Our Country hasn't released a taxation policy but depending on the income we are expected to pay 20% to 35%, that is if taxpayer is honest enough to include what he has been making in Crypto trading, I have a job and I still haven't included that in my tax report yet, but once they release a policy, all Crypto holders in our country will be obliged to do this and that includes me and about your question on ATM no I haven't used one yer although we have at least 5 in our city, I am more convenient in using our online local exchange than an ATM..
Yes its true, here in my country there is not tax regarding any cryptocurrency, because if government started to put taxes on it , it means that they already legalizes it and regulized it, when I convert it in fiat that is only the time that taxes affected my income. But in terms of bitcoin I didnt have any payment to it.