Suspension of taxpayer bank accounts. Suspension of operations on bank accounts

Suspension of transactions on the account means the termination by the bank of all debit transactions on this account, or within the amount specified in the decision to suspend the operations of the taxpaying organization on bank accounts.

Operations on special electoral accounts, special accounts of referendum funds are not subject to suspension.

In accordance with the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 23, 2009 No. 60, the provisions of the Article of the Code do not apply only to current payments in bankruptcy proceedings.

With regard to current payments accrued in other bankruptcy proceedings, the suspension of operations on taxpayer bank accounts, as well as transfers of electronic funds by tax authorities, is applied taking into account the specifics of Federal Law No. 127-FZ of October 26, 2002 "On Insolvency (Bankruptcy)".

Simultaneously with the decision to collect, a decision is made to suspend operations on the accounts of the taxpayer (fee payer, payer of insurance premiums, tax agent) in the bank, as well as electronic money transfers (hereinafter referred to as the decision to suspend) (on all accounts) in accordance with Article Code.

The decision to suspend is filled out in the form approved.

A copy of the decision to suspend shall be handed over to the taxpaying organization against receipt or in any other way indicating the date of receipt of a copy of the relevant decision of the tax authority, no later than the day following the day of such a decision.

In order to comply with the provisions of paragraph 4 of the article of the Code, by order of the Federal Tax Service of Russia dated April 15, 2015 No. ММВ-7-2 / [email protected] provision is made for sending taxpayers decisions of tax authorities on the suspension of operations on accounts in electronic form via telecommunication channels.

In addition, information about the documents accepted by the tax authority, allows you to receive the Internet service "Personal account of a taxpayer - a legal entity", "Personal account of a taxpayer of an individual entrepreneur".

When sending a decision to suspend electronically in accordance with the Regulation of the Central Bank of the Russian Federation dated November 6, 2014 No. 440-P “On the procedure for sending certain documents of tax authorities to the bank, as well as sending the bank to the tax authority of certain documents of the bank in electronic form in cases provided for by the legislation of the Russian Federation on taxes and fees” (registered by the Ministry of Justice of Russia on November 25, 2014 No. 34911) (hereinafter referred to as Regulation of the Bank of Russia No. 440-P) via telecommunication channels, the decision is formed in the tax authority in accordance with Article of the Code, signed and registered as a paper document in the prescribed manner. After signing the decision, it is generated in electronic form and sent to the MI of the Federal Tax Service of Russia via the data center for sending to the bank. A paper copy of the decision is filed in the taxpayer's file.

In order to implement the provisions of the article of the Code and Regulation of the Bank of Russia No. 440-P, the Regulations for the interaction of participants in information exchange when sending certain documents of tax authorities to the bank (bank branch), division of the Bank of Russia, as well as sending by the bank (bank branch), division of the Bank of Russia to the tax authority of individual documents of the bank in electronic form in cases provided for by the legislation of the Russian Federation on taxes and fees, as well as a Description of the message formats used in electronic exchange between banks (branches of banks), divisions of the Bank of Russia and tax authorities (Description of the formats "Tax ”) (Version dated 05/23/2017)”.

In order to ensure the possibility of executing the decision of a tax authority to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense in accordance with the decision to take interim measures, the tax authority decides to suspend the operations of the taxpayer (payer of fees, payer of insurance contributions) or a tax agent on all his bank accounts in the manner prescribed by the article of the Code only after imposing a ban on the alienation (mortgage) of property and if the total value of such property, according to accounting data, is less than the total amount of arrears, penalties and fines payable on the basis of a decision to hold liable for committing a tax offense or a decision to refuse to hold liable for committing a tax offense (clause 10 of Article of the Code).

The decision to suspend the operations of a taxpayer (payer of fees, payer of insurance premiums) or a tax agent on bank accounts is made for the amount of the difference between the total amount of arrears, penalties and fines specified in the decision to hold liable for committing a tax offense or the decision to refuse to attract to liability for committing a tax offense, and the value of property not subject to alienation (mortgage) in accordance with subparagraph 1 of paragraph 10 of Article of the Code.

The tax authority no later than one day following the day of receipt of documents (their copies) confirming the fact that the taxpayer has fulfilled the obligation to pay taxes, fees, insurance premiums, penalties and fines, the taxpayer (payer of fees, payer of insurance premiums) has fulfilled the obligation of an organization, individual entrepreneur or tax agent of a decision to hold liable for committing a tax offense or a decision to refuse to hold liable for committing a tax offense or to cancel the decision made by a higher tax authority or court, and if there is a reason provided for in paragraph 11 of Article of the Code, decides to cancel the suspension operations on the accounts of a taxpayer (payer of fees, payer of insurance premiums) or a tax agent in a bank, as well as electronic money transfers (hereinafter referred to as the decision to cancel the suspension).

The decision to cancel the suspension is filled in in one copy in the form approved by order of the Federal Tax Service of Russia dated February 13, 2017 No. MMV-7-8 / [email protected]. The decision to cancel the suspension is sent to the bank in electronic form in accordance with the Order of the Central Bank of the Russian Federation of November 6, 2014 No. 440-P.

According to paragraph 6 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 06.06.2014 No. 36 “On certain issues related to the maintenance of bank accounts by credit institutions of persons in bankruptcy proceedings”, from the date of the introduction of the financial recovery procedure, external management or bankruptcy proceedings, the suspension of operations is terminated automatically by virtue of law and does not require the tax authority to make a decision to cancel it (paragraphs three and four of paragraph 1 of Article 81, paragraphs five and six of paragraph 1 of Article 94, paragraph nine of paragraph 1 of Article 126 of Federal Law No. -FZ and paragraph two of paragraph 9.1 of Article of the Code); the credit institution shall notify the tax authority thereof.

The decision to cancel the suspension is kept by the tax authority.

A copy of the decision to cancel the suspension is handed over, sent (provided) to the taxpayer (payer of fees) or tax agent in the manner prescribed by the article of the Code.

In order to prevent violation of the rights of taxpayers in the event of untimely cancellation of the decision to suspend operations or the deadline for its delivery to a bank representative (direction to the bank), as well as the unlawful decision by the tax authority to suspend operations, interest is accrued in the manner prescribed by clause 9.2 of Article of the Code, which will be payable taxpayer.

Upon receipt of a taxpayer's application to cancel the suspension of operations on their bank accounts, indicating the accounts on which there are sufficient funds to enforce the decision on collection in accordance with paragraph 9 of Article of the Code, in the absence of documents confirming the availability of funds (precious metals) on the accounts specified in the application to cancel the suspension of operations on accounts, before a decision is made to cancel operations, it is necessary to send a request to the bank in which the accounts indicated by the taxpayer are opened on the balances of funds on these accounts within the day following the day following the day of receipt of the corresponding application of the debtor.

Upon receipt of information from the bank in accordance with paragraph 5 of Article of the Code, Article of the Code, in order to enforce the decision to recover, actions are taken to enforce the decision to recover from those accounts or corporate electronic means of payment of the taxpayer (payer of fees, payer of insurance premiums) of an organization, individual entrepreneur or tax agent - an organization, an individual entrepreneur, on which there are enough funds (precious metals) or electronic funds to implement the specified decision.

For the purpose of executing the decision on recovery, the tax authority, upon receiving information from the bank in accordance with paragraph 5 of Article of the Code, Article 86 of the Code, and also before making a decision to cancel the suspension in accordance with paragraph 9 of Article 76 of the Code, suspends the previously sent within the framework of the current decision instructions of the tax authorities and, no later than the business day following the day of receipt from the bank of information on the availability of sufficient funds (precious metals) on the account and electronic funds, send instructions to those accounts and corporate electronic means of payment of the taxpayer, on which there are enough funds (precious metals) for the execution of the said decision.

