Marquetpleis may retain his remuneration from the seller ' s proceeds when the goods are sold through the site. In this case, the seller ' s income is recognized as the total amount of the buyer ' s income for goods sold through the label.

The amount of remuneration retained by the taxpayer is the taxpayer ' s expense. It may take it into account in determining the OAS tax base with " income minus expenditure " .

There is no provision for " income " accounting for any costs, including the retention marker of the agent ' s remuneration.

Detailed explanations are provided in the letter of the Russian Federation dated 08.05.2024 No. SD-4-3/5416@.

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Entrepreneurs in the region are supported through the national project " Small and Medium Enterprise and support for the individual business initiative " initiated by the President of Russia.