The issue of wages is perhaps the most pressing in freelancing. Most often, problems arise due to the legal impropriety of transactions, but no less often they appear at the negotiation stage.

On the one hand, copywriters, SMM managers, targetologists, directologists, designers are absolutely the same professions as a journalist or advertising platform sales manager. These are independent professions that are decently paid. An experienced freelancer always has an income that is not comparable to that of an office worker, and a freelancer sees returning to the office only in his worst nightmare.

On the other hand, clients do not take freelancers seriously and do not understand the value of their work. Customers often encounter scammers and incompetent specialists, and as a result, they waste their budget, if not on paid tools, then on the salaries of these would-be specialists. You often see a “freelancer-customer” couple that cannot start working because everyone is trying to defend their interests: the freelancer insists on prepayment, the previously deceived customer assures that he will pay for the work based on the result.

How to determine your salary or pay to the performer? I'll tell you my view on this problem.

Payment options for freelance work

Fixed fee

In my opinion, this is the simplest and most honest form payment for freelance work. There are average market prices for freelance services. If you have evidence in the form of cases of your expertise, ask for more. If the customer came to you based on recommendations, the advice is similar. You're just starting out, which means the prices are minimal.

How to determine the monthly payment for your services?

I like to break down all the work into individual tasks. VKontakte administrator, for example: writing 45 posts per month, communicating with participants, cleaning spam, holding 1 competition per month. All! Now we evaluate each job, add it up and get the monthly salary amount. With this approach, there is no risk of assigning additional work to the freelancer. Everything is extremely transparent.

What risks arise with fixed payment for freelance work?

A freelancer, in my opinion, has none. Especially if you pay in advance. If the customer is against prepayment, I advise you to ask for a weekly payment for the first month. The customer has more risks, but this is if he himself does not understand the control of performers. The customer’s main fear is to pay money and not get results. Here you just need to understand:

Has your business already brought results?

How soon do you expect results from a particular channel?

Are you hiring a competent specialist (how to hire one is the topic of a separate article)?

And, most importantly, come to terms with the fact that work should be paid according to its merits!

Everything you do is your own business risk.

For a percentage

An ideal option for the customer and very promising for the contractor. There are two common options for piecework payment for freelance work:

From the advertising budget. This option is more common when paying for the services of targetologists and directologists. Payment method is unclear to me. How does the amount of work depend on the amount of money? More ads and audiences to test? Maybe. But another option is also possible, when extensive settings are set and the budget is adjusted. Again, if the budget is small (10,000 - 15,000), then the specialist needs to do no less work. Don't know. I don’t see the logic in this type of payment...

From sales. A very interesting payment method. Optimal for the customer. With this method, the customer has no risks in principle, but freelancers do. Because the payment method is not very transparent. Before agreeing to work for a percentage of sales, consider the following points:

whether the funnel and sales process are built;

how sales are tracked;

what analytics systems are installed;

how web analytics systems are configured.

You can well increase your income level with this payment method, and you have more than enough motivation. But you need to be prepared for the fact that the first 2-4 months may be a little wage. Perhaps for this period of actual testing, it is worth discussing a minimum fixed payment. It can be defined similarly to the first point.

Fixed payment for results

This payment method is similar to a percentage of sales. Only it is expressed not in relative values, but in absolute ones. For example, 100 rubles from each appointment with the hairdresser.

Barter - non-standard form of payment for freelance work

In my opinion, this payment option is more suitable for new freelancers. Sometimes it is much more profitable for the customer to pay for the services with his own goods and services. For example, give a gym membership. The customer bears almost no costs and does not feel any risks; it is easier for him to overcome this barrier. At the same time, you spend 2,000 - 3,000 rubles every month. for a subscription, and now save this amount. Everyone is happy.

I would be glad if you share your experience of interacting with a customer or freelancer. Remember that you should always start working with a test period, usually 2-4 weeks. Testing is paid at a fixed rate, after which you understand further prospects for sales and wages.

Hello everybody! The most common form of payment to freelancers is a fixed rate. A more exotic option is hourly payment. A profitable and safe way to pay for labor on specialized resources, which has some disadvantages.

