What to do if your current account is suspended. Grounds and procedure for suspending transactions on taxpayer bank accounts

Tax authorities can block an organization's current account, paralyzing its activities. It would seem that a law-abiding company has nothing to fear. However, as practice shows, the “monetary oxygen” can be cut off at any moment and there are plenty of reasons for this. And in last years there were even more of them. Details in the article.

The rules established by Art. 76 of the Tax Code of the Russian Federation apply not only to taxpayer organizations, but also apply to:

tax agent - organization and payer of the fee - organization;
individual entrepreneurs— taxpayers, tax agents, payers of fees;
organizations and individual entrepreneurs who are not taxpayers (tax agents), who are required to submit tax returns in accordance with part two of the Tax Code of the Russian Federation;
notaries engaged in private practice, lawyers who have established law offices - taxpayers, tax agents.

Please note that when a company whose bank accounts have been blocked by tax authorities ceases to exist due to reorganization, the blocking decision is transferred to the accounts of its legal successor (Letter of the Federal Tax Service dated September 2, 2016 No. ED-4-8/16327).

What operations is the company entitled to carry out using a blocked account?

Suspension of operations on an account does not mean that the company will not be able to use the funds on it. The restriction does not apply to payments whose priority precedes the fulfillment of obligations to pay taxes (Clause 1, Article 76 of the Tax Code of the Russian Federation).

The order of fulfillment of obligations is as follows (clause 2 of Article 855 of the Civil Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 01.08.2014 No. 03-02-07/1/38070):

Executive documents on compensation for harm caused to life and health, and on the collection of alimony.
Executive documents on the payment of severance pay, wages under employment contracts, remuneration to authors for the results of intellectual activity
Transfer of salaries to employees under employment contracts, taxes and contributions to the budget on behalf of the tax authorities, the Pension Fund of the Russian Federation or the Social Insurance Fund.
Executory documents to satisfy other monetary claims.
Transfers for other payment documents in calendar order.

Payment of salary from a blocked account

Since the payment of wages and the payment of taxes and contributions belong to the third priority, the bank will fulfill the order that comes to it earlier (Letters of the Ministry of Finance of Russia dated December 15, 2014 No. 03-02-08/64580, dated August 1, 2014 No. 03-02- 07/1/38070). True, some courts believe that the order in which money is written off from an account is not taken into account if there is a decision by inspectors to suspend transactions on the taxpayer’s bank accounts (for example, FAS Resolution Central District dated September 21, 2009 No. F10-3848/09). Previously, the Ministry of Finance was against paying salaries from a blocked account ( Letter of the Ministry of Finance of Russia dated July 7, 2011 No. 03-02-07/1-229).

In some cases there are problems with enumeration wages from a blocked account will not arise at all. Let's list them:

salaries are paid from the unblocked account balance;
the operation is carried out according to a writ of execution (wage debts are collected in court);
settlements with employees upon liquidation of an organization (Letter of the Ministry of Finance of Russia dated 04/08/2011 No. 03-02-07/1-112).

Another category of payments that in the mind is inextricably linked with wages- amounts of social benefits (for temporary disability, pregnancy and childbirth and child care). Despite the fact that social benefits are paid from the funds of the Federal Social Insurance Fund of the Russian Federation, these amounts do not enjoy any priority in the event of suspension of operations. Thus, the payment of benefits during blocking may also be suspended until it is canceled (Letter of the Ministry of Finance of Russia dated September 11, 2012 No. 03-02-07/1-221).

Other payments

Please note that the suspension of transactions on taxpayer bank accounts does not apply to a number of payments. Simply put, even if the account is blocked, you can write it off:

funds to pay insurance premiums. This is directly provided for by the norm of paragraph 1 of Art. 76 of the Tax Code of the Russian Federation and confirmed by the position of the Ministry of Finance of Russia, expressed in Letter dated 02/20/2012 03-02-07/1-41.
taxes on enforcement documents of bailiffs (letter of the Ministry of Finance of the Russian Federation dated 01.08.2011 No. 03-02-07/1-270);
payments for current claims of creditors that have priority in the order of satisfaction in relation to claims for payment of taxes.

In the latter case we're talking about in particular about the payments of the first, second and third stages specified in paragraph. 2 - 4 p. 2 tbsp. 134 Federal Law dated October 26, 2002 No. 127-FZ “On insolvency and bankruptcy”. These include:

demands for current payments related to legal expenses in the bankruptcy case, payment of remuneration to the arbitration manager, with the collection of arrears in payment of remuneration to persons who performed the duties of the arbitration manager in the bankruptcy case, requirements for utility and operating payments necessary for the implementation of the debtor’s activities, etc. .

Is it possible to open a new account?

The taxpayer will not open another account in the bank where the decision on suspension was received. The credit institution simply does not have the right to do this. Moreover, for such actions the company may be fined (clause 1 of article 132 of the Tax Code of the Russian Federation, clause 2 of article 15.7 of the Code of Administrative Offenses of the Russian Federation).

Open an account in another bank without knowledge tax authority also not possible. Banks under threat of fines opening new accounts is prohibited those persons in respect of whom a decision was made to suspend operations (clause 12 of Article 76, clause 1 of Article 132 of the Tax Code of the Russian Federation). For example, for opening an account in the presence of a decision of the tax authority to suspend operations on the accounts, a fine of 20 thousand rubles is collected from the bank. (Clause 1 of Article 132 of the Tax Code of the Russian Federation).

Now, in order to check whether a client has frozen accounts, bank employees must manually send the corresponding request through a special service . From July 2017, banks will receive this information automatically from the client’s electronic file.

Suspension of account transactions. Situations from practice

The tax office mistakenly blocked the account, the error was confirmed, but the account remained blocked for 4 days. How can you punish the Federal Tax Service for such actions?

If operations on an account are illegally suspended, the tax inspectorate is obliged to pay interest to the taxpayer for each calendar day of arrest of the account from the day the bank receives the decision to block it until the day the bank receives the decision to cancel it (clause 9.2 of Article 76 of the Tax Code of the Russian Federation). In order to collect them, it is necessary to send a corresponding application to the Federal Tax Service, to which it is recommended to attach a calculation of interest.

Does the tax office have the right to block a transit account?

A transit currency account is not an account within the meaning of Art. 11 of the Tax Code of the Russian Federation. This account has a specific purpose, since it is opened for conducting transactions with foreign currency simultaneously with a current foreign currency account (clause 2.1 of Bank of Russia Instruction dated March 30, 2004 N 111-I “On compulsory sale part of foreign exchange earnings in the domestic foreign exchange market Russian Federation", Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 4, 2002 No. 10335/01).
Thus, the Tax Code of the Russian Federation does not provide for the suspension of transactions on taxpayers’ accounts in banks that are not defined in clause 2 of Art. 11 of the Tax Code of the Russian Federation, including on transit currency accounts (Letter of the Ministry of Finance of Russia dated April 16, 2013 No. 03-02-07/1/12722).

What to do to “free up” your accounts

The organization's procedure for unblocking an account depends on the reason why the inspectors decided to freeze the company's operations.

The company did not submit a declaration

In this case, the company needs:

- if the declaration has not been submitted, submit it to the Federal Tax Service;
- if the declaration has been submitted, submit to the Federal Tax Service the documents confirming its submission (for example, a list of attachments in a valuable letter if the declaration is sent by mail).

The Federal Tax Service must make a decision to cancel the suspension of transactions on accounts no later than the next day after you do this (clause 1, clause 3.1, article 76 of the Tax Code of the Russian Federation).

The company did not comply with the requirement to pay taxes, penalties, and fines

You need to make a payment and submit to the inspection an executed order for payment (bank statement) (Clause 2 of Article 76 of the Tax Code of the Russian Federation). The account will be unblocked no later than the next business day after receiving the statement (Clause 8, Article 76 of the Tax Code of the Russian Federation).

If several accounts are blocked and the total balance on them is greater than the amount specified in the blocking decision, then you can unblock some of these accounts by submitting to the Federal Tax Service:

application to cancel the suspension of transactions on bank accounts. It must indicate the accounts that you are asking to unblock and the accounts that have enough money to fulfill the request;
bank statements confirming account balances.

The decision to cancel the blocking will be made no later than on the second working day from the date of receipt of these documents (clause 9 of Article 76 of the Tax Code of the Russian Federation).

