The decision to block the current account. Account blocking: causes, consequences and a guide to action

Account blocking - it is not difficult to check on the IFTS website whether the taxpayer has it or not. Let's look at how to do this and what are the consequences of free access to this information.

Either a certain amount or the entire balance available on the account can be blocked on the account, regardless of its size and its change during the blocking period. That is, in the first case, the use of the account is possible, but it must always have an amount equal to or greater than the blocked one. It is only possible to use the funds forming the blocked amount for repayment tax payments or those whose order of transfer turns out to be higher than that of taxes (clause 1, article 76 of the Tax Code of the Russian Federation).

A limit on a certain amount is adopted by the tax authority in order to recover unpaid tax payments (taxes, contributions, penalties, fines), the specific amount of which is easy to determine. In this situation, the decision to block must be preceded by a decision to collect the relevant payment(s). The ruble amount will appear in it, by the amount of which, when a foreign currency account or an account in precious metals is frozen, the blocked amount of currency (at its exchange rate) or precious metals (at the book price) will be recalculated, respectively. Both the exchange rate and discount price precious metals are determined by their value, corresponding to the day the ban on the use of funds begins (clause 2, article 76 of the Tax Code of the Russian Federation).

Blocking the accounts of an investment partnership with insufficient funds in the general account may lead to a restriction on the possibility of using the account with the managing partner, and if this is not enough, then liability will be proportionally imposed on ordinary partners (clause 2.1 of article 76 of the Tax Code of the Russian Federation). In a consolidated group of taxpayers, similar measures are applied first to the responsible participant, and then to others (clause 13, article 76, clause 11, article 46 of the Tax Code of the Russian Federation), and the sequence of this attraction is determined by the tax authority.

When the blocking is carried out due to violations that are not evaluated in monetary terms (failure to submit reports, failure to provide electronic communication with the IFTS, or violation of the procedure for confirming the fact of receiving information from the tax authority), the account cannot be used for any debit transactions. For a consolidated group of taxpayers that has not submitted a profit declaration, liability in the form of account blocking may arise simultaneously for all participants (clause 13, article 76 of the Tax Code of the Russian Federation).

Read about the situations in which freezing an account will be illegal.

How information about the freezing of the account is brought to the taxpayer

The Tax Code of the Russian Federation (clause 4, article 76) requires the tax authority to inform the taxpayer about the freezing of the account no later than the first business day following the day such a decision is made. This is done by sending him a copy of the document reflecting the decision to block, in a way that allows confirming the fact and date of receipt.

At the same time, the deadlines for sending a decision to suspend operations on an account to a bank in the Tax Code of the Russian Federation are not indicated. Regulated only (Article 76):

• the method of sending this document is electronic (clause 4);
• the moment of the blocking itself - it coincides with the moment the bank receives the decision of the tax authority (clause 7).

Obviously, the tax authority is not interested in delaying the sending of the blocking decision for execution, and it is sent to the bank immediately after it is made. At the same time, an additional day is allotted for notification of the application of this procedure to the taxpayer. Therefore, most often he learns about the freezing of the account from the bank that received the information earlier.

At the same time, there is a way that makes it possible to independently check for the blocking of the account by the tax office and find out about it at least simultaneously with the bank.

What else is fraught with blocking, and how to find out about it online

What is this method? The fact is that you can check the account blocking on the website of the tax service, which has created a special service for promptly tracking the status of document flow between tax authorities and credit institutions.

This service allows you to see on the tax website not only information about blocking an account. It also reflects information about other documents sent to and from the bank. Therefore, the option to check account blocking on the IFTS website is one of several. However, it plays an important role in credit institution check online for blocking of the settlement account by the tax office with your potential client in other banks. And it was precisely in order to provide this information necessary to fulfill the requirement of the Tax Code of the Russian Federation (clause 12, article 76), which prohibits the opening of a new account for a client with blocked accounts, an option was created that makes it possible to quickly and free of charge obtain data on the presence (absence) of a solution about blocking from the source.

Information about the suspension of operations on the account is sent to the website immediately after the IFTS makes a decision to block. Access to them is free. Therefore, any person can check the account blocking information on the website of the tax service: both the taxpayer himself, who is aware of his misconduct and awaits appropriate sanctions, and his counterparty, who intends to transfer funds to the account specified in the agreement.

The data of this service may also be of interest to potential clients considering a draft contract proposed for conclusion, since the blocking of an account by a future counterparty most often indicates that he has problems with funds.

