1. There are not so many countries where crypto is regulated currently. In this country it is not prohibited and is not considered something unlawful.
2. Exactly.
3. That's right, also the sim-card, which is connected to the account/card (to receive authorization codes) and a smartphone (optional, by request) with installed bank app.
4. We mainly work with NON-residents, so the individual is not a subject to tax in the country of the bank where the account/card is applied for. Besides that bank does control physical location and where the person is traveling.
Thanks for the additional clarifications. I understand how the whole thing works, but personally I wouldn’t feel comfortable doing financial transactions through a bank account opened in someone else’s name. Taking someone's identity to avoid paying taxes is definitely a crime, regardless of the consent of the persons who agree to open accounts and sell them to other persons.
In addition, the bank can close such an account at any time if it suspects any illegal activities, and the actual cardholder can be very easily identified through cameras located in ATMs or at places where it pays via POS devices.