For paying for private kindergartens and schools, parents took advantage of a tax break for over 17 billion soums

Tashkent, Uzbekistan (UzDaily.com) -- As of 1 March, citizens of Uzbekistan for 2022 benefited from tax relief on income allocated to pay for education in non-state kindergartens and schools in the amount of 17.7 billion soums.

According to the Tax Committee, of which:

15.3 billion soums of paid income tax were returned to 9,731 citizens on the basis of the submitted declaration on the total annual income;

1,698 citizens working in 1,079 organizations received a tax deduction at the source of payment in the amount of 2.4 billion soums.

From 1 April 2022, the amounts of wages and other income of the taxpayer, subject to taxation, directed to pay for the educational services of children in non-state preschool educational organizations and (or) schools up to 3 million soums per month for each child, are included in income not taxed.

Based on this:

if parents paid for education in non-state kindergartens and schools by transferring money from wages, the tax benefit is applied at the source of payment (by the employer);

if in 2022 the tuition fee was paid by an individual on his own (using cash, bank deposits and plastic cards), the tax deduction is provided by submitting a declaration of total annual income to the tax authorities before April 1 of the current year.