Hi, thanks for your query.  While BNM has recently addressed regulation related to cryptocurrencies, including the release of reporting requirements that exchanges must adhere to, taxation is a separate issue.  Luno cannot comment or provide specific advice on the tax requirements applicable to customers in particular countries, but we do reiterate that all of our customers globally should make themselves aware of, and where necessary adhere to, their local tax laws. In case customers are unsure of their obligations, they should seek advice from a financial or tax adviser.

I don't think they allow you since their platform is for exchange of bitcoin among users and Luno is not the retail shop to buy or sell Luno to clients.

Thus, they are paying the funds to sellers from buyers'. Since the bank account is held by IRB, I dont think they will korek their own money to pay you.