Instructions for filling out 3 personal income taxes for investors and more

Hello, dear friends! Sooner or later, any investor is faced with the need to pay taxes. I won’t even consider the option of evading this responsibility and I don’t recommend it to you. As for taxation itself, the procedure is not as complicated as it seems at first. There are a lot of pitfalls, but if you deal with them once, then in the future reports will be submitted without any problems. Below I will share my experience working with tax authorities. There will be not only instructions for filling out 3 personal income taxes, but also a number of nuances related to taxation in general.

The network is full of offers from companies willing to take on the labor of maintaining records and submitting documents. The amounts are quoted differently, sometimes the price tag exceeds $1000. I don’t recommend choosing this path , there is nothing supernatural in filling out 3 personal income taxes, there is no point in spending extra money. Here, the calculation is rather made that the investor will not want to understand the bureaucratic nuances.

Studying legislation

If you work with a Russian broker, then he is your tax agent and he resolves all issues of the Federal Tax Service. You will have to pay the tax yourself only if your sources of income are located outside the Russian Federation, this is stated in Art. 208 Tax Code of the Russian Federation.

These include:

Coupon payments on bonds.
Profit received from trading stocks and derivatives on the stock market.
Dividends.
Other types of income , for example, interest accrual on the free account balance.

There is no point in evading taxes . This is not Forex, where withdrawing a couple of hundred dollars of profit will not interest anyone. Investors operate with large sums, and the Federal Tax Service will not ignore them.

The fines are significant:

Art. 119 Tax Code of the Russian Federation regulates sanctions for failure to submit a tax return.
If it is proven that you deliberately evaded paying taxes, fines increase to 20-40%. This is discussed in more detail in Art. 122 Tax Code of the Russian Federation .
It is also not in your interests to delay time, clause 4 art. 75 Tax Code of the Russian Federation regulates the amount of penalties accrued for each day of delay. It is tied to the refinancing rate of the Central Bank of the Russian Federation. At the time of preparation of the material, it is 7.75%, which means that the fine will increase by 7.75/300 = 0.0258% per day.

In the end, it will all end with you paying tax + a fine. So I recommend not to delay or delay submitting documents to the Federal Tax Service.

What are income codes for and where to get them?

If you have had to file a tax return after selling real estate or other property, you know that it is mandatory to write the type of income in the 3-NDFL return.
If this field is not filled in, the report is not submitted, and the state will not provide you with a tax deduction (if you are entitled to one) until corrections are made. The declaration for 2022 was approved by Order of the Federal Tax Service No. ED-7-11 / [email protected] dated 10/15/2021. The report is submitted no later than April 30 of the following year to the tax authority at the place of residence of the individual. Here is a list of taxpayers required to submit a declaration in accordance with Art. 227 and art. 228 Tax Code of the Russian Federation:

entrepreneurs who are on the special purpose tax system;
lawyers;
notaries;
self-employed citizens;
individuals who had proceeds from the sale, rental of property, winnings, prizes, when the source of funds was an individual or legal entity without the functions of a tax agent.

If a citizen wishes to receive a social or property deduction, the report is submitted voluntarily. The rules for filling it out are the same as for the above categories of taxpayers. Here is a list of the main deductions for which citizens submit a declaration:

social deductions for treatment and education - for yourself and close relatives;
property deduction when buying a home. In 2022, its maximum amount is RUB 260,000.

Appendix No. 1 lists payments received in the Russian Federation, Appendix No. 2 - from foreign sources.

The same regulatory document also contains the procedure for filling out the report. If the question arises about which income code to choose in the 3-NDFL declaration when receiving a salary to deduct a tax deduction, please refer to Appendix 3 of the procedure for filling out the declaration, approved by Federal Tax Service Order No. ED-7-11 / [email protected] dated 10/15/2021.

Digital names of payments are indicated to summarize information about the amounts received in the reporting year and to verify the correctness of tax calculation and withholding. Thus, for payments on mortgage-backed bonds, a tax rate of 9% is applied, for winnings and prizes - 35%.

When filling out the report electronically, the question of which code to choose in the 3-NDFL directory of types of income is much easier to solve: all the names of payments are indicated in the drop-down menu.

Use free instructions from ConsultantPlus experts to correctly fill out Form 3-NDFL in 2022 to receive a tax deduction:

when buying an apartment;
when selling an apartment;
for treatment.

