The Lviv tax office says that although crypto has no status in Ukraine and is not regulated, taxes must be paid. But it is not clear from which specific operations. This is what they write:

“Income received by an individual from the sale of cryptocurrency is included in the total annual taxable income as foreign income, if the source of payment of this income is foreign, or as other income, if the payment of income is made by an individual resident in Ukraine.”

What is meant is unclear. If I deposit money on Binance, trade and withdraw with a plus, what is the source?