{"id":1250,"date":"2022-02-07T13:14:01","date_gmt":"2022-02-07T13:14:01","guid":{"rendered":"https:\/\/tax.gov.ye\/observer_tax\/?p=1250"},"modified":"2023-01-13T12:55:31","modified_gmt":"2023-01-13T12:55:31","slug":"%d8%a8%d8%b9%d8%af-%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%b9%d9%85%d9%84%d8%a7%d8%aa-%d8%a7%d9%84%d8%b1%d9%82%d9%85%d9%8a%d8%a9-%d8%a3%d9%85%d8%b1%d9%8a%d9%83%d8%a7-%d8%aa%d9%81%d9%83%d8%b1","status":"publish","type":"post","link":"https:\/\/tax.gov.ye\/observer_tax\/2022\/02\/07\/%d8%a8%d8%b9%d8%af-%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%b9%d9%85%d9%84%d8%a7%d8%aa-%d8%a7%d9%84%d8%b1%d9%82%d9%85%d9%8a%d8%a9-%d8%a3%d9%85%d8%b1%d9%8a%d9%83%d8%a7-%d8%aa%d9%81%d9%83%d8%b1\/","title":{"rendered":"\u0628\u0639\u062f \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629.. \u0623\u0645\u0631\u064a\u0643\u0627 \u062a\u0641\u0643\u0631 \u0641\u064a \u0630\u0644\u0643"},"content":{"rendered":"<p>\u0628\u0639\u062f \u0625\u0642\u0631\u0627\u0631 \u062e\u0637\u0629 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u062c\u0648 \u0628\u0627\u064a\u062f\u0646 \u0648\u0627\u0644\u062a\u064a \u0623\u0636\u0627\u0641\u062a 28 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0631\u0642\u0645\u064a\u0629.<\/p>\n<p>\u064a\u0628\u062f\u0648 \u0623\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u062a\u0628\u062d\u062b \u0641\u0631\u0636 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.. \u0644\u0643\u0646 \u062a\u0644\u0643 \u0627\u0644\u0645\u0631\u0629 \u0633\u062a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0631\u0645\u0648\u0632 \u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0628\u062f\u0627\u0644 NFT.<\/p>\n<p>\u0647\u0628\u0648\u0637 \u0645\u0641\u0627\u062c\u0626<br \/>\n37%<\/p>\n<p>\u0648\u0641\u0642\u0627 \u0644\u0644\u0623\u0646\u0628\u0627\u0621 \u062a\u0631\u064a\u062f \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062d\u0635\u062a\u0647\u0627 \u0645\u0646 \u063a\u0646\u064a\u0645\u0629 NFT\u060c \u062d\u064a\u062b \u0623\u0646 \u0647\u0646\u0627\u0643 \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0648\u0636\u0648\u062d \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u062d\u0627\u0645\u0644\u064a NFT \u060c \u0644\u0643\u0646 \u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u064a\u0642\u0648\u0644\u0648\u0646 \u0625\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0642\u062f \u062a\u0635\u0644 \u0625\u0644\u0649 37\u066a.<\/p>\n<p>\u064a\u0642\u0648\u0644 \u062c\u064a\u0645\u0633 \u0643\u0631\u064a\u0634 \u060c \u0645\u062d\u0627\u0645\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0633\u0627\u0646 \u0641\u0631\u0627\u0646\u0633\u064a\u0633\u0643\u0648\u060c \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 NFTs \u0644\u064a\u0633\u062a \u0648\u0627\u0636\u062d\u0629 \u062a\u0645\u0627\u0645\u064b\u0627 \u060c \u0648\u0644\u0643\u0646 \u0647\u0630\u0627 \u0644\u0627 \u064a\u0639\u0646\u064a \u0623\u0646\u0647 \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627 \u0641\u064a \u0625\u0642\u0631\u0627\u0631\u0643 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n<p>\u0648\u0644\u0643\u0646 \u064a\u0628\u062f\u0648 \u0623\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u064a\u0628\u062d\u062b\u0648\u0646 \u062c\u0646\u064a \u0645\u0643\u0627\u0633\u0628\u0647\u0645 \u0645\u0646 \u0633\u0648\u0642 \u0627\u0644\u0631\u0645\u0648\u0632 \u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0628\u0639\u062f \u0627\u0644\u0633\u0645\u0627\u062d \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0648\u0627\u0639\u062f \u0628\u0627\u0644\u0646\u0645\u0648.<\/p>\n<p>&nbsp;<\/p>\n<p>\u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u060c \u0642\u062f \u064a\u062d\u0635\u0644 \u0623\u0648\u0644\u0626\u0643 \u0627\u0644\u0630\u064a\u0646 \u0644\u0645 \u064a\u0628\u0644\u063a\u0648\u0627 \u0639\u0646 \u0623\u0631\u0628\u0627\u062d \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u0629 \u0645\u0646 NFTs \u0639\u0644\u0649 \u0645\u0641\u0627\u062c\u0623\u0629 \u0633\u064a\u0626\u0629 \u0639\u0646\u062f\u0645\u0627 \u062a\u062d\u0627\u0635\u0631\u0647\u0645 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0648\u0633\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0648\u0641\u0642\u0627 \u0644\u0640 \u0643\u0631\u064a\u0634.