As a rule, customers are not happy with high stakes, since in this case freelancers are compared solely by the speed of completing the task. Speed, in most cases, degrades the quality of work, so a person with a limited budget has difficulty determining the real cost of freelancer services compared to the stated price.

For this reason, a fixed rate satisfies the expectations of both parties. The customer sets a price for the project or agrees to the proposed one, stipulating the terms, and the contractor gets the opportunity to earn more.

Before you choose for yourself best option mutual settlements with performers, pay attention to the following detail - the amount of work.

Project management, resource maintenance freelancer difficult to evaluate in terms of work volume. In addition, hourly payment for constant long-term cooperation is a great luxury. Here it makes sense to assign a piece-rate salary.

For large projects (creation, implementation) and small one-time orders, it is better to set a fixed price (but not always), having agreed with the freelancer on all aspects of the order. This will help avoid “delaying” the project for an indefinite period.

Fixed or hourly payment? What to choose?

Freelancers either work for a fixed salary or prefer to be paid for each hour of work done.

Hourly payment means that based on the results of the work, the contractor issues an invoice with the number of hours spent. Many people use this scheme because it is simple and understandable. This type of payment is suitable for short-term work and clearly defined tasks.

But it’s not uncommon for a customer to be against hourly payment, arguing that the freelancer will spend a lot of time on the project, or will sit around dragging their feet. And this is fraught with unpredictable costs and volumes.

Hourly payment

Recommended when short-term work with a clear task is offered. And vice versa, when there is no exact forecast for the delivery of work, due to the large and complex volume. The freelancer issues an invoice based on the time spent and associated costs for any materials. Most often, hourly wages are charged for performing work, for example, translating text, transcribing text, for or buttons.

Fixed payment

It is recommended when the task and scope of work are clearly formulated. For example, website design, corporate identity development, logo development. When concluding a contract, a fixed price is specified for the entire project. The customer pays only for the result of the work, not for the time spent. All expenses for Additional materials is taken over by the performer.

Before starting work, a freelancer needs to assess the scale of the work. The more specific the customer’s requirements, the easier it will be to calculate the cost of the entire project.

Payment for different types of work:

Prepayment. Large projects that take up a freelancer’s full time. Work with professional freelancers with a high-quality portfolio. Urgent projects, and work that requires some expenses for materials and other investments.

Staged payment. Long-term projects. , logo, corporate identity, etc. Website creation and development.

Post - payment. Translations, transcription of recordings, journalism, writing posts, etc.

Careful study and understanding of technical specifications (as well as the opportunity to find out the nuances directly) are interconnected things. A common mistake new freelancers make is not paying attention to things that raise serious questions. You shouldn’t bet on “I’ll figure it out as I go along.”

Take the time to thoroughly familiarize yourself with the technical specifications in order to find out what skills are needed to implement the project. If some parts of the project require more expertise, mediate the work by delegating the work to competent people. As a last resort, do not take the task to work.

Sometimes work on a project involves (unforeseen) additional labor costs that were not included in the pricing. To insure yourself against such situations, outline all the obligations of both parties. And remember, customers are usually in no hurry to make contact when it comes to edits to a project that has already been launched.

How to make payment?

The ideal option for the customer would, of course, be payment after all the work has been completed. But this option will not suit a freelancer. Optimal scheme will - pay for the work in installments. Payment installments can be negotiated before the freelancer starts work.

It is impossible to foresee everything. The customer always tries to get quality work for less money, and the contractor always tries to raise the rate.

Obstacles such as endless edits and different interpretations of the same tasks and responsibilities can lead to mutual disappointment. The choice of both the client and the freelancer must be appropriate so that cooperation leaves only positive impressions.

What are the features of hiring and working with a freelancer? What should an accountant take into account when taxing freelance income?

Who is a freelancer? A free artist who works whenever he wants? There are some, but there are only a few of them. The vast majority are the same employees, but with some differences. Let's consider these features and pay special attention to issues that an accountant should take into account when taxing the income of freelancers.

Freelancer is a person who performs work without concluding a long-term contract with an employer, hired only to perform a certain list of work (freelance worker).

At the same time, the concept of “freelancer” is used by some authors both in relation to homeworkers and individuals working under a civil law contract. The latter include contract agreements, services agreements, and author's order agreements.

