O atual tratamento da receita federal do Brasil com os criptoativos na declaração da pessoa física : um olhar a partir da instrução normativa n.1.888-2019

Abstract

This article presents the relevance of the emergence of crypto assets for the Brazilian economy and the consequent impact on other sectors. The purpose of this work is to clarify the current status of the legal treatment of crypto assets in Brazil. For this, the article identifies the legal nature of such digital currencies and classifies the operations that occur in this type of economic transaction. The normative reference will be the guidance of the Federal Revenue Service of Brazil through the analysis of the treatment based on Normative Instruction No. 1,888 and the obligations that arise through it. In this sense, the above article used an exploratory research with bibliographic research as a method of procedure along with the analysis of jurisprudence, while it was through the use of documents, academic works, legislation and jurisprudence and other resources that it was possible to describe and delimit the proposed theme.