The financial result from income arising from a set of operations with digital financial assets and (or) digital rights, including simultaneously digital financial assets and utility digital rights, provided for in items 1, 3 - 4 of paragraph 1 of this article — is determined separately from the financial result from income arising from a set of operations with digital financial assets provided for in item 2 of the aforementioned paragraph1.
Tax Code of the Russian Federation, as amended on August 1, 2022, Article 214.11, paragraph 4 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩
