- Changes have been made to the Tax Code of the Russian Federation regarding digital rights.
- Individuals or banks selling digital rights that include digital financial assets and utility digital rights are considered tax agents.
- Organizations (excluding banks) that acquire these digital rights from individuals or banks are also considered tax agents.
- Payments received by the tax agent for these digital rights are included in the tax base.
Source: nalog.gov.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