The company did not send a receipt confirming receipt of documents from tax authorities within the prescribed period

In order for the account to be unblocked, you must send the specified receipt to the tax office. Then, no later than the next business day after you do this, the Federal Tax Service must make a decision to cancel the suspension of account transactions (clause 2, clause 3.1, article 76 of the Tax Code of the Russian Federation). Or fulfill the requirement received from the inspection - submit documents, explanations, appear at the tax authority (clause 2, clause 3, article 76 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 04/21/2015 N 03-02-08/22548). On the next business day after these actions are carried out, the controllers will decide to cancel the suspension of account transactions (clause 2, clause 3.1, article 76 of the Tax Code of the Russian Federation).

Operations on the accounts were suspended as part of ensuring the execution of the decision based on the results of the audit

In this case, you need to pay the arrears (clause 2, clause 10, article 101 of the Tax Code of the Russian Federation). The account will be unblocked no later than the next business day after receiving the statement (Clause 8, Article 76 of the Tax Code of the Russian Federation). Or you need to submit an application to the inspectorate with a request to replace this security measure with bank guarantee or guarantee (clause 11 of article 101 of the Tax Code of the Russian Federation).

Then the account will be unblocked simultaneously with the decision to replace interim measures (clause 9.1 of Article 76 of the Tax Code of the Russian Federation). If several company accounts are frozen, then it can act as described above in a similar situation. Another way to terminate account blocking is to cancel the verification decision itself in accordance with the established procedure.

Illegal account blocking

If the account is blocked without the organization’s fault (and this also happens), you need to provide evidence of its absence. In particular, the following may act in this capacity:

payment orders, account statements confirming the fact of tax payment;
a declaration with a mark of acceptance by the tax authority or a receipt and a list of attachments indicating the date of sending and a stamp of the post office or with a receipt attached confirming the submission of the declaration via electronic communication channels;
an act of reconciliation with the tax authority, confirming the fact that the taxpayer has no debt to the budget.

No more than one day after the taxpayer submits all Required documents, the inspection is obliged to make a decision to cancel the blocking of his accounts (clause 8 of article 76 of the Tax Code of the Russian Federation).

At the request of the taxpayer, interim measures to enforce the decision in the form of account blocking may be replaced by:

bank guarantee (subclause 1, clause 11, article 101 of the Tax Code of the Russian Federation);
pledge valuable papers(subparagraph 2, paragraph 11, article 101 of the Tax Code of the Russian Federation);
guarantee of a third party (subclause 3, clause 11, article 101 of the Tax Code of the Russian Federation).

In cases where disagreements with inspectors cannot be resolved amicably, the taxpayer has the right to appeal to a higher tax authority (within three months from the date of receipt of the inspection decision) or to court. If the outcome of the case is favorable for the company, the decision of the arbitrators is executed immediately (Clause 7, Article 201 of the Arbitration Procedure Code of the Russian Federation). When going to court, you can submit, simultaneously with the application to declare the decision invalid, a petition to suspend the validity of such a decision.

In Part 1 of Art. 90 of the Arbitration Procedure Code of the Russian Federation states that, at the request of a person participating in the case, the court may take urgent temporary measures aimed at securing the claim or the property interests of the applicant (interim measures). According to Part 3 of Art. 199 of the Arbitration Procedure Code of the Russian Federation, at the request of the applicant, the arbitration court may suspend the validity of the contested act or decision.

The ruling of the arbitration court to secure the claim is carried out immediately in the manner established for the execution of judicial acts of the arbitration court. Based on the ruling to secure the claim by the arbitration court that issued the said ruling, a writ of execution is issued (Part 1 of Article 96 of the Arbitration Procedure Code of the Russian Federation). The taxpayer submits this writ of execution to the bank, which is obliged to resume debit transactions on the account. The effect of the interim measure usually lasts until a decision is made in the case.

This will allow the company to manage the account as usual, in order to avoid suspension entrepreneurial activity organization, losses or penalties for failure to fulfill their obligations to counterparties.

Procedure for lifting suspension

The decision to cancel the suspension is sent to the bank in electronic form no later than the day following the day of its adoption. A copy of such a decision is sent to the taxpayer in a manner similar to the procedure for sending a decision on blocking (that is, against signature or in another way indicating the date of receipt).

The most effective result when influencing taxpayers is the suspension of all banking operations on their accounts. Tax service employees have such powers.

The main purpose of these actions is to prohibit banking institutions open new accounts for organizations and individuals to whom sanctions have been applied. In order to organize information about accounts blocked by the tax service, a system for informing banks about the suspension of operations was developed.

Article 76 of the Tax Code of the Russian Federation defines the reasons why the fiscal service may suspend transactions on bank accounts of legal entities and individuals. This:

declaration not submitted on time. The account may be seized 10 days after the missed deadline for submitting the document;
there is no response to the tax service's request. As a rule, such requirements indicate a deadline by which a response must be given. If it is absent, the tax office may, after 10 days, block the account;
tax not paid. Payment must be made within 10 days. Otherwise, accounts may be blocked;
no calculation provided Personal income tax of employees organizations. Accounts are blocked 10 days after the reporting deadline.

Where and how to check account blocking information

In order to monitor the status of bank accounts of legal entities and individuals, the BankInform system is used on the website of the Federal Tax Service of the Russian Federation (a system for informing banks about the status of processing electronic documents). With its help, it is possible to obtain information about:

state of electronic document processing;
availability of a solution for blocking accounts;
participation of the bank in electronic exchange of documents;
united archival databases from the tax service to TU and banking institutions;
electronic documents emanating from the Federal Tax Service of the Russian Federation.

All Russian citizens can use the system to verify information completely free of charge.

The procedure for obtaining information in the system

In order to find out whether the account is blocked, follow the instructions:

visit the official web resource of the fiscal service (service.nalog.ru/bi.do - website of the Federal Tax Service);
find the service “system for informing banks about the status of processing electronic documents”;
select the “request for valid suspension decisions” tab;
Fill out information about the person you are interested in. Taxpayer INN and BIC data will be required credit institution in which his account is maintained;
confirm the automatic request that the information is needed by a person and not a robot;
Click on the “send request” button.

Following this, the BankInform system will issue a message indicating why the account was blocked. Using this information, the taxpayer has the opportunity to check whether such a decision complies with the law. The message contains all the information necessary to understand the reasons for such actions by the tax service. Special attention should be sent to:

date specified in the response. It is of great importance from what time the accounts were blocked. The period during which the delay in providing documentation, paying taxes, etc. lasts is also important;
existence of debt and its amount;
presence of signatures of tax representatives.

If this information is not included in the message or if the information is unreliable, then the decision to block accounts can be challenged. This can be done both in the tax office itself and in court.

Procedure for unblocking an account

Blocked bank accounts create quite a lot of inconvenience for the taxpayer. This is due to the fact that this state of affairs complicates settlements with counterparties. As a result, he is most interested in removing the arrest from his accounts as quickly as possible in order to be able to continue working as usual. To unblock accounts, the taxpayer must:

pay any tax debts that have arisen due to which the account was blocked;
submit the requested tax documents;
comply with the requirements of the Federal Tax Service;
submit information about employees for personal income tax.

Having fulfilled the requirements set by the fiscal service, the taxpayer should call the desk audit department of the tax office. During the conversation, it is necessary to inform them that the conditions have been met. As a rule, there is no need to send a written request to unblock an account. But at the request of the taxpayer, for reliability, this can be done. After completing these operations, the current account will be unblocked after 24 hours.

The period during which the account is under arrest is influenced by the time during which the taxpayer will comply with the requirements of the tax service. The seizure from the account will be removed the next day after the violations are completed.

Situations may arise when employees of the fiscal service illegally block accounts. With this development of events, it is possible to force tax service agree that their decision was unlawful. Having achieved such a decision, you can receive interest on Money blocked on the account. Possible reasons when the fiscal service can be exposed for illegal actions and receive monetary compensation:

the account was blocked after the deadline for making such a decision expired;
The tax office sent a late notification to the bank to unblock the account;
the decision to lift the arrest was not made within the prescribed period of time.

Although the BankInform system was created primarily for banks, all companies in the Russian Federation have the opportunity to use it so as not to suffer due to dishonest partners.

Having information about the taxpayer’s TIN, you can find out all the information about blocking the account, including dates and decision numbers.

