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Taipei has watched with concern as Pope Francis has moved to improve relations with China. The democratically governed island has formal ties with only 12 countries, largely due to Chinese pressure.
The letter was sent in response to the pope's World Day Of Peace message on Jan. 1, where he said algorithms must not be allowed to replace human values and warned of a "technological dictatorship" threatening human existence.
False information has become one of the most difficult challenges democracies like Taiwan face, Tsai wrote, according to a copy of the letter released by her office on Wednesday.
"We have a deep recognition of the Holy See's calls for human rights not to be determined by algorithms," Tsai wrote.
Taiwan will lead the development of AI with a "human heart and a technological brain" and join with like-minded partners to reduce the possible impact of AI, and deepen cooperation with the Vatican in all fields, she added.
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