However, home work and work under a civil contract have significant differences.

Thus, a home worker formalizes an employment relationship with the employer to perform work at home. Whereas the employer does not enter into an employment relationship with an individual hired under a civil contract.

Thus, the approach to calculating and paying taxes and insurance contributions from the wages of such persons also has its own peculiarities.

Let's consider the features of relations with a home worker and an individual working under a civil contract.

Homeworker and his family

So, in accordance with Art. 310 of the Labor Code of the Russian Federation, homeworkers are considered to be persons who have entered into an employment contract to perform work at home using materials and using tools and mechanisms provided by the employer or purchased by the homeworker at his own expense.

A homeworker can perform work stipulated by an employment contract with the participation of members of his family. In this case, labor relations do not arise between members of the homeworker’s family and the employer.

If a homeworker uses his own tools and machinery, he is paid compensation for their wear and tear. Payment of such compensation, as well as reimbursement of other expenses associated with performing work at home, is made by the employer in the manner specified in the employment contract.

Homeworkers are subject to labor legislation and other acts containing labor law norms, with the features established in the Labor Code of the Russian Federation.

Such features are also established by the regulations on the working conditions of homeworkers, approved by the Decree of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated September 29, 1981 No. 275/17–99, valid to the extent that does not contradict the Labor Code of the Russian Federation.

From a tax point of view, hiring a homeworker is no different from hiring a regular employee.

...a homeworker can perform work stipulated by an employment contract, with the participation of members of his family...

The situation is similar with regard to insurance premiums - for urgent payments employment contract with a homeworker are charged insurance premiums, which follows from Part 1 of Art. 7 Federal Law dated July 24, 2009 No. 212-FZ “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund compulsory health insurance and territorial funds mandatory health insurance"(hereinafter referred to as Law No. 212-FZ).

In addition, these payments are subject to contributions for compulsory insurance from industrial accidents and occupational diseases. This is established in Art. 5, 20.1, 20.2 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ). And when transferring these funds to the homeworker, personal income tax must be withheld from them. This is indicated in paragraph 1 of Art. 210, art. 226 Tax Code of the Russian Federation.

Freelancer compensation

If home-based workers use their own property (computers, telephones, printers and other office equipment) to perform their functional duties, the employer is obliged to pay them compensation for wear and tear, as well as reimburse other expenses associated with performing work at home.

For profit tax purposes, the amount of compensation paid to a homeworker for the use of his own equipment is taken into account by the employer as part of other expenses on the basis of Art. 264 Tax Code of the Russian Federation. But provided that they meet the criteria in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, according to which expenses associated with generating income must be economically justified and documented. Moreover, these amounts are taken into account as part of other expenses only in the amounts established by the fixed-term employment contract.

Thus, if an employer pays a homeworker compensation in a larger amount than is provided for in a fixed-term employment contract, then he will be able to include in expenses only the amount specified in the contract.

Since these payments are compensatory, they are not subject to personal income tax, insurance premiums and contributions for compulsory insurance against industrial accidents and occupational diseases, but only within the limits established by the fixed-term employment contract. This is indicated in paragraph 3 of Art. 217 Tax Code of the Russian Federation, paragraphs. “and” clause 2, part 1, art. 9 of Law No. 212-FZ, paragraphs. 2 p. 1 art. 20.2 of Law No. 125-FZ.

Thus, the remuneration of a homeworker does not have any special features. Perhaps the main advantage of such a relationship is the absence of the need to rent a room and equip it with appropriate furniture and office equipment.

Civil contract

The relationship between a customer - a legal entity and an individual under a contract, paid service or author's order, on the contrary, has a number of features.

Employers often use such relationships to optimize their costs in terms of deductions of insurance premiums to extra-budgetary funds. That is why regulatory authorities pay close attention to these agreements.

...hiring a homeworker from a tax point of view is no different from hiring a regular employee...

