ITAT 关于比特币征税的命令：这意味着什么以及谁将受益

最近，所得税上诉法庭 (ITAT) 在涉及价值千万美元的比特币销售案件中发布了一项命令，这引起了社交媒体的热议。

Social media has been abuzz with a recent Income Tax Appellate Tribunal (ITAT) order in a case involving the sale of Bitcoins worth crores. In an order dated November 28, 2024, the ITAT ruled that Bitcoins sold by a taxpayer in assessment year (AY) 2021-22 qualified as capital assets for taxation purposes. Thus, it allowed him to avail long-term capital gains (LTCG) tax benefits. Following this order, several crypto enthusiasts on social media claimed that the ITAT order has changed cryptocurrency taxation rules in India. But this is not true. Experts say it was a case-specific order, which will not benefit taxpayers selling crypto assets, including Bitcoin, today. Even those who sold crypto after the implementation of the Finance Act 2022 will not benefit from the order. "The ITAT judgment will not hold good for the sale/transfer of cryptos today. The Tribunal's decision pertains to AY 2021-22 and is applicable only to transactions that occurred prior to the Finance Act 2022 as virtual digital assets (VDAs) were not defined in the law during that period," says CA (Dr.) Suresh Surana. How is crypto taxed now? The Finance Act 2022 introduced Section 115BBH, which specifically defined VDAs. It also implemented a flat 30% tax on proceeds from the sale of cryptocurrencies. Further, no deduction (other than the cost of acquisition) and set-off of losses from one VDA against any other VDA are allowed. What was the case before ITAT? Raunaq Prakash Jain (the assessee) had purchased Bitcoins worth Rs.5.05 lakh and sold them after more than 36 months in AY 2020-21 for Rs.6.69 crore. While filing taxes, he treated this income as LTCG. The Income Tax Assessing officer and the First Appellate Authority (FAA) rejected such treatment, saying Bitcoin was not defined as a capital asset under the Income Tax Act. However, the ITAT accepted Jain's claim. Do ITAT orders qualify as tax rules? No, ITAT orders are not tax rules but decisions specific to the cases brought before the Tribunal. Experts say these orders are not binding on other taxpayers or cases. And they may also be subject to appeal before the High Court and the Supreme Court. “ITAT orders are binding on lower authorities within the same jurisdiction but are not binding nationwide unless upheld by higher courts,” says Pallav Pradyumn Narang, Partner, CNK, a Delhi-based law firm. Income tax rules in India are framed by the Central Board of Direct Taxes (CBDT) and governed by the Income Tax Act. “While ITAT rulings do not automatically become tax rules, they hold persuasive value for similar cases, especially when there is no contrary decision by a higher court,” Narang adds. Who will benefit from the ITAT order? The ITAT decision may benefit only those taxpayers facing a situation similar to Jain's case. “This decision is specific to the facts of the case and will only be useful for taxpayers with similar fact patterns. With the introduction of specific tax provisions for VDAs applicable to transactions post-2022, the benefits associated with classification as capital assets are no longer available,” says Kunal Savani, Partner, Cyril Amarchand Mangaldas. However, the order may also be seen as a precedent for similar cases. "This judgment certainly will be a precedent for income tax cases and a transfer of cryptocurrencies up to AY 2023-24 cannot be subjected to income from other sources given this judgment," says Kishore Kunal, Advocate on Record, Supreme Court of India.

最近，所得税上诉法庭 (ITAT) 在涉及价值千万美元的比特币销售案件中发布了一项命令，这一命令引起了社交媒体的热议。在 2024 年 11 月 28 日的一项命令中，ITAT 裁定纳税人在 2021-22 评估年 (AY) 出售的比特币符合税收目的的资本资产。因此，这使他能够享受长期资本利得（LTCG）税收优惠。继该命令之后，社交媒体上的几位加密货币爱好者声称 ITAT 命令改变了印度的加密货币税收规则。但事实并非如此。专家表示，这是一项针对具体情况的命令，不会让如今出售包括比特币在内的加密资产的纳税人受益。即使是那些在《2022 年金融法案》实施后出售加密货币的人也不会从该命令中受益。 “ITAT 的判决不适用于今天的加密货币销售/转让。法庭的裁决适用于 2021-22 财年，仅适用于《2022 年金融法》之前发生的交易，因为虚拟数字资产 (VDA) 尚未定义在那段时期的法律中，”CA (Dr.) Suresh Surana 说道。现在加密货币如何征税？ 《2022 年金融法案》引入了第 115BBH 条，其中专门定义了 VDA。它还对加密货币销售收入征收 30% 的固定税。此外，不允许从一个 VDA 扣除任何其他 VDA 的损失（采购成本除外）或抵消损失。 ITAT之前的情况是怎样的？ Raunaq Prakash Jain（评估者）购买了价值 50.5 万卢比的比特币，并在 36 个多月后于 2020-21 财年以 66.9 亿卢比的价格出售。在报税时，他将这笔收入视为 LTCG。所得税评估官和第一上诉机构（FAA）拒绝了这种待遇，称比特币没有根据所得税法被定义为资本资产。不过，ITAT 接受了 Jain 的主张。 ITAT 订单是否符合税务规则？不，ITAT 命令不是税务规则，而是针对提交法庭的案件的具体决定。专家表示，这些命令对其他纳税人或案件没有约束力。他们还可能会向高等法院和最高法院提出上诉。德里律师事务所 CNK 合伙人 Pallav Pradyumn Narang 表示：“ITAT 命令对同一管辖范围内的下级当局具有约束力，但在全国范围内不具有约束力，除非得到上级法院的支持。”印度的所得税规则由中央直接税委员会 (CBDT) 制定，并受《所得税法》管辖。 “虽然 ITAT 的裁决不会自动成为税务规则，但它们对于类似案件具有说服力，特别是在上级法院没有做出相反裁决的情况下，”Narang 补充道。谁将从 ITAT 命令中受益？ ITAT 的决定可能只会使那些面临与 Jain 案件类似情况的纳税人受益。 “这一决定是针对案件事实的，仅对具有类似事实模式的纳税人有用。随着适用于 2022 年之后交易的 VDA 特定税收规定的出台，与资本资产分类相关的好处将不再可用。”Cyril Amarchand Mangaldas 合伙人 Kunal Savani 表示。不过，该命令也可以被视为类似案件的先例。印度最高法院记录在案的律师 Kishore Kunal 表示：“这一判决无疑将成为所得税案件的先例，并且在 2023-24 财年之前的加密货币转让不能受到来自其他来源的收入的影响。”