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The Federal Tax Service of Russia (FNS) has begun mass removal of miners from the USN (Simplified Taxation System) — even one-time mining can be treated as activity outside the special tax regime and lead to an individual entrepreneur (IE) being moved to the general taxation system.
The issue is that they recalculate not only income from mining, but the entire income of the entrepreneur for the year—instead of 6% or 15%, personal income tax (NDFL), VAT, and large additional tax assessments may be imposed.