What amount do you enter in Upwork Confirmation of Services?

Question

Upwork

on Megamind they write that you need to indicate the amount that comes: megamozg.ru/post/5928

When drawing up the act, indicate the amount that fell to your transit account. Since there will almost always be a difference between what you sent with oDesk and what reached you. This difference is the commission of the correspondent bank and you cannot do anything with it (by the way, do not forget that when withdrawing funds, oDesk will charge you $30 for a wire transfer). Indicating the amount credited to the account saves you from several problems at once: what to write in KUDIR? How can a bank accept an amount different from the amount in the act if there is not a word about commissions in the contract?

Upwork support also agrees to sign the act only for the amount that was sent (minus commission).
But I consulted with two accountants - and both say that a commission of $ 30 should be taken into account in the act, since this is actually also my income:

You need to take into account in income the total amount that the client paid, not deducting the commission. Accordingly, the full amount of payment must be indicated in the act.
In accordance with paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, taxpayers applying the simplified taxation system take into account sales income in accordance with Art. 249 of the Tax Code of the Russian Federation.
According to paragraph 2 of Art. 249 of the Tax Code of the Russian Federation, sales proceeds are determined on the basis of all receipts related to payments for goods (works, services) sold or property rights expressed in cash and (or) in kind.
In accordance with paragraphs. 9 p. 1 art. 346.16 of the Code, expenses are recognized as the cost of services rendered by credit institutions after their actual payment.
At the same time, expenses can be taken into account when determining the tax base only by taxpayers who have chosen the object of taxation in the form of income reduced by the amount of expenses. If the taxpayer has chosen the object of taxation in the form of income, he is not entitled to reduce income by expenses incurred, except for the case provided for in paragraph 3 of Art. 346.21 of the Code.
Also, Article 251 of the Tax Code of the Russian Federation lists income that does not need to be taken into account when determining the tax base. There is no transfer fee listed.

How right?

Answer 1

So you didn't get them, you work under the agency scheme, so the first thing.

Answer 2

for the amount of the Upwork act, i.e. enter the commission of banks, Odesa commission - no

Answer 3

But I consulted with two accountants - and both say that a commission of $30 should be taken into account in the act, since this is actually also my income:

And why do you need this crap if the state still does not find out about this money lost for you.