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Redemption of a digital financial asset and (or) a digital right, which includes simultaneously a digital financial asset and a utility digital right


Purchase of a digital financial asset and (or) a digital right, which includes simultaneously a digital financial asset and a utility digital right — an operation for the fulfillment by the person who issued these digital financial asset and (or) digital right of their obligation confirmed by these digital financial asset and (or) digital right, as a result of which the record of these digital financial asset and (or) digital right in the information system is canceled, through payment of money or transfer of securities, goods, other property (performance of works, provision of services, transfer of exclusive rights to results of intellectual activity and (or) usage rights to results of intellectual activity) in accordance with the terms of the decision on issuance of these digital financial asset and (or) digital right1.

  1. Tax Code of the Russian Federation, as amended on 2026-05-25, Article 149, subpara. 12.2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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