Price
Free
Execution deadline in working days
-
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Recipient
Public law legal person
Private law legal person
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Receiving restrictions
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Application to exempt from taxation of personal income tax scholarships paid in accordance with the by-law developed by the relevant fund, association, foundation.

Process description

  1. Service requests
    For scholarships to be exempted from personal income tax, the organization must publish stipulations, created quarterly, for receiving scholarships by the 15th of the month following the end of the quarter. Applications for registration of scholarships can be submitted:
    electronically through EDS;
    using the official electronic address (e-address).

    Application for registration of regulations funding scholarships are to be written in free form.

  2. Receipt of services
    SRS will decide within 15 days of receiving infomormation regarding the scholarship and its stipulations whether to grant it the status or not.
    The SRS does not issue a decision regarding registration of the established scholarship by-law in writing, but the decision is announced by publishing the information on the SRS website. The SRS inserts the information within one working day from the date of taking the decision. The decision shall take effect on the working day following the publication of the information.

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