YULA is a tax agent?

Interested in the following question - is the service free ads Yula tax agent? This crevis provides the functionality "safe deal", according to the documentation will be charged only 3% of the value of the product:
After the buyer receives the goods directly from the seller or shipping service and receipt will be confirmed (in case of a personal interview by the buyer in case of delivery - Boxberry), the money for the goods will be transferred to the Bank card the seller within 1-3 working days (depending on Bank and card type). The size of the transfer will be 97% of the value of goods specified in the ad. 3% will be withheld , OOO NPO Money Mail Ru for translation services.

So, the service makes cash payments to the taxpayers, or other persons who do not consist on the account as a taxpayer that falls under the definition of "tax agent". Thus, in accordance with the tax laws, the service must calculate and pay VAT + income tax, which as it seems at first glance not happening.
The question is how?

Service Yula taken only as an example of bolshego number like him, where service is some intermediary in the transaction between buyer and seller.
March 23rd 20 at 18:58
3 answers
March 23rd 20 at 19:00
Solution
YULA is a tax agent?
No.
the service makes cash payments to the taxpayers, or other persons
No.

The service receives no money and does not pay.
You transfer the money via "safe transaction" through a Bank, they have a contract with the Bank. The payment does not reach the recipient until YULA gives the okay. In any case, the money does not leave the transit account of the Bank.
The service itself is not getting the money, and pay them accordingly.
Why would he have to pay VAT + income tax ?
Such a scheme also can be implemented by the Agency contract, but more problems.
In accordance with article 1005 of the civil code -
In the transaction made by the agent with a third party on behalf of and at the expense of the principal, rights and duties arise directly for the principal.
You transfer the money via "safe transaction" through a Bank, they have a contract with the Bank.

It is for this purpose no account is opened in the appropriate Bank where the money is coming from?! - Samson_Klein commented on March 23rd 20 at 19:03
@Samson_Klein, You could.
And can be done so that the payer has transferred money directly to the recipient. - gwendolyn.Keeling commented on March 23rd 20 at 19:06
@gwendolyn.Keeling, Okay.
Are there any tools allowing to make transfers without going through an intermediate account?
I know of the approaches for providing such mediation services you can use the Internet acquiring in conjunction with mass payments, but in this case, the service becomes a tax agent.. - Samson_Klein commented on March 23rd 20 at 19:09
@Samson_Klein, There are two options -
1) a contract with the Bank and special transit account - in this case the money is not transferred to the mediator at all.
They are kept on the transit account, and at the command of the intermediary payment either succeeds or is canceled.
2)an Agency agreement with the principal - here the money can come in the P/s mediator.
In both cases, the service is not a tax agent. - gwendolyn.Keeling commented on March 23rd 20 at 19:12
@Samson_Klein,
Are there any tools allowing to make transfers without going through an intermediate account?
Not quite understand the question.
For example, there is such a thing as a SBR - system for safe payments.
The Bank provides a transit account and all.
Here is an example from Sberbank. - gwendolyn.Keeling commented on March 23rd 20 at 19:15
In the case of uloi - where the agreement with rnko - https://money.mail.ru/oferta/youla_service
And already at rnko agreement with the banks through which payment is made. - gwendolyn.Keeling commented on March 23rd 20 at 19:18
In the case of the Agency contract, everything is harder and the slightest inaccuracy in the documents will lead to liabilities for taxes.

But in the case when you have a contract with the Bank - money in General, the mediator does not act, it does not dispose.
Accordingly, in any case, the broker does not have obligations for taxes. - gwendolyn.Keeling commented on March 23rd 20 at 19:21
@gwendolyn.Keeling, for example, there is a need to implement service mediation, that allow the customers payments (for certain goods) and payments to other customers (owners of goods). In this case, you can go to Yandex.The cashier and integrate payments and bulk payments (2 separate services).
This is an example when the service becomes a tax agent.

And can be done so that the payer has transferred money directly to the recipient.

I would like to know what are the solutions (and whether they do) to implement such needs, bypassing the need to be a tax agent. - Samson_Klein commented on March 23rd 20 at 19:24
@Samson_Klein,
go to Yandex.The cashier and integrate payments and mass payments
So you take the money and pay them. Accordingly, you have to pay taxes.

I would like to know what are the solutions (and whether they do) to implement such needs, bypassing the need to be a tax agent.
Go to the Bank, sign a contract, the Bank establishes a transit account and is providing this service to you.
The money goes from the payer to the recipient via a transit account held by the Bank.
You do not get the money, just in accordance with the contract misleading Bank to make a payment, or cancel and return the money to the payer.
And since you do not receive and do not pay the money - any tax liabilities you have on them does not arise. - gwendolyn.Keeling commented on March 23rd 20 at 19:27
@gwendolyn.Keeling,
Go to the Bank, sign a contract, the Bank establishes a transit account and is providing this service to you.

But this approach do not apply to mobile payments, e-wallets and so forth... - Samson_Klein commented on March 23rd 20 at 19:30
@Samson_Klein,
But this approach do not apply to mobile payments
And that payment by credit card via the Internet is not a mobile payment?

e-wallets
In the case of electronic purses you interact with non-banking settlement organization, so we need to negotiate with this organization, and not with the Bank.
That makes all the difference. - gwendolyn.Keeling commented on March 23rd 20 at 19:33
March 23rd 20 at 19:02
base.garant.ru/71973356

Organization acting as the agent of a natural person is not the source of income of the taxpayer (the principal) and accordingly is not recognized by the tax agent on calculation, deduction and transfer in the budget of the tax to incomes of physical persons.
March 23rd 20 at 19:04
In such cases, as a rule, the service acts as an Agent. According to the citation, in the specific case of Ulai charges a Commission of NGOs. Yula or receives his Commission to contract with NGOs or other payments.
I understand that You are interested in for its service, so it is necessary to have recourse to their task - for which he will get money from users.
I can say that in many instances, schemas and contracts are not very literate. So I do not advise to take someone else's scheme and the contract just because they do and do not pay taxes.
As I understand it, the scheme and the contract should make IT legal? - Samson_Klein commented on March 23rd 20 at 19:07
@Samson_Klein, it is better to have a lawyer who knows tax law. The specifics of IT in this situation do not see. - eda60 commented on March 23rd 20 at 19:10

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