From receipts to which account are taxes on foreign economic activity paid?

Question

Fintech

Good day,

I am interested in the following:
1. I have 2 transit and settlement accounts, both in USD, money comes to the transit account, then I transfer them to the settlement account minus the bank commission. How much should I pay taxes? on the one that entered the settlement, or the one that entered the transit?
2. In the tax return, enter the rubles that I have now calculated at the rate of the Central Bank? If so, how does the IRS verify that the amount received in dollars corresponds to the amount declared in the declaration? Where are all the exchange rates of the Central Bank for the past time stored?

Thanks to all who answered!

PS I can't get through to the tax office :)

Answer 1

So taxes are paid on the basis of the taxation system in which you sit? It is probably worth starting a question with her.
Plus, with foreign economic activity, if it was an export service, then there would be no taxes (VAT).

Answer 2

Exchange rates of the Central Bank for the desired date are on the website of the Central Bank . They even had an API somewhere.

Answer 3

From the amount of the transaction that passed through the currency control, and therefore from the amount indicated in the act of work performed. The information is correct for RF.

Answer 4

It seems like the sale of currency (with the transfer of rubles to a ruble current account) is mandatory. With them and pay IMHO