How to withdraw money from Upwork to the ruble settlement account of an individual entrepreneur?

Question

Individual entrepreneur

Hello, Upwork has a service for withdrawing money to a local bank in local currency (rubles). Here is a link to a description of the service . The question is how to take this into account in the tax reporting of the IP USN "Income"?
For clarity, I will give an example:
The client transferred 1000 USD to me for the completed order on January 10 (the exchange rate of the Central Bank is 40 RUB per dollar), Upwork immediately wrote off 10% of its commission, I already have 900 USD on my account, I order a withdrawal to a ruble settlement account, Upwork still writes off for this service 0.99 USD, at the moment I have a total of 899.1 USD, then the partner bank converts the amount into rubles at the rate of 50 RUB per USD (for example, the rate may differ since the partner bank may not convert immediately) and sends it to my current account . On my current account, I get the amount 899.1 * 50 = 44955 RUB. In income, I indicate 1000 USD * 40 (the exchange rate of the Central Bank on January 10) = 40000 RUB. What should I do with the fact that I received 4955 RUB more?
Elba's consultant called this a "foreign exchange gain" and said it should also be reported as income and would be taxable. How true is this? As far as I understand, you need to somehow fix the conversion rate of the Upwork partner's bank?
Has anyone already done this? How was it reported?
PS I'm sorry, I had to switch to RUB, USD - the toaster parser didn't let me through....

Answer 1

Elba’s consultant is right, it’s
another matter that you have enough papers for the tax office - the most reliable way is to send a request
+ you have confusion in the testimony
"January 10" for what reason? Have you registered this "foreign account" with the tax office?
upwork is an account? really?
in what income? What did you transfer to your account?
what exchange rate, if rubles came at all?
it’s much easier if the tax office is satisfied with the upwork offer - write rubles upon arrival and that’s it, it’s
clear that you want the fact of the amount sent,
well, pay based on max (USD exchange rate on the day of dispatch, USD exchange rate on the day of arrival), but, as you can see, there are much inconsistencies more
IMHO, it’s generally easier to switch to personal income tax