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Filing taxes is associated with obligations, that you must meet. Encryption being free to employ would not be accompanied by any such obligations.

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There are plenty of WW2/Cold-war era laws on the book regarding cryptography in a lot of countries though.

Even the US.

https://en.m.wikipedia.org/wiki/Export_of_cryptography_from_...

Well then "certified declaration" does imply some restrictions on encryption. You need to employ the encryption in a manner that meets the government requirements.

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