Is YULA a tax agent?

Question

Law in IT

Interested in the following question - is the service of free ads "Yula" a tax agent? This service provides the "safe transaction" functionality, according to the documentation, only 3% of the cost of the goods is charged:

After the buyer receives the goods directly from the seller or the delivery service, and the receipt is confirmed (in the case of a personal meeting - by the buyer himself, in the case of delivery - by Boxberry), the money for the goods will be transferred to the seller's bank card within 1-3 working days (depending on bank and card type). The amount of the transfer will be 97% of the value of the goods indicated in the ad. 3% will be withheld by LLC NKO Money Mail Ru for translation services.

That is, it turns out that the service makes payments of funds to taxpayers or other persons who are not registered as taxpayers, which falls under the definition of "tax agent". Thus, in accordance with tax legislation, the service must calculate and pay VAT + personal income tax, which, at first glance, does not seem to happen.
The question is how?
The Yula service is taken only as an example from a large number of similar ones, where the service is some kind of intermediary in the transaction between the buyer and the seller.

Answer 1

base.garant.ru/71973356

An organization acting as an agent of an individual is not a source of income for the taxpayer (principal) and, accordingly, is not recognized as a tax agent for calculating, withholding and transferring personal income tax to the budget.

Answer 2

In such cases, as a rule, the service acts as an Agent. Judging by the quote, in the specific case with Yula, the NPO is holding the commission. Yula either receives her commission under an agreement with an NPO, or there are other payments.
As far as I understand, you are interested in your service, so you need to proceed from your tasks - for what you will receive money from users.
I can say that in many cases the schemes and contracts are not quite correct. Therefore, I do not advise taking someone else's scheme and contract just because they do it and do not pay taxes.