The new rules stipulate that income tax is not applied to income earned by a foreign taxpayer (non-resident) from the disposal of crypto-assets in public circulation.
Previously, a merchant was subject to a three percent personal income tax withholding for the disposal of crypto assets, and a non-resident could claim the tax paid back but it was a cumbersome system and a disincentive for new participants to enter the market.
Representatives of the crypto-asset industry wh...