When concluding such an agreement, in order to avoid the risks of its reclassification into an employment relationship, it should be taken into account that:

• As a rule, controllers pay attention to the frequency with which such agreements are concluded. If it is compiled from time to time, then this may be the reason for requalification;
• a clear start and end date for work (services) must be indicated;
• the subject of the contract is of great importance, namely: if the contract is concluded not for the performance of a specific service (for example, to draw up financial statements, write a report, prepare a report, etc.), but for the performance of functions (keep accounting records, perform the duties of a press secretary , prepare analytical reports, etc.), then this is fraught with requalification.

Income and deductions

When making payments under a civil contract, the customer legal entity is a tax agent who is obliged to withhold personal income tax. However, there are exceptions to this rule.

Thus, personal income tax is not withheld from the remuneration amount if a civil contract is concluded with an individual entrepreneur (IP). This category of persons pays personal income tax on their own (clause 1, clause 1 and clause 2, article 227 of the Tax Code of the Russian Federation). The customer should ask the performer (contractor) to provide a certificate of tax registration as an individual entrepreneur.

Then you should pay attention to whether the type of services (work) provided under the contract is included in the activities of such a person registered as an individual entrepreneur.

If the nature of the work differs from the type of activity of the individual entrepreneur, there is a risk of disputes with the tax authorities regarding failure to perform the functions of a tax agent.

Also, personal income tax is not withheld from the remuneration amount if a civil contract is concluded with a contractor who performed work (provided services) outside Russia and is not a tax resident of the Russian Federation.

Payments to these persons are not income subject to personal income tax (clause 9, clause 3, article 208 and clause 2, article 209 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 11, 2009 No. 03–04–06–01/206).

An individual who is a tax resident of the Russian Federation performing work (providing services) within the framework of a civil contract may be granted a tax deduction.

Deduction may be provided legal entity- the customer, who is a tax agent, based on an application from an individual.

Regarding professional tax deductions, please note that:

• if a legal entity-customer compensates an individual contractor for expenses under a civil contract, a professional deduction for such expenses is not provided (letter of the Ministry of Finance of Russia dated April 21, 2008 No. 03-04-06-01/96);
• Only individuals performing work or providing services can reduce their income by professional deductions (clause 2 of Article 221 of the Tax Code of the Russian Federation).

Other types of civil contracts are independent. There are no special rules (in Chapter 23 of the Tax Code) that would classify them as contracts for the provision of services for the purposes of personal income tax payment. Therefore, professional deductions cannot be applied to them (letter of the Ministry of Finance of Russia dated December 29, 2006 No. 03-05-01-05/290).

For example, a deduction cannot be provided in respect of income of individuals received from renting out premises.

Individuals who receive remuneration for the creation, performance or other use of works of science, literature and art may also have their income reduced by professional tax deductions(Clause 3 of Article 221 of the Tax Code of the Russian Federation).

The deduction is provided in the amount of actually incurred and documented expenses associated with the creation of such works, inventions and industrial designs (clause 3 of Article 221 of the Tax Code of the Russian Federation).

However, if expenses are not documented, they are accepted for deduction according to the standard costs (clause 3 of Article 221 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated December 2, 2009 No. 03–04–05–01/847). These standards are provided for in paragraph 3 of Art. 221 Tax Code of the Russian Federation.

Freelancer insurance premiums

Insurance premiums for compulsory medical and pension insurance are charged for payments under civil law contracts (Article 7 of Law No. 212-FZ). At the same time, insurance contributions to the Social Insurance Fund of the Russian Federation in case of temporary disability and in connection with maternity are not accrued on these payments (clause 2, part 3, article 9 of Law No. 212-FZ).

Insurance premiums must be levied on payments only under civil contracts, the subject of which is the performance of work (provision of services), as well as under author’s order contracts (Part 1, Article 7 of Law No. 212-FZ).

Contributions are not accrued for remuneration paid under civil contracts:

• individual entrepreneurs (Part 1, Article 7 of Law No. 212-FZ);
• foreign citizens working under civil contracts abroad (Part 4, Article 7 of Law No. 212-FZ);
• foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation (clause 15, part 1, article 9 of Law No. 212-FZ).

In addition, the amount of reimbursement of expenses incurred by the contractor in connection with the performance of work (provision of services) is not subject to contributions (clause “g”, paragraph 2, part 1, article 9 of Law No. 212-FZ).

