️ In Uzbekistan, a tax benefit for children's education has been in effect for several years. This benefit allows parents to receive up to 3 million soums per year as a deduction for private school and preschool tuition fees. To understand the details, we consulted with tax authorities and accountants.
️... How does the benefit work and how much money can be refunded? The benefit provides a 12% deduction from the payment for a child's education. The limit is up to 3 million soums per child. If a parent pays 3 million soums or more, they can claim the deduction.
️ The benefit is calculated separately for each child by reducing the Personal Income Tax (PIT). PIT is a tax of 12% on official income, such as salary, fees, rental income, etc.
️ The benefit is available to parents (adoptive parents) who pay PIT and cover tuition fees for their child at a private kindergarten or school. Payment receipts must include the name of the benefit recipient.
️ When is the benefit denied? The benefit can be processed through an employer, accounting department, online, or at the tax service.
️ If you are employed and your employer is a tax agent, a tripartite agreement must be signed before paying tuition: between you, the employer, and the private kindergarten or school. Certain documents are required for this.
️ After this, a portion of the salary will be directed monthly to cover tuition, and you will receive the benefit in addition to your take-home pay.
️ This method is not possible if the employer is not a tax agent or if you are unemployed. In such cases, it is advisable to claim the benefit online or at the tax service. The deduction will then be calculated for the full year.
️ This is done in two stages: filing an annual income declaration and submitting an application for the benefit. The annual income declaration is a report detailing how much you earned and how much PIT you paid in the past year.
️ Tax refunds can be claimed this way for the last 3 years. The declaration must be submitted by April 1st. It is recommended to submit it at least 10 working days earlier to avoid errors.
️ The declaration can be filled out and submitted on the my3.soliq portal. A digital signature is required for login. Access your profile, open the "Services for Individuals" section, and select "Declaration of Aggregate Annual Income of Individuals."
️ After completing the declaration, check its status. If it is successfully accepted, use the "Refund of Overpaid Tax Amounts for Individuals" service to provide your card details. It is best to obtain this information from your bank in advance.
️ If everything is correct, the transfer will be made within 15 working days after the application is accepted. If denied, you will be informed of the reason. If you made an error in filling out the form, you have 10 days to correct it. You can seek assistance from specialists.
