The Arbitration Court of the Rostov Region recognized the activities of Russian Dmitry Nikityuk, who conducted operations with cryptocurrency through bank cards of individuals, entrepreneurial.

As the court established, in 2022 Nikityuk on a regular basis carried out transactions on the purchase and sale of USDT. Cryptocurrency was purchased through foreign accounts, including in Turkey, and was sold to Russian users with crediting rubles to personal bank cards. Third parties participated in the operations, more than 90 accounts were involved.

According to the tax, more than 140 million rubles passed through Nikityuk’s accounts, of which 92.5 million rubles were recognized as income from entrepreneurial activity, subject to taxation within the framework of a simplified system (simplified tax system).

The entrepreneur insisted that he acted as an individual and was not obliged to take into account cryptocurrency transactions in the USN declaration, and declared income in the form of personal income tax (personal income tax).

However, the court stated that the involvement of third parties, the massive operations, the short -term ownership of assets and the desire to extract income indicate signs of entrepreneurial activity. Such a scheme is signs of systematic profit and should be taxed on the simplified tax system.

The court refused Nikityuk to satisfy the claim against the tax authority, leaving the decision on the additional charge of 5.46 million rubles of tax and a fine for underestimating the income base for the simplified tax system. The decision can be appealed in appeal.

Earlier, the Presnensky District Court of Moscow recognized Blogger Valery Fedyakin, known among Russian crypto -investors as Bitmam, guilty of the case of particularly large fraud, and sentenced the woman to seven years of prison in a general regime colony.