What has to be declared is realised income: selling crypto for fiat, swapping one coin for another, and paying for goods and services. Unrealised appreciation is not taxed.
The calculation is based on the difference between acquisition cost and sale price. That is why exchange statements and wallet transaction history matter: without them you cannot substantiate your costs.
The rules differ between Armenia and Russia, and dual residency raises the question of where to pay. We review your documents and prepare the declaration — the service is available in the Accounting section.