Taxes on income from currency. Who and how much will have to pay

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- For the purposes of personal income tax, income is recognized as an economic gain in cash or in kind," said Mikhail Begunov, Managing Partner at Tax Compliance. - But Chapter 23 of the Tax Code does not contain such a term as “exchange rate differences”. Therefore, for the purposes of calculating personal income tax, any exchange difference cannot be considered as an independent type of income.

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