Section 21Sec./Art. 21

Exemption from Taxes, Duties, Fees and Charges. -The National Museum shall continue to be classified as a National Government Agency, as such:

(a) The National Museum shall be exempt from the payment of taxes, fees and charges imposed by the National Government and its political subdivisions, agencies and instrumentalities;

(b) All donations in any form to the National Museum shall be exempt from the donors tax and the same shall be considered as allowable deduction from the gross income in the computation of the income tax of the donor, in accordance with the provisions of Republic Act No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended; and

(c) Importation of scientific, philosophical, historical and cultural books, supplies and materials for the use in the conservation and preservation work of the National Museum shall be exempt from customs duties.