The legislation is entirely aimed at taxpayers and the protection of their rights. There is no serious pressure on them, however, in extreme cases, all operations on the deposit can be blocked.

The suspension of all operations represents stop by the bank of servicing financial transfers made by the depositor. Stopping the service affects either the entire amount on the deposit, or a certain part of it. It should be noted that the suspension concerns only expenses, income remains free.

As for the contractor, his role is played by the tax authority. It operates on the basis of Art. 31 of the Tax Code of the Russian Federation. In addition, it can also stop transactions that use electronic money.

Which accounts are restricted

Restrictions are imposed exclusively on deposits, which were the result of an agreement with the bank:

• ruble;
• currency.

It is also worth noting those deposits that are exceptions: transit, deposit and credit. The suspension also does not apply to those deposits that, according to the hierarchy civil law, are located below: payment of taxes, fines and penalties - you cannot suspend operations on them.

As for the hierarchy, it looks like in the following way:

1. Compensation for damage or payment of alimony.
2. Payment of wages to all employees (including those leaving).
3. Payment of taxes, insurance premiums and fines.

According to the hierarchy, taxes are third in line for payment.

Legal grounds for blocking

The list of laws that are grounds for suspension include:

Everything that concerns the rest of the legal acts, affects only a certain list of situations, the subject of which is not the non-payment of debts. There are no more grounds for blocking.

Non-payment of taxes, penalties, fines

If a bank client is found to have unpaid fines or penalties, account is blocked. It is important to realize that this applies only to those who regularly miss debt obligations. The fate of the deposit after blocking entirely depends on the volume of the amount that was on it.

In the event that it is sufficient to pay the fine, then the federal service makes a deduction in accordance with collection. It, in turn, is issued in the bank. After that, the funds are withdrawn, and the bank is instructed to unblock the deposit on the day the funds are collected.

If there are not enough funds, the deposit holder must pay off all his debt obligations through another account, without fail providing federal service documentary evidence of their actions.

The tax authority accepts the documents and performs a further audit. If no debt obligations are noticed for the owner, a documentary confirmation, which is provided to the bank to unlock the account.

Failure to submit a tax return

In the absence of a timely submitted declaration, the tax service blocks the entire amount on the account. It happens during10 days after the deadline.

The problem with such blocking is that it occurs much earlier than the deposit owner receives the notification. This is due to the fact that the notification to the address is sent to physical form under painting. That is why, in the event of a suspension of all operations, it is necessary immediately contact the bank to find out the reason.

After the reason becomes known, it is necessary to draw up a declaration of income and submit it to the Federal Tax Service. If the FTS does not find any errors or suspicions during the check, the account will be unblocked within three working days.

Following a tax audit

If, as a result of a tax audit, tax gaps were discovered and, in this regard, all missing fines and taxes were written off, deposit is blocked. It is also blocked because the amount owed cannot be covered by the value of the property. The unblocking of such a deposit occurs through the fulfillment of all debt obligations.

Regulates a similar procedure Art. 101 of the Tax Code of the Russian Federation, which says that in order to execute the decision to hold liable, it is necessary to block the account. This is a security provision, according to Art. 76 of the Tax Code of the Russian Federation.

Failure to provide a receipt for a claim from the tax authority on time

In the event that a person has not provided all the necessary receipts at the request of the tax authority, a blocking is performed. This obligation to respond to tax requirements is valid from 2015.

Typically, the notification contains a requirement to visit the inspection or provide it with the necessary receipts. This is given ten days from the date of receipt of the notification, otherwise the deposit is blocked in accordance with Art. 76 of the Tax Code of the Russian Federation.

The unblocking of the deposit is provided for by the same article and occurs the next day after:

• transferring the necessary receipt to the service (an electronic version is supported);
• visiting the IFTS or providing a package of documents.

It is also worth noting that in the event of a blocking of the IFTS deposit, the bank cannot open other types of accounts for a legal entity.

If the account is blocked illegally

The illegality of blocking an account can be expressed in violation of the term for unblocking a deposit and in illegal blocking due to an incorrect decision. In this case, the tax pays the injured party all necessary interest. They, in turn, are formed according to the refinancing rate, taking into account each calendar day.

If the deposit is blocked, you must:

1. If possible, withdraw all the money from the accounts and close those that remain open. It is recommended to transfer funds to the deposit that is not blocked and is still open in another bank. This is not always possible, since for other banks the client is a delinquent (FZ No. 115).
2. When the reason for the blocking really exists, reimburse and pay all funds under the writ of execution. However, this does not always solve the problem immediately and can take a long time, especially if the person is being sued.
3. Refer to the legislation and use the method that is prescribed in the Federal Law No. 115. First of all, you need to provide the bank with all the documents that are required. This will allow to achieve confirmation of trustworthiness and assignment of the status to payment transactions as “not suspicious”.

If that doesn't work, go to court. To do this, you will have to take the actions required by the court, however, the tax or bank will prove that there were grounds for blocking.

Following this algorithm will allow you to unlock the account as soon as possible or save the maximum amount of funds.

What operations does the company carry out under the restriction

First of all, you need to understand that blocking deposit operations does not mean a complete deprivation of funds. Exists row case in which they continue to operate and remain in possession. Operations that are higher than taxes in the hierarchy continue to operate.

Payment of wages. Here it is worth considering that the payment of salaries, taxes and contributions are in the third queue for payment. This means that from the available funds, the payment will occur according to the priority and queue to which the order is received first.

However, if you rely on judicial practice, the occurrence of problems with the payment of wages occurs very rarely. What you need to know about the process:

• payment of wages is made from those funds in the account that have not been blocked;
• the operation must be carried out according to the executive document;
• in case of liquidation of the organization - the analysis is carried out according to the procedure for paying salaries.