When do you need to fill out the 3rd personal income tax declaration yourself?

It was already said above that if a broker is a tax agent, then he will deal with personal income tax himself. But there are nuances here too. First, let's look at the general scheme of organizing trade . There are 2 options :

Connection between investor - foreign broker - entry to the stock exchange . In this case, we resolve the issues with the Federal Tax Service ourselves . Examples of such companies include Interactive Brokers, Just2Trade, United Traders. They are reliable, but do not have a license from the Russian Federation, and therefore do not calculate taxes for payment to the Federal Tax Service.
Using a gasket in the form of a company operating in the Russian Federation. The chain looks like this - investor — Russian broker — foreign — stock exchange. No need to bother with 3 personal income taxes, this is done by the tax agent.

Example

It happens that when working with a Russian broker, you will have to calculate and pay personal income tax on part of your income yourself. Let me give you an example:

You work with BCS and buy exclusively securities of Russian companies. In this case, joint stock companies themselves transfer the required amount to the state; this happens at the stage of paying dividends.
From the same BCS you buy securities of Russian companies, but issued abroad (Qiwi, Polymetal, Yandex, Rusal), and receive dividends on them. The broker does not pay personal income tax for this part of your income; we calculate it ourselves.

If you are planning to declare your income, but have doubts that the tax agent does not withhold taxes from all types of income, I recommend that you clarify this point with technical support . It is unlikely that they will provide special advice and help with calculations, but at least they can point out the necessary articles of the Tax Code of the Russian Federation and inform you whether the tax is calculated on all items of income or not. Usually clients are met halfway .

With many countries of the Russian Federation, back in the 90s of the twentieth century, it concluded an agreement on the avoidance of double taxation. So, in theory, you won’t have to overpay. Part of the tax paid in the country where the income was received goes towards the 13% personal income tax in Russia. For example, in the USA they pay 10% of dividends, leaving 3%, which the investor declares independently in Russia.

Types of income

The main thing you need to understand when asking about income options is that the evaluation criteria may be different, and accordingly there will be more than one classification.

Types by those who receive income:

State. Such income goes to the country's budget. Sources – all possible.
Company income. Receipts can be both in the form of finance and property income.
Income from trading activities. No need to explain here. Funds from the sale of something. Receives by the seller.
Income of the population. Those that citizens receive in financial equivalent. This could be wages, stipends, benefits, and so on.

Factor income

This type of income is obtained by using the factors or resources of production.

But the question arises, what are the factors of production? The main thing is work. With the help of labor you can earn income based on your salary. Amendment - if you are an entrepreneur, then business income will not be your salary, and accordingly, it will not be considered factor income. The same applies to rent and interest on deposits. But mixed income from agricultural activities will fall into this classification.

Nominal income

This term refers to the amount of a person's financial resources in a specific period of time that will be used to purchase something at a price characteristic of that period. Typically used to describe income without taking into account factors such as taxes and changes in prices.

Real income

It is described by a specific set of goods that a person can afford to buy based on their nominal income. Describes purchasing power in prices for a specific period of time. Well, accordingly, real income describes nominal income, but all changes in tariffs, taxes, and pricing policies are taken into account.

What income do you need to report? Examples of calculations and codes in the tax service

Below I will dwell in more detail on each type of income. This is not yet detailed instructions, but only general steps that everyone will encounter.

Dividends

For this category the code is 1010 . This tax on income received abroad ideally does not exceed 13% for countries with which the Russian Federation has an agreement on the absence of double taxes. But there are nuances here too:

If the form was signed W-8BEN, then in the USA, for example, you will be charged only 10%. All that remains is to confirm that the tax has been paid in America, and pay the remaining 3% in Russia.
If this form was not signed, the tax will be 30% . If you confirm the fact of payment, then in the Russian Federation you do not need to pay anything extra.

W-8BEN is not a universal document ; it is only suitable for the USA. If you buy shares issued in another country, then taxation depends on the state in which they are registered. If the Russian Federation does not have a double taxation agreement, then you will have to pay personal income tax twice. The difficulty is to confirm that taxes have been paid in the US. The broker issues 2 documents :

A report indicating the amount withheld from your income.
Form 1042-S. It includes the same tax as in the previous paragraph.