The procedure for checking the blocking of accounts on the IFTS website

What is the procedure for checking the blocking of an account on the website of the tax service? It is extremely simple and fits in just a few steps:

1. Of the proposed types of requests, a request for suspension decisions should be noted.
2. Indicate in the field provided for this the TIN of the person for whom information is needed.
3. In the field reserved for reflecting the BIC, enter the BIC of a bank.
4. Enter in another field a digital cipher that serves as protection against spam.

After a short processing, the service will issue a response to the request, which will either indicate the absence of valid decisions to suspend operations on accounts, or a table will appear containing data on the numbers and dates of the decisions made to block, the code of the tax authority that made the decision, the BIC of the bank, in which it was sent, and information about the date and time of posting information about the blocking on the service. The generated data can be printed.

Results

The blocking of a settlement account is one of the measures of influence on tax payers that allow violations of the requirements of the Tax Code of the Russian Federation. The main reason for its application is non-payment of taxes. However, there are other reasons why an account may be frozen. Due to non-payment of taxes, accounts are blocked for the amount of existing debt. At the same time, the possibility of using the account remains, but is subject to the presence of a minimum balance on it. In other situations, the account is frozen completely.

The presence of blocking on at least one of the taxpayer's accounts entails a ban on opening new ones. In order to promptly provide banks with such information, the Federal Tax Service has created a special service that allows you to find out about blocking an account on the website of the tax service. Access to the service is free and free, which allows any interested person to use it. The very procedure for checking an account for blocking in the tax office assumes knowledge of the TIN of the person being checked and is not technically difficult.

Ensuring the fulfillment of obligations imposed on taxpayers is referred to in Articles 11 of Chapter TC. In case of improper fulfillment or non-fulfillment of obligations, the control body has the right to hold the perpetrator liable. In addition, legislation establishes coercive mechanisms that tax authorities can use.

Enforcement of obligations

It is mentioned in Article 72 of the Code. In paragraph 1 of the norm, it is established that the fulfillment of obligations for the deduction of fees and taxes to the budget can be ensured by:

• pledge of property;
• surety;
• penalties;
• seizure of the payer's property;
• suspension of cash transactions in the bank.

The latter method is widely used in practice. This is related to the fact that blocking of the settlement account by the tax service- the most inconvenient measure for business entities.

Relevance of the problem

Tax account blocking the service significantly complicates the conduct of business, since the person is unable to timely settle accounts with suppliers and make other important payments for him. Accordingly, for the IFTS, this is one of the most effective security measures.

Blocking of settlement inspection may come as a complete surprise to the payer. The situation becomes especially depressing when a business entity urgently needs money to complete an important and profitable transaction.

General blocking procedure

It is provided for in Article 76 of the Tax Code.

The basis for tax account blocking the service is the decision of its head (or his deputy). This act is sent to the banks servicing the payer's accounts. A copy of the decision is transferred to the economic entity against signature or in another way confirming receipt. The act can be drawn up both on paper and in electronic form.

After receiving the decision, the bank must immediately comply with the instructions and suspend all operations on the client's accounts. The corresponding requirement is fixed by paragraph 7 of the above article.

The bank's responsibilities also include reporting to the IFTS about the balance of funds on the payer's account.

A financial institution has the right to “unfreeze” accounts only after receiving an appropriate order from the Federal Tax Service Inspectorate.

Important point

If a business entity has several accounts open and they have enough funds to pay off debts, penalties, fines, arrears specified in the blocking decision, he has the right to send an application to the tax service to cancel the decision to suspend operations. In it, the person indicates the details of the corresponding account. The application is accompanied by extracts confirming the availability of funds.

After accepting the package of documents, the Federal Tax Service Inspectorate within two days must decide on the removal account blocking. tax the service checks the received information by sending a request to the bank. After confirming the information, the account is "defrosted" within two days.

Tax account blocking: reasons

In the legislation, the suspension of cash transactions is allowed if the business entity:

1. Didn't file a declaration.
2. Didn't pay tax.

In addition, it is carried out in order to ensure the implementation of decisions taken as a result of the audit.

Violation of the rules for filing a declaration

Legislation establishes certain deadlines in which the payer must submit a report to the IFTS. If the declaration is not submitted within 10 (working) days after the expiration of the prescribed period, the control body has the right to block the account.

"Defrosting" of the settlement account is carried out no later than the next day after the report is submitted by the payer.

controversial points

In practice, there are cases when account transactions are suspended, and the payer has no obligation to submit a declaration.

