An important change was made in the form of Note 100/Fishermen's checks in the calculation of the guild tax, for the first time the details of the fishermen's checks collected in the calculation of withholding tax for natural persons were included. In recent years, information on banking transactions, especially deposits to business accounts and transactions recorded using card reader devices, have been of interest in examining the financial performance of business owners. However, some of the financial transactions are made using checks, and this issue may create an incomplete picture of the scope of the financial activity of some taxpayers./Tasanim.