Individuals performing work under a civil contract are subject to compulsory social insurance against industrial accidents and occupational diseases. But only if the policyholder is obliged to pay premiums to the insurer (Clause 1, Article 5 of the Federal Law of July 24, 1998 No. 125-FZ). It is up to the parties to the agreement to decide whether or not to pay these fees.

In Part 7 of Art. 8 of Law No. 212-FZ establishes that the base for calculating insurance premiums from remunerations under copyright contracts is reduced by the amount of documented expenses for the creation of works of science, literature and art.

...in case homeworkers need to perform functional responsibilities use their own property (computers, telephones, printers, etc.), the employer is obliged to pay them compensation for its wear and tear...

If expenses are not supported by documents, they are accepted for deduction in the amounts established in Part 7 of Art. 8 of Law No. 212-FZ.

It is worth noting that a freelancer working under a civil contract is exposed to a number of risks.

So, in accordance with Art. 2 Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), civil legislation regulates relations between persons engaged in entrepreneurial activities, or with their participation, based on the fact that entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance works or provision of services by persons registered in this capacity in the manner prescribed by law.

Thus, in case individual systematically provides services, performs work, such activity will be recognized as entrepreneurial, and therefore, in accordance with Art. 23 of the Civil Code of the Russian Federation, such an individual must be registered in in the prescribed manner as an individual entrepreneur.

Otherwise, an individual may “run into” fines as a result of conducting activities without registering with the tax authority in the amount of 10% of the income received during the specified time as a result of such activities, but not less than 40 thousand rubles (Article 116 Tax Code of the Russian Federation). But that's not all.

A freelancer for carrying out such a business (especially without an appropriate license, if required by law) may face both administrative and criminal penalties (Article 14.1 of the Code of Administrative Offenses of the Russian Federation, Article 117 of the Criminal Code of the Russian Federation).

To summarize, we note that when hiring a freelancer or working as a freelancer, it is necessary to take into account the nuances of the relationship between the employer and the individual, a number of which are given in this article, but nevertheless are not limited to the above.

Elena Pogodina, expert of the magazine "Consultant"

With the help of lawyers, The Village understands what freelancers should do to avoid claims from tax authorities.

Select tax form

Freelancing can be recognized as a business activity if an individual regularly receives income from it and does not provide one-time services. For illegal business activities, a fine of 500 to 2 thousand rubles is provided, subject to an income of up to 1.5 million rubles per year. In this case, a freelancer can work under an employment contract, under a civil law contract, as an individual or as an individual entrepreneur. The procedure for paying taxes also depends on the choice of legal form.

David Kapianidze, head of tax practice at BMS Law Firm: According to the employment contract, all the tax burden falls on the employer, the freelancer does not have to calculate and pay taxes. However, such a relationship scheme is not beneficial to the parties, since, in addition to 13% personal income tax, the employer must pay 30% of contributions to insurance funds over and above the employee's remuneration. The situation is similar with a civil contract.

The most beneficial for both parties is an agreement with individual entrepreneur. In this case, the customer does not have to pay taxes: the freelancer himself must pay them and insurance premiums, but they will be less than under an agreement with an individual. An individual entrepreneur can pay either 6% of the income received, or 15% of the amount of income minus expenses. Since changing the tax system is quite complicated, it must be decided in advance. Paying 6% is beneficial for those whose expenses are minimal. However, if they constitute a significant part of the cost of work (travel costs, software products, etc.), then the “income minus expenses” taxation system is beneficial.

It should be noted that now many freelancers work as bare-bones work, but this option is dangerous because they do not have any guarantee of payment for the work. In addition, there is a risk (albeit small) that such payments will become known to the regulatory authorities, who will make additional assessments of all unpaid taxes.

Diana Maklozyan, head of the legal department of Heads Consulting: Registering as an individual entrepreneur is not very difficult: the state registration fee is 800 rubles, and the only documents required are an application and a copy of the passport, if the application is submitted personally by a citizen. An additional advantage is the fact that customers trust individual entrepreneurs more, and such contractual relationships may fall under the law “On the Protection of Consumer Rights.”

