A tributação do imposto de renda das criptomoedas

Abstract

The purpose of this article is to make a definition of Personal Income Tax and perspectives of its incidence in relation to the new events, in particular, in the compulsory declaration of the Crypto-Coins Tax to the responsible sector (Internal Revenue Service). From technical texts, books and compilations on the subject, we highlight the promising and revolutionary technology that, despite not being issued by the Central Bank, and lacking legislative domestic legislation, has been viewed by stakeholders as an alternative means in the financial and virtual approach, which is why we will discuss the many legal uncertainties. Finally, we bring to the debate that the issue will still pose challenges to public policies and how taxpayers should launch in their statement.