Alexander Zrelov, member of the expert council at the Chamber of Commerce and Industry of the Russian Federation
on improvement tax legislation and law enforcement practice, k. ju. n.

Let us consider the features of the procedure for suspending transactions on bank accounts, as well as electronic money transfers, taking into account the current law enforcement practice.

Suspension of transactions on a bank account in the manner prescribed by law is an acceptable form of restricting the client’s rights to dispose of funds in the account (Article 858 of the Civil Code of the Russian Federation). The purpose and consequences of such a restriction are explained Tax Code. However, using solely the text of this article, it is very difficult to answer a number of questions related to the “account blocking” procedure and its cancellation. Therefore, many of them have already become the cause of litigation. We will draw attention to some of the decisions made as a result of these proceedings.

Grounds for suspending account transactions

The list of grounds for the tax inspectorate to make a decision to suspend transactions on bank accounts, as well as transfers of electronic funds of a taxpayer, is exhaustive, and today it consists of the following points:

The requirement to pay taxes, penalties or fines has not been fulfilled (clause 2 of Article 76 of the Tax Code of the Russian Federation);

Requirements for the provision of explanations (clause 3 of Article 88 of the Tax Code of the Russian Federation);

Notifications of summons to the tax authority (subclause 4, clause 1, article 31 of the Tax Code of the Russian Federation).

The decision to suspend operations will be made by the head of the tax inspectorate or his deputy within 10 working days from the date of expiration of the deadline for transmitting such receipts in electronic form.

The decision to suspend must be canceled no later than one day after the receipt or requested documents are handed over or the representative of the organization summoned to the inspection appears.

Let us once again draw your attention to the fact that the obligation to ensure receipt of documents sent by the tax inspectorate also extends to persons who, not being tax payers, must file tax returns. Consequently, the procedure for suspending transactions on bank accounts also applies to them.

Features of making payments during the period of restriction of account use

To suspend transactions on an organization’s accounts, the tax authority makes an appropriate decision and sends it to the bank where it has an account. The organization is given only copies, but not the originals, of decisions to suspend and cancel the suspension of these operations. A reasoned justification for the need to “block the account”, as well as a mandatory preliminary ban on the alienation (pledge) of the taxpayer’s property is not required.

Suspension of transactions on bank accounts means the cessation of only debit transactions, with the exception of categories of payments directly provided for by the Tax Code (post. of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 1836/11). The operation suspension regime also applies to funds deposited into the account after the suspension procedure was introduced.

Article 76 of the Tax Code does not provide for the power of a bank, at its own discretion, to suspend debit transactions on an organization’s accounts (decision of the Supreme Arbitration Court of the Russian Federation dated June 15, 2011 No. VAS-3674/11). The bank has the right to write off funds from the organization’s account on instructions from the tax authority in the order established by civil legislation.

Thus, the write-off of funds under settlement documents providing for payments to budgets, as well as the transfer or issuance of funds for wages to persons working under an employment contract, are carried out in the calendar order of receipt of these documents after the transfer of payments made in accordance with Article 855 Civil Code first and second.

The Tax Code does not contain restrictions on sending collection orders to collect debts on taxes, fees, penalties, and fines to an account on which transactions have been suspended. Suspension of transactions on accounts does not interfere with the fulfillment of obligations to pay taxes, fees and mandatory payments to the budget and off-budget funds, including payment and transfer:

State duty;

Taxes withheld by an organization as a tax agent from its employees;

Taxes in budget system RF on enforcement documents of bailiffs;

Mandatory insurance premiums pension insurance;

Insurance contributions for compulsory social insurance against accidents at work and occupational diseases.

Carrying out debit transactions for payments that do not precede tax payments during the period when the bank is executing a decision to suspend all debit transactions on the organization’s accounts until the amount of tax debt is fully repaid is grounds for prosecution (Article 134 of the Tax Code of the Russian Federation). The form of settlements (based on a payment order or payment request) does not affect the decision on the admissibility of payment execution under the conditions of this interim measure (Regulation of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 1836/11).

It is important to note that the amount tax debt During the period of suspension of transactions and transfers of the taxpayer, penalties continue to accrue.

The suspension applies, in particular, to transactions where the bank writes off funds from the bank client’s account:

For payment bank commission;

For payments made using payment cards before the suspension of account operations;

According to executive documents providing for the satisfaction of monetary claims of another organization;

For payment of customs duties and fees, enforcement fee, fines imposed bailiffs.

Suspension of operations and transfers is allowed:

For the accounts of the liquidated organization;

According to the accounts, open bank in violation of the established ban on opening new accounts for a taxpayer;

By bank accounts, opened in a non-bank credit organization, for which settlements are carried out by bank transfer.

Moreover, in the event of liquidation of an organization, the suspension of transactions on its bank accounts does not apply to payments for wages of persons working or who worked under an employment contract.

It should also be taken into account that when operations on bank accounts are suspended in connection with the activities management company It is possible to apply this restriction to accounts that account for funds belonging to the management company, but the suspension does not apply to accounts trust management, on which funds of third parties are accounted for and stored.

Current legislature introduces a number of restrictions on the possibility of suspending operations and transfers of organizations that have signs of financial insolvency and are at risk of becoming bankrupt.

Thus, the tax inspectorate does not have the right to make a decision:

Limiting the right of the debtor from the date of introduction of bankruptcy proceedings (declaring the debtor bankrupt) to dispose of the funds belonging to him in the presence of current debt subject to collection outside the framework of the bankruptcy case;

The debtor's right, from the date of the arbitration court's ruling on the introduction of surveillance, to dispose of the funds belonging to him;

On suspension of any funds (including current payments) at the stage of introducing external management into the organization.

In case of suspension of debit transactions on bank accounts, it is allowed to make payments from this account in order to pay off current claims (decision of the Supreme Arbitration Court of the Russian Federation dated June 15, 2011 No. VAS-3674/11), relating to the first - third stages and named in paragraphs two - four of paragraph 2 of Article 134 of the Law “On Insolvency (Bankruptcy)” (Federal Law of October 26, 2002 No. 127-FZ).

The tax inspectorate has the right to suspend operations on all current accounts of an organization known to it in various banks. According to the Tax Code, the suspension is not carried out to ensure the execution of a collection order sent to the bank. Therefore, it is permissible to make decisions to suspend operations on those bank accounts to which collection orders have not been issued (and are not planned to be issued). It is also acceptable to issue collection orders to one account in one bank and make a decision to suspend transactions on other accounts of the organization.

The closure by a bank of accounts in respect of which the tax inspectorate has made a decision to suspend operations is not a basis for recognizing this decision as invalid or terminated, and also does not cancel the ban on the organization opening new accounts in this bank. This prohibition is valid until the decision to suspend the organization’s operations on bank accounts is canceled.

From January 1, 2014, the ban on opening new accounts for an organization subject to a decision to suspend operations applies not only to the bank where there is already an open account of this client, but also for all other banks. The procedure for informing banks about the suspension of operations and about canceling the suspension of operations on taxpayer accounts and transfers of his electronic funds in the bank by this time should be developed by the Federal Tax Service of Russia in agreement with the Bank of Russia (clause 12 of article 76 of the Tax Code of the Russian Federation as amended by the Federal Law dated July 23, 2013 No. 248-FZ).

Resumption of account transactions

The effect of a decision to suspend transactions on an organization’s bank accounts and transfers of its electronic funds can only be terminated by the tax authority itself by canceling it. The provisions of the Tax Code provide for the possibility of canceling this decision only in expressly provided cases (clause 8 of Article 76 of the Tax Code of the Russian Federation). Cancellation of a decision on other grounds is not permitted. The revealed fact of violations in the application of substantive law is not a sufficient basis for canceling such a decision. The tax inspectorate's revocation of the decision to suspend transactions on the taxpayer's account is also not allowed.

In the event of reorganization or liquidation of the inspectorate that made the decision on suspension, its legal successor, as well as a higher tax authority, has the right to make a decision to cancel it.

In case of exclusion from the Unified State Register of Legal Entities of an organization that has ceased its activities, automatic (without an inspection decision) cancellation of the suspension of operations on bank accounts is not allowed.

