Екатерина Уцына
Tzido / Depositphotos.com
В Госдуму весен законопроект, предусматривающий поправки в налоговое законодательство в части определения порядка налогообложения криптовалюты1. Предполагается, что соответствующий закон вступит в силу уже с 1 января 2021 года.
В связи с тем, что в последнее время широкое распространение получила криптовалюта и выросло число экономических субъектов, ее использующих, в том числе с целью получения доходов, предлагается ввести в налоговое законодательство нормы, регулирующие налогообложение операций с ней. Кроме того, как указывает законодатель в пояснительной записке к проекту, криптовалюта часто используется в целях уклонения от уплаты налогов, для легализации средств, добытых преступным путем, и финансирования противоправной деятельности. В связи с этим, разработанным законопроектом предлагается признать цифровую валюту имуществом.
Также предусматривается возможность при установлении признаков, указывающих на возможное нарушение налогового законодательства и наличии согласия руководителя (заместителя руководителя) вышестоящего налогового органа или руководителя (заместителя руководителя) налоговой службы, истребовать налоговыми органами у банков выписки по счетам физлиц, которые использовались в связи с проведением операций с цифровой валютой.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Кроме того, вводится обязанность физлиц — граждан РФ сообщать в налоговые органы о праве распоряжаться цифровой валютой, учитываемой на кошельках, а также об обороте средств и остатке, в случае если сумма поступлений или списаний цифровой валюты за календарный год превышает сумму, эквивалентную 600 тыс. руб. Расчет суммы будет производиться исходя из рыночной цены на цифровую валюту на дату совершения каждой операции. Сообщение о получении права распоряжаться цифровой валютой, отчет об операциях (гражданскоправовых сделках) с цифровой валютой и об остатках цифровой валюты нужно будет представлять в налоговый орган не позднее 30 апреля календарного года, следующего за отчетным календарным годом. Подать отчет можно будет в электронной форме через личный кабинет налогоплательщика или по ТКС.
Такой же порядок предусмотрен и для лиц, постоянно проживающих в России на основании вида на жительство иностранных граждан и лиц без гражданства, российских организаций, филиалов и представительств юрлиц, компаний и других корпоративных образований, обладающих гражданской правоспособностью, созданных в соответствии с законодательством иностранных государств, и международных организаций, созданных на территории РФ.
Первым отчетным годом, согласно законопроекту, будет признаваться 2021 год, а подать сообщение о получении права распоряжаться, в том числе через третьих лиц, цифровой валютой, нужно будет представить в налоговый орган не позднее 30 апреля 2022 года.
За неправомерное непредставление (несвоевременное представление) или представление отчета об операциях (гражданско-правовых сделках) с цифровой валютой и об остатках указанной цифровой валюты, содержащего недостоверные сведения законопроектом, предлагается установить налоговую ответственность. Так, размер штрафа составит 10% от суммы поступления (или списания) цифровой валюты. За непредставление сообщения о получении права распоряжаться цифровой валютой, отчета об операциях (гражданско-правовых сделках) с цифровой валютой и об остатках цифровой валюты штраф составит 50 тыс. руб.
Законопроектом предусматривается еще один вид ответственности – неуплата или неполная уплата налогоплательщиком сумм налога в результате невключения в налоговую базу прибыли (доходов) от операций, расчеты по которым осуществлялись с использованием цифровой валюты. В этом случае штраф составит 40% от суммы неуплаченного налога в части таких операций.
_____________________________
1 С текстом законопроекта № 1065710-7 «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
Russian
I’ve been absent for a while, but now I remember why I used to love this web site. Thank you, I?¦ll try and check back more frequently. How frequently you update your web site?
Great site! I am loving it!! Will be back later to read some more. I am bookmarking your feeds also
My brother recommended I might like this website. He was entirely right. This post actually made my day. You can not imagine just how much time I had spent for this information! Thanks!
I really enjoy studying on this internet site, it has great content. «Never fight an inanimate object.» by P. J. O’Rourke.
I was reading through some of your articles on this site and I believe this web site is real informative ! Keep on putting up.
You are my breathing in, I have few web logs and very sporadically run out from brand :). «Yet do I fear thy nature It is too full o’ the milk of human kindness.» by William Shakespeare.
Hey there just wanted to give you a quick heads up. The text in your content seem to be running off the screen in Ie. I’m not sure if this is a format issue or something to do with browser compatibility but I thought I’d post to let you know. The design look great though! Hope you get the problem fixed soon. Many thanks
very good put up, i actually love this web site, carry on it
hi!,I love your writing so so much! percentage we be in contact more approximately your article on AOL? I require an expert on this space to solve my problem. May be that’s you! Taking a look forward to peer you.