The subtlety is that there is no guarantee that the Federal Tax Service will accept these documents as evidence that the specified tax was actually paid in the USA. The corresponding confirmation is issued only by the IRS (the American analogue of our Federal Tax Service) and they will not give you this paper.

The decision depends on the specific employee of the Federal Tax Service . When submitting your report, indicate the withheld tax as paid and hope that everything will be resolved in your favor. But I morally recommend that you prepare for the fact that you will have to pay the full 13% instead of 3.

Dividends and IIS, example of tax calculation

It is not possible to obtain a tax deduction for dividend income. Previously, an educational program was held on this issue. 3 personal income tax for deduction in an IIS account is needed, but you will receive tax compensation from the state only if you are officially employed and have a “white” salary.

It is more convenient to understand this with examples.

Suppose you received 500 thousand rubles in dividends during the year. They paid a tax of 13% or 65,000 rubles. However, other income is not reflected in the statements. You cannot apply for a deduction.
The same conditions, but in parallel with the dividend yield there is also an official salary of 50,000 rubles per month. The investor transfers the paid dividends from the brokerage account to type A IIS. He can receive compensation from the state in the amount of 52 thousand rubles.

Tax calculation example

The investor owns 500 shares of Caterpillar .
The company paid out $0.84 per share . The total income will be $420, in the USA 10% or $42 is withheld. For a dollar they give 65.5547 rubles. in national currency, income and tax will be 27,532.98 and 2,754 rubles, respectively.
If personal income tax were paid in full in Russia, you would have to pay 3,580 rubles. That is, you need to pay extra 3580 - 2754 = 826 rubles to the budget.

The example uses the USA, you can work with other countries. If the fee exceeded 13%, Russia would not have to pay anything extra. As for which securities to purchase, it is better to read the article on how to buy shares and receive dividends, where this issue was discussed in detail.

Eurobond income

Read more about this type of securities here. Let's assume you own 30 Gazprom Eurobonds (XS0191754729, Gaz Capital SA). For each, the coupon income is expected to be $1,293.75. They pay the same 13% personal income tax, but in rubles and at the exchange rate of the Central Bank of the Russian Federation at the time of receipt. In our example, ruble income is equal to 1293.75 x 65.5547 = 84,811.40 (we always round up to the nearest kopeck). You need to pay a tax equal to 84,811.40 x 0.13 = 11,026 rubles.

As for what documents to attach, you will need:

Bank account statement.
Or notification of receipt of income .

The code in this case is 1530 for traded assets (traded on an exchange, and for at least the last 3 months a market quote has been calculated for them) and 1531 in other cases.

Redemption of bonds

There may be 2 options:

The money went into the brokerage account . Don't worry about taxes.
The funds went directly to the bank account . In this case, the broker can handle your taxes or not - the company itself decides what to do. If the current year's income comes from the redemption of bonds and it went straight to a bank account, be sure to check the company's policy.

The principle is exactly the same as in the previous example. As for documentation , you will need:

Proof of income – notification or account statement.
Confirmation of expenditure - a brokerage report from the date of purchase of the OFZ until the moment of its redemption.
Optional – extract from the depository . This certificate is needed only if the brokerage report does not include the amount spent on the purchase of bonds.

The codes are the same as in the previous paragraph.

Sale of currency

When it comes to what income needs to be declared, many people forget about currency. If you bought it for cash and there is no reporting anywhere, then the tax office most likely will not know about the transaction (unless the amounts are very large) and the issue of paying tax lies on your conscience. In other cases, you will have to pay personal income tax.

Let’s look at the option with a net purchase and subsequent sale of foreign currency:

Bought $5,000 in 2014 at an exchange rate of RUB 35.00. for $1 and spent 175 thousand rubles on it.
In February 2015, they sold the same amount, but at the rate of 70.00 rubles. for $1, the profit on this transaction amounted to 175 thousand rubles. and you need to pay tax on it.
From the point of view of the law, currency = property, which means you can apply a deduction of up to 250 thousand rubles. in year. In our example, we would not have to pay a penny, since the deduction with a margin covers the profit received.
If the deduction is not enough, then it is more profitable not to use it, but to reduce the size of the tax base by the costs that you incurred when purchasing currency. Naturally, this fact must be documented (a brokerage report will do). There can be only one type of deduction, it all depends on the amount of your amount. If the profit is within the limit of 250,000 rubles, it is more profitable to use a property deduction; if it is more, it is more profitable to use a reduction in the tax base.