The main disadvantage of an individual entrepreneur is the need to pay, in addition to taxes, fixed insurance premiums, regardless of income, and also regularly submit financial statements(even if it is “zero”), therefore, keep records. It may also be necessary to register cash register equipment if the activity falls under the requirements of the law “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

To make an agreement

Before starting work with the customer, it is worth drawing up an agreement in which it is necessary to indicate the list of works, terms, amount and terms of payment. It will help you assert your rights and avoid misunderstandings.

Diana Maklozyan: It is best to formalize the relationship with the customer with an agreement, especially for situations where the parties have provided for postpayment: the agreement can confirm the fact of the relationship that has arisen between the parties. However, signing it is not always possible, since freelancers often work remotely. Therefore, the law provides for the possibility of concluding an agreement through the exchange of messages.

It is important to note that in any case, it is necessary to indicate in writing (whether in a contract or in correspondence) the specific types of work performed, their cost, payment procedure, terms and additional requirements that the parties consider essential. Then, if any claims arise, you will have official confirmation of the existence of a contractual relationship and the opportunity to assert your rights.

Submit a declaration

An individual is required to file a tax return if income was received from which it was not withheld income tax. So, for example, if you sold an apartment, receive income from renting out an apartment or a fee from freelancing, you are required to submit a 3-NDFL declaration to the inspectorate and pay tax.

Diana Maklozyan: You can submit a declaration by appearing in person at the tax authority, sending it by mail, or using the government services website. To submit a declaration through the website, you must be authorized on the state portal (having previously received a unique password from the tax authority). After this, the taxpayer will have access to all available services. To submit a declaration through government services, you need to: select the “Taxes and Fees” section, go to the “Filing a Declaration” subsection, attach a file, enter the Federal Tax Service branch code, send reports and notify the fiscal authority. You can check the status of your application through your personal account.

Documents can also be sent by mail in a valuable letter with a list of the contents. To do this, you need to collect all the documents, put them in an envelope (no need to seal the envelope!) and make two copies of the postal inventory. In it you must list all the documents you are sending. One of the copies of the inventory will be signed by a postal worker and will remain with you as confirmation of sending the documents.

For individual entrepreneurs, the declaration conditions are similar, the only difference is that tax office has the right to suspend transactions on the individual entrepreneur’s accounts until the declaration is submitted, as well as to request an account statement from the bank and additionally charge taxes, penalties and fines if it has been revealed that the individual has received income that the individual entrepreneur did not report.

What will happen to those who haven't paid?

Failure to pay taxes and file a tax return will result in a fine. True, tax officials can only find out that a person was freelancing from vigilant citizens, since banks are not obliged to provide them with all the information about the movement of money in the accounts of individuals.

Diana Maklozyan: If you do not come to the tax authority, it will come to you, but for additional taxes, penalties and fines. If you received income in 2015, then tax returns must be submitted by April 30 of this year. According to Article 119 of the Tax Code of the Russian Federation, for each month of delay starting from May 1, you face a fine of 5% of the tax amount, but not more than 30% of the total amount. If you have not filed a declaration and also have not paid the tax by July 15, then you face a fine of 20% of the tax amount under Article 122 of the Tax Code of the Russian Federation. Same article tax code provides for a penalty of 40% of the tax amount (instead of 20%) if the failure to pay was intentional. However, in practice, it will be quite difficult to prove the intentionality of non-payment to the tax authority.

If you filed a 3-NDFL declaration on time, but did not manage to pay the tax calculated on this declaration before July 15, then neither Article 119 nor Article 122 can be applied to you. The only thing that threatens you is a penalty in the amount of 1/300 of the rate refinancing of the Central Bank for each overdue day of tax payment.

How can the tax authority find out about non-payment when banks do not transmit information about the movement to the tax authorities? Money on a person's account? Banks have an obligation to provide such information to tax authorities upon their request in relation to organizations and entrepreneurs. But tax authorities There is such an “unofficial” source of information as statements and complaints from well-wishers, as well as information received through hotlines.

In practice, usually already at the end of May, based on information received from various sources about persons who received income, the tax inspectorate creates checklists of potential declarants (the main part of which are sellers of personal property) and lists of those who did not report on time - violators of the law . The tax authorities will send them a notice of violation of tax laws due to failure to submit an income declaration and non-payment of personal income tax.