️ In Uzbekistan, tax benefits for children's education have been in effect for several years. These benefits allow for a refund of up to 3 million soums per year, which represents 12% of the payment for private school and preschool education.
️ The benefits are calculated separately for each... child through a reduction in Personal Income Tax (PIT). PIT is 12% of official income, such as salary, fees, or rental income.
️ The benefits are intended for parents (adoptive parents) who pay PIT and cover the cost of their child's education in a private kindergarten or school. Payment receipts must include the name of the benefit recipient.
️ Benefits can be processed through an employer, in accounting departments, online, or at the tax service. If you are employed and your employer is a tax agent, a tripartite agreement must be signed: you, the employer, and the private educational institution.
️ If this method is not feasible, it is recommended to obtain the benefit online or at the tax service, where the calculation will be made for the full year. This process involves two steps: submitting an annual income declaration and applying for the benefit.
️ The declaration must be submitted by April 1, but it is advisable to do so at least 10 working days in advance to avoid errors. The declaration can be filled out and submitted through online platforms, such as the my3.soliq portal, which requires a digital signature for access.
️ After the declaration is reviewed and accepted, an application for tax refund can be submitted. If all information is correct, the transfer will be made within 15 working days after the application is approved.
️ In case of a denial, the reason will be communicated, and if mistakes were made, there is a 10-day period for corrections. Assistance can be sought from specialists, whose contact details are available.
