Is it necessary to declare the money and electronic money received from the sale of cryptocurrencies and other tokens?
Individuals income, which is mentioned in Paragraph 3, Section 1, Sub-article 3.1, Article 3 of the Decree No. 8 "On the development of the digital economy" and are not under taxation till January 1, 2023, shouldn't be mentioned in tax statement according to the Article 2 art. 40, Article 1 art. 219 and 222 of the Tax Code of the Republic of Belarus. For further details please get youself acqauinted with the official answer #39 received 22.07.2019 from the Ministry of Taxation of the Republic of Belarus.