Example

Purchase costs:

350,000 rub. − 175,000 rub. = 175,000 rub.

175,000 rub. × 0.13 = 22,750 rub. That is, you need to pay 22,750 rubles to the budget.

Another option to legally avoid paying personal income tax is to hold the currency for more than 3 years. In this case, the amount of earnings does not matter and no income tax is paid.

Codes

Choose codes more carefully ; several are suitable for currencies:

2900 – will not allow the use of a property deduction. Also, this option is not suitable for transactions in which a loss has been recorded.
1520 - in this case, deductions 903 (for expenses when purchasing currency) or 906 (property) are applicable.

Sale of securities

As for what taxes need to be paid on the sale of shares, the main subtlety is in currency revaluation. Papers are purchased for dollars, and the tax will consist of:

13% of the profit received due to the increase in the value of shares in foreign currency.
13% of profit due to changes in the ruble value of securities.

Because of this, there are curious cases when a stock has fallen in price in dollars, but due to a strong fall in the ruble, you are still in the black. In this case, this income is reflected in the personal income tax declaration 3 and tax is calculated from it.

Example

Let's look at the procedure for paying personal income tax using an example. Let’s assume that a not particularly active investor sold securities at the beginning of 2022 and is engaged in reporting in 2022:

At a price of $130.00 per share, 130 shares of Caterpillar . Let the settlement date (real date of purchase) fall on January 15, 2019. Please note that in the USA trading is carried out according to the T+3 scheme, so you should have given the purchase order 3 business days before this date. Spent $16,900 on the transaction, or 1,108,575.78 rubles in rubles. (at that time the rate was 65.5962).
The sale of 40 shares occurred on February 25, 2022, at which time the security price was $142.20. Earned $5688 or 3726 48.75 rubles. (the exchange rate at that time was 65.5149 rubles per $1). In our example, the ruble has strengthened somewhat against the dollar, there is no income due to this, so no additional personal income tax is paid due to the exchange rate difference.
We also need to know the broker's fee for this trade and the transaction costs (in the example they are 0). Let the company's commission be equal to $60 or 4024.77 rubles. (rate 67.0795 rubles per $1) Since they did not sell the entire volume, in this transaction they gave 60 x 40/130 = $18.47 or 1216.38 rubles. (65.8568 rubles per $1).

This link is a good version of a table with manual filling. I recommend not keeping the calculations in your head , but recording them immediately.

As a result, we see a total amount of 26,307.36 rubles, from which we need to pay 13% or 3,420 rubles. Let me remind you once again that in this example, currency revaluation did not cause an additional tax, since the ruble strengthened against the dollar. The table in the figure is available online, save it for yourself and adjust it based on your trading results.

The nuance with the purchase of currency must be taken into account, even if you work through a Russian broker. If you buy dollars and then use them for shares, you will have to separately declare the results for securities and for working with currency. The Russian broker will submit reports to the Central Bank, and the result of transactions with currencies is controlled by the investor himself .

Those who like to work with Russian Eurobonds are exempt from currency revaluation from the beginning of 2022. This relaxation does not apply to other assets. Declaration of income of individuals working with foreign companies requires translation of a brokerage report into Russian. For insurance purposes, you can have it notarized, but in practice, a self-translation is often sufficient.

When calculating, do not forget about the FIFO rule . If you regularly buy shares, then when you sell them, it is considered that those that were purchased first are sold first.

The code for this category is 1530.

Other types of income and their codes

Here I will include:

Interest accrued by the broker on the account balance . For them you can specify the code 4800 .
Long- or short-term profit distribution , for example, ETF funds. This category can be carried out as dividends, indicating that in the USA you did not pay tax (0%) and transfer 13% of this amount to the budget of the Russian Federation. The code is the same as for dividends – 1010 .

In this case, it is pointless to give examples. Simply take the resulting number and multiply it by 0.13.

Other types of income

Linear income

Characteristic of traditional types of business, that is, trade, services and the rest. Implies periodicity. That is, if a person works in a company for a month, he receives a salary once, if for a year - twelve times. If a person works in a factory with a piece rate wage, then for one job he receives one amount, for a hundred parts - the same amount multiplied by one hundred.