In the event that the suspension of operations is canceled on the grounds provided for by other federal laws in accordance with paragraph 9.1 of Article of the Code, a decision by the tax authority to cancel the suspension is not required.

In the event of cancellation (for any reason) of the decision of the tax authority to collect, at the same time, a decision is made to cancel the suspension.

In case of suspension of execution (for any reason) of the decision of the tax authority to recover, the decision to cancel the suspension is not taken, the decision to suspend operations on the taxpayer's bank accounts is not suspended (unless there is a direct order from the court to take appropriate actions).

If there is a decision to suspend, banks are not entitled to open accounts, contributions, deposits for a taxpaying organization and grant this organization the right to use new corporate electronic means of payment for transfers of electronic money, with the exception of special electoral accounts, special accounts of referendum funds (paragraph 12

When the tax office can suspend transactions on a current account. How to block a bank account for non-payment of taxes. What payments can be made from a current account blocked by the tax office.

Question: Tax debt. At what amount of debt does the IFTS have the right to block the account, in what time frame does this happen? Is there a possibility and under what circumstances the IFTS may not block the account and what is required for this, how to refer to article 64 of the Tax Code, since the company can only pay off part of the tax debt.

Answer: The tax inspectorate has the right to suspend operations on accounts in the presence of arrears. In this case, the amount of the arrears does not matter. Account blocking does not apply:

for payments, the order of which, according to civil law, precedes the fulfillment of the obligation to pay taxes, fees, penalties and fines.

Those. current payments on taxes and fees, if there are funds in the accounts, will be transferred to the budget on time, and the bank will also execute instructions for transferring payments of the 1st and 2nd priority (including wages).

The tax inspectorate has the right to remove the suspension of operations on accounts only when the taxpayer fully repays the arrears, no later than one business day following the day the tax inspectorate receives documents (copies thereof) confirming the collection of tax (penalties, fines) - if the account was blocked in connection with the organization's failure to comply with the requirements of the tax inspectorate for the payment of tax (penalties, fines)

At the same time, debit transactions are suspended only within the amount specified in the decision to suspend operations on accounts. If several accounts are indicated in the decision to suspend operations, the bank must block each of them for the amount indicated in the decision.

Deferral or installment payment of debts on taxes and fees is provided only under certain conditions established by the Tax Code of the Russian Federation

If there are such grounds, a tax deferral or installment plan may be granted to an organization for an amount not exceeding the value of its net assets.

An application for a deferral or installment plan for the payment of tax, indicating the grounds, is submitted to the appropriate authorized body (Article 63 of the Tax Code of the Russian Federation). Documents confirming the existence of grounds for obtaining a deferment or installment plan are attached to this application. A copy of the said application shall be sent by the person concerned within five days to the tax authority at the place of its registration. Upon receipt by the tax authority of a decision to defer or installment payment of debt, the suspension of operations on accounts will be lifted.

A detailed procedure for preparing documents for obtaining an installment plan (or deferment) is given in the Rationale for this answer.

Rationale


When the tax office can suspend transactions on a current account

Blocking for non-payment of taxes

How to block a bank account for non-payment of taxes

If the blocking of the account is caused by the collection of debts to the budget, the decision to suspend operations is made no earlier than the decision to collect taxes (fees, fines, penalties) is made (paragraph 2, clause 2, article 76 of the Tax Code of the Russian Federation). At the same time, debit transactions are suspended only within the amount specified in the decision to suspend operations on accounts. If several accounts are indicated in the decision to suspend operations, the bank must block each of them for the amount indicated in the decision. The inspectorate may suspend spending operations on a foreign currency account for an amount equivalent to the amount in rubles specified in the decision. The recalculation is made at the exchange rate of the Bank of Russia, established on the date of commencement of the suspension of operations on a foreign currency account. This procedure is provided for by the provisions of paragraph and paragraph 2 of Article 76 of the Tax Code of the Russian Federation and is explained in the letter of the Ministry of Finance of Russia dated January 14, 2013 No. 03-02-07 / 1-6.

The funds that are in bank accounts in excess of the amount of debt, the organization has the right to use at its discretion (letter of the Ministry of Finance of Russia dated April 15, 2010 No. 03-02-07 / 1-167).

Blocking restrictions

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

What payments can be made from a current account blocked by the tax office

Account blocking does not apply:

for payments for the transfer to the budget of taxes, fees, insurance premiums, penalties and fines.

for payments, the order of which, according to civil law, precedes the fulfillment of the obligation to pay taxes, fees, penalties and fines;

When applying the second restriction, it must be taken into account that for operating organizations, payments on bank accounts are made in the following order:

in the first place - on executive documents for 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 employees who leave, 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;

in the fourth place - on executive documents providing for the satisfaction of other monetary claims;

in the fifth place - for other payment documents in the order of calendar priority. Including payments by which organizations transfer current taxes, fees and insurance premiums to the budget.

The collection of taxes by force, that is, at the request of inspections, belongs to the third priority. Therefore, the payments of the first and second (and in some cases, third) queues will be executed by the bank unconditionally. Even if the organization's account is blocked.

If there are not enough funds on the settlement account of the organization, payments for claims related to one queue are made in the order of the calendar order of receipt of documents. For example, in operating organizations, both the transfer of wages and the collection of arrears according to the requirements of tax inspectorates and extra-budgetary funds belong to one - third - priority. Therefore, at first the bank will execute those payment orders that were received earlier. This rule also applies if the organization's account is blocked. This conclusion is confirmed by the letters of the Ministry of Finance of Russia dated July 11, 2013 No. 03-02-07/1/26955, dated April 19, 2013 No. 03-02-07/1/13537, dated November 6, 2012 No. 03-02 -07 / 1-279 and the Federal Tax Service of Russia dated February 27, 2013 No. AS-4-2 / ​​3225.

A different procedure applies if the organization is liquidated. In this case, the sequence of payments established by paragraph 1 of Article 64 of the Civil Code of the Russian Federation is applied.

First of all, the claims of citizens to whom the liquidated organization is liable for causing harm to life or health, as well as claims for compensation are satisfied:

oral harm;

in excess of compensation for damage caused by the destruction, damage to the capital construction object;

in excess of compensation for damage caused by violation of safety requirements during construction;

in excess of compensation for damage caused by violations of the requirements for the safe operation of buildings and structures.

In the second place, calculations are made for the payment of severance pay and salaries of employees, as well as for the payment of remuneration to the authors of the results of intellectual activity.

In the third place, settlements are made on mandatory payments to the budget and extra-budgetary funds.

In the fourth place, settlements with other creditors are made.

Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents.

Thus, an organization in liquidation has the right to spend money on payments of the first and second priority (for example, on paying salaries), even if the organization’s current account is blocked, and mandatory payments to the budget and extrabudgetary funds are not transferred. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated April 8, 2011 No. 03-02-07 / 1-112.

The decision to block

The suspension of the organization's operations on its bank accounts is valid from the moment the bank receives such a decision until the moment it is canceled. At the same time, the decision to block the account does not apply to payment orders executed by the bank on the same day when the decision was received, but earlier in time (letter of the Ministry of Finance of Russia dated May 23, 2011 No. 03-02-07 / 1-169).