If we touch on the issue of social benefits, then everything is ambiguous. On the one hand, they belong to the “type of salary”, but on the other hand, they do not have their own priority. Based on this information, we can conclude that they do not have such a priority. This means that the payment will be made when the work of all operations on the account is resumed again.

Other payments. As mentioned earlier, the payout options remain intact and a number of them remain available. Available payments include:

• reimbursement of insurance premiums;
• depositing funds for all taxes in accordance with executive documents;
• fulfillment of all requirements of creditors, which relate to priority operations;
• all costs associated with court sessions: remuneration, claims, etc.

Thus, the funds in the account are spent according to all obligations.

Opening a new account - is it possible?

The answer to this question is contained in the legislation - the Tax Code of the Russian Federation. According to Art. 76 of the Tax Code of the Russian Federation, which is the main foundation for the suspension of all operations on the deposit, the bank cannot create a new deposit for the client. This equally applies to other types of banking products: deposits, deposits, corporate accounts, etc. If the bank does not obey and continues to open deposits again, then the federal body fines it.

In addition, it is worth noting that it is also impossible to open an account with another bank without notifying the tax authority of your actions. Other banks in the same way do not have the right to do so and in case of disobedience are fined. For the client, this will mean a waste of money, since when depositing funds, deposits will be blocked until the circumstances are clarified.

Cancellation procedure

In the event that the federal authority decides to cancel the blocking of the account, it sends the appropriate statement. It should be submitted no later than the next day after the decision to suspend all transactions on the account was made.

When the bank receives a notice from the tax office about the cancellation, it sends exactly the same to the taxpayer. This happens against a receipt or in any other way, which allows you to confirm the receipt of the notification by the contributor.

In a number of cases, when special promptness is needed, the tax office sends to the bank not a decision, but direct indication. Here it is necessary to understand that such actions are not provided for by the Tax Code of the Russian Federation.

Additional information is provided below.

Suspension of transactions on taxpayer accounts is the termination by the bank of all debit transactions on the accounts of an organization or individual entrepreneur (clause 1, article 76 of the Tax Code of the Russian Federation). The bank ceases to carry out operations on the basis of a decision received from the tax authority. At the same time, the tax authority must transfer information about the suspension of operations on accounts to the taxpayer by sending him a copy of the decision no later than the working day following the day the decision was made (clause 6, article 6.1, clause 4, article 76 of the Tax Code of the Russian Federation). By the way, with the same success, the IFTS can issue an “instruction” to block the account of a tax agent, a payer of contributions or a payer of a fee (clause 11, article 76 of the Tax Code of the Russian Federation).

The basis for making a decision to suspend operations on accounts may be:

• non-submission by the taxpayer of the declaration, the deadline for which was missed, within 10 working days after the deadline (clause 6, article 6.1, clause 1, clause 3, article 76 of the Tax Code of the Russian Federation). For failure to submit a calculation for an advance payment, as well as a calculation for insurance premiums, the account will not be blocked (Letters of the Federal Tax Service of December 11, 2014 N ED-4-15 / 25663, the Ministry of Finance of January 12, 2017 N 03-02-07 / 1/556);
• non-submission by a tax agent of a timely unsubmitted calculation of 6-NDFL within 10 working days after the deadline (clause 3.2 of article 76 of the Tax Code of the Russian Federation, clause 2 of the Letter of the Federal Tax Service of 08/09/2016 N GD-4-11 / 14515);
• non-fulfillment in time of the requirement to pay a tax, contribution, penalty, fine (clause 1, article 69, clause 2, article 76 of the Tax Code of the Russian Federation);
• the imposition by the tax authorities of a ban on the alienation (transfer of pledge) of property based on the results of a tax audit. In this case, the IFTS may suspend operations on the account as an interim measure if the total value of the property, according to accounting data, is less than the amount of arrears, penalties and fines payable by the taxpayer (clause 2, clause 10, article 101 of the Tax Code of the Russian Federation);
• non-submission by the organization obliged to hand over tax returns and settlements in electronic form, to the tax authority within the time of the receipt of acceptance of the requirement to submit documents, the requirement to provide explanations, notification of a summons to the tax authority (clause 5.1, article 23, clause 2, clause 3, article 76 of the Tax Code of the Russian Federation);
• failure to provide conditions for obtaining documents in electronic form under the TCS from the IFTS by a taxpayer who has an obligation to submit tax returns in electronic form (clause 5.1 of article 23, clause 1.1 of clause 3 of article 76 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated 06/29/2016 N ED-4-15/ [email protected]). In such circumstances, the organization should, for example, enter into an agreement with the operator electronic document management and purchase a qualified certificate of the electronic signature verification key. And if she does not, the tax authorities will have the right to freeze her account.

Making payments despite the suspension of taxpayer accounts

The presence of suspensions on taxpayer accounts does not mean that no operations can be carried out on them at all.

Firstly, if there was more money on the account than the blocked amount, then the organization or individual entrepreneur can safely dispose of the free balance of funds at their discretion (clause 2 of article 76 of the Tax Code of the Russian Federation). However, when operations are suspended for failure to submit a declaration, the entire amount of money in the account is blocked (Letter of the Ministry of Finance dated 15.04.2010 N 03-02-07 / 1-167).

Secondly, even with a complete freezing of the account, the taxpayer can pay taxes, fees, contributions, penalties and fines from it, credited to the budget system of the Russian Federation, as well as make payments, the order of execution of which precedes the fulfillment of the obligation to pay taxes and fees (clause 1 article 76 of the Tax Code of the Russian Federation, paragraph 2 of article 855 of the Civil Code of the Russian Federation). These include payments:

• on executive documents on compensation for harm caused to life and health, on the recovery of alimony (1st stage);
• on executive documents on the payment of severance pay and wages to those working under labor contracts, as well as remuneration to authors of the results of intellectual activity (2nd stage);
• for the payment of salaries to employees. As well as payments on instructions from the IFTS for the transfer to the budget of debts on taxes, fees and contributions (3rd stage);
• on executive documents in relation to other monetary claims (4th stage).

