Exemption from tax for scholarship income

Individuals who receive scholarships from the following sources is exempt from income tax :

1 . Scholarships received from the state budget including : scholarships by the Ministry of Education and Training , Department of Education and Training or scholarship decisions of the public school system for student scholarships or other types derived from the state budget .

2 . Scholarships received from domestic institutions and foreign assistance programs under the encouragement of the organization .

3 . Agency paid scholarships to individuals to decide to keep the scholarship and the scholarship vouchers to pay .

In cases where individuals received scholarships directly from foreign countries, organizations and individuals receiving income must retain documents evidencing income received by the scholarship grant institutions abroad .

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