The bank, having received from the tax inspectorate a document on the blocking of the account, must execute it unconditionally, even if the account is blocked unlawfully (clause 6, article 76 of the Tax Code of the Russian Federation). The organization will not be able to present any claims against the bank, since the bank is not responsible for the losses incurred by it due to the blocking of the account (clause 10, article 76 of the Tax Code of the Russian Federation). In addition, the bank will suspend operations on accounts, even if, after the inspectorate decides to block the account, the organization changes its name and account details. This is stated in paragraph 7 of Article 76 of the Tax Code of the Russian Federation.

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. The exception is special electoral accounts and special accounts of referendum funds. This procedure is established by Article 76 of the Tax Code of the Russian Federation.1

Currently, the tax service is developing a special Internet service through which banks will be able to quickly receive information about organizations whose accounts are blocked by tax inspectorates. Information about the cancellation of the blocking will be posted on the same resource. This is stated in the letter of the Federal Tax Service of Russia dated January 22, 2014 No. ED-4-2 / ​​738.

Application for cancellation of blocking

If the inspection blocked several accounts of the organization at once, and only some of them are sufficient to cover the debt to the budget, the organization has the right to submit an application to the inspection to cancel the blocking. But only in relation to those accounts on which there are funds in excess of the amount necessary to pay off the debt. For example, if the inspection has blocked three accounts of the organization, and there are enough balances on two of them to cover the debt, the organization can apply to the inspection with a written application to cancel the blocking of the third account.

within two working days from the date of receipt from the bank of information about the balance of funds on the blocked accounts of the organization (if the organization did not attach supporting documents to the application) (paragraph 4, clause 9, article 76, clause 6, article 6.1 of the Tax Code of the Russian Federation).

The decision to suspend operations in relation to all other accounts is canceled:

not later than one business day following the day the organization submitted the tax return - if the account was blocked due to the organization's late submission of the tax return (subclause 1, clause 3.1, article 76 of the Tax Code of the Russian Federation);

no later than one working day following the day the taxpayer fulfills the obligation to ensure the acceptance at the location of the organization (at the place of registration of the organization as the largest taxpayer) of documents in electronic form according to the TCS (subclause 2, clause 3.1, article 76, clause 6, article 6.1 Tax Code of the Russian Federation);

not later than one business day following the day of transfer of the electronic receipt for acceptance of requirements and notifications or the day of submission of the documents themselves, explanations, appearance at the inspection (subclause 2, clause 3.1, article 76, clause 6, article 6.1 of the Tax Code of the Russian Federation). To unblock accounts, send an application to the inspection;

not later than one business day following the day the tax inspectorate received documents (copies thereof) confirming the collection of tax (penalties, fines) - if the account was blocked due to the organization's failure to comply with the tax inspectorate's requirement to pay tax (penalties, fines) (p 8 article 76, paragraph 6 article 6.1 of the Tax Code of the Russian Federation);

on the day of the decision to cancel (replace) interim measures, if the account was blocked so that the organization could not hide property from enforcement to pay off debts identified as a result of a tax audit (paragraph 2, clause 10, article 101 of the Tax Code of the Russian Federation).

The basis for unblocking an account may be other conditions that are not named in the Tax Code of the Russian Federation. Such conditions may be established by separate federal laws. For example, all restrictions on the disposal of property (including cash) are automatically removed if, as part of the bankruptcy procedure, an observation procedure is introduced or bankruptcy proceedings are opened (paragraph 1 of article 63, paragraph 1 of article 126 of the Law of October 26, 2002 city ​​No. 127-FZ). If the cancellation of the suspension of operations on the accounts of the organization is carried out on such additional grounds, the decision of the inspection to cancel the blocking is not required. This is stated in Article 76 of the Tax Code of the Russian Federation.

Tax Code of the Russian Federation

Among the rights granted to the tax authorities, there is also the possibility of suspending operations on the accounts of the taxpayer, the payer of the fee and the tax agent in banks in the manner prescribed by the Tax Code of the Russian Federation (clause 5, clause 1, article 31 of the Tax Code of the Russian Federation). At the same time, the suspension of transactions on accounts in the taxpayer's bank and electronic money transfers is considered as a way to ensure the execution of:

  • obligations to pay taxes and fees (clause 1, article 72 of the Tax Code of the Russian Federation);
  • decisions on bringing (refusal to bring) to responsibility for committing a tax offense (clause 10, article 101 of the Tax Code of the Russian Federation).

In turn, to ensure the fulfillment of the obligation to pay taxes and fees, operations on bank accounts may be suspended (Article 76 of the Tax Code of the Russian Federation):

  • in order to ensure the execution of a decision on the collection of a tax or fee (clause 1);
  • in case of failure to submit a tax return (clause 3).

The tax authorities can suspend operations on bank accounts in relation to (clause 11, article 76 of the Tax Code of the Russian Federation):

  • organizations and individual entrepreneurs - taxpayers, payers of fees and tax agents;
  • notaries engaged in private practice, and lawyers who have established law offices - taxpayers and tax agents.

Providing a decision on the collection of tax

The taxpayer must fulfill the obligation to pay tax and (or) collection independently and in a timely manner, that is, within the time period established by tax legislation for each tax (clauses 1 and 8 of article 45 of the Tax Code of the Russian Federation). Otherwise, within three months from the date of detection of arrears, the tax authority has the right to send him a demand for tax payment (clause 1, article 70 of the Tax Code of the Russian Federation). This requirement must be fulfilled within eight business days from the date of its receipt, unless it specifies a longer period of time for paying tax (clause 4, article 69 of the Tax Code of the Russian Federation).
If the taxpayer fails to repay the debt, the tax authorities within two months after the expiration of the period specified in the demand, have the right to decide on the collection of tax. This decision is brought to the attention of the taxpayer no later than six working days (clause 3, article 46 of the Tax Code of the Russian Federation). The decision on recovery, made after the expiration of the specified period, is considered invalid and is not subject to execution.
At the same time, the tax authority has the right to send to the bank where the taxpayer's account is opened, an instruction to transfer tax to the budget system. It is subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation (clause 4, article 46 of the Tax Code of the Russian Federation).

When collecting tax, tax authorities are also given the right to suspend operations on taxpayer accounts or suspend electronic money transfers in the manner prescribed by Art. 76 of the Tax Code of the Russian Federation (clause 8 of article 46 of the Tax Code of the Russian Federation). The decision to suspend the operations of the taxpayer on his bank accounts and transfers of his electronic funds is made by the head (his deputy) of the tax authority that sent the demand for payment of tax that was not fulfilled by the taxpayer. Such a decision can be made not earlier than the decision to collect the tax (clause 2, article 76 of the Tax Code of the Russian Federation).

Suspension of transactions on the account means the termination by the bank of all debit transactions on this account. But such a suspension does not apply to payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the fulfillment of the obligation to pay taxes and fees, as well as to operations to write off funds to pay taxes (advance payments), fees, relevant penalties and fines and by their transfer to the budget system of the Russian Federation.

Recall that paragraph 2 of Art. 855 of the Civil Code of the Russian Federation establishes the order of debiting funds from the account of the organization to satisfy all claims against the account in case of their insufficiency. According to this norm, the write-off of funds is carried out in order of six categories.

Write-off according to payment documents providing for:

  • transfer or issue of funds for payroll settlements with persons working under an employment contract (contract), as well as for contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund, is carried out in the third place;
  • payments to the budget and off-budget funds, deductions to which are not provided for in the third priority, are made in the fourth priority.