The courts in such situations adhere to the following approach. In accordance with Article 23 of the Tax Code, the payer is obliged to submit a declaration on taxes that he must deduct. The report is submitted to the IFTS at the address of registration.

This obligation corresponds to Article 80 of the Code. It says that a declaration is drawn up for each deduction established for the payer.

If an economic entity has no obligation to pay tax, then there are no grounds for tax account blocking no service.

It follows from this that individual shortcomings in the declaration (for example, errors in filling out title page, incorrect indication of the period) do not act as a basis for suspending cash transactions or applying a fine to a person under Art. 119.

Non-payment of tax

As established in the first paragraph of the Tax Code, in case of non-payment or incomplete deduction of the amount within the period established by law, this obligation is enforced. In such cases, the IFTS levies a penalty on the funds held in the bank accounts of the payer.

To apply this measure, the IFTS makes an appropriate decision and sends it to financial institution debt collection order.

At the same time, in accordance with paragraph 7 of Article 46, the control body may suspend cash transactions until the entire debt is collected.

IFTS violations

It should be noted that the process of indisputable debt collection is a multi-stage and rather complicated procedure. Often tax authorities allow procedural violations in the course of it. They, in turn, can act as grounds for canceling the recovery order and, consequently, the decision on account blocking.

The tax service most often violates the terms and procedure for presenting a claim, chooses the wrong way to send it.

As practice shows, the courts in such cases make decisions in favor of the payers.

Sending a claim is the initial stage of the enforcement procedure. Failure by the IFTS to comply with the procedure established by law significantly violates the right of economic entities to protect interests and freedoms, enshrined in the Constitution.

Lawyers recommend paying special attention to the type of correspondence sent to the payer. As evidenced by arbitrage practice, the receipt by an economic entity of a simple, rather than registered, letter with a notice is considered by the authorities as a gross violation of the procedure for the indisputable collection of debts by force. Accordingly, it acts as an unconditional basis for the cancellation of decisions taken by the IFTS.

Blocking as an interim measure

As established in paragraph 7 of paragraph 101 of Article TC, having considered the materials of the audit, the head of the IFTS (his deputy) makes a decision to hold the business entity liable for the committed offense or to refuse to apply a sanction to the person.

After the issuance of a decision, an authorized person of the control body may apply interim measures to the perpetrator. The legislation allows this only if there are sufficient grounds to believe that if they are not subsequently adopted, the execution of the decision or the collection of a fine, penalty, arrears, debt from the payer will become impossible or very difficult.

Sufficient grounds mean:

• The presence of debt on the l / s of the payer.
• Repeated evasion of the obligation to pay taxes.
• Reducing the assets of the enterprise.
• A set of circumstances indicating that an economic entity has received unreasonable benefits.

To implement an interim measure, the head of the IFTS (his deputy) makes an appropriate decision. It comes into effect from the date of signing. The decision remains in force until the day of execution of the decision to bring the guilty subject to liability or to refuse it, or until the date of its cancellation by a higher control body or court.

Nuance

Account blocking as an interim measure may be applied after imposing a ban on the transfer of pledge or alienation of property. At the same time, its total cost, according to accounting data, must be less than the total amount of fines, arrears and penalties payable in accordance with the decision of the Federal Tax Service Inspectorate.

In addition, the suspension of an account is not allowed if the business entity has not submitted financial statements, has not provided an advance calculation, or has not received the documents requested for verification.

Is it possible to check the blocking of a current account on the tax website?

Can. Since 2014, a special service has been operating, open to all interested parties.

In order for the service, you must go to the official portal of the IFTS. The service to be used has the following name: "Banks on the status of processing electronic documents"("BANKINFORM", for short). Despite this name, check tax account blocking Anyone can serve.

After selecting the specified service, put a dot next to the line "Request for valid suspension decisions". Next, you need to enter the payer's TIN and BIC banking organization serving r / s. If this information is unknown, then check the blocking of the account on the website of the tax service will fail.

Then you need to enter the numbers from the picture. Correctly entered numbers indicate that verification of account blocking on the tax website services are performed not by a robot, but by a person. After that, you need to click on the "Submit Request" button.

The answer will be generated fairly quickly. If a blocking decision was made, the system will show the date it was issued, as well as the code of the control authority that issued it.

When checking the blocking of an account on the website of the tax service, it is necessary to carefully study the content of the answer. It often contains errors and inaccuracies. The presence of data that does not correspond to reality is the basis for challenging the decision.

Check account blocking on the tax website services can, as business entities (representatives of legal entities or individual entrepreneurs), and employees of banking organizations.

