The main goal of the document is to attract foreign specialists and educators to the field of education.
Among the proposed changes, the following provisions stand out:
- exemption of foreign educators' income from income tax;
- exemption from mandatory insurance contributions;
- simplification of the process for obtaining a temporary residence permit;
- exemption from VAT on the import of educational equipment not produced in the country;
- provision of tax benefits for educational institutions.
In the justification note, it is emphasized that these measures are necessary due to a significant shortage of personnel, especially in the fields of information technology, engineering, natural sciences, and languages. It also mentions the high load on the educational system, which includes more than 1.5 million schoolchildren.
The authors of the draft law are confident that the introduction of tax and migration concessions will help:
- attract world-class specialists;
- implement modern educational programs;
- improve the quality of education in the country.
It is worth noting that foreign educators typically work under short-term contracts, so the exemption from insurance contributions will not affect their pension rights.