As you can see, payments to the budget are written off in the fourth queue, that is, they are preceded by payments that are written off in the first, second and third queues. However, the Constitutional Court of the Russian Federation at one time recognized the provision of par. 4 p. 2 art. 855 of the Civil Code of the Russian Federation (debiting of funds in the third place) that does not comply with the Constitution of the Russian Federation, based on the fact that established in par. 5 of this paragraph (fourth write-off stage), mandatory write-off under payment documents providing for payments to the budget and extra-budgetary funds means only the collection of debt on these payments on the basis of instructions from tax authorities and tax police bodies that are indisputable (Decree of the Constitutional Court of the Russian Federation of 12.23. 1997 N 21-P "On the case of checking the constitutionality of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and part six of Article 15 of the Law of the Russian Federation "On the fundamentals of the tax system in the Russian Federation" in connection with the request of the Presidium of the Supreme Court of the Russian Federation").

In this connection, every year a special norm is introduced into the federal law on the federal budget, according to which, until amendments are made to paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, in accordance with the aforementioned Decree of the Constitutional Court of the Russian Federation N 21-P, if the funds in the taxpayer's account are insufficient to satisfy all the requirements presented to him, the debiting of funds under settlement documents providing for payments to the budgets of the budgetary system of the Russian Federation, as well as the transfer or issuance of funds for payroll settlements with persons working under an employment contract are made in the order of the calendar order of receipt of the specified documents after the transfer of payments made in accordance with the specified article of the Civil Code of the Russian Federation in the first and second turn (clause 1 of article 5 of the Federal Law of 03.12. 2012 N 216-FZ "On the federal budget for 2013 and for the planning period of 2014 and 2015").

Therefore, the bank executes the decision of the tax authority to suspend operations on the taxpayer's account, adopted in accordance with paragraph 2 of Art. 76 of the Tax Code of the Russian Federation, taking into account the established calendar order of debiting funds under settlement documents providing for payments to the budget system of the Russian Federation, and transferring or issuing funds for payroll settlements with persons working under an employment contract. If there is no instruction from the tax authority to transfer taxes (fees, penalties, fines) to the bank after it receives settlement documents for the transfer of other payments to the budget system of the Russian Federation or funds for payroll settlements with persons working under an employment contract, the execution of the specified settlement documents are made in the order of fulfillment of the requirements related to one queue (Letters of the Ministry of Finance of Russia dated 08.02.2013 N 03-02-07/1/3082, dated 01.02.2013 N 03-02-07/1/2020).

Suspension of electronic money transfers means the termination by the bank of all operations that entail a decrease in the balance of electronic money, within the amount specified in the decision of the tax authority.

It is possible to suspend the operations of the taxpayer on his foreign currency account in the bank and the suspension of electronic money transfers in foreign currency.

Suspension in the first case means the termination by the bank of debit transactions on a foreign currency account within the amount in foreign currency equivalent to the amount in rubles specified in the decision to suspend the taxpayer's operations on accounts with the bank, at the exchange rate of the Bank of Russia established on the date of commencement of the suspension of operations on this currency account.

Suspension in the second case means the termination by the bank of operations entailing a decrease in the balance of electronic money, within the amount in foreign currency equivalent to the amount in rubles specified in the decision of the tax authority at the exchange rate of the Bank of Russia established on the date of commencement of the suspension of the transfer of electronic money in foreign currency. the currency of the specified taxpayer (clause 2, article 76 of the Tax Code of the Russian Federation).

It was mentioned above that the decision to suspend the operations of the taxpayer on his bank accounts and transfers of his electronic funds can be made no earlier than the decision to collect the tax. Attempts by the tax authorities to implement interim measures in the form of suspension of transactions on the taxpayer's accounts until the demand for payment of taxes and the decision to collect the tax (or if the decision to collect the tax was made after the expiration of the established period) are not properly supported by the judges. After all, in these cases, the fiscal authorities did not follow the procedure for issuing a decision on the adoption of interim measures in relation to the taxpayer, established by the article in question. 76 of the Tax Code of the Russian Federation. And in this way they violate the rights and legitimate interests of the taxpayer (Resolutions of the FAS of the Far Eastern District of May 19, 2011 N F03-1940 / 2011, FAS of the East Siberian District of November 17, 2011 N A69-367 / 2009, of March 31, 2010 N A19-17587 / 09, Federal Antimonopoly Service of the Volga District of October 25, 2010 N A55-39867 / 2009).

The form of the decision to suspend operations on the accounts of the taxpayer (fee payer, tax agent) in the bank, as well as electronic money transfers, was approved by Order of the Federal Tax Service of Russia dated 03.10.2012 N ММВ-7-8 / [email protected](Appendix N 7 to the Order). The decision to suspend operations shall indicate the amount to be recovered in accordance with the decision to recover. In this case, the bank must suspend debit transactions on the current account (except for those indicated above, to which such a measure does not apply) only within this amount (paragraph 3, clause 2, article 76 of the Tax Code of the Russian Federation).

Example 1 In the claim issued by the tax authority for the payment of a tax, fee, penalty, fine (Appendix N 2 to the Order of the Federal Tax Service of Russia N MMV-7-8 / [email protected]) are indicated: tax arrears - 57,489 rubles, penalties - 5,683 rubles, a fine - 11,498 rubles. To ensure the transfer of their total amount - 74,670 rubles. (57 489 + 5683 + 11 498) - the head of the IFTS decided to suspend operations on the taxpayer's current account, in which this amount appears.
For the amount of 74,670 rubles. there is a restriction on spending funds from the current account of the taxpayer specified in the said decision.

The decision to suspend the operations of the taxpayer on his bank accounts and transfers of his electronic funds is sent by the tax authority to the bank in electronic form (clause 4, article 76 of the Tax Code of the Russian Federation). The Bank of Russia also approved the Regulations on the procedure for sending to the bank an order from the tax authority, the decision of the tax authority, as well as sending the bank to the tax authority information on cash balances in electronic form (dated December 29, 2010 N 365-P).

The rules for the electronic exchange of information established by Regulation N 365-P provide for the following procedure for sending a decision. The tax authority sends the decision to the Interregional Inspectorate of the Federal Tax Service of Russia for Centralized Data Processing. This interregional inspectorate sends it to a division of the Bank of Russia, which, by the order of the Bank of Russia, is empowered to receive instructions and decisions of the tax authority in electronic form from the Ministry of the Federal Tax Service of Russia for the DPC. This division, in turn, transfers it to the territorial office of the Bank of Russia, after which the decision goes directly to the bank serving the taxpayer (clauses 1.4, 3.1, 3.4 of the Regulations).

The date and time of receipt by the bank (branch of the bank) of the decision in electronic form, starting from which the subsequent actions of the bank (branch of the bank) for its execution, are considered the date and time of completion of the verification by the authentication code (CA) of the decision in electronic form with positive results of verification of this CA if the bank has received the corresponding encrypted package according to the schedule set out in the Appendix to the Regulation.

A bank (branch of a bank), an institution of the Bank of Russia, after completing the verification of the format of a message containing an instruction or a decision of a tax authority, sends a message containing confirmation to the Bank of Russia TS for subsequent transmission by the authorized division of the Bank of Russia to the MI FTS of Russia at the data center.

If the mentioned Interregional Inspectorate of the Federal Tax Service of Russia does not receive confirmation after four days after sending the encrypted package to the authorized division of the Bank of Russia, then it has the right to send a request to find out the reasons for the delay (clauses 3.7, 3.8, 3.10 of the Regulations).

A copy of the decision to suspend operations on accounts by tax authorities must be transferred to the taxpayer against receipt or in another way indicating the date of receipt of this copy by him, no later than the day following the day such a decision was made (paragraph 5, clause 4, article 76 of the Tax Code of the Russian Federation) .

