Is iTunes a tax agent?

Question

Apple Developer Program

Money is credited to the card from sales in iTunes. The recipient is an ordinary individual, without IP. Is iTunes or the bank a tax agent in this case, or do I need to pay personal income tax myself?

Answer 1

First, read the license agreement.
Secondly, there is still no sense in reading, since iTunes is not a resident of the Russian Federation and cannot be a tax agent.
That is, it must be declared.