Please note that receiving credit organizations A court ruling on the introduction of surveillance also entails the termination of the decisions existing in a given bank to suspend operations and transfers in relation to a given taxpayer. A sufficient basis for canceling a decision to suspend operations on a current account is a court decision to declare the debtor bankrupt and to open bankruptcy proceedings against him. In these cases, in order to lift the suspension of transactions on the taxpayer’s bank accounts, it is not necessary to wait for an additional decision by the tax inspectorate to lift the suspension.

The inspection’s obligation to deliver a decision to cancel the suspension of account transactions to the bank is considered fulfilled only from the moment the decision is received by the bank. If the tax authority violates fixed time sending to the bank a decision to cancel the suspension of transactions on the organization’s bank accounts, interest is accrued on the amount of directly blocked funds for each calendar day of violation of the deadline (clause 9.2 of Article 76 of the Tax Code of the Russian Federation). It is worth noting that these interests are subject to income tax (letter of the Ministry of Finance of Russia dated February 14, 2011 No. 03-03-06/1/101).

What to do if your account operations are suspended

Forced collection from an account

Unblock account

Cancel suspension

How to pay tax when an account is blocked

Tax lawyer Gordon Andrey Eduardovich

Chamber of Lawyers of the Moscow Region

Suspension of transactions on bank accounts

Almost every taxpayer, even individuals, are faced with a situation where they cannot make a payment from their bank account because the account has been “blocked by the tax office.” The actions of the tax office in such situations are called Suspension of transactions on the taxpayer’s bank account, or suspension of transactions on bank accounts. This procedure is established by Article 76 of the Tax Code of the Russian Federation and is a way to ensure that taxpayers and tax agents fulfill their obligations to pay taxes as well as execution and other tax obligations.

Important: The rules of Article 76 of the Tax Code of the Russian Federation, in addition to taxes, also apply to fees.

That is, an outwardly similar situation for taxpayers (account blocking) arises, for example, if a tax return is not filed, if the taxpayer violates the procedure for electronic document management with the tax office, as well as during the forced collection of taxes, tax arrears and fines. In all these cases, it is possible to block the account in accordance with Article 76 of the Tax Code of the Russian Federation.

The account owner perceives the suspension of the account by the tax authorities as the bank stopping servicing the account, including the suspension of debit transactions on the account. In reality, this is not entirely true; we will explain this below.

Attention: Account suspension can also be arranged by bailiffs (FSSP) for unfulfilled tax payments

We repeatedly encounter situations where clients, without understanding the blocking of accounts, spend weeks on correspondence and trips to communicate with the tax office to unblock the account. In reality, the tax office collects arrears, penalties, fines through the bailiffs (FSSP), and the bailiffs issue a collection account. Paying money to budgets in such a situation will achieve nothing. You need to deal with the bailiffs and remove the blocking of the account.

We recommend: Whenever your account is blocked, first of all find out exactly the reasons for the blocking, and only then act.

Grounds for account suspension

Suspension of an account is a strictly formalized procedure, the right to apply which by the tax authorities of the Russian Federation is directly established in Article 31 of the Tax Code of the Russian Federation, and the procedure for carrying out suspension is in Article 76 of the Code. Account suspension is possible for both taxpayers and tax agents.

Suspension of movement on a taxpayer’s account is possible in the following cases (Grounds for account suspension):

Start of the procedure forced collection arrears, fines in case of failure to fulfill the obligation to pay tax (fee)
Making a decision to involve the taxpayer in tax liability(Part 10 of Article 101 of the Tax Code of the Russian Federation)
No submissions organization declaration within 10 days after the expiration of the deadline established by the code for its submission
Failure of an organization to submit declarations in electronic form after 10 days from the date of the deadline for its submission established by the Code
Failure to submit to the tax authority a receipt confirming receipt of a request for documents or information, or a summons to the tax authority.

Suspension of an account with a tax agent is possible in the following cases:

failure by the tax agent to submit a calculation of the amounts of personal income tax calculated and withheld by the tax agent to the tax authority within 10 days after the expiration of the established deadline for submitting such a calculation.

How to find out about account suspension

The danger of blocking accounts by tax authorities or banks for other reasons is obvious. Suspension of accounts is possible for any taxpayer, including counterparties. A qualified accountant and legal staff of any organization must know how to find out about the suspension of an account.

Currently, the presence of account blocking (at least from the tax office) can be checked online on the website of the Federal Tax Service of Russia, page address: https://service.nalog.ru/bi.do.

The electronic service is called: System for informing banks about the status of processing electronic documents (311-P, 365-P).

To receive information about account blocking, you must enter Individual tax number(TIN) of the taxpayer - the owner of the bank account, and details of the bank account "BIK", the account that interests you. In this way, it is possible to quickly check both the taxpayer’s own accounts and the accounts of counterparties.

Blocking of current account by tax authorities

How is account movement suspended?

The above reasons for suspending movement on an account require a different procedure for formalizing the suspension, but documenting it should be anyway.

Account suspension due to non-payment of taxes:

The basis for blocking an account is part 2 of Article 76 of the Tax Code of the Russian Federation. In this case, blocking an account performs a specific security function - to ensure that a specific payment pays specific amounts of tax, penalties, and fines to the budget. Considering the possibility of limiting the rights of taxpayers through forced collection of arrears in accordance with Article 46 of the Tax Code of the Russian Federation, account blocking is possible and applied when two circumstances exist simultaneously: 1) When the tax authority identifies arrears and 2) Failure by the taxpayer to fulfill obligations to repay it.

As you know, arrears are possible if taxes are not paid on time, or if arrears are identified during a tax audit. According to the rules of the Tax Code, the taxpayer must be notified by the tax authority about the arrears he has, and he must be asked to repay the arrears in voluntarily. In each case of detection of arrears, the tax authority has the right to send the taxpayer a demand for tax payment (Chapter 10 of the Tax Code of the Russian Federation).

At the same time, forced collection from funds in the account is formalized by a separate decision of the tax authority.

Thus, the suspension of account movement due to non-payment of taxes must be preceded by registration and sending to the taxpayer other documents:

Request for payment of tax (fee), penalty, fine
Decision on collection of tax (fee), penalty, fine
Decision to suspend movement of a bank account.

Blocking electronic payments

The rules on suspending movement of a bank account are also applied to suspending the movement of electronic payments of a taxpayer.

Non-identical procedures significantly complicate the taxpayer’s situation establishment of suspension accounts and lifting the suspension.

The suspension is sent from the tax office to the bank via electronic channels and is accepted by the tax office using its own documents (available to the tax office) (formally) (Part 8 of Article 76 of the Tax Code).

At the same time, the tax office can issue a suspension on several accounts. And the bank is obliged to unquestionably implement the suspension from the moment it receives the decision on suspension until it receives the decision on cancellation.

Removal of suspension on an account is also carried out by a separate decision of the inspectorate, and possibly not before receiving tax documents about paying taxes. (Part 8 of Article 76 of the Tax Code of the Russian Federation).

Taking into account the time it takes to pay the tax, and this is only possible by depositing money into the account, receiving a supporting document - at least an account statement, the deadline for submitting the corresponding application and attachment of payment documents, the day for consideration by the tax office, we get - about a week from the date of discovery suspension of the cash account.

And this, if you have “free” money to upload to your account.

How to unblock an account

If several accounts are blocked

If the account is blocked, the tax payment will only help with a sufficient amount to pay off the tax demands on the tax payment accounts. In this case, the tax payer has the right to ask the tax office to unblock the accounts containing funds in excess of the amount of arrears, penalties and fines under the suspension decision.

Studying the decision to suspend movement on the account, among others mandatory details- names, addresses, INN, OGRN of the taxpayer, pay attention to exact amount(if the blockage is due to collection of arrears, penalties, fines), which must be collected. This amount must be clearly indicated in the decision, with reference to other documents - the Request for payment of tax and the Decision to collect tax from the taxpayer’s account.

Having confirmed with an account statement that there are sufficient funds for collection on one of the accounts, you have grounds to ask the tax office to remove the block from the remaining ones.

And if the tax authorities refuse to unblock the account, they will demand payment of the corresponding penalties, and possibly losses.

Suspension due to declaration

Movement on the account may be suspended in accordance with Part 3 of Article 76 of the Tax Code in case of failure to submit tax return or documents requested from the taxpayer - blocking due to the declaration.

In these cases, the tax office also needs to comply with formalities to block the account, but to a lesser extent. The situation for the tax office becomes more complicated if the tax agency uses electronic document management with the tax office. Then the tax office needs only the information it has from the computer to decide to suspend the account. And blocking in cases of failure to submit a tax return occurs very quickly.