The decision of the tax authority to suspend operations on the taxpayer's bank accounts, transfers of his electronic funds is subject to unconditional execution by the bank.

The bank must inform the tax authority in electronic form of information on the balances of the taxpayer's funds on bank accounts, operations on which are suspended, as well as on the balances of electronic funds, the transfer of which is suspended, within three days after the date of receipt of the decision in question (clause 5 article 76 of the Tax Code of the Russian Federation). The legislator establishes liability in the form of a fine for failure by the bank to report to the tax authority information on balances:

  • cash on accounts, operations on which are suspended, in the amount of 20,000 rubles. (Article 135.1 of the Tax Code of the Russian Federation);
  • electronic money, the transfers of which are suspended, as well as for the submission of certificates in violation of the established deadline - 10,000 rubles. (Clause 6, Article 135.2 of the Tax Code of the Russian Federation).

Execution by the bank, if it has a decision of the tax authority to suspend operations on the accounts of the taxpayer (payer of the fee, tax agent), of its order to transfer funds, not related to the fulfillment of obligations to pay tax (advance payment), fee, penalties, fine or other payment order which, in accordance with the legislation of the Russian Federation, has an advantage in the order of execution over payments to the budget system of the Russian Federation, is recognized as a tax offense. For such an act, penalties may be imposed on the bank in the amount of 20% of the amount transferred in accordance with the instructions of the taxpayer, the payer of the fee or the tax agent, but not more than the amount of the debt, and in the absence of debt - in the amount of 20,000 rubles. (Article 134 of the Tax Code of the Russian Federation).

Similar amounts may be recovered from the bank for the execution by it, if it has a decision of the tax authority to suspend transfers of electronic funds of the taxpayer, of its instructions for the transfer of electronic funds, not related to the fulfillment of obligations to pay tax (advance payment), collection, penalties, fines (Clause 3, Article 135.2 of the Tax Code of the Russian Federation).

While transactions on the taxpayer's accounts and the transfer of his electronic money are suspended, the bank is not entitled to open new accounts and grant him the right to use new corporate electronic means of payment for electronic money transfers (clause 12 of article 76 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 16.01 .2013 N 03-02-07/1-10). The ban on opening new taxpayer accounts by a bank is valid until the decision of the tax authority to suspend operations on bank accounts is canceled or revoked (Resolution of the Federal Antimonopoly Service of the West Siberian District dated February 19, 2007 N F04-383 / 2007 (31334-A81-40)). The bank cannot open a new settlement account for the taxpayer if he has a decision to suspend operations on the taxpayer's accounts, even if at the time of receipt of this decision by the bank the account was closed on the basis of the taxpayer's application (Resolution of the Federal Antimonopoly Service of the East Siberian District of 01.02.2013 N A19- 12728/2012). Failure to comply with the above norm by banks is qualified as a tax offense, for which a fine of 20,000 rubles is provided. (Clause 1, Article 132 of the Tax Code of the Russian Federation). The same amount is also collected when the bank grants the right to use a corporate electronic means of payment for transfers of electronic funds if it has a decision of the tax authority to suspend transfers of electronic funds of this person (clause 1 of article 135 of the Tax Code of the Russian Federation).

If the total amount of the taxpayer's funds on the accounts, operations on which are suspended on the basis of a decision of the tax authority, exceeds the amount specified in this decision, then he has the right to file an application with the tax authority for the cancellation of the suspension of operations on his bank accounts, indicating the accounts on which there are sufficient funds to enforce the decision to collect the tax. It is recommended to attach documents confirming the availability of funds on these accounts to the application (although this is not required).

In this case, the tax authorities are obliged, within two days from the date of receipt of such an application, to decide on the cancellation of the suspension of operations on the taxpayer's accounts in terms of exceeding the amount of funds specified in the initial decision to suspend operations.

Example 2 On Wednesday, May 29, the organization submitted to the inspection an application to unblock the account with bank statements, which confirm the existence of an amount sufficient to pay off the debt.
The last day of the deadline for the tax authority to decide on the cancellation of the suspension of operations on the account falls on Friday, May 31.

In case of failure to submit supporting documents to the tax authority, the period for unblocking the account may increase. This is due to the fact that after receiving the application, the tax authorities have the right to apply to the bank with a request for the balance of funds on the accounts indicated by the taxpayer. The request shall be sent no later than the next business day after receipt of the application. The bank must respond to the request on the day it is received or the next business day. And only after receiving information from the bank confirming the sufficient amount of funds to enforce the decision on collection, the tax authority within two working days is obliged to unblock the taxpayer's account in terms of the excess (paragraphs 3, 4, clause 9, article 76 of the Tax Code of the Russian Federation).

Example 3 Let's slightly change the condition of example 2: the taxpayer did not attach supporting documents to the application for canceling the suspension of operations on the account.
On May 30, the tax authority made a request to the bank to obtain information about the balance of funds. The response from the bank was received on May 31. The decision to unblock the account must be made by the tax authorities no later than Tuesday, June 4th.

Similar actions shall be taken by the parties in the event of suspension of the transfer of its electronic funds, if the total amount on the corporate electronic means of payment of the taxpayer exceeds the amount specified in the decision.

The taxpayer's operations on his bank accounts and the transfer of his electronic money are suspended from the moment the bank receives the decision of the tax authority to suspend such operations and such transfers and until it receives from the tax authorities a decision to cancel the suspension of operations on the taxpayer's bank accounts and transfers of his electronic money . The decision to cancel the suspension of transactions and transfers of its electronic funds to the tax authority must be taken no later than one day following the day it receives documents (copies thereof) confirming the fact of collection of tax, penalties, fines (clauses 7, 8 of Art. 76 of the Tax Code of the Russian Federation).

Failure to file a tax return

The second case, which gives the right to tax authorities to suspend operations on the taxpayer's current account and transfers of his electronic money, as mentioned above, is his failure to submit a tax return within the prescribed period. The head of the tax authority or his deputy may make an appropriate decision within 10 working days after the expiration of the specified period (clause 3, article 76 of the Tax Code of the Russian Federation).

Officials at one time explained that the decision to suspend operations on a taxpayer's bank accounts in the event that he fails to submit a tax return to the tax authority can be made by the head of the tax authority no earlier than ten days after the deadline for submitting a tax return. At the same time, there is no specific deadline for the head of the tax authority to make this decision of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia of 05.05.2009 N 03-02-07 / 1-227, the Federal Tax Service of Russia for Moscow of 24.12.2008 N 09-14 / 120416 ).

The judges of the FAS of the Moscow District think otherwise. In their opinion, the decision to suspend operations on the taxpayer's accounts in the event that the taxpayer fails to submit a tax return should be made by the tax authority within 10 working days after the deadline for its submission (Resolution of 20.02.2009 N KA-A41 / 433-09).

The tax authority, in the opinion of the judges of the Federal Antimonopoly Service of the Central District, did not substantiate the need to make a decision to suspend operations on the taxpayer's bank accounts in April 2008 due to the failure to submit declarations for the III quarter of 2007, the deadline for submission of which expired in October 2007, that is, after six months (Resolution of the Federal Antimonopoly Service of the Central District of March 26, 2009 N A64-4885 / 08-19).