Suspension of operations on a bank account in the manner prescribed by law is an acceptable form of restricting the client's rights to dispose of the funds on the account (Article 858 of the Civil Code of the Russian Federation). Article 76 of the Tax Code explains the objectives and consequences of such a restriction. The list of grounds for the tax inspectorate to decide to suspend operations on bank accounts, as well as transfers of electronic funds of the taxpayer, is considered as an interim measure (fulfillment of the obligation to pay taxes (fees, penalties, fines), as well as to submit a tax return (para. 1 article 72, paragraphs 1-3 article 76 of the Tax Code of the Russian Federation; the decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.2011 No. 1836/11)) is exhaustive, and today it consists of the following paragraphs:

· the requirement to pay tax, penalties or fines has not been fulfilled (clause 2, article 76 of the Tax Code of the Russian Federation);

· the tax declaration is not submitted within 10 working days after the deadline for its submission (clause 3, article 76 of the Tax Code of the Russian Federation);

Ensuring the execution of the decision of the tax authority based on the results of an audit on the payment of taxes, penalties, fines (subparagraph 2, paragraph 10, article 101 of the Tax Code of the Russian Federation).

The decision to suspend operations due to non-fulfillment of the requirement to pay taxes, penalties or fines is additional to the decision to collect a tax (fee) and is taken precisely for the purpose of ensuring its execution, while the suspension of operations is carried out within the amount directly indicated in the decision (definition Supreme Arbitration Court of the Russian Federation dated January 20, 2011 No. VAC-18343/10). If the amount on the account exceeds the amount owed, the organization can use this “balance” at its discretion.

It is allowed to suspend operations on the organization's accounts in an amount equal to the difference between the amount reflected in the decision on bringing to tax liability and the value of property that is not subject to alienation (mortgaging). At the same time, in case of suspension of operations on the basis of this provision, it is necessary to comply with General requirements provided for in paragraph 2 of Article 76 of the Code.

However, in case of failure to submit a tax return within ten days after the deadline for its submission, the head of the tax authority (his deputy) decides to suspend operations on the accounts of the tax payer for the entire amount of money on his accounts.

From January 1, 2015, the suspension of operations is also applicable to organizations (IEs) that are required to submit declarations for the relevant tax, but are not its payers or tax agents (subparagraph 3, paragraph 11, article 76, as amended by Law No. 134-FZ).

As an interim measure, from January 1, 2015, the tax authorities received another reason for “blocking” the account in cases where the taxpaying organization did not comply with the provisions of paragraph 5.1 of Art. 23 of the Tax Code of the Russian Federation, the obligation to transfer to the inspection a receipt for acceptance of the requirement to submit documents, explanations and (or) notification of a summons to the tax authority (clause 2, clause 3, article 76 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 submitting such receipts in electronic form.

Cancellation of the decision to suspend must be made no later than one day after the transfer of the receipt or requested documents or the appearance of the representative of the organization summoned to the inspection.

Peculiarities of making payments during the period of restricted use of the account

To suspend operations on the organization's accounts, the tax authority makes an appropriate decision and sends it to the bank where it has an account. Only copies, but not originals, of the decisions to suspend and cancel are served on the organization.

suspension of these operations. The suspension of operations on bank accounts means the termination of only debit transactions, with the exception of the categories of payments expressly provided for by the Tax Code (post. The Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.2011 No. 1836/11):

1. If there is more money on the account than the blocked amount, then within this balance you can carry out any debit transactions (paragraphs 3, 5, paragraph 2, article 76 of the Tax Code of the Russian Federation). Similar provisions also apply if the inspectorate has suspended electronic money transfers (paragraphs 4, 6, paragraph 2, article 76 of the Tax Code of the Russian Federation).

2. If all the funds that are on your account are blocked, then only the following payments can be made (paragraph 3, clause 1, article 76 of the Tax Code of the Russian Federation):

Write-off of funds to pay taxes (advance payments), fees, insurance premiums, relevant penalties and fines and their transfer to the budget system of the Russian Federation;

Payments, the sequence of execution of which, in accordance with the Civil Code of the Russian Federation, precedes the fulfillment of the obligation to pay taxes and fees.

It is important to note that penalties continue to accrue on the amount of tax debt during the period of suspension of operations and transfers of the taxpayer.

The tax inspectorate has the right to suspend operations on all settlement accounts of the organization known to it in various banks, not only on the ruble accounts of the taxpayer in the bank, but also on foreign currency accounts. This is expressly provided for in s. 5 p. 2 art. 76 of the Tax Code of the Russian Federation. At the same time, it can arrest only those accounts that are opened under a bank account agreement (clause 2, article 11 of the Tax Code of the Russian Federation). The transit currency account, loan and deposit accounts do not correspond to the signs that are established by paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, so their blocking is illegal.

From January 1, 2014, the ban on opening new accounts of an organization in respect of which the decision to suspend operations is in force applies not only to the bank where the account of this client already exists, but also to all other banks.

Resuming account transactions

The effect of the decision to suspend operations on the 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, article 76 of the Tax Code of the Russian Federation). Cancellation of the decision on other grounds is not allowed. The revealed fact of violations in the application of substantive law is not sufficient grounds for canceling such a decision. Reviewed by the tax office decision on the suspension of operations on the taxpayer's account is also not allowed.

In the event of reorganization or liquidation of the inspectorate that made the decision to suspend, the decision to cancel it is entitled to be taken by its legal successor, as well as by a higher tax authority.

