| Eligibility | Laws & Regulations of Tax Reduction and Exemption or Tax Incentives |
|---|---|
| Foundation | Culture and Arts Reward Act Article 26 |
| Private school | Private School Law Article 61 |
| Private institutions participating in infrastructure projects | Law for Promotion of Private Participation in Infrastructure Projects Article 39 |
| Owner of building constructed in the new town area | New Town Development Act Article 25 |
| Private institutions participating in transportation infrastructure projects | Statute for the Encouragement of Private Participation in Transportation Infrastructure Projects Article 31 |
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2022-01-20