The failure to indicate in the decision to suspend operations on the taxpayer's accounts, for which types of taxes and for what deadline for submitting tax returns, such declarations were not filed, in the opinion of the judges of the Federal Antimonopoly Service of the West Siberian District, excludes the possibility of checking compliance by the tax authority with the expiration of the 10-day period for submitting the relevant tax return and the right to make a decision to suspend operations on the taxpayer's current account, which occurs in the event of failure to submit a specific individually defined tax return (Resolution of the Federal Antimonopoly Service of the West Siberian District dated 09.09. ).

The legislator in the Tax Code of the Russian Federation did not establish the amount within which operations are suspended in this case, in contrast to the suspension of operations in case of failure to comply with the requirement to pay tax debts. Financiers believe that if the declaration is submitted late, the funds in the taxpayer's accounts are blocked in full (Letters of the Ministry of Finance of Russia dated 17.04.2007 N 03-02-07 / 1-182, dated 15.04. 167). In the form of the decision to suspend operations on the taxpayer's accounts, drawn up in the case under consideration, the field indicating the amount to be collected (secured) in order to execute the decision is not filled in by the tax authorities. Based on this, the decision to suspend operations on the taxpayer's accounts applies to the entire amount of funds on the taxpayer's accounts.

Suspension of transactions on the account to ensure the decision to collect tax does not apply to payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the fulfillment of the obligation to pay taxes and fees, as well as to write-off of funds to pay taxes (advance payments), fees, insurance premiums, relevant penalties and fines and for their transfer to the budget system of the Russian Federation. The above provision, according to the judges of the Federal Antimonopoly Service of the Central District, does not apply to cases of suspension of operations on the account due to failure to submit a tax return. They considered the actions of the lower courts in terms of rejecting the plaintiff's arguments about the bank's violation of Art. 855 of the Civil Code of the Russian Federation lawful, since the operations on the claimant's settlement account were suspended due to the latter's failure to fulfill the obligation to submit tax returns, and not to ensure the execution of the tax authority's decision to collect a tax or fee. In this case, the established paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, the order in which funds are debited from the account is not significant, given that the order is applied in case of insufficient funds on the client’s account to satisfy all the requirements presented to him (Resolution of the Federal Antimonopoly Service of the Central District of September 21, 2009 N F10-3848 / 09) .

Tax officials often qualify the submission of a tax return in the abolished form as a failure by the taxpayer to fulfill the obligation to file it. Following this, they take interim measures in the form of suspension of operations on the taxpayer's accounts (Letter of the Federal Tax Service for Moscow dated 06.06.2005 N 09-10/39710). However, the arbitral tribunals take a different view. So, the judges of the Federal Antimonopoly Service of the North-Western District in the Decree of October 28, 2008 N A05-4850 / 2008 noted that the provisions of paragraph 3 of Art. 76 of the Tax Code of the Russian Federation do not provide for the right of the tax authority to make a decision to suspend the operations of the taxpayer on his bank accounts in the event that a tax return drawn up in the old form is submitted. Earlier, in the Decree of the Federal Antimonopoly Service of the North-Western District dated February 26, 2007 N A56-16164 / 2006, they indicated that the fact of non-submission of declarations is the basis for the suspension of operations on accounts.

The judges of the Federal Antimonopoly Service of the Volga-Vyatka District, in Resolution N A82-4019 / 2006-99 dated February 22, 2007, stated that the actions of a taxpayer who submitted declarations in an outdated form within the time limits established by law cannot serve as a basis for a tax authority to decide to suspend operations in accordance with the procedure Art. 76 of the Tax Code of the Russian Federation.

The fact that the suspension of operations on the accounts of the taxpayer is possible only if he has not fulfilled the obligation assigned to him to submit a tax return is also indicated in the Decree of the Federal Antimonopoly Service of the Volga District dated June 16, 2011 N A65-22703 / 2010.

Judges of the Federal Antimonopoly Service of the Moscow District limit the actions of the tax authorities when they somewhat broadly interpret the concept of "failure to submit a tax return." "Freezing" of the taxpayer's accounts, the reason for which was:

  • non-submission of financial statements (Decree of 26.09.2006, 28.09.2006 N KA-A40 / 9158-06);
  • incomplete volume of the tax declaration - incompleteness of the information reflected in the declaration (Resolution of 13.01.2009 N KA-A40 / 12742-08);
  • non-submission of information (information on the average number of employees for the previous calendar year) that the taxpayer should have submitted in addition to the tax return (Resolutions of 12.03.2009 N KA-A40 / 1265-09, of 29.01.2009 N KA-A40 / 13357-08);
  • non-submission of information in the form 2-NDFL (Resolution dated February 14, 2008 N KA-A40 / 235-08), -
  • declared unlawful by the judges.

The judges of the Federal Antimonopoly Service of the West Siberian District did not support the fiscal officials who suspended operations on the taxpayer's bank accounts, which did not fulfill the requirement:

  • on the submission of documents for a tax audit (Decree of 09.08.2007 N Ф04-5130/2007 (37098-А46-32));
  • on the submission of documents for a desk audit (Resolution dated April 11, 2005 N Ф04-1876 / 2005 (10085-А46-31)).

At the same time, they stated that the possibility of making a decision to suspend operations for such cases, Art. 76 of the Tax Code of the Russian Federation is not provided. Based on the meaning of Art. 76 of the Tax Code of the Russian Federation, the suspension of operations on a bank account, in their opinion, is one of the ways to ensure the fulfillment of the obligation to pay taxes, and not a way to ensure the fulfillment of the requirements of tax authorities in the course of their control measures.

The fact that the Tax Code of the Russian Federation does not provide for the suspension of operations on a taxpayer's bank accounts in the event that he fails to submit settlements on advance payments, financial statements and other documents that serve as the basis for calculating and paying taxes, was also recalled by the Ministry of Finance of Russia in Letter No. 03 dated 12.07.2007 -02-07/1-324.

This position of the financiers in terms of the taxpayer's failure to submit advance payments is also supported in the Decree of the Federal Antimonopoly Service of the Moscow District dated July 25, 2008 N KA-A40 / 6867-08.

In this case, the suspension of operations on accounts is canceled by the decision of the tax authority only after the submission of the declaration. This decision must be made by the tax authorities within one day following the day of its submission (paragraph 2, clause 3, article 76 of the Tax Code of the Russian Federation). Other grounds for unblocking accounts of the Tax Code of the Russian Federation are not provided.

Decision based on the results of a tax audit

Another situation where the tax authority may exercise the right to suspend operations on the taxpayer's accounts is provided for by Art. 101 of the Tax Code of the Russian Federation. If the tax authorities conducted a tax audit in respect of the taxpayer (field or office, in which the fact of a tax offense or other violation of the legislation on taxes and fees was established), then based on the results of consideration of its materials, the head of the tax authority has the right to make a decision:

  • on bringing him to responsibility for committing a tax offense;
  • on the refusal to hold the taxpayer liable for committing a tax offense.

The first indicates the amount of the identified arrears, the relevant penalties and the fine to be paid, the second may indicate the amount of the arrears (if it was revealed during the audit) and penalties. Any version of the decision comes into force after 10 business days from the date of its delivery to the taxpayer or, in the event of an appeal, from the date of approval by a higher tax authority (clauses 7, 8 and 9 of article 101 of the Tax Code of the Russian Federation). The demand for payment of tax, penalties and fines must be sent to the taxpayer within the next 10 working days (clause 2, article 70 of the Tax Code of the Russian Federation).

After the decision is made, the tax authority has the right to take measures aimed at ensuring the possibility of its execution. But this can be done if there are sufficient grounds to believe that failure to take these measures may make it difficult or impossible in the future to enforce such a decision and (or) collect arrears, penalties and fines specified in the decision.