Quite often this service is used by potential partners of enterprises. If website tax blocking account is confirmed, then the counterparties may reconsider the decision to cooperate. This information is especially important when concluding large transactions.

It is advisable for the business entity itself to periodically use the service. It is extremely important to check the blocking of the current account by the tax office before signing a contract for the supply of a large volume of goods. If transactions are suspended, the subject will not be able to pay for it. This, in turn, will lead to debt.

Debit

It should be noted that blocking an account does not mean the suspension of all debit transactions. The corresponding provision is fixed by par. 3 of the first paragraph of Article 76 of the Tax Code. In addition, the subject can transfer funds to a blocked account. In this regard, there are no restrictions in the legislation.

In Art. 855 of the Civil Code fixed the order of debiting funds. If there is an amount on the account sufficient to pay off all debts, settlements are carried out as payment receipts are received. This sequence is called calendar.

The suspension of operations does not apply to payments, the deduction of which must be made before the fulfillment of obligations to pay taxes.

Who else can "freeze" the account?

In addition to the tax inspectorate, the Customs Service has the right to suspend operations on the account. This measure is applied when collecting debts on the deduction of customs duties and penalties. The rules for blocking accounts are enshrined in FCS Order No. 2184.

The authority to suspend transactions on the account is also vested in Federal Service

It is worth saying that in case of late payment of insurance premiums or failure to provide deadlines settlements on them, the accounts will not be blocked. The legislation does not provide for appropriate powers for off-budget funds.

Exceptions to the rules

Not every decision to block can be enforced. Orders are not subject to compliance if:

1. The resolution was adopted by an unauthorized structure.
2. The decision was made in respect of the account, which, according to the definition enshrined in Article 11 of the Tax Code, under this concept does not fall.

With the first case, everything is, in general, clear. If the decision was made by an unauthorized body, then there are no grounds for blocking. The second case should be dealt with in more detail.

As indicated in Article 11 of the Tax Code, an account is a current (settlement) account opened in accordance with an agreement banking services. The owner's funds are transferred to it and spent from it.

• settlement;
• current (including currency);
• correspondent;
• ruble type "K" (convertible) and "H" (non-convertible), opened by non-residents;
• corporate card accounts.

The blocking does not apply to accounts opened in accordance with other agreements and transactions: deposit, accredited, loan, transit (including special) currency.

Unlawful, according to paragraph one 126 of Article 127 of the Federal Law, is the suspension of operations on the account of a bankrupt taxpayer.

If the decision to block was not issued by statutory form, it also cannot be executed by the bank. The corresponding conclusion follows from the content of paragraph 4 of paragraph 76 of Article tax code.

Account blocking - this is how "in the world" it is customary to call the suspension of operations on a taxpayer's account. This is a method widely practiced by tax authorities to ensure the fulfillment of obligations, which applies to companies and individual entrepreneurs.

The blocking of a bank account is a very unpleasant event, since all the activities of an organization whose accounts have been “frozen” become practically paralyzed: it is impossible to carry out any debit transactions, that is, to settle accounts with partners, and all this can cause considerable losses.

Blocking an account means that entity or the entrepreneur will not be able to conduct debit transactions on it: it is impossible to transfer money from the account to the counterparty or withdraw funds from the checkbook. Moreover, if tax office issued a decision to suspend operations on accounts, the bank is not entitled to open this company not only new accounts, but also deposits or deposits. And not only the bank where the client is served, but also any other.

“LLC account blocked - what to do?” - as our practice shows, almost every company faced such a question in their work. The reasons for blocking an account and the method for canceling the suspension of operations on taxpayer accounts will be discussed in this article.

Reasons for account blocking

The grounds for blocking an account by the tax office are listed in Article 76 of the Tax Code of the Russian Federation.

• Blocking for non-payment of taxes

If the company has not fulfilled the requirement of the inspection to pay taxes, penalties, fines within 8 working days after receiving it, a decision is made to suspend operations. And not before the decision on recovery is made. At the same time, debit transactions are suspended only within the amount specified in the decision to suspend operations on accounts.

Funds on accounts that exceed the amount of debt, the company has the right to use at its discretion.

• Blocking for failure to file tax returns

Decision to suspend operations due to late filing tax return can be accepted not earlier than 10 working days after the expiration of the deadline for reporting. This right is retained by the inspectorate for three years.

At the same time, there are no restrictions on the amount of blocking, i.e. IFTS has the right to block all money in the accounts, and the company will not be able to carry out debit transactions both with the money that is in the account and with the funds that will be credited to it in the future.

