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Cost of digital currency


The cost of digital currency is determined based on the market quotation of such digital currency in a manner analogous to that provided for in Article 282.3 of this Code, for the purposes of this paragraph - as of the date of actual receipt of the corresponding income, for the purposes of paragraph 3 of Article 212 of this Code - as of the date of the transaction1.

  1. No. 32. Art. 3340.
  1. Tax Code of the Russian Federation, as amended on 2025-01-01, Article 211, paragraph 1 // RSZ RF. ↩

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