Gross income

This is the total income from sales of goods, interest, dividends and other possible sources. Usually applied to the state in general.

Personal income

Money that comes to the disposal of a specific person. In addition to the actual salary, personal income can include any dividends, interest, and so on. Personal income is positioned as an important component in assessing family income as a whole. This indicator is used to shape the behavior of firms in the market.

Total income

This is the total profit from all possible sources over a certain period of time. When calculating it, no gradation of sources is used.

Non-operating income

This is income in progress

Product sales
Participation in share business
Investments
Transactions with currency
Fines
Rentals
Patent operations
Lending
Use of free services
When revaluing property...

Passive income

It comes even in situations where no effort is made on the part of the recipient. For example, this could be income from assets.

Active income

As opposed to passive, it is acquired through certain actions over a specific time. This includes a person’s salary, the income from the work process for hire, and the “coven.” Usually happens for a specific action. One of the advantages is the opportunity to get quick income for a specific activity.

Instructions for filling out 3 personal income tax

The process of filing reports and paying taxes has long been digitalized. To do everything without leaving home, you will need to register on the tax website. This is the only stage at which you will need to personally visit the Federal Tax Service to receive a login and password for your personal account. If you are registered with State Services, you can do without a visit to the tax authorities.

an electronic signature when submitting documents . The Federal Tax Service website gives out a non-qualified version, which is enough to pay taxes.

We’ll look at filling out 3 personal income tax below, but for now let’s start generating a report on trading results . For example, let's take the “daughter” of Interactive Brokers – CapTrader . The difference from IB is that the minimum deposit is reduced to $2000/€2000.

We proceed in the following sequence:

In your personal account, select the item Report — Extracts. Set the period and type of document - annual.
Documentation is prepared automatically. As a result, we receive a ready-made report indicating all dividends and other categories of income received for the selected period.

You can proceed to working with 3 personal income taxes and paying taxes through the Federal Tax Service website.

Filling out 3 personal income taxes through the Declaration program

The current version of this software can be downloaded for free on the tax website , use only the latest version. The good thing about the program for filling out 3 personal income taxes is that you can save intermediate results and then return to working with the data. When filling out online (via the Federal Tax Service website), there is no such option and everything must be done in one go.

The filling procedure is as follows:

Setting conditions - in this window, select the type of personal income tax declaration 3 . Check the box that you have income in foreign currency if you work with foreign class=”aligncenter” width=”1000″ height=”728″[/img]
Information about the declarant – everything here is intuitive.
Income outside the Russian Federation – in the example this is the key point. Click on the sign " +» and add each source of payments in the same sequence in which they are given in the brokerage report. You will have to tinker, if, for example, 6 funds pay quarterly dividends, this will already be 24 positions for the year. Here we also include possible income from the sale of currency and shares.
Do not forget enter the income code correctly. The drop down menu has all the categories, some look similar so use the guidelines from the sections above.
You can specify the rate yourself; there is an option to automatically download this data. Don't get confused by rounding, in the program everything needs to be reduced to 2 decimal places. As a result, we obtain the value of income in foreign currency, rubles and the amount of tax paid abroad.
It remains to work with the item Deductions. Losses can be carried forward from previous years (this possibility remains for 10 years after receiving a negative result). Information on losses is reflected in accordance with the categories of assets on which they were incurred. For example, if losses were recorded as a result of the sale of shares, then you can use them only if you received income from the sale of securities. The same goes for other asset groups.

After that, click Check and save Form 3 personal income tax as an .xml document. I recommend that you also save the declaration at the creation stage. Active investors may have several dozen positions in the Income ; filling them out will take more than an hour. It is better to play it safe so as not to lose the intermediate result.

Work online

This option can be used as a backup if there are any problems with the program. The sequence remains the same, although the interface changes periodically:

The item we are interested in is in the section Life situations.
The process is simplified a little due to the fact that you do not need to manually enter your information. The system will load them from the profile on the Federal Tax Service website.
Otherwise, everything is the same - we consistently go through the stages at which sources of income, deductions (if there are reasons to use them), and tax paid abroad are indicated. As in the program, when working through the website, the system itself loads exchange rates for the required dates and generally makes filling out the 3rd personal income tax return as easy as possible.

You can also download the result of your work in the Declaration . The same .xml file. Step-by-step instructions are not needed, since everything comes down to pressing a couple of buttons.