• Blocking for non-compliance with the rules of electronic document management

If organizations and individual entrepreneurs who must submit reports to in electronic format(for example, organizations that are VAT payers are required to submit a declaration for this tax in electronic form), within 10 working days from the date this obligation appeared, they did not provide electronic document management with the IFTS, then the tax authority has the right to block the current account.

• Blocking for not confirming the receipt of documents from the tax office in electronic form

Organizations and individual entrepreneurs must confirm the acceptance of three types of electronic documents sent by the IFTS: requirements for the submission of documents, requirements for the submission of explanations, as well as notices of summons to the inspection. Confirmation of receipt of documents occurs by sending electronic receipts to the Federal Tax Service on receipt of such requirements and notifications. It is necessary to send a receipt within 6 working days from the date of their sending by the tax authority.

If within the allotted time the legal entity or entrepreneur does not confirm the acceptance of documents, then within the next 10 working days the inspection has the right to block the current account.

• Blocking for failure to return 6-personal income tax

If the tax agent did not submit to the tax inspectorate the calculation of the amounts of personal income tax calculated and withheld by him in the form 6-personal income tax within 10 working days after the deadline for its submission, then the IFTS also has the right to block the current account.

In addition to the grounds listed in Article 76 of the Tax Code of the Russian Federation, blocking an account is also possible if the IFTS has information that the organization can hide its property from enforcement in order to pay off debts to the budget (Subparagraph 2, Clause 10, Article 101 of the Tax Code of the Russian Federation).

• Blocking based on the results of an on-site inspection (as an interim measure to counter the concealment of property)

If, as a result of an on-site audit of an organization, taxes, penalties, fines are assessed, the tax inspectorate has the right to make a decision on the prohibition of the alienation (mortgage) of certain types of property of the organization (real estate, Vehicle etc.) without her consent. After that, the inspectorate can block money in bank accounts for the amount of accrued debt, which is not covered by the value of the specified property.

• Blocking for failure to pay the calculation of insurance premiums

Restrictions for blocking

Although blocking an account limits an organization's ability to use Money, some types of payments can still be made.

The fact is that account blocking does not apply to:

• Payments for transferring taxes, fees, insurance premiums, penalties and fines to the budget. This means that even after blocking the account, the company can send payment orders to the bank to transfer taxes, fees and contributions to the funds to the budget, and the bank is obliged to fulfill these orders.
• Payments, the sequence of which, according to civil law, precedes the fulfillment of the obligation to pay taxes, fees, penalties and fines. According to the Civil Code of the Russian Federation, payments on bank accounts are made in the following order:
  • first of all - by executive documents on compensation for harm caused to life and health, as well as claims for the recovery of alimony;
  • in the second place - according to executive documents for settlements on the payment of severance pay and salaries to retiring employees, as well as on the payment of remuneration to the authors of the results of intellectual activity;
  • in the third place - according to payment documents for calculating wages for working employees, on behalf of tax inspectorates and extra-budgetary funds to collect debts on taxes, fees and mandatory insurance premiums.

Thus, the collection of taxes at the request of the IFTS belongs to the third priority. Therefore, payments of the first and second (and in some cases, third) queues will be executed by the bank unconditionally, even if the account is suspended.

How to block an account

The blocking of a bank account is valid from the moment the bank receives the decision of the inspection to suspend operations on accounts and until the moment it is canceled. Such a decision is made by the head or deputy head of the IFTS, and the form of the decision to suspend operations on accounts was approved by order of the Federal Tax Service of Russia dated February 13, 2017 No. ММВ-7-8 / [email protected]

The decision to block the account is transmitted to the bank in electronic form, and a copy of it is handed over to the representative of the company against receipt or in another way indicating the date of receipt of a copy of the decision, no later than the day following the day of its adoption.

The blocking of a settlement account by a bank means the termination of debit transactions on this account within the amount specified in the decision to suspend operations.

The IFTS can make several such decisions, and then the bank will block the account for total amount indicated in them.

Suspend spending transactions currency account the inspectorate may for an amount equivalent to the amount in rubles specified in the decision (recalculation - at the rate of the Central Bank of the Russian Federation on the date the suspension of operations on the foreign currency account begins to operate).

The bank, having received from the tax inspectorate a decision to block the account, must execute it unconditionally, even if the Federal Tax Service Inspectorate unlawfully blocks the account. The organization will not be able to open a new account (deposit, deposit) during the blocking period. And not only in the servicing, but also in any other bank (clause 12, article 76 of the Tax Code of the Russian Federation).

