The current account may be blocked at the request of the Federal Tax Service. There may be several reasons for the tax office to suspend transactions on a current account. In this article we will talk about possible reasons for blocking an account by the tax service, as well as how to find out about blocking an account on the tax service website.
The main reasons for the seizure of accounts by the tax inspectorate:
- Non-payment of tax.
- Reporting delay.
- Violations in electronic document flow with the Federal Tax Service.
Tax office decision to block an account
Having decided to block a company’s bank account, the tax office is obliged to notify the company itself about this by sending it a copy of the decision. A copy of the decision can be handed to a representative of the taxpayer company, or sent by registered mail with notification. Then the tax inspectorate sends the decision to suspend transactions on the accounts to the bank and the organization itself no later than the next day after its adoption. The decision is sent to the bank by email, and to the taxpayer by registered mail with notification. More information about the procedure for sending the tax authority’s decision to suspend operations on taxpayer accounts to the bank can be found in Order of the Federal Tax Service of Russia dated December 1, 2006 No. SAE-3-19/ [email protected] (see Appendix to the order of the Federal Tax Service of Russia dated December 1, 2006 No. SAE-3-19/ [email protected] ).
In practice, the taxpayer receives a tax letter when his current account is already blocked. Having received a tax decision, the bank is obliged to immediately execute it and notify the Federal Tax Service of the amount of funds in the taxpayer’s current account. Some banks inform their clients about the arrest of a current account and the suspension of transactions on it, but this is an exclusive initiative of each bank; there is no legal obligation to inform their clients about such blocking. If the bank account of a tax organization is blocked, such organization will not be able to open new accounts (see clause 12 of Article 76 of the Tax Code of the Russian Federation).
| Important! If the current account was blocked by the tax authorities due to debt to the budget, debit transactions on the account can be suspended only within the amount specified in the decision to suspend transactions on the taxpayer’s accounts (see clause 2 of Article 76 of the Tax Code of the Russian Federation). |
Consequences of blocking a tax account:
- The arrears have been repaid, but operations have not resumed. The time difference between making a payment and receiving funds to the budget can reach 3 days. You can speed up the unblocking process by submitting proof of tax payment to the Federal Tax Service. This may be a bank statement or an original payment order with a bank mark.
- If a bank account has been blocked by the tax authorities in one bank, another bank may refuse to open a new account. Until 2014, if an account in one bank was blocked, it was possible to open another account and work through it. Now banks are prohibited from opening new current accounts for individual entrepreneurs and organizations whose operations on existing accounts have been suspended.
Which accounts cannot have transactions suspended?
The Inspectorate does not have the right to suspend operations:
