ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of November 1, 2024 No. 1466

About obligation of person performing mining of digital currency (including the participant of mining-pool), on provision of information on receipt of digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, and also about the identifying address, including the mining-pool identifying address

The government of the Russian Federation decides:

1. Approve the enclosed Rules of provision by person performing mining of digital currency (including the participant of mining-pool), information on receipt of digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, and also about the identifying address, including the mining-pool identifying address, in the federal executive body performing functions on control and supervision of compliance with law about taxes and fees.

2. Determine that information on receipt of digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, and also about the identifying address, including the mining-pool identifying address, is provided by person performing mining of digital currency (including the participant of mining-pool), in the federal executive body performing functions on control and supervision of compliance with law about taxes and fees (further - authorized body), in case of receipt of digital currency since January 1, 2025.

3. To assign realization of the powers provided by this resolution to authorized body within the limiting Russian Federation established by the Government of the number of employees of authorized body, and also expenses financed by means of the federal budget on implementation of functions in the established field of activity of authorized body.

4. This resolution becomes effective since November 1, 2024.

Approved by the Order of the Government of the Russian Federation of November 1, 2024 No. 1466

Rules of provision by person performing mining of digital currency (including the participant of mining-pool), information on receipt of digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, and also about the identifying address, including the mining-pool identifying address, in the federal executive body performing functions on control and supervision of compliance with law about taxes and fees

1. These rules establish procedure for provision by person performing mining of digital currency (including the participant of mining-pool), information on receipt of digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, and also about the identifying address, including the mining-pool identifying address, in the federal executive body performing functions on control and supervision of compliance with law about taxes and fees (further - authorized body).

2. Persons performing mining of digital currency (including participants of mining-pool), provide in authorized body information on amount of the received digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, about the identifying address and (or) the identifying address of mining-pool to which the digital currency was enlisted.

3. Information on amount of the received digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, about the identifying address and (or) the identifying address of mining-pool is provided in authorized body in electronic form, signed by the strengthened qualified digital signature, with use of the official site of authorized body on the Internet.

4. Information on amount of the received digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, about the identifying address and (or) the identifying address of mining-pool is provided by person performing mining of digital currency (including the participant of mining-pool), in authorized body in time no later than the 20th following after month in which the digital currency was received (further - month under report).

5. Information on amount of the received digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, about the identifying address and (or) the identifying address of mining-pool includes:

a) the information about person performing mining of digital currency (including the participant of mining-pool), - full name, identification taxpayer number, the primary state registration number - for the legal entity, or surname, name and middle name (in the presence), identification taxpayer number, the primary state registration number of the individual entrepreneur - for the physical person who is the individual entrepreneur or surname, name and middle name (in the presence), identification taxpayer number, data on the identity document, - for the physical person who is not the individual entrepreneur;

b) the identifying address to which the digital currency was enlisted in case of release (obtaining) of digital currency as a result of mining of digital currency, and also the mining-pool identifying address (in case of participation of person performing mining of digital currency in mining-bullet) from which the digital currency was enlisted to the identifying address during month under report;

c) the mining-pool identifying address (in case of participation of person performing mining of digital currency in mining-bullet) to which the digital currency was enlisted if the digital currency was not enlisted to the identifying address during month under report;

d) the name of the received digital currency;

e) amount of the digital currency enlisted to the identifying address and (or) the identifying address of mining-pool;

e) amount of the digital currency issued, but not enlisted to the identifying address for accounting of the digital currency received as a result of mining of digital currency;

g) contact telephone number of person performing mining of digital currency (including the participant of mining-pool);

h) the e-mail address of person performing mining of digital currency (including the participant of mining-pool);

i) month under report, sequence number of adjustment of information on amount of the obtained digital currency in case of release (obtaining) of digital currency as a result of mining of digital currency, about the identifying address and (or) the identifying address of mining-pool;

j) details of the information resource on the Internet displaying in real time information on process of work of mining of digital currency (in the presence);

k) the name (brand and model), serial number, quantity, cumulative computing capacity, number of hours of operation technical and the software and hardware used for mining of digital currency and quantity of the consumed electric power.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info