How to unblock an account

If operations on the current account were suspended due to non-fulfillment of the requirement of the IFTS for the transfer of mandatory payments, the decision is canceled no later than one day following the day it received documents (their copies) on the collection of payments.

If the blocking of the account was caused by a violation of the deadline for filing a tax return, then the decision to unblock the inspectors draw up a new decision no later than one day after the submission of the declaration.

In case of blocking for violation of the rules of electronic document management with inspection, the decision to suspend operations on accounts is canceled no later than one business day following the day of transmission of an electronic receipt for acceptance of requirements and notifications or the day of submission of the documents themselves, explanations, appearance at the inspection.

Blocking solutions for:

• non-compliance with the rules of electronic document management;
• non-confirmation of receipt of documents from the tax office in electronic form;
• failure to deliver 6-personal income tax;
• failure to provide insurance premiums

If the account was blocked so that the organization could not hide the property from enforcement to pay off the debt identified as a result of the tax audit, the decision to cancel the blocking is made on the day the decision to cancel interim measures is made.

If the blocked account contains an amount of funds exceeding the amount specified in the blocking decision, the company has the right to apply to the tax office with an application to cancel the suspension of operations on its bank accounts. The application can be drawn up in free form, the main thing is to indicate in it the bank account numbers that have enough money to cover the debt and the account numbers that should be unblocked. The application must be accompanied by certificates from banks on the balance of funds in blocked accounts. Within two days from the date of its receipt, the inspection takes a decision to cancel the blocking in the part of the amount in excess of that specified in the blocking decision.

Not later than the next day after the decision to cancel the suspension of operations on accounts, the tax inspectorate must send it to the bank (clause 4 of article 76 of the Tax Code of the Russian Federation).

How can I find out if my account is blocked or not?
You can check the blocking of the current account of your company or counterparty using a special service on the website of the Federal Tax Service of Russia nalog.ru. To check, it is enough to enter only the TIN and BIC of the bank. Anyone can submit such a request. The response email will contain the blocking date; period and amount of debt; link to the request for collection or blocking of the account.

Illegal suspension of operations on bank accounts

Despite the fact that the Tax Code of the Russian Federation clearly names cases when an account is blocked, tax authorities often decide to suspend operations for other reasons. Consider the most common cases of illegal blocking:

• Late delivery accounting reporting. The current account can be blocked only in case of violation of the deadlines for filing a tax return. If the organization is late financial statements there are no grounds for suspension of operations. This is stated in the letter of the Ministry of Finance of Russia dated 07/04/2013 No. 03-02-07/1/25590.
• Late delivery tax reporting at the end of the reporting period. Such a favorable conclusion was first made by the Federal Tax Service of Russia in a letter of December 11, 2014 No. ED-4-15 / 25663, paragraph 17 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57).
• An error in tax reporting or the indication of incorrect details when transferring payments to the budget - if such an inaccuracy is not a reason for refusing to accept a declaration (for example, an incorrect checkpoint).
• Non-receipt by the inspectorate of the declaration on time due to the fault of the mail or the operator of the TCS (Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 10, 2010 No. KA-A41 / 13633-10).
• Communication with "one-day". Blocking based on the suspicion of the inspection that the company is working with a one-day business. The decision of the Federal Tax Service Inspectorate to block the account based on its suspicion that the taxpayer is working with one-day companies is not provided for by the Tax Code of the Russian Federation, and the courts take the side of the companies in such disputes (see, for example, resolution of the FAS MO dated 09.11.2009 No. A40-88727 /08-87-440).

If the inspection made a decision to suspend operations on accounts unlawfully, it can be challenged in a higher tax authority or court and punish the inspection for the entire period of illegal blocking.

How to punish the IFTS for illegal blocking

Illegal account blocking can be appealed. The easiest way is to try to resolve the issue at the level of your inspection by filing a complaint with the head of the IFTS or his deputies. If this does not help, then you can file a complaint with the Federal Tax Service of your region, and then to the court.

If the deadline for unblocking the account was violated or if the decision to suspend operations on accounts was made illegally, the tax office is obliged to pay interest to the organization. They are charged at the refinancing rate for each calendar day of violation of the period for unblocking or illegal suspension of operations on accounts.

The duration of the interest calculation period is determined from the day the bank receives the decision to suspend operations until the day the bank receives the decision to cancel the blocking. At the same time, for the day when the decision to suspend operations was received by the bank, the inspectorate must accrue interest even if the organization used its account during that day.

