You Artoil has explained everything correctly, if the taxpayer is an employee (or a professor, he is bald does not matter, though this seems mostly), the taxes it pays a tax agent company, hired him. If he has additional income, in addition to payment of wage labor, - he is obliged to declare them separately as an individual.
Unlike in this case, IP, that individual persons have to pay a tax of 13%.
If he does not sell the picture, and write them as a hobby, there is no income, no tax.
You all this seems wild, because you have not encountered this bezvylazno and live in the province. If you had to do at least some business movement in the U.S. or Germany, for example, the issues of tax on the income you would not have seemed so fantastic.
In the U.S., one for the painting in several scroll thousand dollars will not pay in cash, check or card, then went to the bank information, and the recipient of the income is in the basis of IRS-Internal Revenew Service. Sooner or later (they make regular checks, but slowly, according to the plan) comes the turn of the income recipient, and then, in case of non-payment of taxes on income, will not find it.
Our situation is different with regard to cash, but you sprashivate-how to the law, you explains, since I read the Tax Code itself you have no strength.
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