Цифровая валюта может быть признана имуществом

Екатерина Уцына

Цифровая валюта может быть признана имуществом
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.

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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.

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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.

Источник: garant.ru

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