Often, account blocking occurs without sufficient grounds, formally. Nalplat sent a message to the tax office, but it did not go through. The reasons why the message (receipt) did not go through to the tax office’s computer on the tax payment side are not of interest to the tax office. Computer program doesn’t understand, the very fact of not filing a tax return on time is enough for her.

The response to the tax office’s request was not received via electronic communication channels within the established period - that’s all, there are formal grounds for suspending movement on the account.

Receive an appropriate decision to suspend the account.

How to unblock an account?

How to unblock an account depends on the reasons for which the account was blocked. General rule— eliminate the cause of the blocking. If you have not paid taxes and have no funds, this will now become easier.

On November 29, 2016, amendments were made to the Tax Code allowing for the payment of arrears, penalties, and fines by third parties - the founders and managers of the taxpayer.

Cancellation of suspension of account movement in case of failure to submit documents

In contrast to the procedure for lifting a block for non-payment of taxes, lifting the suspension of an account due to failure to submit a tax return, failure to submit requested documents, etc. (Part 3 of Article 76 of the Tax Code of the Russian Federation) is canceled “formally”, upon termination of the reasons (grounds) for establishing the suspension. That is, if you do not submit a tax return, you need to submit a tax return, if you do not submit documents, you must provide the requested documents to the tax office, if you do not submit a receipt, you must transfer the receipt, if you do not submit documents (explanations), you must submit documents (explanations) (Part 3.1 of Article 76 Tax Code).

Similarly (formally), the decision to suspend movement on the accounts of tax agents for personal income tax is canceled. The decision must be canceled after the tax agent submits to the tax authority the corresponding calculation of the calculated and withheld personal income tax amounts.

In all cases of suspension for reasons of failure to submit documents (declarations, explanations, etc.), decisions on suspension must be made no later than the next day after the date of elimination of the violation. (Parts 3.1 and 3.2 of Article 76 of the Tax Code of the Russian Federation).

How to pay when your account is suspended

Suspension of movement on an account in case of non-payment of tax is structured in such a way as coercion to fulfill the legal requirements of the tax authority. At the same time, it is assumed that the constitutional principle of protecting property is observed and that the infliction of unreasonable damage to the taxpayer is limited.

Article 76 of the Tax Code of the Russian Federation stipulates that the suspension of operations does not entail a prohibition, but limiting expenditure transactions. At the same time, the flow of money into the account is not limited at all. Yes, and debit transactions from a bank account are not completely prohibited.

Expenditure transactions from a “tax blocked” bank account are allowed, which, in order of priority, are earlier than the payment of taxes under civil law. (Part 1 of Article 76 of the Tax Code of the Russian Federation)

For example, in accordance with the Civil Code of the Russian Federation (Article 855), if there are limited funds in a bank account and their insufficiency to satisfy all requirements for the account, these requirements are satisfied in the following order:

Firstly By executive documents providing for the transfer or issuance of funds from the account to satisfy requirements for compensation for harm caused to life and health, as well as claims for alimony;
secondly By executive documents, providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;
thirdly By payment documents providing for the transfer or issuance of funds for settlements on wages with persons working under an employment agreement (contract), instructions from tax authorities for write-off and transfer debts in payment of taxes and fees to the budgets of the budget system of the Russian Federation, as well as instructions from the authorities monitoring the payment of insurance premiums to write off and transfer the amounts of insurance contributions to the budgets of state extra-budgetary funds;
fourthly according to executive documents, providing for satisfaction other monetary claims;
in fifth place according to other payment documents in calendar order.

Taking into account the above rules of Article 855 of the Civil Code of the Russian Federation, even if operations are suspended bank account, Article 76 of the Tax Code of the Russian Federation allows writing off from a blocked tax account (conducting expense transactions) for:

Compensation for damage to life and health
Collection of alimony
Payment of severance pay established by law and payment of wages to employees registered under employment contracts
Payment to authors

IMPORTANT: All listed payments are possible only by executive documents. The concept of an executive document is given in Article 12 of the Law of the Russian Federation “On enforcement proceedings" In relation to the situation under consideration about blocking a bank account as executive documents may be adopted:

For compensation for damage to life and health - writs of execution issued by courts of general jurisdiction on the basis of judicial acts adopted by them;
For the collection of alimony - 1) writs of execution issued by courts of general jurisdiction on the basis of judicial acts adopted by them, 2) court orders; 3) notarized agreements on the payment of alimony or their notarized copies;
For the collection of severance pay and wages - 1) writs of execution issued by courts of general jurisdiction on the basis of judicial acts adopted by them, 2) court orders;
Regarding payments to the authors - 1) writs of execution issued by courts of general jurisdiction on the basis of judicial acts adopted by them, 2) court orders.

To collect funds from accounts under enforcement documents at the time of suspension of debit transactions on the account, the relevant executive documents must be presented to the bank. According to the rules of Article 8 of the Law of the Russian Federation “On Enforcement Proceedings”, the claimant himself has the right to present an executive document on the collection of funds to the bank or this is done by a bailiff.

In order to prevent causing unreasonable harm to the tax payer and the protection of private property, the tax inspectorate DOES NOT have the RIGHT to limit the use by the payer of funds in the account in an amount exceeding the amount of claims to the account specified in the Suspension Decision. This rule is directly established by Part 2 of Article 76 of the Tax Code of the Russian Federation.

Compliance with the rules on “expense limit” requirements depends primarily on the bank, since it is the bank that implements the prohibitive function.

Remove suspension on accounts

It is possible to lift the suspension of accounts only by administrative means: 1) Through compliance with the procedures established by the Tax Code, 2) By challenging the actions and documents of the tax authority.

The Tax Code, as shown above, in Article 76 establishes both the procedure for suspending an account and the procedure for canceling the suspension. Having learned about the suspension of movement on bank accounts, the taxpayer must obtain from the tax office a copy of the decision on suspension, the form of the decision is Appendix No. 1.

From the decision, the taxpayer will learn the reasons for blocking the account, and the actions necessary to unblock the account will become clear.

The first sheet of the decision (on the left) must indicate the reasons for blocking the account - non-payment of tax, failure to submit a tax return, etc.

To unblock an account, the taxpayer must act in accordance with the rules of parts 3.1 and 3.2 of Article 76 of the Tax Code of the Russian Federation:

— When collecting tax arrears– pay tax, receive a supporting document, submit to tax statement accompanied by evidence of payment of arrears.

The invoice must be accepted by the inspectorate within the next day after submitting the application, subject to payment of the arrears.

IMPORTANT: Do not rush to pay tax arrears from the account of another legal entity or on behalf of the owner or general director the taxpayer himself. According to the rules of Article 45 of the Tax Code The taxpayer must pay the tax himself!

There are plans to change this norm, but it has not changed yet.

If someone lends you the necessary amount, use it correctly. If you remember what was said above about the procedure for suspending movement on accounts, you can simply transfer the loan to your blocked account. In this case, it is necessary that the total amount in the account exceeds the amount of claims under the decision to suspend. The necessary funds will be debited from the account based on the existing decision to collect money from the account.

After which the account will be unblocked.— If documents are not submitted – submit the relevant documents to the tax office (tax return, explanations, etc.), submission is carried out in the appropriate form – in paper or via electronic channels. Decision to lift the suspension

invoices must be accepted no later than the next day after filing a tax return, explanations, or other documents.

