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At the end of another fiscal year, doubts regarding the imposition of crypto-coins appear. "The taxation of mining remains uncertain in Brazil," says Maria Angela Padilha and Henrique Chamas, tax law specialists, in an article published on Jota's website.
The absence of specific legislation on the tax aspects of cryptoedas and mines is a precedent. uncertainties.
In its "Questions and Answers – IRPF / 2018" manual, the IRS equated virtual currencies with financial badets, inviting taxpayers to declare these badets in the "Assets and rights" tab corresponding to the value of their acquisition.
This situation is plausible when it is a question of buying and selling crypto coins, for example when buying a cryptocurrency for a value and its subsequent sale by another.
However, tax law specialists say that it is not the same for mining activity.
Mining is the work of authenticating and recording the interaction in the blockchain, which involves a technical effort and financial costs for the miners, and therefore pays some rewards in two ways: the distribution of new cryptographic pieces, generated and allocated by the system, and the payment of royalties by network users
. the issuing of new virtual badets and their allocation to miners, since they involve crypto-coins generated, devoid of any previous owner, the operation can be understood as the original form of acquisition of the same. a good, "say the experts
In these cases, the impact of the income tax can occur at the time of its disposal, which reduces the tax burden on the potential profit.
" In this case, Regarding the remuneration of the minor through the tariffs, once the mining industry turns to specific users of the "network", to whom the values are requested, the phenomenon looks like a service delivery, of which l & rsquo;
To this is added the announcement that the Federal Revenue Office intends to create, in 2019, a way to control operations using crypto-coins.
O The purpose of this agreement is to avoid the use of crypto-coins for the purposes of tax evasion, bribery and money laundering, as well as for the purposes of the law. increase collection.
Negotiations on crypto-coins are multiplying from year to year in Brazil. In 2017, it would reach $ 18 billion.
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