Individuals - users (sellers, performers, suppliers) of the resource mega.center (mega.center), on the basis of which they offer their goods and services, independently expose the amount of compensation. Due to the fact that in the process of using the performers use the technical resources of the resource, including communicating with customers only on the website, the organization (LLC MARKET) is not a tax agent when remuneration is transferred from the customer to the contractor minus its intermediary remuneration, The person is not the organization, but directly the customer. Thus, an individual must independently calculate, retain and transfer personal income tax. Justification. In accordance with paragraph 1 of Art. 207 of the Tax Code of the Russian Federation, individuals who are tax residents of the Russian Federation and individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation are taxpayers of personal income tax. By virtue of paragraph 1 of Art. 209 of the Tax Code of the Russian Federation, the object of taxation is the income received by taxpayers from sources in the Russian Federation and (or) from sources outside the Russian Federation for individuals who are tax residents of the Russian Federation. According to paragraph 1 of Art. 210 of the Tax Code of the Russian Federation when determining the tax base, all income of the taxpayer, received by him in cash or in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefit determined in accordance with Art. 212 of the Tax Code. By virtue of paragraph 1 of Article 1 of Art. 228 of the Tax Code, individuals calculate and pay taxes on the basis of the amounts of fees received from individuals and organizations that are not tax agents on the basis of concluded labor contracts and civil-law contracts, including income under employment contracts or lease agreements of any property. By virtue of paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who established lawyer offices, as well as separate divisions of foreign organizations in the Russian Federation, from which, or as a result of relations with which the taxpayer received the income specified in clause 2 of this article , must calculate, withhold from the taxpayer and pay the amount of tax calculated in accordance with Art. 224 of the Tax Code, taking into account the specifics of this article. The tax on lawyers 'incomes is calculated, retained and paid by colleges of lawyers, lawyers' bureaus and legal advice. Calculation of amounts and payment of tax in accordance with Art. 226 of the Tax Code of the Russian Federation are made with respect to all incomes of the taxpayer, whose source is the tax agent (with the exception of income for which the calculation of amounts and the payment of tax are made in accordance with Articles 214.3, 214.4, 214.5, 214.6, 226.1, 227 and 228 of the Tax Code RF), with the offset of previously withheld amounts of tax, and in the cases and manner provided for in Art. 227.1 of the Tax Code, also taking into account the reduction in the amount of fixed advance payments paid by the taxpayer. Accordingly, personal income tax is paid in respect of income received from a tax agent, while in this case the organization does not directly pay income to an individual, but provides technical capabilities and intermediary services. At the same time, as explained in Letter No. 03-04-06 / 41385 of the Ministry of Finance of the Russian Federation of August 19, 2014, an individual who provided paid services and received remuneration is required to independently calculate, retain and transfer to the budget the amount of personal income tax. Thus, the organization is not a tax agent, since it is not a source of income for an individual, since an individual (executor) receives the amount of compensation directly from customers, and the organization performs intermediary functions while retaining the due reward, therefore, an individual must independently calculate, to retain and transfer personal income tax. Update on April 27, 2016: According to Letter No. 03-04-05 / 21896 of the Ministry of Finance of the Russian Federation of April 15, 2016, the Russian organization is not recognized as a tax agent in respect of funds transferred to an individual under an agency agreement if it, acting as an agent under such a contract, is not the source of income of this individual Source: GARANT.RU