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

It should be noted that the receipt by credit institutions of a court ruling on the introduction of supervision also entails the termination of the decisions available in this bank to suspend operations and transfers in relation to this taxpayer. Sufficient grounds for canceling the decision to suspend operations on the current account is the court decision to declare the debtor bankrupt and to open bankruptcy proceedings against him. In these cases, in order to remove the suspension of operations on the taxpayer's bank accounts, it is not necessary to wait for an additional decision by the tax inspectorate to cancel the suspension.

The grounds for canceling the decision to block a bank account are the following circumstances:

1. payment by an organization (individual entrepreneur) of a debt to the budget or its collection by a tax authority (clause 8, article 76 of the Tax Code of the Russian Federation).

2. submission by the taxpayer of a declaration (clause 1 clause 3.1 article 76 of the Tax Code of the Russian Federation).

3. receipt by the tax authority of an application to unblock the account, if the amount of funds on your accounts is more than the amount indicated in the decision of the inspection to suspend operations (clause 9 of article 76 of the Tax Code of the Russian Federation).

4. presentation by the taxpayer of a receipt confirming the receipt of documents sent by the tax authority (fulfillment of the obligation provided for in Clause 5.1 of Article 23 of the Tax Code of the Russian Federation), or submission of documents (explanations) requested by the tax authority, or the appearance of the taxpayer's representative at the tax authority. These grounds for canceling account blocking are provided in paragraphs. 2 p. 3.1 Art. 76 of the Tax Code of the Russian Federation;

5. presentation by the tax agent of the calculation of income tax amounts individuals calculated and withheld by the tax agent (clause 3.2 of article 76 of the Tax Code of the Russian Federation);

6. from July 1, 2016 - the fulfillment by the taxpayer-organization of the obligation to ensure the receipt from the tax authority at the location of the organization of documents in electronic form via telecommunication channels through the operator of electronic document management, established by paragraph 5.1 of Art. 23 of the Tax Code of the Russian Federation (clause 1.1, clause 3.1 of Article 76 of the Tax Code of the Russian Federation).

Account blocking may also be canceled on other grounds provided for by federal laws.

The tax authority transfers the decision to cancel the suspension of operations on accounts to the bank, and a copy of it to the taxpayer (paragraphs 2, 5, paragraph 4, article 76 of the Tax Code of the Russian Federation). The decision is communicated to them in electronic form in the following ways: delivery against receipt, via telecommunication channels, through Personal Area taxpayer. The inspectorate must do this no later than the next business day after the decision to cancel the suspension of operations on accounts (clause 6, article 6.1, paragraph 2, clause 4, article 76 of the Tax Code of the Russian Federation). receipt or send in any other way. The tax authority must transfer it no later than the next business day after the decision is made (clause 6, article 6.1, paragraph 5, clause 4, article 76 of the Tax Code of the Russian Federation). For illegal arrest of an account or cancellation of blocking, the tax authority must pay interest (clause 9.2 Article 76 of the Tax Code of the Russian Federation).

"Tax audit", 2008, N 3

One of the ways to ensure the fulfillment of the organization's obligation to pay taxes, fees, penalties, fines, as well as the timely submission of a tax return, is to block its bank accounts by the tax authorities.

The article discusses the procedure for blocking accounts: which accounts can be blocked, what debit transactions the organization has the right to carry out on blocked accounts, ways to cancel the decision to suspend operations on accounts, and also how, if the tax authorities cancel such a decision, the organization can bring it to the bank .

Blocking organization accounts

When an organization fails to fulfill the obligations imposed on it by the Tax Code, the tax authority may suspend its operations on bank accounts. Article 76 of the Tax Code of the Russian Federation provides for two cases in which it is possible to block accounts:

• extrajudicial collection of tax, dues, penalties, fines, if the taxpayer has not complied with the tax authority's demand for their payment (clause 1);
• non-submission by the taxpayer of the tax declaration to the tax authority within 10 days after the deadline for its submission (clause 3).

Decision to suspend operations on taxpayer's bank accounts<1>is accepted by the head (deputy head) of the tax authority and sent to the bank on paper or in electronic form. The date and time of receipt by the bank of the decision of the tax authority to suspend operations on the organization's bank accounts are indicated in the notice of delivery or in the receipt of receipt of the decision.

The decision to suspend the organization's operations on bank accounts is subject to unconditional execution by the bank. That is, the latter must block the accounts of the organization, regardless of the fact that, in the opinion of the organization, this decision was made on the basis of erroneous conclusions. Also, the taxpayer needs to take into account that, in accordance with paragraph 10 of Art. 76 of the Tax Code of the Russian Federation, the bank is not liable for losses incurred by the taxpayer as a result of the suspension of operations by decision of the tax authority.

Suspension of operations on bank accounts means the termination by the bank of all debit operations on the accounts of the organization, subject to certain restrictions, while the bank carries out profitable operations in full (receipt of funds to the accounts of the organization).

If the suspension of operations is associated with the collection of payments to the budget, then the termination of debit operations on accounts is valid within the amount specified in the decision. In the Letter of the Ministry of Finance of Russia dated June 21, 2007 N 03-02-07 / 1-304, it is clarified that the organization has the right to use the funds on its bank accounts in excess of the amount specified in the decision of the tax authority to suspend operations on its accounts , at your discretion. In practice, the tax authorities usually suspend transactions on all accounts of the taxpayer, not taking into account this limitation.

Failure to file a tax return. Since in Art. 76 of the Tax Code of the Russian Federation refers to the blocking of accounts in case of failure to submit only a tax return, the financiers in Letter N 03-02-07 / 1-324 dated 12.07.2007 explained that this measure does not apply if the organization fails to submit settlements on advance payments, financial statements other documents serving as the basis for the calculation and payment of taxes. FAS MO in the Decree of 12.03.2008 N KA-A40 / 1246-08 indicated: from the provisions of Art. 76 of the Tax Code of the Russian Federation does not follow that the tax authority has the right to suspend operations on bank accounts with an organization that is a tax agent in case of failure to provide information on the income of foreign individuals in the form 2-NDFL.