If the tax office does not unfreeze the accounts within the established time frame, or unreasonably suspends movement on the accounts, the taxpayer has the right to demand payment of a penalty on the suspended amount in the account for the entire period of suspension. (Part 9 of Article 76 of the Tax Code of the Russian Federation)

Moscow

Tax lawyer

Gordon Andrey Eduardovich

APPENDIX No. 1

Approved

by order of the Federal Tax Service of Russia

dated 10/03/2012 N ММВ-7-8/662@

Solution N ____________

on suspension of transactions on taxpayer accounts<*>(fee payer, tax agent)

in the bank,

as well as electronic money transfers

______________________ "__" ____________ 20__

(locality)

Head (deputy head) ___________________________________

(name of tax authority,

class rank, full name)<**>

having considered the circumstances surrounding

│ │ - failure to comply with the requirement to pay a tax, fee, penalty, fine,

└─┘ percent;

│ │ - failure to submit a tax return to the tax authority within

└─┘ ten working days after the deadline for its submission;

│ │ — ensuring the possibility of executing the decision to attract └─┘ to responsibility for committing tax offense

on refusal to hold accountable for committing tax

offenses;

│ │ - failure by the taxpayer-organization to comply with the requirements established by paragraph

Head (deputy head)

___________________________________________________________________________

(name of tax authority)

__________________________________ _____________ __________________________

(class rank) (signature) (full name)

A copy of this Decision was received by:

___________________________________________________________________________

(position and full name of the legal (authorized) representative of the taxpayer (fee payer, tax agent)

___________________________________________________________________________

(full name of the organization (full name of the individual entrepreneur,

___________________________________________________________________________

a notary engaged in private practice, a lawyer who has established a law office) - taxpayer (fee payer, tax agent), TIN/KPP, address)

_________________ ____________

(signature) (date)

(if a copy of this Decision is sent by registered mail with notification, a note from the tax authority is made indicating that the taxpayer (fee payer, tax agent) has received the registered letter in accordance with the receipt receipt received)

Among the rights granted to the tax authorities, there is also the possibility of suspending transactions 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 of clause 1 of Article 31 of the Tax Code of the Russian Federation). At the same time, suspension of transactions on taxpayer bank accounts and electronic money transfers is considered as a way to ensure execution of:

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

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

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

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

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

Providing a decision on tax collection

The taxpayer must fulfill the obligation to pay taxes and (or) fees independently and in a timely manner, that is, within the 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 discovery of the arrears, the tax authority has the right to send him a demand for tax payment (clause 1 of Article 70 of the Tax Code of the Russian Federation). This requirement must be fulfilled within eight working days from the date of its receipt, unless it specifies a longer period of time for paying the tax (Clause 4 of Article 69 of the Tax Code of the Russian Federation).
If the taxpayer does not repay the debt, then the fiscal authorities, within two months after the end of the period established in the requirement, have the right to make a decision to collect the tax. This decision is brought to the attention of the taxpayer no later than six working days (clause 3 of article 46 of the Tax Code of the Russian Federation). The decision on collection made after the expiration specified period, is considered invalid and cannot be enforced.
At the same time, the tax authority has the right to send to the bank where the taxpayer’s account is opened an order to transfer the 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 of article 46 of the Tax Code of the Russian Federation).

Taxpayers, when collecting taxes, are also given the right to suspend transactions on taxpayer accounts or suspend electronic money transfers in the manner established 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 taxpayer’s transactions 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 tax payment that was not fulfilled by the taxpayer. Such a decision can be made no earlier than the decision to collect the tax (clause 2 of Article 76 of the Tax Code of the Russian Federation).

Suspension of transactions on an account means the bank stops all debit transactions this account. But such 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 transactions for writing off funds to pay taxes (advance payments), fees, relevant penalties and fines and for their transfer to the budget system of the Russian Federation.

Let us recall that clause 2 of Art. 855 of the Civil Code of the Russian Federation establishes the order of debiting funds from an organization’s account to satisfy all requirements presented to the account if they are insufficient. According to this norm, funds are written off in order of six categories.

Write-offs based on payment documents providing for:

transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), as well as for deductions to Pension Fund RF, Foundation social insurance RF and Federal Fund mandatory health insurance, is carried out in the third place;
payments to the budget and extra-budgetary 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 priority, that is, they are preceded by payments that are written off in the first, second and third priority. However, the Constitutional Court of the Russian Federation at one time recognized the provision of paragraph. 4 paragraphs 2 art. 855 of the Civil Code of the Russian Federation (writing off funds in the third place) does not comply with the Constitution of the Russian Federation based on the fact that what is established in paragraph. 5 of this paragraph (fourth stage of write-off) mandatory write-off of payment documents providing for payments to the budget and extra-budgetary funds means only collection of debt on these payments on the basis of instructions from tax authorities and authorities tax police, of an indisputable nature (Resolution of the Constitutional Court of the Russian Federation dated December 23, 1997 N 21-P "In the case of verifying 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 tax system in the Russian Federation" in connection with the request of the Presidium Supreme Court Russian Federation").

In this connection, every year the federal law on federal budget a special rule is being introduced, according to which, pending amendments to paragraph 2 of Art. 855 of the Civil Code of the Russian Federation in accordance with the aforementioned Resolution of the Constitutional Court of the Russian Federation N 21-P, if there are insufficient funds in the taxpayer’s account to satisfy all requirements presented to him, the write-off of funds according to settlement documents providing for payments to the budgets of the budget system of the Russian Federation, as well as the transfer or issuance of funds for settlements for wages with persons working under an employment contract are made in 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 place (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 tax authority’s decision to suspend transactions on the taxpayer’s account, adopted in accordance with clause 2 of Art. 76 of the Tax Code of the Russian Federation, taking into account the established calendar order of writing off funds according to settlement documents providing for payments to the budget system of the Russian Federation, and transferring or issuing funds for settlements of wages with persons working under an employment contract. If there is no order from the tax authority to transfer amounts of taxes (fees, penalties, fines) or has been transferred to the bank after it has received settlement documents for the transfer of other payments to the budget system of the Russian Federation or funds for settlements of wages with persons working under an employment contract, the execution of the specified settlement documents are produced in order to fulfill the requirements relating to one queue (Letters of the Ministry of Finance of Russia dated 02/08/2013 N 03-02-07/1/3082, dated 02/01/2013 N 03-02-07/1/2020).

Suspension of electronic money transfers means the bank’s termination 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 taxpayer's operations due to his foreign currency account in the bank and suspension of electronic money transfers to 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 transactions on bank accounts, at the Bank of Russia exchange rate established on the date of commencement of the suspension of transactions on this foreign 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 Bank of Russia exchange rate established on the date of commencement of the suspension of the transfer of electronic money in foreign currency. currency of the specified taxpayer (clause 2 of article 76 of the Tax Code of the Russian Federation).

It was stated above that the decision to suspend the taxpayer’s transactions 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 suspending transactions on the taxpayer's accounts until a demand for payment of taxes is made and a decision on collection of taxes is made (or if the decision on collection was made after the expiration of the established period) does not find adequate support from judges. Indeed, in these cases, the fiscal authorities did not comply with the procedure for making a decision on taking interim measures against the taxpayer, established by the article in question. 76 Tax Code of the Russian Federation. And by this they violate the rights and legitimate interests of the taxpayer (Resolutions of the Federal Antimonopoly Service of the Far Eastern District dated May 19, 2011 N F03-1940/2011, FAS East Siberian District dated November 17, 2011 N A69-367/2009, dated March 31, 2010 N A19-17587/ 09, FAS Volga District dated October 25, 2010 N A55-39867/2009).

The form of the decision to suspend transactions on the accounts of a taxpayer (fee payer, tax agent) in a bank, as well as transfers of electronic funds, was approved by Order of the Federal Tax Service of Russia dated October 3, 2012 N ММВ-7-8/662@ (Appendix No. 7 to the Order). The decision on suspension of operations shall indicate the amount to be recovered in accordance with the decision on recovery. 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, paragraph 2, article 76 of the Tax Code of the Russian Federation).

Example 1. The demand issued by the tax authority for payment of tax, fee, penalty, fine (Appendix No. 2 to Order of the Federal Tax Service of Russia No. ММВ-7-8/662@) indicates: tax arrears - 57,489 rubles, penalties - 5683 rubles, fine - 11,498 rub. To ensure the transfer of their total amount - 74,670 rubles. (57,489 + 5683 + 11,498) - the head of the Federal Tax Service made a decision to suspend operations on the taxpayer’s current account in which this amount appears.
In the amount of 74,670 rubles. there is a restriction on spending funds from the taxpayer’s current account specified in the mentioned decision.

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

Rules electronic exchange information, information established by the Regulations N 365-P, provide next order sending the decision. The tax authority sends the decision to the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing. This interregional inspection forwards it to a division of the Bank of Russia, which, by an administrative document of the Bank of Russia, is entrusted with the authority to receive instructions and decisions of the tax authority in electronic form from the MI of the Federal Tax Service of Russia for the data center. This division, in turn, transfers it to the territorial branch of the Bank of Russia, after which the decision goes directly to the bank servicing the taxpayer (clauses 1.4, 3.1, 3.4 of the Regulations).

The date and time of receipt by the bank (bank branch) of the decision in electronic form, from which subsequent actions of the bank (bank branch) are carried out to execute it, are considered to be the date and time of completion of verification by the authentication code (AC) of the decision in electronic form if the results of the verification of this CA are positive , if the bank received the corresponding encrypted package according to the schedule established in the Appendix to the Regulations.

A bank (bank branch), an institution of the Bank of Russia, after completing the verification of the format of the message containing the order or decision of the tax authority, sends a message containing confirmation to the Bank of Russia technical specifications for subsequent transmission by the authorized division of the Bank of Russia to the MI of the Federal Tax Service of Russia for the data center.

If the mentioned Interregional Inspectorate of the Federal Tax Service of Russia does not receive confirmation 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 clarify the reasons for the delay (clauses 3.7, 3.8, 3.10 of the Regulations).

A copy of the decision to suspend transactions on accounts must be handed over to the taxpayer against receipt or in another way indicating the date he received this copy, 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 transactions on the taxpayer’s bank accounts and transfers of his electronic funds is subject to unconditional execution by the bank.

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

funds in accounts for which transactions are suspended in the amount of RUB 20,000. (Article 135.1 of the Tax Code of the Russian Federation);
electronic funds whose transfers have been suspended, as well as for submitting certificates in violation of the established deadline - 10,000 rubles. (clause 6 of 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 transactions on the accounts of the taxpayer (fee payer, tax agent), of its order to transfer funds not related to the fulfillment of obligations to pay a tax (advance payment), fee, penalty, fine or other payment order which, in accordance with the legislation of the Russian Federation, has an advantage in the priority of execution over payments to the budget system of the Russian Federation, is recognized as a tax offense. For such an act, the bank may be subject to penalties in the amount of 20% of the amount transferred in accordance with the instructions of the taxpayer, fee payer or tax agent, but not more than the amount of 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 collected from the bank for its execution if it has a tax authority’s decision to suspend the taxpayer’s electronic money transfers of his order for the transfer of electronic funds not related to the fulfillment of obligations to pay a tax (advance payment), fee, penalty, fine. (clause 3 of article 135.2 of the Tax Code of the Russian Federation).

While operations on the taxpayer’s accounts and the transfer of his electronic funds are suspended, the bank does not have the right 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 a bank opening new taxpayer accounts is valid until the tax authority’s decision to suspend transactions 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)). A bank cannot open a new current account for a taxpayer if it has a decision to suspend transactions on the taxpayer’s accounts, even if at the time of receipt this decision The bank account was closed based on the taxpayer’s application (Resolution of the Federal Antimonopoly Service of the East Siberian District dated 02/01/2013 N A19-12728/2012). Failure to comply with the above norm by banks is classified as a tax offense, for which a fine of 20,000 rubles is provided. (Clause 1 of 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 electronic money transfers if it has a decision from the tax authority to suspend electronic money transfers of this person (clause 1 of Article 135 of the Tax Code of the Russian Federation).

If the total amount of a taxpayer’s funds in accounts on which transactions 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 submit to the tax authority an application to cancel the suspension of transactions on his bank accounts, indicating the accounts on which there are sufficient funds to comply with the decision to collect the tax. It is recommended to attach documents confirming the availability of funds in these accounts to the application (although this is not necessary).

In this case, tax authorities are obliged, within two days from the date of receipt of such an application, to make a decision to cancel the suspension of transactions on the taxpayer’s accounts insofar as the amount of funds exceeds the amount specified in the initial decision to suspend transactions.

Example 2. On Wednesday, May 29, the organization submitted to the inspectorate an application to unblock the account with bank statements that confirm the presence of an amount sufficient to repay the debt.
The last day for the tax authority to make a decision to lift the suspension of account transactions is Friday, May 31.

If supporting documents are not submitted to the tax authority, the period for unblocking the account may increase. This is due to the fact that after receiving the application, tax authorities have the right to contact the bank with a request for cash balances in the accounts specified by the taxpayer. The request is 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 on the next business day. And only after receiving information from the bank confirming a sufficient amount of funds to execute the decision on collection, the tax authority is obliged to unblock the taxpayer’s account within two working days in terms of the excess (paragraph 3, 4, clause 9, article 76 of the Tax Code of the Russian Federation).

Example 3. Let us slightly change the condition of example 2: the taxpayer did not attach supporting documents to the application to cancel the suspension of account transactions.
On May 30, the tax authority made a request to the bank to obtain information about cash balances. The response from the bank was received on May 31. The tax authorities must make a decision to unblock the account no later than Tuesday, June 4.

Similar actions are carried out by the parties in the event of suspension of the transfer of electronic funds, if the total amount on corporate electronic means the taxpayer's payment exceeds the amount specified in the decision.

The taxpayer's operations on his bank accounts and the transfer of his electronic funds 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 transactions on the taxpayer's bank accounts and transfers of his electronic funds . The decision to cancel the suspension of transactions and transfers of its electronic funds must be made by the tax authority no later than one day following the day it receives documents (copies thereof) confirming the fact of collection of taxes, 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 that gives tax authorities the right to suspend transactions on a taxpayer’s current account and transfers of his electronic funds, as mentioned above, is his failure to submit a tax return within the prescribed period. The head of the tax authority or his deputy can make an appropriate decision within 10 working days after the end of the specified period (clause 3 of Article 76 of the Tax Code of the Russian Federation).

Officials at one time explained that the decision to suspend transactions on a taxpayer’s bank accounts if 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, a specific deadline for the adoption by the head of the tax authority of the specified decision of the Tax Code of the Russian Federation has not been established (Letters of the Ministry of Finance of Russia dated 05.05.2009 N 03-02-07/1-227, Federal Tax Service of Russia for Moscow dated 24.12.2008 N 09-14/120416 ).

The judges of the FAS Moscow District think differently. In their opinion, the decision to suspend transactions on the taxpayer’s accounts in the event of the taxpayer’s failure to submit a tax return must be made by the tax authority within 10 working days after the deadline for filing it (Resolution dated February 20, 2009 N KA-A41/433-09).

The tax authority, according to the judges of the Federal Antimonopoly Service of the Central District, did not justify the need to make a decision to suspend transactions on the taxpayer’s bank accounts in April 2008 in connection with the failure to submit declarations for the third 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 dated March 26, 2009 N A64-4885/08-19).

Failure to indicate in the decision to suspend transactions on the taxpayer's accounts for what 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 verifying compliance by the tax authority with the expiration of the 10-day period for submitting the corresponding tax return and the onset of the right to make a decision to suspend transactions on the taxpayer’s current account, which occurs in the event of failure to submit a specific individual tax return (Resolution of the Federal Antimonopoly Service of the West Siberian District dated 09.09.2009 N F04-5340/2009(19012-A45-25) ).

The legislator in the Tax Code of the Russian Federation has not established the amount within which operations are suspended in this case, in contrast to the suspension of operations in the event 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 04/17/2007 N 03-02-07/1-182, dated 04/15/2010 N 03-02-07/1- 167). In the form of the decision to suspend transactions on the taxpayer's accounts, drawn up in the case under consideration, the field in which the amount to be collected (secured) for the purpose of executing the decision is indicated is not filled in by the tax authorities. Based on this, the decision to suspend transactions on the taxpayer’s accounts applies to the entire amount of funds in the taxpayer’s accounts.

Suspension of transactions on an account to ensure a decision on tax collection 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 transactions for writing off funds to pay taxes (advance payments), fees, insurance premiums, corresponding penalties and fines and their transfer to the budget system of the Russian Federation. This provision, according to the judges of the Federal Antimonopoly Service of the Central District, does not apply to cases of suspension of account operations 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 are lawful, since operations on the plaintiff’s current account were suspended due to the latter’s failure to fulfill the obligation to submit tax reporting, and not to ensure the execution of the tax authority’s decision to collect a tax or fee. In the case under consideration, the established clause 2 of Art. 855 of the Civil Code of the Russian Federation, the order of debiting funds from the account is not significant, given that the order is applied in the event of insufficient funds in 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) .