The tax authorities are not entitled to immediately suspend operations on bank accounts. First, they are required to use another interim measure - a ban on the alienation (mortgaging) of the taxpayer's property without the consent of the tax authority (clause 1, clause 10, article 101 of the Tax Code of the Russian Federation). Blocking by fiscals of the taxpayer's account in accordance with paragraph 10 of Art. 101 of the Tax Code of the Russian Federation, without imposing a ban on the alienation of his property, judges unequivocally do not support (Resolutions of the FAS of the Far Eastern District of July 11, 2011 N F03-2151 / 2011, FAS of the Volga District of July 21, 2009 N A65-26985 / 2008, FAS of the North-Western District of April 16, 2009 N A05-11822/2008).

And only if the value of such property, according to accounting data, is not enough to cover the debt to the budget, then the tax authority may decide to suspend operations on accounts (in the manner prescribed by Article 76 of the Tax Code of the Russian Federation). And only in relation to the difference between the total amount of arrears, penalties, fines and the value of property, which has already been banned from alienation.

Example 4 Based on the results of the on-site audit, a decision was made to hold the organization accountable for committing a tax offense. In total, on the basis of this decision, the taxpayer owes the budget 1,268,980 rubles. The cost of all other property, on the alienation of which the tax inspectorate has imposed a ban, is 1,025,340 rubles.
In this case, the inspectorate has the right to suspend operations on the organization's bank account in the amount of 243,640 rubles. (1 268 980 - 1 025 340). The organization has the right to dispose of the rest of the funds on its account at its own discretion.

Decisions to prohibit the alienation of property and to suspend operations on bank accounts by the tax authority are often taken simultaneously. Some judges consider this to be a violation of the order and sequence of taking interim measures and recognize the decision to suspend operations on accounts as illegal. This position is justified by the fact that in this case it is impossible to establish which of the decisions the inspection made earlier (Resolution of the Federal Antimonopoly Service of the Volga District of October 25, 2011 N A12-23927 / 2010).

It was cited above that the suspension of operations on bank accounts as an interim measure is applied in the general manner, which is established by Art. 76 of the Tax Code of the Russian Federation. We repeat, paragraph 2 of Art. 76 of the Tax Code of the Russian Federation allows blocking an account only in the event of a forced collection, that is, after the entry into force of the decision based on the results of the audit and failure to comply with the tax payment requirement within the prescribed period.

Part of the arbitration courts, including the panel of judges of the Supreme Arbitration Court of the Russian Federation, believes that paragraph 10 of Art. 101 of the Tax Code of the Russian Federation is possible only subject to Art. 76 of the Tax Code of the Russian Federation. Therefore, it is possible to suspend operations on a bank account only after a decision has been made to recover (Resolutions of the Federal Antimonopoly Service of the Volga District dated March 25, 2010 N A12-12858 / 2009, dated March 11, 2009 N A55-11389 / 2008, 11/27/2008 N A05-4463 / 2008 (Determinations of the Supreme Arbitration Court of the Russian Federation dated 07/19/2010 N VAC-9566/10, dated 07/31/2009 N VAC-7277/09, dated 03/23/2009 N VAC-3022/09 in the transfer of relevant cases to The Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was denied), FAS of the Urals District dated 03.04.2008 N F09-2050 / 08-C3).

But there are also opposite solutions. So, the judges of the Federal Antimonopoly Service of the North-Western District considered that when blocking the account in accordance with paragraph 10 of Art. 101 of the Tax Code of the Russian Federation, the provisions of paragraph 2 of Art. 76 of the Tax Code of the Russian Federation are not applied, because if they are applied, the goal of introducing interim measures may not be achieved (Resolution of the Federal Antimonopoly Service of the North-Western District of February 27, 2009 N A56-19016 / 2008).

The same position is stated in the Decree of the Federal Antimonopoly Service of the Moscow District dated June 11, 2008 N KA-A40 / 4978-08.

The Scientific Advisory Board of the Federal Antimonopoly Service of the Volga-Vyatka District stated the following in its Recommendations. An interim measure in the form of suspension of operations on bank accounts is taken not to enforce the collection of tax, but to ensure the possibility of subsequent enforcement of the decision based on the results of the audit (after its entry into force), including the collection of arrears, penalties and fines specified in the decision. Interim measures should not unnecessarily burden the taxpayer and impede his financial and economic activities until the entry into force of the decision. This explains the sequence of measures: first of all, a ban on the alienation (mortgaging) of property, if such a measure is insufficient, the suspension of operations on bank accounts. In addition, since the decision of the tax authority based on the results of the audit has not yet entered into force, and the demand for tax payment (Article 69 of the Tax Code of the Russian Federation) has not been sent, the decision to collect the tax or fee (Article 46 of the Tax Code of the Russian Federation) cannot be made. Accordingly, an interim measure in the form of suspension of operations on bank accounts is taken in the absence of a decision to collect a tax or fee at the expense of funds (paragraph 12 of the Recommendation of the Scientific Advisory Council on the practice of applying tax legislation dated 09.10.2008).

Account unlock

As mentioned above, the suspension of operations on accounts is canceled by the decision of the tax authority no later than one day following the day:

  • receipt by the tax authority of documents (copies thereof) confirming the fact of collection of tax, penalties, fines, if the suspension was carried out to ensure the execution of the decision on the collection of arrears;
  • submission by the taxpayer of a tax return, if the basis for the suspension was its failure to submit.

However, often tax inspectorates ignore this responsibility. In the event that the fiscal authorities violate the deadline for canceling the decision to suspend operations on the taxpayer's bank accounts or the deadline for sending to the bank the decision to cancel the suspension of transactions on the taxpayer's bank accounts for the amount of funds in respect of which the suspension regime was in effect, interest is accrued, payable to the taxpayer for each calendar day of violation of the deadline.

Interest is also charged in the event of an unlawful decision by the tax authority to suspend operations on the taxpayer's bank accounts. They are accrued for the amount of money in respect of which the said decision of the tax authority was valid for each calendar day starting from the day the bank receives a decision to suspend operations on the taxpayer's accounts until the day the bank receives the decision to cancel the suspension of operations on the taxpayer's accounts.

The interest rate is taken equal to the refinancing rate of the Bank of Russia, which was in force on the days (clause 9.2, article 76 of the Tax Code of the Russian Federation):

  • unlawful suspension of operations on taxpayer accounts;
  • violation by the tax authority of the deadline for canceling the decision to suspend transactions on the taxpayer's bank accounts or the deadline for sending to the bank a decision to cancel the suspension of transactions on the taxpayer's bank accounts.

Therefore, if the fiscals do not unblock the account in time, the taxpayer can apply to the tax office with an application (in any form) indicating bank details for transferring the amount of interest. The financiers strongly recommend that the organization reflect the amount received in non-operating income, since in paragraphs. 12 p. 1 art. 251 of the Tax Code of the Russian Federation Art. 76 is not named (Letter of the Ministry of Finance of Russia dated March 12, 2010 N 03-03-06 / 1/128).

Content

One of the most effective means of influencing a taxpayer is to suspend any banking operations on his accounts. The main idea of ​​the innovation is a ban on any banks, under the threat of penalties, to open new accounts with individuals and organizations that have been subjected to such sanctions. For systematic verification of information about all accounts blocked at the request of the tax authorities, an electronic system was introduced to inform banks about the suspension of operations.

What does suspension of operations on bank accounts mean?