It is very important for the taxpayer to determine in which cases it can be said that they did not fulfill the obligation to submit a tax return in a timely manner. Let's consider some situations.

In paragraph 1 of Art. 80 of the Tax Code of the Russian Federation states that a tax return is submitted by each taxpayer for each tax payable, unless otherwise provided by the legislation on taxes and fees. Accordingly, a taxpayer is not required to file tax returns for those taxes for which he is not a payer. In accordance with this Letter of the Federal Tax Service for Moscow dated 09.06.2007 N 16-10 / [email protected] clarified that for non-submission of tax returns, the tax authorities have the right to decide to suspend operations on the accounts of the organization only if it is obliged to submit them.

For the case when the amount of tax on the tax return is zero, the Tax Code does not provide for the possibility of not submitting a "zero" declaration. The need to submit such a declaration was indicated by the Presidium of the Supreme Arbitration Court of the Russian Federation in paragraph 7 of the Information Letter dated March 17, 2003 N 71: by virtue of Art. 80 of the Tax Code of the Russian Federation, the duty of a taxpayer to submit a tax return for a particular type of tax is due not to the presence of the amount of such tax payable, but to the provisions of the law on this type of tax, by which the relevant person is classified as a payer of this tax. This position was guided by the Ministry of Finance in the Letter dated 16.01.2008 N 03-02-07 / 1-14.

It is not uncommon for a tax authority to refuse to accept a tax return submitted under the old form. If the organization did not have time to re-submit this declaration in the current form before the expiration of 10 days after the deadline for its submission, the tax authorities may block its accounts.

The taxpayer can challenge the actions of the tax authorities in court. for instance, in the Resolutions of the FAS VVO dated 02.22.2007 N A82-4019 / 2006-99, the FAS SZO dated 02.26.2007 N A56-16164 / 2006 states that the basis for making a decision to suspend the taxpayer's operations on his bank accounts is the failure to submit or untimely submission by the taxpayer of the tax declaration to the tax authority. The Code does not provide for the possibility of suspending transactions on a taxpayer's accounts for non-compliance with the form of a tax return. At the same time, in order to avoid disputes with the tax inspectorate, we recommend that taxpayers check whether the form is valid before filling out a tax return.

An organization can delegate tax accounting and reporting authority to its representative, such as a specialized company. If an authorized representative has not timely filed a tax return with the tax authority, then liability for this violation, in accordance with Art. 76 of the Tax Code of the Russian Federation, will be borne by the taxpayer organization. This conclusion follows from paragraph 7 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 28, 2001 N 5, according to which the subject of the tax legal relationship is the taxpayer himself, regardless of whether he personally participates in this legal relationship or through a legal or authorized representative.

For the case of suspension of operations on accounts related to the failure to submit a tax return, the Tax Code of the Russian Federation did not establish a limit on the balance of funds on accounts, which is subject to the decision to suspend operations. Therefore, the tax authorities block all funds on bank accounts.

If operations on the accounts of the organization are suspended and the funds on them are not enough to cover the debt to the budget, then the organization can open an account with another bank to continue its business activities. In this case, having notified the counterparties about the opening of a new account, she will be able to use the funds for a short time at her own discretion. In doing so, she will need to consider the following:

• she is obliged to report the opening of an account to the tax authority within 7 days from the date of its opening;
• the bank is obliged to inform the tax authority about opening an account within 5 days from the date of its opening.

Accordingly, the tax authority, having learned about the opening of a new account, will also block it, but until that moment the organization will be able to use the funds received.

Debit transactions carried out during the period of blocking accounts. The decision to suspend operations on bank accounts does not apply to:

1. for operations to write off funds to pay taxes, advance payments, fees, penalties, fines transferred to the budget system of the Russian Federation;
2. for payments, the sequence of execution of which precedes the fulfillment of the obligation to pay taxes, fees, penalties, fines. Since, according to Art. 855 "Priority of debiting funds from the account" of the Civil Code of the Russian Federation, settlements on mandatory payments to the budget are made in the order of the fourth priority, then during the period of suspension of operations on the account, funds can be debited from it:

• first of all - according to executive documents providing for the transfer or issuance of funds from an account to satisfy claims for compensation for harm caused to life and health, for the recovery of alimony;
• in the second place - under executive documents providing for the transfer or issuance of funds for settlements on the payment of severance benefits and wages with persons working under an employment contract (contract), for the payment of remuneration to the authors of the results of intellectual activity;
• in the third place - for deductions to the Pension Fund, the Social Insurance Fund and the Compulsory Medical Insurance Fund (paragraph 4, clause 2, article 855 of the Civil Code of the Russian Federation). Also, in the third queue of the Civil Code of the Russian Federation, payments are indicated that are excluded from this queue by the Decree of the Constitutional Court of the Russian Federation of December 23, 1997 N 21-P - this is a write-off according to payment documents providing for the transfer or issuance of funds for settlements on wages with persons working on a labor basis. agreement (contract).

Since the relevant amendments to the Civil Code of the Russian Federation have not yet been adopted, this issue is annually regulated by the federal law on the federal budget for the corresponding year. According to Art. 5 federal law dated 24.07.2007 N 198-FZ "On the federal budget for 2008 and for the planning period of 2009 and 2010" before amending paragraph 2 of Art. 855 of the Civil Code of the Russian Federation in accordance with the Decree of the Constitutional Court of the Russian Federation N 21-P in case of insufficient funds in the taxpayer's account to satisfy all the requirements presented to him, write-off of funds according to settlement documents providing for payments to the budgets of the budget system Russian Federation, as well as the transfer or issuance of funds for settlements of wages with persons working under an employment contract, are made in the order of the calendar order of receipt of the specified documents after the transfer of payments made in accordance with the specified article of the Civil Code of the Russian Federation in the first and second turn. Thus, the organization will not be able to withdraw funds from the account for the payment of employees if it is blocked.

