The draft law aims to create favorable conditions for attracting foreign specialists and teachers, as well as to modernize the education system and educational infrastructure, the deputy emphasizes.
The proposed changes cover three key legislative acts.
Within the framework of the Tax Code, a number of tax benefits are proposed. In particular, it is suggested to exempt the income of foreign teachers and specialists working in general education and higher educational institutions from income tax. Additionally, the draft law proposes to exempt these educational organizations from profit tax.
The draft law also provides for exemption from value-added tax for material and technical equipment that is imported into Kyrgyzstan and not produced domestically but is necessary for the operation of educational institutions.
Furthermore, it is proposed to exempt sales tax for the activities of general education organizations and universities, as well as exemption from property tax for land plots used by these institutions.
Changes to the law "On Insurance Contribution Rates for State Social Insurance" concern the exemption of foreign teachers from mandatory contributions to the State Accumulation Pension Fund. This applies to those foreign citizens who work in educational organizations under labor or civil law contracts.
The draft law also proposes changes to the law "On External Migration." In particular, a new basis for obtaining a temporary residence permit for foreign teachers and specialists working in schools and universities is introduced. Such a residence permit will be issued for the duration of the valid labor contract with the possibility of extension and will also apply to their family members.
The justification for the draft law states that its necessity is due to the increasing burden on the education system and the lack of qualified personnel, especially in the fields of exact sciences, information technology, engineering, and languages. The existing tax and administrative burden reduces the attractiveness of work for foreign specialists in the country.
According to the author of the draft law, the proposed measures will enhance the competitiveness of the education system, attract internationally recognized teachers, and implement modern educational programs, which in turn will improve the quality of training specialists in Kyrgyzstan.
