A simple example - the purchase and subsequent sale of bitcoin will generate a tax liability with profit. Although in practice there are no judgments regarding the state of affairs, but following the example of art. 10 of the Act and income tax from natural persons, income should be included in the source of income - property rights, including their paid disposal. On the inclusion of bitcoin in the category of property law, two issues will be settled - it can be traded (transferable), and secondly - undoubtedly has a determinable asset value.