Thank you for all of the effort on this website. Debby takes pleasure in making time for research and it’s really easy to see why. A number of us learn all relating to the powerful tactic you create invaluable techniques via your website and even foster participation from visitors on the article and my princess is certainly studying a great deal. Take advantage of the remaining portion of the new year. Your doing a really good job.
Very interesting subject , thanks for putting up.
Perfectly indited written content, Really enjoyed examining.
I have been browsing online greater than 3 hours lately, but I never discovered any attention-grabbing article like yours. It?¦s lovely worth enough for me. In my opinion, if all web owners and bloggers made just right content material as you probably did, the web can be much more helpful than ever before.
so much superb info on here, : D.
What’s Taking place i am new to this, I stumbled upon this I’ve discovered It absolutely useful and it has aided me out loads. I hope to give a contribution & aid different customers like its aided me. Good job.
I also believe therefore, perfectly written post! .
Some really superb information, Gladiola I found this.
I am forever thought about this, regards for posting.
I would like to thank you for the efforts you have put in writing this web site. I am hoping the same high-grade site post from you in the upcoming also. In fact your creative writing abilities has encouraged me to get my own website now. Really the blogging is spreading its wings quickly. Your write up is a great example of it.
Hiya, I’m really glad I have found this info. Nowadays bloggers publish just about gossips and internet and this is really frustrating. A good website with exciting content, that is what I need. Thank you for keeping this web site, I’ll be visiting it. Do you do newsletters? Can not find it.
Some genuinely good information, Glad I discovered this.
I like this post, enjoyed this one thanks for putting up. «The difference between stupidity and genius is that genius has its limits.» by Albert Einstein.
Heya i am for the first time here. I came across this board and I find It really useful & it helped me out a lot. I hope to give something back and help others like you helped me.
Hey, you used to write magnificent, but the last several posts have been kinda boring?K I miss your great writings. Past few posts are just a little out of track! come on!
I was looking at some of your blog posts on this site and I conceive this internet site is very informative! Retain posting.
I always was concerned in this topic and still am, appreciate it for posting.
Hello! Someone in my Myspace group shared this website with us so I came to look it over. I’m definitely enjoying the information. I’m book-marking and will be tweeting this to my followers! Superb blog and terrific style and design.
I do agree with all the ideas you’ve presented in your post. They are really convincing and will certainly work. Still, the posts are very short for novices. Could you please extend them a bit from next time? Thanks for the post.
Perfectly composed written content, thanks for entropy. «He who establishes his argument by noise and command shows that his reason is weak.» by Michel de Montaigne.
you are really a good webmaster. The site loading speed is amazing. It seems that you’re doing any distinctive trick. In addition, The contents are masterpiece. you have performed a excellent process in this subject!
I have recently started a blog, the information you provide on this site has helped me tremendously. Thanks for all of your time & work.
Renew is a nutritional supplement that activates your metabolism and promotes healthy sleep.
I am very happy to read this. This is the kind of manual that needs to be given and not the accidental misinformation that is at the other blogs. Appreciate your sharing this greatest doc.
Renew is not just another sleep aid; it’s a comprehensive nutritional formula
magnificent post, very informative. I wonder why the other specialists of this sector do not notice this. You should continue your writing. I am confident, you’ve a huge readers’ base already!
hey there and thanks to your information – I’ve certainly picked up something new from right here. I did however experience a few technical issues the use of this site, since I skilled to reload the website lots of occasions previous to I may just get it to load properly. I were puzzling over in case your web hosting is OK? Now not that I am complaining, however slow loading cases times will very frequently have an effect on your placement in google and can injury your high-quality rating if ads and ***********|advertising|advertising|advertising and *********** with Adwords. Anyway I am adding this RSS to my e-mail and can glance out for a lot more of your respective intriguing content. Make sure you replace this once more soon..
Great post. I am facing a couple of these problems.
Attractive section of content. I just stumbled upon your site and in accession capital to assert that I acquire in fact enjoyed account your blog posts. Anyway I will be subscribing to your augment and even I achievement you access consistently quickly.
I delight in, lead to I found exactly what I used to be taking a look for. You’ve ended my 4 day lengthy hunt! God Bless you man. Have a great day. Bye
Some truly select articles on this site, saved to fav.
I love it when people come together and share opinions, great blog, keep it up.
I have recently started a site, the information you provide on this website has helped me tremendously. Thank you for all of your time & work.
Greetings! Very helpful advice on this article! It is the little changes that make the biggest changes. Thanks a lot for sharing!
My brother suggested I might like this blog. He was totally right. This submit truly made my day. You cann’t consider simply how a lot time I had spent for this info! Thank you!
I do not even know how I ended up here, but I thought this post was good. I don’t know who you are but definitely you are going to a famous blogger if you aren’t already 😉 Cheers!
you’re really a just right webmaster. The web site loading speed is incredible. It seems that you’re doing any distinctive trick. Moreover, The contents are masterpiece. you’ve done a magnificent process in this topic!
