I think it depends on if your child can handle starting kindergarten at 3 years old. Some kids can easily handle going to school at a younger age, and if you see that your kid is mature for his/her age, then I would say it's fine for your child to start school at 3.
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I feel they are too young for "formal schooling". I am thinking of just teaching my child at home at that age. I can also adjust our topics based on my child's interest.