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Financial result from income generated from operations with digital financial assets provided for in paragraph 2 of paragraph 1 of this article


The financial result from income generated by operations with digital financial assets provided for in paragraph 2 of paragraph 1 of this article is determined as the income received by the taxpayer from such operations1.

  1. Tax Code of the Russian Federation, as amended on August 1, 2022, Article 214.11, paragraph 4 // Official Gazette of the RF. 2000. No. 32. Art. 3340. ↩

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