The tax on income from the transfer of securities and virtual assets is determined as the difference between the selling price and the purchase price of these assets. Expenses directly related to the purchase and sale of the securities or financial instruments are not deducted from the tax base.
The purchase and sale prices are established by bank documents and trade confirmations from brokerage firms.
Losses from the transfer of securities or virtual assets may be offset against gains from the transfer of other securities or virtual assets in the same tax year.
Income from mining virtual assets is declared in the annual personal income tax return and is valued at the market price on the day the virtual asset is received.