Sweet blog! I found it while browsing on Yahoo News. Do you have any suggestions on how to get listed in Yahoo News? I’ve been trying for a while but I never seem to get there! Thank you
I’m just writing to make you understand what a cool discovery my cousin’s daughter encountered visiting the blog. She noticed a wide variety of issues, which include what it’s like to possess an excellent teaching style to get other people without problems have an understanding of various specialized things. You actually did more than visitors’ expected results. Thank you for delivering the valuable, trustworthy, educational and in addition fun tips on this topic to Tanya.
Pretty section of content. I just stumbled upon your web site and in accession capital to assert that I get actually enjoyed account your blog posts. Anyway I’ll be subscribing to your feeds and even I achievement you access consistently rapidly.
It?¦s really a nice and useful piece of information. I am happy that you just shared this helpful information with us. Please keep us up to date like this. Thanks for sharing.
Enjoyed reading through this, very good stuff, regards.
It’s best to participate in a contest for top-of-the-line blogs on the web. I will advocate this site!
You got a very wonderful website, Gladiolus I found it through yahoo.
Some truly nice and utilitarian info on this site, besides I think the layout holds fantastic features.
I truly appreciate this post. I’ve been looking everywhere for this! Thank goodness I found it on Bing. You’ve made my day! Thx again!
Hi, Neat post. There is an issue along with your website in internet explorer, may test thisK IE still is the marketplace chief and a huge element of other folks will miss your magnificent writing because of this problem.
Excellent site. A lot of useful info here. I am sending it to some buddies ans also sharing in delicious. And obviously, thank you to your sweat!
You have brought up a very fantastic details , thanks for the post.
Hello! I could have sworn I’ve been to this blog before but after browsing through some of the post I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be book-marking and checking back frequently!
An impressive share, I just given this onto a colleague who was doing a little analysis on this. And he in fact bought me breakfast because I found it for him.. smile. So let me reword that: Thnx for the treat! But yeah Thnkx for spending the time to discuss this, I feel strongly about it and love reading more on this topic. If possible, as you become expertise, would you mind updating your blog with more details? It is highly helpful for me. Big thumb up for this blog post!
In the grand pattern of things you actually secure a B- with regard to hard work. Exactly where you actually lost us ended up being in the details. You know, they say, details make or break the argument.. And it couldn’t be more true right here. Having said that, permit me say to you exactly what did do the job. Your writing is very engaging and this is possibly why I am taking the effort in order to comment. I do not make it a regular habit of doing that. Next, whilst I can certainly notice a leaps in logic you make, I am definitely not certain of exactly how you seem to unite your details that make the final result. For now I will, no doubt yield to your issue but trust in the foreseeable future you connect your dots much better.
I think this website contains some real good info for everyone : D.
Great write-up, I?¦m regular visitor of one?¦s web site, maintain up the nice operate, and It is going to be a regular visitor for a long time.
Hmm it seems like your website ate my first comment (it was super long) so I guess I’ll just sum it up what I wrote and say, I’m thoroughly enjoying your blog. I too am an aspiring blog writer but I’m still new to the whole thing. Do you have any suggestions for beginner blog writers? I’d genuinely appreciate it.
I?¦ve been exploring for a bit for any high quality articles or blog posts on this kind of house . Exploring in Yahoo I ultimately stumbled upon this site. Reading this info So i?¦m happy to exhibit that I have an incredibly just right uncanny feeling I came upon just what I needed. I such a lot indubitably will make certain to don?¦t fail to remember this web site and give it a glance regularly.
I have been examinating out many of your stories and i can state clever stuff. I will definitely bookmark your blog.
I really like your writing style, great info , appreciate it for putting up : D.
hey there and thank you for your information – I’ve definitely picked up something new from right here. I did however expertise some technical points using this site, as I experienced to reload the website many times previous to I could get it to load correctly. I had been wondering if your web hosting is OK? Not that I’m complaining, but slow loading instances times will sometimes affect your placement in google and can damage your high-quality score if ads and marketing with Adwords. Well I’m adding this RSS to my email and could look out for much more of your respective interesting content. Make sure you update this again soon..
Hello.This article was really fascinating, particularly since I was looking for thoughts on this matter last Saturday.
Having read this I thought it was very informative. I appreciate you taking the time and effort to put this article together. I once again find myself spending way to much time both reading and commenting. But so what, it was still worth it!
I just could not depart your website prior to suggesting that I really enjoyed the standard information a person provide for your visitors? Is gonna be back often to check up on new posts
Good web site! I really love how it is easy on my eyes and the data are well written. I am wondering how I could be notified when a new post has been made. I have subscribed to your feed which must do the trick! Have a great day!
