In 2021, individuals must declare profits from the sale of digital money. To do this, it was necessary to submit a declaration for the previous year by the end of April. This was required to be done either in the personal account of the website of the Federal Tax Service, or by submitting documents (personally or by mail) to the appropriate authority at the place of registration.  Due to the fact that in accordance with the current draft law, the crypt is equated with property, the profit from its sale is subject to personal income tax. The tax rate is 13%, but if the income is more than 5 million rubles, the rate is 15%. If the tax is not paid, then the law provides for sanctions. In the event that taxation is not paid intentionally, the amount of liability is 40% of the total amount of unpaid tax. When the illegal act is unintentional – 20%. In addition to the total amount of the fine, the taxpayer is also required to pay the amount of tax and penalty. In addition, you can get criminal prosecution for tax evasion. When the amount of personal income tax for 3 financial years is more than 2.7 million rubles, the offender may face punishment up to imprisonment for 1 year (over 13 million rubles – up to three years in prison).