According to paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, funds are debited from the account for claims relating to one queue, made in the order of the calendar order of receipt of documents. Based on this, in the Letter of the Ministry of Finance of Russia dated April 12, 2007 N 03-02-07 / 1-172, it is explained that the bank, in the presence of a decision of the tax authority to suspend operations on the taxpayer's account, executes the taxpayer's order to write off funds for paying the state fee from his account and enrolling them in the budget system in the order of calendar priority of receipt of documents belonging to the same group. State duty, in accordance with paragraph 10 of Art. 13 and paragraph 1 of Art. 333.16 of the Tax Code of the Russian Federation, referred to federal fees, therefore, its payment and payment of debts to the budget for taxes, fees, penalties, fines on a collection order is carried out in the fourth order, taking into account the calendar order of receipt of documents.

Account concept. When applying Art. 76 of the Tax Code of the Russian Federation, it is important to determine what is meant by an account. The fact is that the suspension of operations affects only those accounts of the organization opened with the bank, which are recognized as such for the purposes of the Tax Code. You also need to take into account that if there is a decision to suspend operations on bank accounts, he is not entitled to open new accounts for the organization. These restrictions apply to all bank accounts of the organization. According to paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, accounts are recognized as settlement (current) and other accounts in banks opened on the basis of a bank account agreement, to which funds of organizations are credited and from which funds can be spent. Thus, there are three requirements for the concept of "account" used in the Tax Code of the Russian Federation:

• availability of a bank account agreement on the basis of which a bank account is opened;
• the possibility of crediting funds to the account;
• the possibility of spending money from the account.

The legal regulation of the bank account agreement is devoted to Ch. 45 of the Civil Code of the Russian Federation. In Art. 845 of the Civil Code of the Russian Federation states that under a bank account agreement, the bank undertakes to accept and credit funds received to the account opened by the client (account holder), follow the client's instructions to transfer and issue the appropriate amounts from the account and conduct other operations on the account. Taxpayers open many different accounts in banks, not all of them can be unambiguously said whether they are recognized as accounts in accordance with Art. 11 of the Tax Code of the Russian Federation and whether they will be affected in the event of blocking.

In the Letter of the Ministry of Finance of Russia dated November 21, 2007 N 03-02-07 / 1-497, it is explained that, for example, deposit and loan accounts do not have the characteristics of accounts, are not opened on the basis of a bank account agreement and have a special purpose, therefore the bank has the right to open organizations account data in the presence of a decision to suspend operations on accounts. The Letter of the Ministry of Finance of Russia dated April 27, 2007 N 03-02-07 / 1-208 states that accounts with funds belonging to third parties, for example, targeted financing, do not have the features of an account defined in Art. 11 of the Tax Code of the Russian Federation.

From the Letter of the Ministry of Finance of Russia dated May 11, 2007 N 03-02-07 / 1-225, it follows that if, by decision of the tax authority, operations on the taxpayer's bank account are suspended if there is a balance of funds on it, then the bank is not entitled to close this account, since termination of a bank account agreement if there is a balance of funds on it is associated with the conduct of debit transactions on this account. A similar position was expressed in Letter No. 11-14/16108 of 11.03.2004 of the UMNS for Moscow, which clarified that in the absence of funds on the client's account, the bank, at the request of the client, has the right to close the specified account, since the termination of the bank account agreement in this case will not entail debit transactions on the account.

Unblocking accounts

Suspension of operations on bank accounts is valid from the moment the bank receives the decision of the tax authority and until the moment it is canceled. If the suspension of operations on accounts is the right of the tax authority, then the cancellation of this suspension is its obligation, which it must fulfill within the time limits established by the Tax Code of the Russian Federation when the taxpayer fulfills certain requirements. The grounds for canceling the decision to suspend operations on accounts may be:

• the court's decision;
• the decision of the tax authority to cancel the suspension of operations on the taxpayer's bank accounts. It is accepted in cases where the organization submits a tax declaration, collects the amount of tax indicated in the decision to suspend operations on accounts. In these cases, the suspension of operations on accounts is canceled by the tax authorities no later than one business day following the day the organization submits a tax return or documents (copies thereof) confirming the payment of tax, dues, penalties, fines (clause 3, article 76 of the Tax Code of the Russian Federation). In practice, if an organization has made these payments to the budget, the tax authority will make a decision to cancel the suspension of operations on accounts only after it checks the receipt of funds to the corresponding account of the UFK.

The procedure for canceling the decision to suspend operations on accounts

The basis for the cancellation of the decision to suspend operations on accounts is the decision of the tax authority or the court. The decision of the tax authority to cancel the suspension of operations on accounts is sent to the bank in paper form or via telecommunication channels. The procedure for sending this decision to the bank in electronic form is established by the Central Bank of the Russian Federation. At present, this procedure has not been approved by the Central Bank of the Russian Federation, and the Procedure for sending to banks a decision to suspend operations on taxpayer accounts and a decision to cancel the suspension of operations in electronic form via telecommunication channels, approved by Order of the Federal Tax Service of Russia dated 03.11.2004 N SAE-3-24 / [email protected], is not applicable, since it is not approved by the Central Bank of the Russian Federation.

According to paragraph 2 of the Procedure for sending to the bank the decision of the tax authority to suspend operations on the accounts of the taxpayer (payer of fees) or the tax agent in the bank and the decision to cancel the suspension of operations on the accounts of the taxpayer (payer of fees) or the tax agent in the bank on paper<2>(hereinafter - the Procedure for sending a decision to the bank on paper) the decision to cancel the suspension of operations on the taxpayer's accounts is sent by the tax authority to the bank by registered by mail with notification of delivery or is handed over by the tax authority against receipt to the representative of the bank. The moment of receipt by the bank of the decision of the tax authority is the date and time indicated:

• in the notice of delivery, if it is sent to the bank by registered mail;
• in the note on the adoption of the decision, if it is handed over against receipt to the representative of the bank.

Changing the location of an organization. A situation is possible when an organization, during the period of validity of the decision to suspend operations on accounts, has changed its location and entered tax records at a new location. The Letter of the Ministry of Finance of Russia dated December 14, 2007 N 03-02-07 / 1-484 states that the decision to cancel the suspension of such operations is taken by the tax authority at the new place of registration of the taxpayer. In practice, this situation causes a lot of problems for the organization.

Judicial procedure for the cancellation of the decision to suspend operations. The tax code does not regulate the procedure judicial cancellation such a decision. The financiers in the Letter of December 14, 2007 N 03-02-07 / 1-484 indicated that, in accordance with paragraph 1 of Art. 16 of the Arbitration Procedure Code of the Russian Federation, judicial acts of an arbitration court that have entered into legal force are binding on state authorities, local self-government, other bodies, organizations, officials and citizens and are subject to execution throughout the territory of the Russian Federation. Consequently, from the moment the court decision comes into force, the decision to suspend operations is cancelled.

Since this procedure for canceling a decision is not prescribed by law, and there are no official explanations from fiscal departments, it is possible that the taxpayer will need to submit a court decision both to the bank and to the tax authority.

Can the organization expedite communication to the bank of the decision to lift the suspension of operations?

Before the decision of the tax authorities to cancel the suspension of operations on accounts goes to the bank, time will pass, which is precious to the organization, because it cannot perform calculations. Therefore, it is very important for her that the decision reaches the bank as soon as possible. In this regard, questions often arise about the possibility of an organization submitting to the bank a copy of the decision on paper, which was issued to it by the tax authority, or submitting the original decision to the bank when the organization acts on the basis of the bank's power of attorney. According to financiers, not all of these cases are effective.

A copy of the decision to unblock accounts. The Letters of the Ministry of Finance of Russia dated May 31, 2007 N 03-02-07 / 1-266 and dated March 30, 2007 N 03-02-07 / 1-150 say that a copy of the decision to cancel the suspension of operations on the organization's bank accounts received by the bank from the client on paper, is not a basis for the bank to cancel the decision of the tax authority to suspend operations on the accounts of the organization. The effect of the decision of the tax authority to suspend operations on the organization's bank accounts is preserved until the bank receives the original decision to cancel the suspension of operations on the organization's bank accounts.

The conclusion of the financiers is based on the following: from Art. 76 of the Tax Code of the Russian Federation and the Procedure for sending a decision on paper to the bank, it follows that the tax authorities send the original decision to cancel the suspension of operations to the bank on paper, but there is no mention of the possibility of sending a copy. Therefore, it does not make sense for an organization to send a copy of the decision received from the tax authorities to the bank.

Power of attorney. The Tax Code provides for the possibility of participation of a person in tax legal relations through a legal or authorized representative. As a result, the question arises as to whether the organization, acting as an authorized representative of the bank, has the right to obtain from the tax inspectorate a decision to cancel the suspension of operations on paper and transfer it to the bank.

The Letter of the Ministry of Finance of Russia dated January 16, 2008 N 03-02-07 / 1-16 states that since the Tax Code of the Russian Federation and the Procedure for sending a decision to the bank on paper provide for the transfer by the tax authority of the decision to cancel the suspension of operations on the organization's accounts to the bank by handing it representative of the bank, such a decision, if there is an appropriate power of attorney, can be handed over to the organization (its representative), operations on bank accounts of which were suspended.

Thus, the organization can use this method to speed up the unblocking of accounts.

V.V. Nikitin

Magazine editor

"Acts and comments

Tax authorities can block the settlement account of the organization, paralyzing its activities. It would seem that a law-abiding company has nothing to fear. However, as practice shows, "money oxygen" can be blocked 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 taxpayers-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 were blocked by the tax authorities ceased to exist due to reorganization, the blocking decision is transferred to the accounts of its successor (Letter of the Federal Tax Service of September 2, 2016 No. ED-4-8 / 16327).

What operations can the company conduct on a blocked account?

Suspension of operations on the account does not mean at all that the company will not be able to use the funds on it. The restriction does not apply to payments, the order of which precedes the fulfillment of obligations to pay taxes (clause 1, article 76 of the Tax Code of the Russian Federation).

The sequence 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 08/01/2014 No. 03-02-07/1/38070):

1. Executive documents on compensation for harm caused to life and health, and on the recovery of alimony.
2. Executive documents on the payment of severance pay, salaries under employment contracts, remuneration to authors for the results of intellectual activity
3. 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.
4. Executive documents for the satisfaction of other monetary claims.
5. Transfers under other payment documents in the order of calendar priority.

Paying salaries 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 it receives earlier (Letters of the Ministry of Finance of Russia dated 12/15/2014 No. 03-02-08 / 64580, dated 08/01/2014 No. 03-02- 07/1/38070). True, some courts believe that the order in which money is debited from the account is not taken into account if there is a decision of the inspectors to suspend operations on the taxpayer's bank accounts (for example, Decree of the Federal Antimonopoly Service of the Central District dated September 21, 2009 No. F10-3848 / 09). Earlier, 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 will be no problems with the transfer of wages from a blocked account at all. Let's list them:

• salary is paid from the unblocked account balance;
• the operation is carried out according to the executive document (debts on wages collected by the court);
• settlements with employees upon liquidation of the organization (Letter of the Ministry of Finance of Russia dated 04/08/2011 No. 03-02-07 / 1-112).

Another category of payments that are inextricably linked with wages in the minds is the amount of social benefits (for temporary disability, for pregnancy and childbirth, and for child care). Despite the fact that social benefits are paid from the funds of the FSS of the Russian Federation, these amounts do not enjoy any priority in case of suspension of operations. Thus, the payment of benefits during the 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 operations on taxpayer bank accounts does not apply to a number of payments. Simply put, even if the account is blocked from it, you can write off:

• money 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 the Letter dated 20.02.2012 03-02-07 / 1-41.
• taxes on executive documents of bailiffs (letter of the Ministry of Finance of the Russian Federation of 08/01/2011 No. 03-02-07 / 1-270);
• payments on current claims of creditors that have priority in the order of satisfaction in relation to claims for the payment of taxes.

In the latter case we are talking in particular about payments of the first, second and third priority, referred to in par. 2 - 4 p. 2 art. 134 of the Federal Law of October 26, 2002 No. 127-FZ “On Insolvency Bankruptcy”. These include:

• claims for current payments related to court costs in a bankruptcy case, payment of remuneration to an arbitration manager, with the collection of debts on payment of remuneration to persons who acted as an arbitration manager in a bankruptcy case, claims for utility and maintenance payments necessary for the implementation of the debtor's activities, etc. .

Can I open a new account

Another bank account, where the decision on suspension was received, will not be opened for the taxpayer. The credit institution simply does not have the right to do so. Moreover, the company may be fined for such actions (clause 1, article 132 of the Tax Code of the Russian Federation, clause 2, 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 threatened with fines it is forbidden to open new accounts those persons in respect of whom a decision has been made to suspend operations (paragraph 12 of Article 76, paragraph 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 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 the client has frozen accounts, bank employees must manually send the appropriate 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 authority blocked the account by mistake, the error was confirmed, but the account remained blocked for 4 days. How can the IFTS be punished for such actions?

In case of illegal suspension of operations on the account, the tax inspectorate is obliged to pay interest to the taxpayer for each calendar day of the arrest of the account from the day the bank receives a decision to block until the day the bank receives a decision to cancel it (clause 9.2, article 76 of the Tax Code of the Russian Federation). In order to recover them, it is necessary to send an appropriate application to the IFTS, to which it is recommended to attach the 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 designated purpose, since it is opened for conducting transactions with foreign currency simultaneously with a current currency account (clause 2.1 of Instructions of the Bank of Russia dated March 30, 2004 N 111-I "On the mandatory sale of a part of foreign exchange earnings in the domestic foreign exchange market of the Russian Federation", Decree 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 operations on taxpayer accounts in banks that are not defined in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, including for 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" accounts

The procedure for an organization to unblock 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 IFTS;
• - if the declaration was submitted, submit to the IFTS documents confirming its submission (for example, an inventory of the attachment to a valuable letter, if the declaration was sent by mail).

The decision to cancel the suspension of operations on accounts of the IFTS must be made 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, fines

It is necessary to make a payment and submit to the inspection an executed order for payment (bank statement) (clause 2, 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 IFTS:

1. an application to cancel the suspension of operations on bank accounts. It must indicate the accounts that you are asking to be unblocked, and the accounts that have enough money to fulfill the requirement;
2. bank statements confirming the account balance.

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

The company did not send a receipt on receipt of documents from the tax authorities in a timely manner

In order for the account to be unblocked, it is necessary to send to tax office the indicated receipt. Then, no later than the next business day after you do this, the IFTS must decide to cancel the suspension of operations on accounts (clause 2, clause 3.1, article 76 of the Tax Code of the Russian Federation). Or fulfill the requirement that came from the inspection - to submit documents, explanations, to appear in 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 the implementation of these actions, the controllers will decide to cancel the suspension of operations on accounts (clause 2, clause 3.1, article 76 of the Tax Code of the Russian Federation).

Operations on accounts are suspended as part of the enforcement 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 inspection with a request to replace this security measure with a bank guarantee or surety (clause 11, article 101 of the Tax Code of the Russian Federation).

Then the account is unblocked simultaneously with the decision to replace interim measures (clause 9.1, 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 the blocking of the account is to cancel the verification decision itself in the prescribed manner.

Illegal account blocking

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

• payment orders, account statements confirming the fact of tax payment;
• declarations with a mark of acceptance by the tax authority or a receipt and a description of the investment indicating the date of sending and a stamp of the post office or with a receipt 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.

Not 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, article 76 of the Tax Code of the Russian Federation).

At the request of the taxpayer, interim measures for the execution of a decision in the form of blocking an account can 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);
• third party guarantee (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 apply to a higher tax authority (within three months from the date of receipt of the inspectorate's decision) or to the court. If the outcome of the case is favorable for the company, the decision of the arbitrators is executed immediately (clause 7 of article 201 of the APC of the Russian Federation). When applying to the court, it is possible to file, simultaneously with an application for recognizing the decision as invalid, a petition for suspension of 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 the person participating in the case, the court may take urgent temporary measures aimed at securing the claim or the property interests of the applicant (provisional 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 contested act or decision.

The ruling of the arbitration court on securing the claim shall be enforced immediately in the manner established for the execution of judicial acts of the arbitration court. Based on the ruling on securing the claim by the arbitration court that issued the said ruling, a writ of execution is issued (Part 1, 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 action of the provisional measure usually lasts until the decision on the case is made.

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.

Suspension cancellation procedure

The decision to cancel the suspension shall be 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 blocking decision (that is, against signature or otherwise indicating the date of receipt).