Taxpayers often classify the submission of a tax return using the abolished form as a failure by the taxpayer to fulfill the obligation to submit it. Following this, they carry out interim measures in the form of suspension of transactions on the taxpayer’s accounts (Letter of the Federal Tax Service for Moscow dated 06.06.2005 N 09-10/39710). However, arbitration courts have a different opinion. Thus, the judges of the Federal Antimonopoly Service of the North-Western District in the Resolution 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 taxpayer’s transactions on his bank accounts in the event of submitting a tax return drawn up in the old form. Earlier, in the Resolution of the Federal Antimonopoly Service of the North-Western District dated February 26, 2007 N A56-16164/2006, they indicated that the basis for suspending transactions on accounts is precisely the fact of failure to submit declarations.

The judges of the Federal Antimonopoly Service of the Volga-Vyatka District, in Resolution No. A82-4019/2006-99 dated February 22, 2007, stated that the actions of the taxpayer who submitted established by law the deadlines for the declaration in an outdated form cannot serve as a basis for the tax authority to make decisions to suspend operations in accordance with Art. 76 Tax Code of the Russian Federation.

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

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

failure to submit financial statements(Resolution dated September 26, 2006, September 28, 2006 N KA-A40/9158-06);
incomplete volume of the tax return - incompleteness of the information reflected in the declaration (Resolution dated January 13, 2009 N KA-A40/12742-08);
failure to provide information (information on the average number of employees for the previous calendar year), which should have been submitted to the taxpayer in addition to the tax return (Resolutions dated March 12, 2009 N KA-A40/1265-09, dated January 29, 2009 N KA-A40/13357-08);
failure to provide information in Form 2-NDFL (Resolution dated February 14, 2008 N KA-A40/235-08), -
judges found to be unlawful.

The judges of the Federal Antimonopoly Service of the West Siberian District did not support the fiscal authorities who suspended transactions on the taxpayer’s bank accounts, which did not comply with the requirement:

on the submission of documents for a tax audit (Resolution dated 08/09/2007 N F04-5130/2007(37098-A46-32));
on the submission of documents for conducting desk audit(Resolution dated April 11, 2005 N F04-1876/2005(10085-A46-31)).

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 for. Based on the meaning of the article in question. 76 of the Tax Code of the Russian Federation, suspension of transactions 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 compliance with the requirements of the tax authorities when they carry out control measures.

The Ministry of Finance of Russia also recalled in Letter dated July 12, 2007 No. 03 that the Tax Code of the Russian Federation does not provide for the suspension of transactions on a taxpayer’s bank accounts in the event of his failure to submit calculations for advance payments, financial statements and other documents serving as the basis for the calculation and payment of taxes. -02-07/1-324.

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

The suspension of transactions on accounts in this case is canceled by a decision of the tax authority only after submitting a declaration. The tax authorities must make this decision within one day following the day of its submission (paragraph 2, paragraph 3, article 76 of the Tax Code of the Russian Federation). There are no other grounds for unblocking accounts under the Tax Code of the Russian Federation.

Decision based on the results of a tax audit

Another situation when a tax authority can exercise the right to suspend transactions on a taxpayer’s accounts is provided for in Art. 101 Tax Code of the Russian Federation. If the tax authorities conducted a tax audit in relation to the taxpayer (on-site or desk-based, during which the fact of committing 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:

to bring him to justice for committing a tax offense;
on refusal to hold a taxpayer accountable for committing a tax offense.

The first indicates the amount of the identified arrears, the corresponding penalties and the fine to be paid, the second may indicate the amounts of the arrears (if it was identified during the audit) and penalties. Any version of the decision comes into force after 10 working days from the date of its delivery to the taxpayer or, in the case 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 tax authorities must send the request for payment of tax, penalties and fines to the taxpayer within the next 10 working days (Clause 2 of Article 70 of the Tax Code of the Russian Federation).

After making decisions, 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 complicate or make it impossible in the future to enforce such a decision and (or) collect arrears, penalties and fines specified in the decision.

Tax authorities do not have the right to immediately suspend transactions on bank accounts. First, they are required to use another interim measure - a ban on the alienation (pledge) 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 of the taxpayer's account by the fiscal authorities in accordance with clause 10 of Art. 101 of the Tax Code of the Russian Federation without imposing a ban on the alienation of his property is clearly not supported by judges (Resolutions of the FAS Far Eastern District dated July 11, 2011 N F03-2151/2011, FAS Volga District dated July 21, 2009 N A65-26985/2008, FAS Northwestern District dated 04/16/2009 N A05-11822/2008).

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

Example 4. According to the results on-site inspection a decision was made to hold the organization accountable for committing a tax offense. In total, based on this decision, the taxpayer owes the budget 1,268,980 rubles. The cost of all other property, the alienation of which was prohibited by the tax inspectorate, is 1,025,340 rubles.
In this case, the inspection has the right to suspend transactions 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 remaining funds in its account at its own discretion.

Decisions to prohibit the alienation of property and to suspend transactions on bank accounts by the tax authority are often made simultaneously. Some judges consider this a violation of the order and priority of taking interim measures and recognize the decision to suspend transactions 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 dated October 25, 2011 N A12-23927/2010).

It was stated above that the suspension of transactions on bank accounts as an interim measure is used in general procedure, which is established by Art. 76 Tax Code of the Russian Federation. We repeat, clause 2 of Art. 76 of the Tax Code of the Russian Federation allows blocking of an account only in the case of forced collection, that is, after the decision based on the results of an audit has entered into force and the requirement to pay tax has not been fulfilled within the prescribed period.

Part arbitration courts, including the panel of judges of the Supreme Arbitration Court of the Russian Federation, believes that to apply clause 10 of Art. 101 of the Tax Code of the Russian Federation is possible only taking into account Art. 76 Tax Code of the Russian Federation. Therefore, it is possible to suspend operations on a bank account only after a decision on collection has been made (Resolutions of the FAS of the Volga District dated 03/25/2010 N A12-12858/2009, dated 03/11/2009 N A55-11389/2008, FAS of the North-Western District dated 11.27.2008 N A05-4463/2008 (Definitions of the Supreme Arbitration Court of the Russian Federation dated 07.19.2010 N VAS-9566/10, dated 07.31.2009 N VAS-7277/09, dated 03.23.2009 N VAS-3022/09 in transferring relevant cases to The Presidium of the Supreme Arbitration Court of the Russian Federation refused to review it by way of supervision), FAS Ural district dated 04/03/2008 N Ф09-2050/08-С3).

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

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

The Scientific Advisory Council of the FAS Volga-Vyatka District set out the following in its Recommendations. An interim measure in the form of suspension of transactions on bank accounts is taken not to force the collection of taxes, but to ensure the possibility of subsequent execution of the decision based on the results of the audit (after it enters into force), including the collection of arrears, penalties and fines specified in the decision. Interim measures should not unduly burden the taxpayer and complicate his financial and economic activities before the decision comes into force. This is precisely what explains the sequence of measures: first of all, a ban on the alienation (pledge) of property, and if such a measure is insufficient, the suspension of transactions 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 requirement to pay the tax (Article 69 of the Tax Code of the Russian Federation) has not been sent, a decision to collect a 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 transactions on bank accounts is taken in the absence of a decision to collect a tax or fee from funds (clause 12 of the Recommendation of the Scientific Advisory Council on the practice of applying tax legislation dated 09.10.2008).

Unblocking your account

As mentioned above, the suspension of transactions on accounts is canceled by a 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 taxes, penalties, fines, if the suspension was carried out to ensure the execution of the decision to collect arrears;
submission by the taxpayer of a tax return, if the basis for suspension was its failure to submit.

However, tax inspectors often ignore this responsibility. If the fiscal authorities violate the deadline for canceling the decision to suspend transactions 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 to be paid to the taxpayer for each calendar day of violation of the deadline.

Interest is also accrued in the event of an unlawful decision by the tax authority to suspend transactions on the taxpayer’s bank accounts. They are accrued for the amount of money in respect of which the specified decision of the tax authority was in effect, for each calendar day starting from the day the bank received the decision to suspend operations on the taxpayer’s accounts until the day the bank received 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 in force on the days (clause 9.2 of Article 76 of the Tax Code of the Russian Federation):

unlawful suspension of transactions 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.

Consequently, if the fiscal authorities do not unblock the account on time, the taxpayer can contact the tax office with an application (in any form) indicating bank details to transfer the interest amount. Financiers strongly recommend that the organization reflect the received amount in non-operating income, since in paragraphs. 12 clause 1 art. 251 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).