According to article 76 of the Tax Code of the Russian Federation, the bank sets a limit on all debit transactions of the client, as directed by the Federal Tax Service, although crediting to the account and working with deposits is allowed. The blocking of accounts applies to individuals and legal entities and individual entrepreneurs. The exception is the payments prescribed in the same regulatory act, the execution of which is carried out according to the established priority.

  • contributions to the PFR and the FSS;
  • writing off taxes;
  • payment of wages to employees (if we are talking about an organization);
  • executive documents and voluntary payments.

Where to get information about the suspension of operations on taxpayer accounts

Since 2014, the “System for informing banks about the status of processing electronic documents” has been introduced on the website of the Federal Tax Service. Here you can make a request for free at:

  • the status of processing files of the credit institution;
  • valid blocking decisions;
  • exchange participants;
  • consolidated archive files from the Federal Tax Service of the Russian Federation to technical specifications and banks;
  • electronic document management sent from the Federal Tax Service of the Russian Federation.

Informing banks about individuals and organizations that have been subject to sanctions to block accounts was introduced by order of the Federal Tax Service of the Russian Federation dated March 20, 2015 No. ММВ-7-8/117. For banks, this was very relevant, because for the resumption of cooperation with an enterprise whose accounts are blocked, a fine of 20 thousand rubles threatens (this is prescribed in the Tax Code of the Russian Federation, paragraph 1, article 132).

The system for informing banks about the suspension of operations is called "BankInform" and allows you to get up-to-date information on counterparties and work with bank files:

  • on the status of files sent by the bank;
  • about decisions and rulings that relate to the requested taxpayer, including the exact date and number of the ruling;
  • on the state of the bank in the process of connecting to the electronic document management.

How the service "system of informing banks about the status of processing documents" works

This service contains decisions on the sanctions of the tax authorities on any enterprises or individuals. You can find out the exact date and blocking number of any account transactions, including wire transfers and the time when the decision was posted in the bank information system. Lenders will be able to see the status of their counterparties. Information is provided at the request of any user.

Checking account blocking on the tax website is publicly available, there is no fee for its use. A bank representative (as well as any other organization) can be helped by a system of informing banks about the status of electronic documents. To view the necessary information, you need to go to the website of the Federal Tax Service. In addition, in the Internet information service, you can get information at what stage the processing of files according to 311-P is.

Why is the account blocked?

Article 76 of the Tax Code of the Russian Federation details the reasons why funds in accounts are subject to blocking:

  1. An individual, individual entrepreneur or organization did not fulfill the obligation to pay taxes, fines or penalties to the federal budget on time (learn about reporting to the FSS online);
  2. Failure to submit a tax return to the relevant authorities within one decade (10 days).
  3. Non-confirmation of acceptance of the tax authority's demand for the provision of documents or a call to the tax authorities;
  4. Failure to submit within 10 days the calculation of personal income tax for their employees (quarterly)

The first two cases are tax arrears. When the taxpayer fails to submit reports, all funds are blocked in his accounts, but if fines or penalties have not been paid, then only the amount equal to the unpaid fine is blocked. Another category of violations is sanctions for failure to notify the transfer of important tax documents.

How to check account suspensions on the IFTS website

Checking for blocking funds in bank accounts is carried out online on the IFTS website. A request is sent to the system in the section: “Available decisions on suspension”, then enter data about the company - TIN or BIC of any bank. The system of informing banks about the suspension of operations will be useful not only for credit institutions, but also for companies that want to get information about a counterparty, whether he was subject to account blocking by the tax authorities.

Checking the client by TIN

Today, the tax authorities can provide information on any taxpayer, including the blocking of his accounts at the request of the Federal Tax Service. You can use a service such as informing banks about the suspension of operations. To do this, you need to know the Taxpayer Identification Number (TIN) in order to enter it in the section on information about effective decisions on sanctions on funds on bank accounts.

Checking the settlement account of the counterparty on the tax website

What to do if the bank has suspended operations on the account

It is worth remembering that the IFTS can notify you of the blocking after the fact, that is, a day or two before the start of sanctions, so the response to any tax letters demanding payment of the debt must be executed promptly. It is necessary to collect all official documents received from the tax office. This is important if you do not agree with the decision and want to appeal it to arbitration. Check whether all the deadlines and sequence are observed, whether the amount of non-payment of tax is registered, the presence of the necessary signatures, links to the main document (requirement to block).

How to unblock an account

The first thing to do if the bank, at the request of the tax authorities, has blocked it, eliminate its cause, that is, pay tax debts, penalties or fines, or send a tax return or personal income tax report for employees that was not submitted on time. The main thing is to find the right amount, then it can be written off on a collection order. In this case, the resumption of cash flow occurs within one day from the moment of receiving the requested receipts and documents, or visiting the tax office in person, or transferring money to pay off the debt.

Illegal suspension of operations on a current account

It happens that the tax authorities unlawfully block the accounts of individuals and organizations. For example, the decision to collect the tax was not made or the deadlines specified in the regulatory act were not observed. In this case, you can force the tax authorities to recognize this decision as unlawful and receive interest on the amount that was arrested.

The reasons why you can call the tax accountable for the illegal suspension of the movement of funds and receive monetary compensation in the form of penalties:

  • the blocking decision was made after the deadline for its adoption had expired;
  • the tax office sent a decision to the bank to remove the blocking late;
  • the decision to remove the blocking of funds on the accounts was made late, that is, not within the established time frame after the taxpayer had complied with the requirements of the tax inspectorate.

Video

­ Did you find an error in the text? Select it, press Ctrl + Enter and we'll fix it!

Discuss

How to get information about the suspension of operations on taxpayer accounts - verification methods

Checking the suspension of accounts of the Federal Tax Service

Currently, more and more financial transactions between business partners are carried out by bank transfer by transferring funds to bank accounts.

Such operations are carried out quickly and easily, however, as in any other business, temporary problems may arise in the implementation of banking operations.

In the event of problems and debts of an organization or legal entity, the Federal Tax Service may suspend operations on the taxpayer's accounts. Money transfers and other transactions with electronic funds through banking services are prohibited in this case.

The fulfillment by banks of the requirements of the Federal Tax Service is achieved by the presence of an appropriate article in the legislation prohibiting banks from carrying out any operations on suspended accounts of organizations. Failure by banks to comply with these conditions is fraught with serious problems with the law, and therefore it is impossible to bypass the blocking.

In order to avoid the conclusion of unprofitable contracts with organizations whose account transactions are suspended by the decision of the Federal Tax Service, one should take into account the likelihood of such a block. Before making a deal with an organization, you should check the performance of its accounts. After all, this is not only a temporary inconvenience that does not allow you to complete a banking operation in this particular period of time, but also evidence that the organization has financial problems and an unreliable reputation as a tax debtor.

Checking the status of accounts

Checking the suspension of the accounts of the Federal Tax Service is necessary to determine whether the taxpayer is blocked in the banks of the federation. You can also learn about canceling the blocking.

The procedure can be useful both for checking a business partner before concluding a financial agreement, and for personal purposes, in order to ensure the well-being of one's accounts or to find out in a timely manner about the suspension of operations on accounts and its cancellation.

You can easily and quickly find out the current status of accounts by contacting the organization providing the service of such a check for help. Employees of the service will check the status of the specified account in the databases of the Federal Tax Service and provide the client with information about the account being checked.

If account transactions can be carried out without problems, and, therefore, the account holder has no problems with the Federal Tax Service, you can safely conclude any agreements with confidence in the correct and timely fulfillment of mutual obligations. If the organization has problems with the tax authorities, some operations should be canceled or postponed.

Share with friends:
Similar posts
© 2022 com-roseltorg.ru Popular articles about banking services