“Forewarned is forearmed!” says the well-known proverb. Knowing the reasons for the inspectorate to block an account can help prevent such a situation from occurring. Anna Astafieva, Acsour’s Senior Accountant, spoke about the grounds for blocking an account and the terms on which the company will regain the right to dispose of its funds for “Raschet” magazine.
According to paragraph 3 of clause 1 of article 72 of the Tax Code, the suspension of transactions on a bank account and electronic money transfers is one of the methods to ensure the fulfilment of obligations to pay taxes, levies, insurance premiums, as well as penalties and fines. A decision to suspend the company’s operations may be made not earlier than the Decision to collect tax from funds in bank accounts owing to the failure to fulfil a Requirement for the voluntary payment of debt in due time (paragraph 2, clause 2, article 76 of the Tax Code of the Russian Federation).
Please note that not all activities on an account are suspended, but only some debit transactions. The suspension of operations on the account does not apply to payments of which the order of priority for execution precedes the fulfilment of the obligation to pay taxes in accordance with civil legislation (clause 1, article 76 of the Tax Code of the Russian Federation).
Based on clause 2 of article 855 of the Civil Code of the Russian Federation these include:
It is also important to remember that in the case of a forced collection of tax arrears, not the entire amount on the bank account is blocked for write-off, but only the balance within the amount specified in the Decision to suspend operations (paragraph 3, clause 2, article 76 of the Tax Code of the Russian Federation). With regard to foreign currency accounts, the ruble amount of the debt is determined as the equivalent in the currency of the account at the rate of the Central Bank established on the date when the suspension of transactions on the foreign currency account begins (paragraph 5, clause 2, article 76 of the Tax Code of the Russian Federation).
A DELAY IN SUBMITTING DOCUMENTS
Apart from ensuring the fulfilment of obligations to pay taxes, levies, and insurance premiums, operations on an account may be suspended in order to force the company to submit reporting or requested documents in a timely manner, as well as to comply with the requirements of the tax authorities. The bank account can be blocked within 10 days if:
As reflected by the Tax Code, the account is blocked based on a closed list of reasons that the organization can independently influence. Nevertheless, the terms for unblocking are not instantaneous and can cause significant worries to business persons, so it is not necessary to bring the situation to the application of coercive measures.
What can an organization do if the account is blocked after all? First of all, it is necessary to comply with the requirements of the tax authorities that caused the blocking, and notify the Federal Tax Service as quickly as possible. The speed of the company’s response in such a situation is extremely important, because the account is unblocked not automatically, but only based on the inspectorate’s decision to cancel the suspension of operations on the accounts (clause 3.1 and clause 7 of article 76 of the Tax Code of the Russian Federation). For different situations, various deadlines for making the appropriate decision are set.
Thus, in cases with a delay in paying taxes, the period for unblocking the account will be not later than one day following the day when the tax authority receives documents (copies thereof) confirming the fact of that the tax, penalties, or fines have been collected (clause 8, article 76 of the Tax Code of the Russian Federation; letter No. 03-02-08/51856 of the Ministry of Finance of Russia dated July 24, 2018) or not later than the second day following the day when the inspectorate receives the Application (in no particular set form) from the company to cancel the suspension of operations simultaneously on all its bank accounts, indicating a specific account that has sufficient funds to execute the Decision to collect tax (paragraph 2, clause 9, article 76 of the Tax Code of the Russian Federation), with documents attached confirming the availability of funds in the accounts specified in the application in question. Please note that in the absence of supporting documents, the inspectors can wait two days for a response from the bank (clause 9, article 76 of the Tax Code of the Russian Federation).
In the event of a delay in the submission of reporting and after it is sent, the account will be unblocked not later than one day following the day of the submission of the tax declaration, 6-NDFL or Calculation of insurance premiums (sub-clause 2, clause 3.1, article 76 of the Tax Code of the Russian Federation). And it will also be unblocked not later than one day following the earliest of the following dates (sub-clause 2, clause 3.1, article 76 of the Tax Code of the Russian Federation):
One more day should be added to these deadlines, which is necessary for sending the Decision to cancel to the bank via electronic communication channels (clause 4, article 76 of the Tax Code of the Russian Federation).
It should be remembered that the bank is an unconditional executor of the inspectors’ Decisions to block the account (clause 6, article 76 of the Tax Code of the Russian Federation) and the organization is not entitled to require from the credit institution compensation for losses incurred by the company as a result of the inspectors illegally blocking the account or as a result of missing the deadline for making a Decision to cancel the suspension of accounts transactions and sending it to the bank (clause 10, article 76 of the Tax Code of the Russian Federation).
A DISPUTE WITH THE INSPECTORS
At the same time, the company has the right to present claims to the tax authority based on clause 9.2 of article 76 of the Tax Code of the Russian Federation and expect interest to be received on its bank account for each calendar day of: