Find out if there are any restrictions on your current account. You can find out about blocking your current account in advance. But not from the bank. Account suspension due to non-payment of taxes

S.V. Razgulin, active state councilor of the Russian Federation 3rd class

Suspension of transactions on accounts is one of the most effective measures to influence the taxpayer. In 2016, there were more reasons for using such a measure to ensure that organizations and individual entrepreneurs fulfill their obligations. An interview with an expert is devoted to decisions to suspend account transactions.

What is the regime for suspending account transactions?

Suspension of account transactions is a special procedure for performing debit transactions on an account. All expense transactions are prohibited, except those expressly permitted by Article 76 of the Tax Code of the Russian Federation. Funds are credited to the account as usual.

Can an organization open an account in another bank if its account in the servicing bank is blocked?

Banks, under threat of a fine, are prohibited from opening new accounts for those persons in respect of whom a decision has been made to suspend operations (clause 12 of Article 76, clause 1 of Article 132 of the Tax Code of the Russian Federation).

The procedure for informing banks about the suspension of transactions and about canceling the suspension of account transactions (electronic money transfers) is established by Order of the Federal Tax Service of Russia dated March 20, 2015 No. ММВ-7-8/117. According to the order, information is provided by contacting the bank to the Internet service “System for informing banks about the status of processing electronic documents.”

The Internet service contains information from the decision to suspend transactions on accounts (transfers of electronic funds) in the bank, in particular, the number and date of the tax authority’s decision to suspend transactions on accounts (transfers of electronic funds) in the bank, indicating the date and time its placement (Moscow time) in the Internet service.

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. (Clause 1 of Article 132 of the Tax Code of the Russian Federation). In this case, to hold the bank accountable, only the very fact of the existence of the suspension decision is sufficient, the presence of which the bank had to check by contacting the Internet service of the Federal Tax Service.

According to Article 11 of the Tax Code of the Russian Federation, an account is a settlement (current) and other bank account opened on the basis of a bank account agreement.

The responsibility of a bank for opening a deposit or a deposit of an organization whose account transactions have been suspended is not established by the Tax Code.

Under what conditions does the tax authority have the right to make a decision to suspend transactions on accounts?

Operations are suspended by the head (deputy head) of the tax authority for several reasons, which, in turn, can be combined into three groups.

The first may include decisions taken as a measure to ensure the collection of tax debts. The second group includes decisions taken as a measure to ensure the submission of individual documents. The third group includes decisions taken as a measure to ensure electronic document flow with the tax authority.

What belongs to the first group of suspension decisions?

The first group includes the decision to suspend operations, taken in order to ensure the execution of the decision to collect taxes. It should be noted that in addition to the decision on collection, the tax authority must also send a demand to the taxpayer to pay the tax. The tax authority's order to write off funds to pay tax and the decision to suspend operations can be sent to different accounts of the taxpayer.

This group of grounds also includes a decision made to ensure the execution of a decision made based on the results of consideration of tax audit materials (clause 10 of Article 101 of the Tax Code of the Russian Federation).

The subsequent cancellation of the decision to prosecute (refusal to prosecute for committing a tax offense) does not in itself mean that the decision to suspend operations was made illegally. It becomes illegal if it is not canceled in a timely manner.

The taxpayer can obtain a reversal of the decision to suspend transactions on accounts by filing a petition for interim measures in the arbitration court in a dispute with the tax authority.

After the court has taken interim measures, the inspectorate must cancel the decision to suspend operations on the account in relation to the provisions of Article 76 of the Tax Code of the Russian Federation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 25, 2012 No. 10765/12).

But each of the grounds for suspending account transactions is independent and can be applied independently of each other. This means that if transactions on a taxpayer’s bank accounts were suspended for two reasons, one of which ceased to be valid, this does not entail the cancellation or non-execution of interim measures taken by the inspectorate on the other basis.

The fact that the court has taken interim measures prohibiting the tax authority from taking actions to forcibly collect tax debt, in the presence of a decision made in accordance with paragraph 10 of Article 101 of the Tax Code of the Russian Federation that has not been canceled by the tax authority, does not serve as a basis for the resumption of debit transactions on the taxpayer’s accounts.

What grounds for suspending operations can be conditionally classified as the second group?

First of all, this is the failure to submit a tax return.

The deadline for making a decision to suspend transactions on accounts for failure to submit a declaration from 2015 is 3 years and 10 working days from the date of the deadline for submitting a declaration established by the Tax Code. This limitation on the time limit for making a decision also applies to declarations not submitted to the tax authority before 2015.

Can transactions be suspended for failure to submit an income tax return at the end of the reporting period?

Suspension of transactions for failure to submit a declaration should be applied provided that a certain document is a tax return in content and not in title.

For failure to submit a tax return for corporate income tax at the end of the reporting period, suspension of operations should not be applied, since the specified document does not meet the concept of “tax return” established by Article 80 of the Tax Code of the Russian Federation.

Is it legal to suspend transactions on the accounts of a tax agent if he fails to submit reports?

Article 80 of the Tax Code of the Russian Federation distinguishes between the reporting of a taxpayer and a tax agent. At the same time, in the chapters of part two of the Tax Code of the Russian Federation, the tax agent’s reporting form can be called differently: calculation, declaration, information, etc.

Paragraph 11 of Article 76 of the Tax Code of the Russian Federation stipulates that the rules for suspending transactions on bank accounts also apply to tax agents.

The same principle applies: if the tax agent has not submitted to the tax authority a document that is not a tax return, then the suspension of transactions on his accounts cannot be applied as an interim measure (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 “On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation").

Suspension of transactions on accounts on such grounds as failure to submit a declaration other than taxpayers is possible in relation to those persons who, not being taxpayers, must submit tax returns in accordance with the Tax Code. For example, Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, in established cases, obliges the submission of tax returns by tax agents who are not taxpayers or who are taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of tax.

Failure to provide what other documents will result in the suspension of operations?

Since 2016, a new type of reporting by tax agents has been introduced - calculation of the amounts of personal income tax calculated and withheld by the tax agent (clause 1 of Article 80 of the Tax Code of the Russian Federation). The tax agent submits this calculation for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period. For the year (tax period) - no later than April 1 of the next year (clause 2 of Article 230 of the Tax Code of the Russian Federation).

If the tax authority does not receive a payment in form 6-NDFL from the tax agent within 10 days after the expiration of the established period, then there are grounds for making a decision to suspend transactions on the accounts of the tax agent (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

Suspension of transactions on accounts does not apply if the calculation of personal income tax amounts is presented on paper and not in electronic form, but within the prescribed period (regardless of the number of individuals who received income from the tax agent).

The Tax Code does not contain a deadline for the tax authority to make a decision to suspend transactions on accounts for failure to submit Form 6-NDFL.

Before the introduction of preemptive deadlines in the Tax Code for making a decision to suspend operations for failure to submit a declaration, in judicial practice there were examples of invalidation of a tax authority’s decision made more than 3 years after the grounds for its adoption arose. The court proceeded from the fact that exceeding a reasonable time for making a decision may mean its invalidity (Resolution of the Federal Antimonopoly Service of the Moscow District dated 03.08.2007, 08.08.2007 No. KA-A40/7460-07).

The tax agent can be recommended to use this argument in the case where the tax authority decided to suspend transactions on accounts not immediately (after 10 days from the date established for submitting the calculation), but after some time.

Is there a third group of reasons for suspending account transactions?

From January 1, 2015, the basis for blocking an account is failure to fulfill the obligation to transfer to the tax authority a receipt for the acceptance of documents sent by the tax authority in electronic form via telecommunication channels through an electronic document management operator.

The decision to suspend operations is made in relation to persons obliged to submit tax returns in electronic form who, in violation of paragraph 5.1 of Article 23 of the Tax Code of the Russian Federation, did not submit a receipt for the receipt of the following documents:

requirements for the submission of documents;
requirements for providing explanations;
notifications of summons to the tax authority.

The receipt must be sent no later than 6 days from the date the documents were sent by the tax authority. The decision to suspend account transactions can be made within 10 days after the expiration of the deadline established for sending the receipt.

Consequently, the decision to suspend transactions on this basis should be made no earlier than the seventh day and no later than the sixteenth day after the documents are sent by the tax authority. The specified periods are calculated in working days.

Operations cannot be suspended if the taxpayer complies with the received requirement (notification) on the merits: documents, explanations are presented, the summoned person appears at the tax authority.

In addition, the tax authority does not have the right to decide to suspend transactions on accounts if the taxpayer does not receive a receipt for other documents sent electronically that are not a requirement to submit documents, a requirement to provide explanations, or a notice of summons to the tax authority.

What has changed in this group of grounds for suspending account transactions in 2016?

For taxpayers required to submit declarations in electronic form, an obligation has been introduced to ensure that documents are received from the tax authority at the place of registration in electronic form via the TCS through an electronic document management operator.

The new obligation was introduced on July 1, 2016 by paragraph 5.1 of Article 23 of the Tax Code of the Russian Federation (as amended by Federal Law No. 130-FZ dated May 1, 2016).

Failure to connect to electronic document management will result in the suspension of account transactions (subclause 1.1, clause 3, Article 76 of the Tax Code of the Russian Federation). A decision on this can be made within 10 days from the date the tax authority establishes the fact of failure to fulfill such an obligation.

This obligation is considered fulfilled if the organization enters into an agreement with an electronic document management operator “for the provision of services to ensure electronic document management with the tax authority at the place of registration of this person” and receives a qualified certificate for the electronic signature verification key.
The following actions must be taken:

a taxpayer applying the general taxation regime - within 10 days from the date of state registration;
the largest taxpayer - within 10 days from the date of receipt of the notification of registration as the largest taxpayer;
by a taxpayer who has switched to the general taxation regime - within 10 days from the date of such transition;
a taxpayer of the Unified Agricultural Tax, the average number of employees of which exceeded 100 people at the end of the calendar year - within 10 days from the date of expiration of such year;
a newly created organization that has switched from the date of state registration to the Unified Agricultural Tax, with a number of employees exceeding 100 people - within 10 days from the date of state registration.

The functions of creating and issuing certificates of keys for verifying electronic signatures are carried out by certification centers (Federal Law of 04/06/2011 No. 63-FZ “On Electronic Signatures”).

A qualified electronic signature verification key certificate can be obtained by an authorized representative of an organization who has been granted the authority to receive documents from the tax authority. In this case, in order for the obligation to ensure the receipt of documents from the tax authority at the place of registration in electronic form to be considered fulfilled, it is required that this tax authority has a power of attorney confirming the authority of the representative (the person who owns the specified qualified certificate of the electronic signature verification key).

And if the authorized representative is a legal entity, the specified tax authority must have documents confirming the powers of the individual - the owner of the key certificate, if the individual, in turn, is an authorized representative of such a legal entity.

Powers of attorney must be submitted to the tax authority no later than 3 business days from the date the representative is vested with the appropriate powers (from the date of issue of the power of attorney).

In order to fulfill the obligation established by clause 5.1 of Article 23 of the Tax Code of the Russian Federation, is it necessary to send powers of attorney to the tax authorities for employees who are authorized to represent the interests of the organization in the tax authorities and for whom qualified certificates of the electronic signature verification key have been issued?

It is not required to send powers of attorney to the tax authority for persons authorized, for example, to sign tax reports, within the framework of clause 5.1 of Article 23 of the Tax Code of the Russian Federation.

When fulfilling the obligation provided for in paragraph 5.1 of Article 23 of the Tax Code of the Russian Federation, is it necessary to send a power of attorney to receive documents from the tax authority if a qualified certificate for the electronic signature verification key has not yet been received (the electronic signature key has not been produced)?

It can be assumed that within the meaning of paragraph 5.1 of Article 23 of the Tax Code of the Russian Federation, this refers to a set of circumstances: the presence of a power of attorney for persons authorized to receive documents from the tax authority, and qualified electronic signature verification key certificates issued to these persons. Otherwise, the function of receiving documents will not be provided.

At the same time, failure to submit (untimely submission) of documents about authorized representatives - owners of a qualified electronic signature verification key certificate may entail liability under Article 126 of the Tax Code of the Russian Federation (a fine of 200 rubles per document).

In order to avoid the risks of prosecution, as well as suspension of account transactions, it is advisable to send the corresponding power of attorney within 3 days from the date of its issue, even if by the specified date the electronic signature key for the authorized representative has not yet been produced (the certificate has not been received).

How does an organization learn about decisions made regarding account blocking?

From the tax authority. Copies of all decisions made by the tax authority are sent to the organization no later than the day following the day of their adoption. The bank will also notify the client organization of the decision.

What to do if the tax authority has decided to suspend transactions in relation to all accounts of the taxpayer?

The actions of the taxpayer depend on the basis on which the decision to suspend operations was made.

For failure to submit a declaration, the Tax Code allows for a decision to suspend transactions on all accounts of the taxpayer and for the entire amount of funds in these accounts.

Since 2015, transactions to the same extent may be suspended for the taxpayer’s failure to transmit a receipt for acceptance of requests for the submission of documents sent by the tax authority in electronic form, requests for explanations or a notice of summons to the tax authority, and since 2016 - for failure by the tax agent to submit the form 6-NDFL, for failure to ensure the obligation to receive documents from the tax authority at the place of registration in electronic form.

Suspension of operations in the event of debt collection is limited to the amount of funds collected.

The taxpayer has the right to appeal the decision to suspend transactions on accounts if the tax authority violated the collection procedure. For example, a decision was not made to collect the tax or the deadline for its issuance was missed (Resolution of the Ninth Arbitration Court of Appeal dated October 7, 2013 No. 09AP-31156/2013).

If the decision of the arbitration court to declare illegal the decision of the inspectorate to bring to tax liability has entered into legal force, the tax authority is obliged to cancel the decision to collect taxes, as well as the decision to suspend transactions on accounts.

The taxpayer should appeal the illegal inaction of the tax authority, which is expressed in the failure to make a decision to lift the suspension of account transactions (Resolution of the Moscow District Arbitration Court dated December 8, 2014 No. F05-14131/2014).

If operations are suspended to ensure the execution of a decision made based on the results of consideration of the audit materials, then the blocked amount is determined as the difference between the debt and the value of the taxpayer’s property, which has already been subject to a ban on alienation (pledge). The excess of the amount in the accounts for which transactions are suspended over the amount collected may, at the request of the taxpayer, be eliminated by the tax authority canceling the decision on suspension in the relevant part.

The taxpayer has the right to challenge the calculation of the amount in respect of which a decision was made to limit expenditure transactions.

The tax authority must cancel the decision to suspend operations no later than the day following the day the reasons that led to its adoption are eliminated (repayment of arrears, submission of a declaration, etc.). No later than the next day, the decision to cancel must be sent to the bank.

What if the decision taken by the tax authority to suspend operations was made unlawfully or the corresponding decision was canceled belatedly?

In this case, interest is accrued at the key rate of the Central Bank for the entire amount of funds in respect of which the decision was in effect for each calendar day the decision was valid.

The taxpayer has the right to make claims for payment of interest:

when the tax authority makes a decision to suspend operations after the deadline for its adoption;
if the tax authority fails to make a timely decision to cancel the decision to suspend operations, including when a taxpayer’s application is received that the total amount of blocked funds exceeds the amount of debt;
if the decision to cancel the suspension decision is not sent to the bank in a timely manner.

Interest is calculated based on the period that begins from the day the bank receives the decision on suspension and ends on the day the bank receives the decision to cancel it or the occurrence of other circumstances provided for by federal laws (in such situations, the adoption by the tax authority of a special decision to cancel the suspension of transactions on accounts is not required).

The Tax Code provides for the accrual of interest on the amount in respect of which the actual suspension was in effect, and not on the amount specified in the decision on suspension (Determination of the Supreme Arbitration Court of the Russian Federation dated May 15, 2013 No. VAS-5501/13). Therefore, if there is an actual absence of funds in the accounts during the entire period of suspension of operations on the accounts, there are no grounds for charging interest.

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 recent years there have been 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, fee payers;
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 is received by 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, Resolution of the Federal Antimonopoly Service of the 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, problems with transferring 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 is the amount of social benefits (temporary disability, maternity 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 are talking in particular about the payments of the first, second and third stages specified in paragraph. 2 - 4 p. 2 tbsp. 134 of the Federal Law of 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).

It is also impossible to open an account in another bank without the knowledge of the tax authority. Banks are 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?

In case of illegal suspension of operations on an account, 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 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 the current foreign exchange account (clause 2.1 of Bank of Russia Instruction No. 111-I dated March 30, 2004 “On the mandatory sale of part of foreign currency earnings on the domestic foreign exchange market of the 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 a bank guarantee or surety (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 a day after the taxpayer submits all the necessary documents, the inspectorate 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 of securities (subclause 2, clause 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 in the usual manner, in order to prevent the suspension of the organization’s business activities, losses or penalties for failure to fulfill its 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).

For the sake of efficiency, tax authorities sometimes send to banks not decisions to lift the suspension, but letters with such an indication. It should be borne in mind that canceling the blocking using a letter is not provided for by the Tax Code of the Russian Federation. And the tax service, together with the Ministry of Finance of Russia, instructed territorial authorities to exclude such cases (letters dated 03.08.2012 No. 03-02-07/1-196, dated 31.07.2012 No. AS-4-2/12725@). After all, this issue is directly related to the calculation of interest.

In Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salaries and personnel, cash transactions.

Account blocking is what is commonly called “in the world” for the suspension of transactions on a taxpayer’s account. This is a widely practiced method by tax authorities to ensure the fulfillment of obligations, which applies to companies and individual entrepreneurs.

Blocking a bank account is a very unpleasant event, since the entire activity of the organization whose accounts are “frozen” becomes practically paralyzed: it is impossible to carry out any expense transactions, that is, pay off with partners, and all this can cause considerable losses.

Blocking an account means that a legal entity or entrepreneur will not be able to carry out expense transactions on it: it is impossible to transfer money from the account to a counterparty or withdraw funds using a checkbook. Moreover, if the tax inspectorate made a decision to suspend transactions on accounts, then the bank does not have the right to open not only new accounts for this company, but also deposits. And not only the bank where the client is served, but also any other.

“The account of an LLC has been blocked – what should I do?” – as our practice shows, almost every company has faced this issue in its work. We will consider the reasons for blocking an account and the methodology for lifting the suspension of transactions on taxpayer accounts in this article.

Reasons for account blocking

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

Blocking for non-payment of taxes

If the company has not complied with the inspection’s request to pay taxes, penalties, and fines within 8 business days after receiving it, a decision is made to suspend operations. And not before the decision on collection has been made. In this case, expense transactions are suspended only within the amount specified in the decision to suspend account transactions.

The company has the right to use funds in accounts that exceed the amount of debt at its discretion.

Blocking for failure to submit tax returns

A decision to suspend operations due to late filing of a tax return can be made no earlier than 10 business days after the expiration of the deadline established for filing reports. This right is retained by the inspectorate for three years.

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

Blocking for non-compliance with electronic document management rules

If organizations and individual entrepreneurs that must submit reports electronically (for example, organizations that are VAT payers are required to submit a declaration for this tax electronically) have not ensured electronic document flow with the Federal Tax Service within 10 working days from the date of occurrence of this obligation, then The tax office has the right to block the current account.

Blocking for failure to confirm receipt of documents from the tax office in electronic form

Organizations and individual entrepreneurs must confirm the acceptance of three types of electronic documents sent by the Federal Tax Service: requirements for the submission of documents, requirements for the provision of explanations, as well as notifications of a call to the inspection. Confirmation of receipt of documents occurs by sending electronic receipts to the Federal Tax Service regarding receipt of such requirements and notifications. The receipt must be sent within 6 business days from the date they were sent by the tax authority.

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

Blocking for failure to submit 6-NDFL

If the tax agent has not submitted to the tax office a calculation of the amounts of personal income tax calculated and withheld by him in Form 6-NDFL within 10 working days after the deadline for its submission, then the Federal Tax Service also has the right to block the current account.

In addition to the grounds listed in Article 76 of the Tax Code of the Russian Federation, blocking an account is also possible if the Federal Tax Service Inspectorate has information that an organization can hide its property from forced collection to pay off debts to the budget (subclause 2 of clause 10 of Article 101 of the Tax Code of the Russian Federation).

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

If, based on the results of an on-site audit of an organization, taxes, penalties, and fines are assessed, the tax office has the right to make a decision banning the alienation (pledge) of certain types of property of the organization (real estate, vehicles, etc.) without its consent. After this, the inspection may block money in bank accounts for the amount of accrued debt that is not covered by the cost of the specified property.

Blocking for failure to submit insurance premium payments

On August 30, 2018, the law on blocking accounts dated July 29, 2018 No. 232-FZ came into force, thanks to which tax authorities have a new basis for suspending transactions on a current account. Now accounts will be blocked for late submission of calculations for insurance premiums if the tax office does not receive it within 10 days after the deadline for submitting the calculation.

Blocking restrictions

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

The fact is that account blocking does not apply to:

Payments for transferring taxes, fees, insurance premiums, penalties and fines to the budget. This means that even after blocking the account, the company can send payment orders to the bank to transfer taxes, fees and contributions to funds to the budget, and the bank is obliged to execute these orders.
Payments, the priority of which, according to civil law, precedes the fulfillment of the obligation to pay taxes, fees, penalties and fines. According to the Civil Code of the Russian Federation, payments on bank accounts are carried out in the following order:
- first of all - according to writs of execution on compensation for harm caused to life and health, as well as claims for the collection of alimony;
- secondly - according to executive documents for calculations for the payment of severance pay and salaries to resigning employees, as well as for the payment of remuneration to the authors of the results of intellectual activity;
- in the third place - according to payment documents for paying salaries to working employees, on instructions from tax inspectorates and extra-budgetary funds to collect debts on taxes, fees and mandatory insurance contributions.

Thus, collection of taxes at the request of the Federal Tax Service falls under the third priority. Therefore, the bank will execute payments of the first and second (and in some cases, third) priority unconditionally, even if the account is suspended.

How to block an account

The blocking of a bank account is valid from the moment the bank receives the inspector’s decision to suspend operations on the accounts and until it is cancelled. This decision is made by the head or deputy head of the Federal Tax Service, and the form of the decision to suspend transactions on accounts is approved by order of the Federal Tax Service of Russia dated February 13, 2017 No. ММВ-7-8/179@.

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

Blocking a current account by a bank means stopping debit transactions on this account within the amount specified in the decision to suspend transactions.

The Federal Tax Service may make several such decisions, and then the bank will block the account for the total amount specified in them.

The inspectorate can suspend debit transactions on a foreign currency account for an amount equivalent to the amount in rubles specified in the decision (recalculation - at the rate of the Central Bank of the Russian Federation on the date of commencement of the suspension of transactions on a foreign currency account).

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

How to remove account blocking

If operations on the current account were suspended due to failure to comply with the Federal Tax Service's request to transfer mandatory payments, the decision is canceled no later than one day following the day it received the documents (copies thereof) on the collection of payments.

If the blocking of the account was caused by a violation of the deadline for filing a tax return, then the inspectors will formalize the decision to unblock with a new decision no later than one day after submitting the return.

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

Blocking solutions for:

non-compliance with the rules of electronic document management;
failure to confirm receipt of documents from the tax office in electronic form;
failure to submit 6-NDFL;
failure to provide calculations for insurance premiums

canceled no later than one day after the cause of the blocking has been corrected.

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

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

No later than the next day after the decision to cancel the suspension of account transactions is made, the tax inspectorate must send it to the bank (Clause 4 of Article 76 of the Tax Code of the Russian Federation).

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

Illegal suspension of transactions on bank accounts

Despite the fact that the Tax Code of the Russian Federation clearly identifies cases when an account is blocked, tax authorities often make a decision to suspend transactions on other grounds. Let's look at the most common cases of illegal blocking:

Late submission of financial statements. A current account can be blocked only if the deadline for filing a tax return is missed. If an organization is late with its financial statements, there are no grounds for suspending operations. This is stated in the letter of the Ministry of Finance of Russia dated July 4, 2013 No. 03-02-07/1/25590.
Late submission of tax reports based on the results of the reporting period. Such a favorable conclusion was first made by the Federal Tax Service of Russia in a letter dated December 11, 2014 No. ED-4-15/25663, paragraph 17 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
An error in tax reporting or the indication of incorrect details when transferring payments to the budget - unless such an inaccuracy is a basis for refusing to accept the declaration (for example, an incorrect checkpoint).
Failure of the inspection to receive the declaration on time due to the fault of the post office or the TKS operator (Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 10, 2010 No. KA-A41/13633-10).
Connection with “one-dayers”. Blocking based on the inspector's suspicion that the company is working with a fly-by-night company. The decision of the Federal Tax Service to block an account on the basis of its suspicion that the taxpayer is working with shell companies is not provided for by the Tax Code of the Russian Federation, and the courts in such disputes side with the companies (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 9, 2009 No. A40-88727 /08-87-440).

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

How to punish the Federal Tax Service for illegal blocking

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

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

The duration of the interest accrual period is determined from the day the bank receives a decision to suspend operations until the day the bank receives a decision to cancel the blocking. Moreover, for the day when the bank received a decision to suspend operations, the inspectorate must accrue interest even if the organization used its account during that day.

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

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

Arbitration practice for blocking accounts

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

Signing of the declaration by an unauthorized person. The inspection interviewed the head of the one-day company, who said that he did not sign the company’s declarations. From this, the Federal Tax Service Inspectorate concluded: the declarations were signed by an unauthorized person, that is, they were not signed, that is, they were not submitted. And on the basis of clause 3 of Art. 76 The Tax Code of the Russian Federation blocked the account. The court overturned the inspection decision, since the manager was included in the Unified State Register of Legal Entities, the interviewee did not indicate a specific declaration, the company recognizes the reporting, etc. (see resolution of the Federal Antimonopoly Service of the Ural District dated March 21, 2014 No. F09-1036/14).

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

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

Bureaucratic mistakes of the Federal Tax Service. It happens that inspectors block an account, although they have not sent demands for payment of taxes, that is, they have missed one of the stages of collection. The court recognizes such blocking as illegal. An example is the resolution of the AS of the Ural District dated January 28, 2015 No. F09-9313/14.

How to protect your company when choosing suppliers and contractors
Counter tax audit: what to expect from the inspectorate and how to behave?
How companies and individual entrepreneurs can avoid falling under the “suspicious” criteria of the Central Bank and avoid account blocking
Account blocking and on-site verification. Banks have learned to identify tax schemes based on recommendations of the Central Bank of the Russian Federation No. 18-MR and No. 19-MR

When organizing mutual relations with any organization, the supplier must provide the customer with documents for payment. In order to pay funds according to the seller’s documents or issue this document to the buyer, it is necessary to check the suspensions on the counterparty’s account so that there is no unexpected situation when funds are received or debited. This event can be carried out in several ways, which we will discuss in our article.

Searching for information about the counterparty

In order to check a counterparty's current account, you need to know what exactly to check - in our case, it is a partner's 20-digit current account, opened in a commercial bank. Sometimes legal entities check that future partners block or suspend transactions on accounts, so as not to get into an unpleasant situation and not contact scammers. In this case, the account number is not always available, but it can be found in the relevant documentation for the contract.

The required number can be found in one of several ways, which include:

When drawing up an agreement, the account number is one of the main details, so even before signing the relevant documentation, you can check the purity of the future partner;
The number may be indicated in the commercial offer or official details of the organization, the use of which does not guarantee the formation of mutual relations;
If the agreement is signed, then the details of the supplier and buyer should be displayed in the accounting programs of both parties, which can be used to check legal entities and search for blocked accounts.

Important: an organization may have several accounts, so to verify a partner, you need to find all the accounts he has, including settlement, current, currency or loan.

Checking the counterparty's account

If you know the account number of the counterparty, you can begin to directly check it for suspension of operations or blocking. To carry out this activity, you can also use several methods, for example:

You can find out whether an organization has a blocked account or not through a special online service of the tax authorities at: To use the service, you must enter the TIN of the counterparty and the BIC of the bank with which it has a partnership in the appropriate fields. After sending the request, the system will provide information about whether there are or are not valid decisions on suspension for the specified taxpayer;
When generating a payment order electronically in the Bank-Client programs of some banking institutions, the document is indicated with a corresponding symbol, indicating the reliability of the recipient of the funds. If it is green, then the legal entity is a good partner and the current account has not been seized. If the symbol is red, you need to be careful, since the legal entity’s account may be blocked or the bank does not have a trusting relationship with this counterparty;
When asked how to check a current account, experts also suggest using various Internet resources. In order to apply this opportunity in practice, you should have information about which bank the counterparty is serviced by and what its 20-digit account number is. As a rule, such information is enough to determine whether there are blockages and suspensions or not.

Advice: you should not completely trust little-known Internet resources, since they may not contain up-to-date and reliable information about whether there is an arrest or not. In order to check suspensions, you should use the official websites of the tax authorities or send official requests to banks.

Reasons for blocking

The arrest of a current account can be carried out by decision of the tax authorities on the basis of Article 76 of the Tax Code of the Russian Federation, which contains a detailed list of all situations leading to blocking. Examples are:

Failure to pay taxes, insurance premiums or other fees to the state budget;
Failure to submit declarations within 10 days after the expiration of the legal deadline for filing these reports;
Failure to submit a receipt of receipt of a notice or request for the submission of documents from tax authorities within 10 days after the expiration of the legal deadline for submitting this receipt.

In addition, seizure may be issued by judicial authorities or bailiffs, customs authorities or the Federal Service for Financial Monitoring.

Why does the tax office block a current account? What are the reasons and how to avoid it? The Tax Code defines the concept of account blocking as “Suspension of transactions on current accounts.” This means the bank stops all debit transactions on the current account. Everyone - but not everyone! Let's look at these questions below.

The tax office can block a current account only in 5 cases, described below, and clearly defined by the Tax Code: