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 .