The Museum Act Article 17

Museums may submit an application to the Import Customs Authority for exemption from customs duty and business tax when importing goods required by the museum for archiving, research and education purposes according to Regulations Governing Duty Exemption of Imported Education and Research Goods and the Value-added and Non-value-added Tax Act. Private entities are subject to the completion of Legal Entity Foundation registration, pending verification by the competent authority and through recognition by the Ministry of Finance.Endowments of artifacts, specimens, works of art, or facilities donated to a public museum, and approved by the central competent authority referred by the target competent authority, subject to review and evaluation by a professional panel, shall itemize such donations as deduction or expenses in full amount with limitation according to subparagraph 2 item 2-1, paragraph 2 of Article 17 and paragraph 1 of Article 36 of the Income Tax Act.Donations of objects of National Treasure as designated by the Cultural Heritage Preservation Act are not limited by the provisions of subparagraph 4, paragraph 1 of Article 12 of the Income Basic Tax Act.Tax relief for the promotion of museum development other than those outlined in the preceding three paragraphs shall be prescribed according to relevant laws and regulations.