The amount of interest due to the organization is calculated by the formula:

Interest = Amount for which account operations are suspended × Number of calendar days of illegal blocking × Refinancing rate in effect during the period of violation of the account unblocking period (or during the period of illegal blocking of the account) : Number of calendar days in a year

Arbitration practice for blocking accounts

The Federal Tax Service has recently been very strict in ensuring that inspections moderate their ardor in matters of blocking (because in the event of an illegal blocking, the budget suffers). Meanwhile, there are still quite interesting disputes related to blocking.

Signing of the declaration by an unauthorized person. The inspection interviewed the head of the one-day company, who said that he did not sign the company's declarations. From this, the IFTS concluded: the declarations were signed by an unauthorized person, that is, they were not signed, that is, they were not handed over. And on the basis of paragraph 3 of Art. 76 of the Tax Code of the Russian Federation blocked the account. The court canceled the decision of the inspection, since the head was included in the Unified State Register of Legal Entities, the interviewee did not indicate a specific declaration, the company recognizes reporting, etc. (see FAS resolution Ural District No. Ф09-1036/14 dated March 21, 2014).

Blocking for failure to submit a non-existent declaration. The IFTS may require standard declarations (VAT, profit) from a taxpayer working only on UTII, or a property tax declaration from someone who does not have taxable assets. If the declaration is not submitted, then the inspection blocks the account, but loses the court. If you want to know the details of the case, study the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 21, 2013 No. A17-2944 / 2012.

Blocking in the presence of property. If the taxpayer provides guarantees for the payment of taxes or has property needed for repayment, the inspectorate is not entitled to block the account. Typical example: the inspection blocks the account, although the tax debt is less than the total value of the property that can be used to pay taxes - the court is on the side of the company (see Resolution of the Federal Antimonopoly Service of the Moscow District dated 04.05.12 No. A40-102291 / 11-20-428).

Bureaucratic mistakes of the IFTS. It happens that inspectors block the account, although they did not send requests for payment of taxes, that is, they missed one of the stages of collection. The court finds such blocking unlawful. An example is the decision of the Arbitration Court of the Ural District dated January 28, 2015 No. Ф09-9313 / 14.

• How to protect your company when choosing suppliers, contractors
• Counter tax audit: what to expect from the inspection and how to behave?
• How can companies and individual entrepreneurs not fall under the “suspicious” criteria of the Central Bank and avoid account blocking
• Account blocking and on-site verification. Banks have learned to identify tax schemes according to the recommendations of the Central Bank of the Russian Federation No. 18-MR and No. 19-MR

Yours may be blocked - , bailiffs and the bank where you have a checking account.

In this article, we will talk about how to open an account if it has been blocked by the tax authorities.

The tax office has 3 good reasons to block your account:

1. You didn't turn in your reports

The tax authorities will block your current account if you are ten or more days late in submitting your declaration (clause 3, article 76 of the Tax Code of the Russian Federation). How to count these days? The countdown starts from the next day after the end of the reporting. For example, the due date for VAT is the 20th. This means that overdue days are counted from the 21st.

How to quickly open an account?

Submit your report promptly. If you do not know how to calculate the tax, send a report with zero figures. Then send the updated calculation. Send electronically or take it to the tax office yourself.

2. You have not paid taxes, penalties and fines

After the submission of reports, the tax authorities must check your declarations for errors. She checks for three months. If during this time the tax office finds errors in the calculations, then it issues a demand to the organization to pay tax - by registered or e-mail. If you have not paid tax or accrued penalties or fines within the agreed period, your account will be blocked.

What to do in this case?

Print out the payment with paid taxes, penalties, fines and go to the tax authorities yourself. Copies of payment orders serve as proof of payment of money.

3. You have not sent an electronic receipt of acceptance of claims and notifications from the IFTS

Then, the tax authorities may block your account on the next business day after sending the notification. Therefore, respond to all emails from the tax authorities immediately.

What to do? Please accept the letter immediately!

How to find out if the account is blocked or not?

You can always find out about the operation of your own account at tax website. Banks themselves use it and check future customers for blocked accounts in other banks. The site is so simple that you don't even need to register, just enter:

TIN of the organization or individual entrepreneur

BIC of the bank where you are served

If you have problems with your checking account, you will see the following message:

If the tax authorities do not have any requirements for you, then the system will write like this:

How to unblock a current account?

Understand the reason for the suspension. Most often, they are blocked due to the fact that they did not submit a report, did not pay tax, or did not respond to requests from the Federal Tax Service.

