Warning of suspension of bank accounts transactions
In accordance with the Article 31 of the Tax Code of the Russian Federation, the tax authorities have the right to suspend bank accounts transactions of the taxpayers, the payers of fees, insurance fees or the tax agents in the credit institutions and to seize property in accordance with the procedure provided for in the Article 76 of the Tax Code of the Russian Federation.
The suspension of bank accounts transactions implies termination by banks of all expenditure transactions on specific accounts or within the amounts indicated in the decisions on suspension of operations.
In accordance with the Federal Law of November 9, 2020 No. 368-FZ, the tax authorities have the right to block current accounts in the following cases:
- the requirement for payment of taxes, penalties and fines (item 2 of the Article 76 of the Tax Code of the Russian Federation) is not fulfilled, the block is carried out within the amount of the arrears;
- the tax return or the personal income tax (the 6th form) is not submitted within 20 days (from July 1, 2021, currently – 10 days) after the end of submission period (sub-item 1 of item 3, item 3.2 of the Article 76 of the Tax Code of the Russian Federation), there are no restrictions on block amount; at the same time, it is prohibited to carry out transactions with the funds on the account as well as with the incoming funds (the letter of the Ministry of Finance of the Russian Federation No. 03-02-07/1-182 dated 17.04.2007);/li>
- the e-receipt on accepting requirements or notifications was not sent to the tax office (sub-item 2 of item 3 of the Article 76 of the Tax Code of the Russian Federation).
As amended by the Law No. 368-FZ, from July 1, 2021 the tax authorities will receive the right to inform the taxpayers in advance on upcoming suspension of bank accounts. According to the letter of the Ministry of Finance of the Russian Federation No. 03-02-11/13505 dated 26.02.2021, the decision of tax authorities on suspension of bank accounts and digital cash transactions may be accepted after 14 working days from the date of such notification.
However, it should be noted, that the responsibility of tax authorities for not sending notifications on upcoming blocking is not legally established.
The ability to check information on suspended bank accounts is available in the Information and Analytical system Globas using the appropriate tool in the section «Banks. Extract on suspended bank accounts».