The State Tax Committee of Uzbekistan has developed changes to Article 179 of the Tax Code of the Republic of Uzbekistan (incomes of individuals not subject to taxation). The document is published on the portal for discussion of normative legal acts.

This article envisages exemption from taxation of the amount of wages, directed to pay for their education or training their children in universities.

The State Tax Committee proposes to extend this privilege to spouses, so they can pay tuition for their studies at universities.