Foreign currency is property (Article 141 of the Civil Code of the Russian Federation). This is confirmed by the Ministry of Finance (see, for example, letter No. 03-04-06/8370 dated 02/20/2015). And when selling any property, individuals must pay income tax and independently report on the profits received (Article 228 of the Tax Code of the Russian Federation). The report is submitted on Form 3-Personal income tax by April 30 of the year following the reporting one. The tax rate is 13% for the income received (the amount of income from all transactions). If the currency has been owned for more than 3 years, the tax is not paid.
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