Accounting aspects of affiliate programs?

Question

Electronic accounting

Many stores have affiliate programs, such as Ozone, Labyrinth and others.
If from the technical side everything is clear here, then from the accounting and legal side it is interesting for me to know how it is organized.
The partner brings customers to the store and receives money for it. When the partner has large amounts, everything is clear here, he can register as an individual entrepreneur or LLC and already act within the framework of an agreement with the store and pay taxes. But most partners will not reach this level, someone will receive 300 rubles a month, someone 300 rubles a year. It is clear that for the sake of such an amount no one will register IP. As a rule, stores offer to withdraw such amounts to any Webmoney, Yandex.Money, Qiwi or bank cards.
In this case, who should pay taxes? An individual or maybe the store somehow pays for an individual? Or is everyone just closing their eyes in this case? How should this happen legally and in reality?

Answer 1

Your money is what you pay.
You can turn a blind eye to this as you wish, but overall it's just tax evasion.
You submit your return once a year and pay taxes on it.