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Ministry of Justice

Republic of Uzbekistan

On May 27, 2010 No. 2107

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of March 24, 2010 No. 24, on March 24, 2010 No. 2010-B

About approval of the Regulations on procedure for application of privilege on income tax regarding the means directed to payment for training in the professional and highest educational organizations of the Republic of Uzbekistan

(as amended on 03-03-2022)

According to the Tax code of the Republic of Uzbekistan and article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide:

1. Approve Regulations on procedure for application of privilege on income tax regarding the means directed to payment for training in the professional and highest educational organizations of the Republic of Uzbekistan according to appendix.

2. This resolution becomes effective after ten days from the date of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Minister of Finance

R. Azimov

Chairman of the State Tax Committee

B. Parpiyev

Appendix

to the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of March 24, 2010 No. No. 24, 2010-15

Regulations on procedure for application of privilege on income tax regarding the means directed to payment for training in the professional and highest educational organizations of the Republic of Uzbekistan

I. General provisions

1. According to the Tax code of the Republic of Uzbekistan since January 1, 2010 also other income of citizens, taxable, directed to payment for training (the, and also the children or the spouse (spouses) - aged up to twenty six years) in the professional and highest educational organizations of the Republic of Uzbekistan are not subject to the taxation income tax of wages amount.

2. The privilege on income tax specified in Item of 1 this provision is provided in the form of reduction of the income of physical persons, taxable (further - the tax deduction), on the amount of the funds allocated for payment for the training, and also training of the children or the spouse (spouses) - aged up to twenty six years (further - payment for training) in the professional and highest educational organizations of the Republic of Uzbekistan.

3. The highest educational organization for the purpose of this provision, is understood as the legal entity realizing educational programs of the higher education (bachelor degree and magistracy), created according to the procedure, established by the Cabinet of Ministers of the Republic of Uzbekistan and acting on the basis of the Charter and Regulations on the higher education (reg. No. 1222 of February 22, 2003).

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