The tax inspectorate sends a notice to the bank about the suspension of movement on the current account. It contains the document number and a link to the reason for blocking. For example - paragraph 3 of Article 76 of the Tax Code of the Russian Federation. From this it is clear that you have not submitted reports.

Fulfill tax requirements. If it's all about reports, submit declarations. If you want to urgently open an account - let it be a zero report, then send a clarification.

If you are in debt, pay. Your account will be opened the next day.

If you did not respond to the inspector's request in time, accept the letter. The sooner you do this, the sooner you can use your own account.

To speed up the unlocking process - go to the tax office in person.

To do this, prepare everything Required documents- overdue reporting or debt repayment or a signed receipt of acceptance of the claim. Present all the documents to the inspector and receive from him a decision to unblock the account. Give the decision to the bank.

Almost every organization has a checking account. It is much easier to carry out most of the financial transactions. But there are instances whose powers include suspending these operations by seizing the account. Therefore, it is important to know where and how to check the current account for blocking.

When is an account blocked?

And only after these payments should be repaid in favor of the tax office. Therefore, the bank is obliged to fulfill the transfers for all the above exceptions. It does not matter at all whether the account is arrested or not.

Guided by the legislation of the Russian Federation, the tax office has the right to suspend the account for a number of reasons. The main thing is that all actions take place within the framework of the law. Therefore, it is very important to know the rules and clarify the reason if such a strict measure is applied to you.

What if the account is already frozen?

Have you decided to check the blocking of the organization's current account by the tax office, but do not know how? The official website of the Federal Tax Service has all the information on this issue. You will need to select the "System for informing banks about the status of processing electronic documents" tab. Next, follow the link “Request for valid suspension decisions”. You will be prompted to enter your company details. It is necessary to indicate the TIN of the taxpayer and the BIC of the servicing bank. Further, to check that you are making the request, and not a robot, the computer will ask you to enter the numbers from the picture. Complete the process by clicking on the "Submit Request" button.

To check the information online, you can use the official tool on the website of the Federal Tax Service.

After sending online applications about the blocking of the current account, a response is generated and sent to you also in electronic form. Everything is included in the letter. The answer should be examined with particular care for errors or inaccuracies. False data is the basis for challenging the decision.

Information about blocked current accounts must accurately reflect the following:

• All terms, including the date when the account was blocked, as well as the period of delay in payment.
• The specified amount of non-payment.
• Signing a document with the seal of the tax authority.
• Link to the request for collection or suspension of the account.

After checking the current account on the site and making sure that some of the data is presented incorrectly, challenge the decision. If this cannot be done in the tax service, you can safely go to court. Remember, since you received a demand for non-payment, it means that the tax service is already hinting at a possible arrest. But if you have not yet paid the debt on time and received a decision to suspend operations on the account, be aware that the tax office, first of all, sends the decision to the bank. Therefore, you can find out about a frozen account after the operation has been completed.

Working on bugs

Did you get a positive result after checking for a blocking of your current account? Dont be upset! Believe me, a frozen account is a headache for all taxpayers. After all, frozen money does not work, which means that it is impossible to make settlements with partners and customers. Therefore, the director of any company who finds himself in such a situation is interested as quickly as possible.

To do this, you need to perform a few simple steps. First, you need to submit a declaration or calculation of personal income tax. Secondly, you must sign a receipt for acceptance of the claim. You must confirm receipt of the claim, and then notify the tax office.

Thirdly, you need to send a request to unblock the erroneously arrested amount, if any. It is unfair if the tax office has frozen the amount a large amount arrears. In this case, the taxpayer has the right to demand compensation due to him. And the tax inspectorate is obliged to reimburse it.

And, fourthly, it is necessary to repay the debt itself. Make sure you have sufficient funds in your account to complete this procedure. Do not pay debt separately. Otherwise, the bank may duplicate the operation and deduct the same amount from your account. This will lead to unnecessary loss of time to eliminate the misunderstanding that has arisen.

After all the conditions are met, you have a direct road to the tax office. You must notify its employees of the elimination of all violations. The arrest from the account will be removed a day after the completion of all actions.

Finding out if an organization's account is blocked is easy. It is much more difficult to solve the problem of unlocking. After all, it depends on the speed of removing all obstacles how quickly the company will begin its usual mode of operation. The best way to avoid disaster is prevention. Therefore, constantly check whether the accountant submits all reports on time. Then you won't have to load the tax office's website to find out if your account is frozen or not.