Does he have to control or pay like that?

Ly
2

A well-known of me (15 years old) has done free Fortnite Designs on Instagram and now wants to be paid for his work. He has made realistic prices and now wants to design this for money. Is he allowed to do that or does he have to do something like steer or something?

Ki

First, he needs the permission of his parents, because he has to register a trade.

Ve

Tax liability is independent of the age of the taxable person.