National Museum Act of 1998
Section 25. Exemption from Taxes. – The Museum shall be exempt from paying import taxes and tariff duties on all art/ display materials and equipment directly used for the Museum’s non-profit programs including but not limited to books, art materials, chemicals for preservation and restoration, exhibit and technical equipment and films.
Donations and legacies to the Museum shall be exempt from donor’s estate and inheritance taxes.
The Board of Trustees shall recommend to tax authorities the appropriate amount of exemption for donations of objects or donations in kind: Provided, That the Board shall refer to qualified external evaluator to determine the proper valuation of the donation.
Section 26. Revolving Fund. – The income of the Museum not exceeding the amount of Two million pesos (P2,000,000) derived from the proceeds of the sales of reproductions, cultural items, publications, creation, restoration, conservation, identification, authentication, earnings from planetarium programs, and other auxiliary services shall be constituted as a revolving fund for the use of the Museum.
Section 27. Merit System; Salaries; Annual Report of Salaries. –Professional Museum personnel with graduate degrees shall be given the rank and benefits of National Scientists, subjects to qualify standards, equivalent to that prescribed in the scientific career merit system of the government.
Museum personnel belonging to the scientific career merit system shall be allowed one (1) year of sabbatical leave for every five (5) years of productive scientific service.
With the approval of the Board, the Museum shall prepare an implement a staffing pattern to determine the duties, qualifications, responsibilities and functions as well as the compensation scheme for the personnel, for approval by the Department of Budget and Management. The salaries of the professional and technical staff of the Museum shall be exempt from the salary standardization laws affecting personnel of the civil service.
A report in detail, for the preceding fiscal year, shall be made to Congress annually of the salaries of all officers and employees paid from the appropriations under the Museum.
Section 28. Appointment and Compensation of Officers and Employees, Exemption from the Attrition Law. – The Board may employ such other officers and employees as may be necessary for the efficient administration, operation, and maintenance of the Museum: Provided, That the Board may delegate to the Director the functions provided in this Section.
Section 29. Exemption from Attrition Law. – The National Museum shall not be subject to the attrition law.