Income / Expenditure on CFDs for the purpose of 3-personal income tax

But it’s interesting how now you have to reflect in the declaration of 3-NDFL operations with CFD and Forex brokers ???
After all, it's all over againThe revision of Federal Law No. 173 in Article 12 states that reports will have to be submitted on accounts of all non-resident participants in the financial market -

Let's take the most ordinary Etoro CDF-box - if it is inside the day, then there isn’t much difference, because the CBR rate is the same on the opening / closing date of the transaction

And for a more complex option ???

You will have the Central Bank rate on the date of opening the transaction, the Central Bank rate on the date of closing (another question about local/Moscow time or what), rollover/fee (in what number do we include in expenses/incomes???)

But how do you balance losses on one operation with profit on another ??? Considering this: ???

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MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
from June 23, 2005 N 03-03-04/2/12

Department of Tax and Customs Tariffspoliticians reviewed the letter on the issue of taxation of currency transactions on the FOREX market and reports the following. All currency transactions on the FOREX market are stock market games.

According to the civil law of the game andBets are recognized as circumstances with which the occurrence of rights and obligations of the parties cannot be connected. Exchange games, as a kind of games and bets, are under civil law to risk (aleatory) transactions carried out by participants in games and bets at your own risk. According to Art. 1062 of the Civil Code of the Russian Federation, participants in games and bets are not subject to judicial protection.

Chapter 25 of the Tax Code of the Russian Federationdoes not contain special rules governingtaxation of the results of stock games and betting. Based on this, a negative result of exchange games cannot be recognized as an expense for profit tax purposes.

A positive result (income) is included in non-operating income that increases the tax base.

Deputy Director of the Department of Tax and Customs Tariff Policy
A.I.IVANEEV
23.06.2005

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
from February 4, 2009 N 03-04-05-01/41

Department of Tax and Customs Tariffpolicy examined the letter on the taxation of income derived from operations in the Forex market, and in accordance with Art. 34.2 of the Tax Code of the Russian Federation (hereinafter - the Code) clarifies the following.

In accordance with paragraph 1 of Art. 209 of the Code, the object of taxation for individuals who are tax residents of the Russian Federation is the income received by them from sources in the Russian Federation and (or) from sources outside the Russian Federation.

In addition, Art. 210 of the Code established that in determining the tax base all the taxpayer’s income received in money or in kind, or the right to dispose of which he arose, as well as income in the form of material benefit determined in accordance with Art. 212 of the Code.

Thus, the income receiveda taxpayer from operations on the Forex market, is subject to taxation by personal income tax on a common basis with the application of the rate established by paragraph 1 of Art. 224 of the Code.

Deputy Director of the Department of Tax and Customs Tariff Policy
N.A.KOMOVA
04.02.2009