First of all, the person paying the contracts of himself, his spouse, or his children must be a government employee or an official working in the private sector. The reason is that currently the income tax in Uzbekistan is 12 percent. That is, 12 percent is deducted from the monthly salary of every state worker or official employee in the private sector.

Secondly, in order to receive a tax deduction, the payment is required to be made at the expense of:

• own funds;

• educational loans granted to individuals by commercial banks;

• Funds provided by legal entities to individuals with the condition of return.

A tax deduction can be used by submitting an annual income declaration when the payment is made independently, not from the salary.

To confirm the right to a tax deduction, the following must be submitted:

• a copy of the contract on paid-contract training;

• a copy of the agreement (agreements) concluded with the bank for obtaining an educational loan;

• A copy of the documents confirming the independent payment of money to the OTM account number;

• a copy of the passport and a copy of the student's birth certificate.