The Russians began to pay personal income tax from cryptocurrency transactions. Employees of law firms note that residents of the Russian Federation have begun on a voluntary basis to transfer information regarding the availability and transactions with digital money to the tax authorities. This can be explained by the fact that the Federal Tax Service receives detailed information regarding foreign transactions of citizens of the Russian Federation, and the attitude of regulators to cryptocurrency has become more rigid. In addition, the draft law on the DFA states that in the event of legal proceedings, the owners of cryptocurrency can only be protected if they have declared their own finances. However, there is one significant problem – it is not yet very clear how to correctly declare digital money and pay taxes on transactions with it. There are also difficulties with determining the value of a particular coin, because in the Russian Federation there are still no official platforms for cryptocurrency trading. Therefore, now they use the method of determining the value of bitcoin, when during the day every 30 seconds on several exchanges the BTC rate is requested and at the end of 24 hours the average value of the coin is displayed. Soon the draft law on amendments to the Russian Tax Code will be considered on second reading, and then more clarity on this issue should appear.