In addition to this file, submit a brokerage report with its translation into Russian and, optionally, something like an accompanying document (or explanatory note). The letter can explain in more detail the source of income and explain how you made the calculations. This is an optional element, but sometimes it helps to resolve controversial situations and not waste time.

Tax payment is due by July 15th . This can also be done online through the tax office website.

Where do they put it in reporting?

Let us remind you that the current 3-NDFL declaration form was approved by order of the Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671 (as amended by order No. ММВ-7-11/822 dated October 25, 2017).

To indicate all codes of types of income and, in particular, code type of income “06” in 3-NDFL, line 020 of Sheet A is intended, which reflects earnings from sources in Russia:

Also see “How to fill out Sheet A of the 3-NDFL declaration for 2022: sample.”

Notes on filling out 3 personal income taxes and the work of the Federal Tax Service

In theory, everything looks simple, but investors regularly encounter problems when filing a return. I'll highlight a couple of points:

Shares of limited partnership are subject to increased tax on dividends. You don’t have to pay anything from them in the Russian Federation.
In theory, tax authorities can equate a brokerage account to a bank account and fine the investor for illegal currency transactions. I am not aware of any cases where an ordinary person has encountered such problems. Theoretically, you can use the Federal Law on voluntary declaration and report all your assets and accounts, including brokerage ones. In return, the state releases you from punishment. But this opportunity is aimed at criminals; there is no point in using it for an ordinary citizen - you have not stolen anything .
A notarized translation of a brokerage report may be required - this is a matter of chance and the mood of a particular employee of the Federal Tax Service.
Currency revaluation does not actually reduce your income, you still receive it in rubles, the effect here is rather psychological.

And most importantly, be prepared for the fact that the Federal Tax Service will not accept the documents the first time and will require clarification. After all, in our country only a small segment of the population invests, and a Federal Tax Service employee may simply not have experience working with such documents. So be patient and just explain what's what. And don’t delay submitting the package of documents ; it’s better to have some time to spare.

The best foreign brokers

I.B.

Below I will briefly discuss companies that have proven themselves well and are also suitable for Russians. Let's start with Interactive Brokers:

Starting deposit from $10,000 – suitable only for experienced investors and traders.
Thousands of assets available.
Share fees are 68% lower than direct competitors ($2.24 vs. $8.0).
There is access to global exchanges , as well as trading platforms in North and South America, Africa, and Europe.
Thousands of assets available for trading.

Open an account with IB

CapTrader

The company is not popular in Russia, but rather due to the lack of information about it in Russian. In the near future I plan to make a detailed review of this broker:

In terms of reliability, the company is comparable to InteractiveBrokers; it is its “daughter”.
Starting capital has been reduced to $2000/€2000 . For the first account with a foreign broker, CapTrader is more suitable than IB.
There is access to all popular exchanges (America, Europe, Asia, the Pacific region, global platforms).
There are slightly fewer assets available than IB.
There is a demo account.

Exante

For individuals, the minimum deposit is €10,000.
There is a demo account.
The spreads are not record narrow, slightly inferior to Exness, but remain normal.
You can work with cryptocurrencies, metals, stock market instruments, futures - not a single area has been ignored.
A single account has been implemented for all markets.
The total number of assets available for trading exceeds 50,000.

These are some of the best foreign companies. If you are interested in working on the Russian market, I recommend trying to trade with BCS. A review of the BCS broker was done earlier, the company offers good conditions, plus there are no problems with reliability.

Results

The easiest way is to entrust the filling out of 3 personal income taxes and the preparation of a package of documents to a third party; there are plenty of such proposals. In my opinion, this makes no sense, and it’s not just about the money, although the price tag can exceed 30 thousand rubles. It is important to understand where taxes come from, what deductions can be applied and know the procedure itself step by step. You will feel more psychologically confident if you create a package of documents yourself, and in the future you will be able to help fellow investors.

There are a lot of nuances in the issue of taxation, the legislation is imperfect. It is impossible to cover all the subtleties in one review, so I welcome questions in the comments. I will be happy to share my own experience and help you find a solution to the problem .

I also recommend subscribing to my blog to receive notifications when new materials are released. I conclude the review here and wish you success not only in investing, but also in preparing documentation for the tax authorities, this is no less important. All the best and see you soon!

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