<\/p>\n<p>\u062a\u0634\u064a\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 Chainalysis \u0625\u0644\u0649 \u0623\u0646 \u0635\u0646\u0627\u0639\u0629 NFT \u0634\u0647\u062f\u062a \u0635\u0641\u0642\u0627\u062a \u0628\u0642\u064a\u0645\u0629 44 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631 \u0641\u064a \u0639\u0627\u0645 2021. \u0648\u0643\u0627\u0646 \u0628\u0639\u0636\u0647\u0627 \u0645\u0646 \u0643\u0628\u0627\u0631 \u0627\u0644\u0631\u0627\u0628\u062d\u064a\u0646 .<\/p>\n<p>\u0648\u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0634\u0647\u064a\u0631\u0629 \u0641\u064a \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0640NFT \u0642\u064a\u0627\u0645 \u062c\u0627\u0643 \u062f\u0648\u0631\u062b\u064a \u0628\u0628\u064a\u0639 \u0623\u0648\u0644 \u062a\u063a\u0631\u064a\u062f\u0629 \u0639\u0644\u0649 \u062a\u0648\u064a\u062a\u0631 \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 2.5 \u0646\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631\u060c \u0628\u064a\u0646\u0645\u0627 \u0628\u0627\u0639 \u0641\u0646\u0627\u0646 \u0623\u0645\u0631\u064a\u0643\u064a NFT \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 69 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 .<\/p>\n<h3>\n\u062a\u0648\u0642\u0639\u0627\u062a<\/h3>\n<p>\u064a\u0642\u062f\u0631 \u0622\u0631\u062b\u0631 \u062a\u064a\u0644\u0631 \u060c \u0643\u0628\u064a\u0631 \u0645\u0633\u0624\u0648\u0644\u064a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0641\u064a TokenTax \u060c \u0646\u0637\u0627\u0642 \u0642\u064a\u0645\u0629 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631 \u0644\u0636\u0631\u0627\u0626\u0628 NFT\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 37\u066a.<\/p>\n<p>\u064a\u0642\u0648\u0644 \u062a\u064a\u0644\u0631 \u0644\u0627 \u062a\u0642\u062f\u0645 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0623\u064a \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 NFTs \u060c \u0641\u064a \u0636\u0648\u0621 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u062c\u0648 \u0628\u0627\u064a\u062f\u0646.<\/p>\n<p>\u0648\u062a\u0648\u0641\u0631 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0628\u0639\u0636 \u0627\u0644\u0623\u0641\u0643\u0627\u0631 \u062d\u0648\u0644 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0634\u0641\u0631\u0629 \u0641\u064a \u0627\u0644\u0625\u0634\u0639\u0627\u0631\u0627\u062a 2014-21 \u0648 2014-16IRB938 \u0648 Rev. Rul 2019-24 \u0648 2019-44 IRB1004 \u0648 ILM 20214020.<\/p>\n<p>\u0648\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0623\u064a\u0627 \u0645\u0646\u0647\u0627 \u0644\u0627 \u064a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0623\u064a \u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 NFT\u060c \u0648\u0641\u0642\u0627 \u0644\u0643\u0628\u064a\u0631 \u0645\u0633\u0624\u0648\u0644\u064a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0641\u064a TokenTax<\/p>\n<h4>\n\u062a\u0647\u0631\u0628 \u0645\u062d\u062a\u0645\u0644<\/h4>\n<p>\u0642\u0627\u0644 \u062c\u0627\u0631\u0648\u062f \u0643\u0648\u0628\u0645\u0627\u0646 \u060c \u0645\u062f\u064a\u0631 \u0627\u0644\u062a\u062d\u0642\u064a\u0642\u0627\u062a \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0641\u064a \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0642\u062f \u064a\u0635\u0628\u062d \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u062d\u062a\u0645\u0627\u0644\u064b\u0627 \u0648\u0627\u0636\u062d\u064b\u0627.<\/p>\n<p>\u0648 \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0642\u0633\u0645 61 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 (IRC) \u0625\u062f\u0631\u0627\u062c \u062f\u062e\u0644 \u0627\u0644\u0645\u0646\u0634\u0626 \u0641\u064a \u0639\u0627\u0626\u062f\u0627\u062a \u0645\u0628\u064a\u0639\u0627\u062a NFT \u0648\u0627\u0644\u0625\u062a\u0627\u0648\u0627\u062a \u060c \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0646\u0635 \u0627\u0644\u0642\u0633\u0645 197 \u0639\u0644\u0649 \u0625\u0637\u0641\u0627\u0621 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 NFT \u0644\u0623\u063a\u0631\u0627\u0636 \u062a\u062c\u0627\u0631\u064a\u0629.<\/p>\n<p>\u0633\u064a\u062e\u0636\u0639 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