Small business represented by individual entrepreneurship is an internal tax offshore, where at a rate of 4-5% one can legalize a substantial financial flow, as well as lawfully carry out non-cash cash transfers of capital. Regardless of the size of the limit allowed for the simplified system, the FLP has always been tempted to exceed it, and the controlling and budget-forming body has to over-fulfill the plan for collecting personal income tax and related penalties. Thus, the initiative to collect information on personal accounts of FLP - another round of the war for personal income tax from exceeding the limit.