I’m really loving the theme/design of your web site. Do you ever run into any browser compatibility problems? A number of my blog visitors have complained about my site not operating correctly in Explorer but looks great in Chrome. Do you have any ideas to help fix this problem?
Thankyou for this wondrous post, I am glad I discovered this website on yahoo.
I have been surfing online more than 3 hours as of late, yet I by no means discovered any attention-grabbing article like yours. It is lovely price sufficient for me. Personally, if all web owners and bloggers made good content material as you did, the internet shall be a lot more useful than ever before.
you have a great blog here! would you like to make some invite posts on my blog?
I do accept as true with all the concepts you have presented on your post. They’re really convincing and will definitely work. Still, the posts are very quick for novices. May just you please extend them a bit from next time? Thank you for the post.
Thank you a bunch for sharing this with all of us you actually recognise what you are talking approximately! Bookmarked. Please additionally seek advice from my web site =). We could have a link exchange contract among us!
Thank you for the sensible critique. Me and my neighbor were just preparing to do a little research about this. We got a grab a book from our area library but I think I learned more from this post. I’m very glad to see such magnificent information being shared freely out there.
I’m not sure exactly why but this blog is loading very slow for me. Is anyone else having this issue or is it a problem on my end? I’ll check back later and see if the problem still exists.
Appreciating the time and effort you put into your site and in depth information you provide. It’s great to come across a blog every once in a while that isn’t the same outdated rehashed material. Wonderful read! I’ve bookmarked your site and I’m adding your RSS feeds to my Google account.
I was more than happy to search out this net-site.I wished to thanks in your time for this glorious learn!! I positively enjoying every little bit of it and I have you bookmarked to check out new stuff you weblog post.
Hi , I do believe this is an excellent blog. I stumbled upon it on Yahoo , i will come back once again. Money and freedom is the best way to change, may you be rich and help other people.
What’s Taking place i am new to this, I stumbled upon this I have discovered It positively helpful and it has aided me out loads. I’m hoping to contribute & help different users like its helped me. Great job.
You got a very fantastic website, Gladiola I observed it through yahoo.
Woah! I’m really loving the template/theme of this blog. It’s simple, yet effective. A lot of times it’s challenging to get that «perfect balance» between usability and visual appearance. I must say you’ve done a very good job with this. Also, the blog loads super fast for me on Chrome. Exceptional Blog!
I am no longer positive the place you’re getting your info, however good topic. I needs to spend some time finding out more or figuring out more. Thank you for fantastic information I was looking for this information for my mission.
Woh I like your posts, saved to my bookmarks! .
Merely a smiling visitor here to share the love (:, btw great style.
I am not very good with English but I come up this real leisurely to translate.
Hey! I simply would like to give a huge thumbs up for the great info you’ve gotten right here on this post. I can be coming again to your blog for more soon.
I don’t even know how I ended up here, but I believed this publish was once good. I do not realize who you might be but certainly you are going to a famous blogger should you aren’t already 😉 Cheers!
hey there and thank you for your info – I’ve definitely picked up anything new from right here. I did however expertise some technical issues using this website, since I experienced to reload the website lots of times previous to I could get it to load properly. I had been wondering if your hosting is OK? Not that I am complaining, but slow loading instances times will sometimes affect your placement in google and can damage your quality score if advertising and marketing with Adwords. Well I’m adding this RSS to my email and could look out for a lot more of your respective fascinating content. Ensure that you update this again very soon..
Nice blog! Is your theme custom made or did you download it from somewhere? A theme like yours with a few simple tweeks would really make my blog stand out. Please let me know where you got your theme. Appreciate it
FitSpresso is a brand-new natural weight loss aid designed to work on the root cause of excess and unexplained weight gain. The supplement uses an advanced blend of vitamins, minerals, and antioxidants to support healthy weight loss by targeting the fat cells’ circadian rhythm.
Very interesting info!Perfect just what I was searching for!
My brother suggested I would possibly like this blog. He used to be totally right. This post truly made my day. You cann’t imagine simply how much time I had spent for this information! Thanks!
Would you be enthusiastic about exchanging hyperlinks?
Respect to article author, some good information .
I carry on listening to the news update lecture about receiving boundless online grant applications so I have been looking around for the best site to get one. Could you tell me please, where could i acquire some?
A lot of thanks for every one of your effort on this web page. Kim enjoys setting aside time for internet research and it’s simple to grasp why. Almost all hear all regarding the lively ways you produce informative strategies on your web site and therefore recommend response from other individuals on the area then our favorite daughter is now discovering a lot. Have fun with the remaining portion of the year. You are always performing a great job.
Aw, this was a really nice post. In idea I would like to put in writing like this additionally – taking time and precise effort to make an excellent article… but what can I say… I procrastinate alot and not at all appear to get one thing done.
Some really great blog posts on this internet site, thankyou for contribution.