Currently, quite often there is a suspension of operations on taxpayer accounts with a bank. Such a measure of exposure is used by regulatory authorities. It should be said that this creates significant obstacles to the business activities of legal entities and individual entrepreneurs. In addition, the use of this tool is far from always legitimate. Let us consider further, when it is allowed to suspend operations on bank accounts in relation to a taxpayer. 
General information
The suspension of operations on bank accounts means the actual freezing of funds. That is, the owner cannot move them anywhere. An exception is only those operations, the implementation of which, in accordance with the Civil Code, precedes the obligation to deduct fees and taxes. At the same time, transfers are made without any restrictions. The grounds for suspension of operations on taxpayer accounts with a bank may vary.
Default
This is one of the most popular reasons for suspending operations with bank accounts. Article of the law provides for the freezing of funds in order to enforce the collection of outstanding contributions to the budget, including fines and penalties. The decision on blocking cannot be made earlier than the act on imposition of the penalty is adopted. Funds are also frozen to pay interest. This is due to the fact that% is collected according to the same rules as mandatory deductions. Suspension of operations on bank accounts is carried out for the amount specified in the relevant decision. The remaining funds are not blocked and can be used.
Failure to submit a declaration
Suspension of operations on bank accounts is applied in cases when the subject within ten days after the specified time has not passed the reporting documentation to the supervisory authority. This allows the supervisory authority to make an appropriate decision on the blocking of funds. In this situation, a complete suspension of operations on bank accounts will be undertaken. This puts the entrepreneur in an extremely difficult position. In such situations, the size of the balance, the amount of income, will not matter.
Limitation period
The maximum period after which the suspension of operations on bank accounts cannot be carried out was not initially established by the Tax Code of the Russian Federation. This was clarified in a letter to the Federal Tax Service dated February 9, 2011. But from January 1, 2015, this period is limited to 3 years. The calculation starts from the day the ten-day period ends. 
Additionally
From January 1, 2015, the suspension of operations on bank accounts is allowed if the entity within ten days after the expiration of the established time has not provided a receipt on the receipt of requirements for the presentation of appropriate documents, notifications of a call to the inspection, explanations sent to him in electronic form. It is established in Art. 10 Federal Law No. 134. Thus, the suspension of operations on bank accounts is applied in cases of evasion of paying off liabilities to the budget and failure to submit a declaration on time. Blocking funds on other grounds is not allowed.
Important point
The submission of the declaration in paper form is not provided for from January 1, 2014.The Metropolitan Inspectorate explained that if the rules for the provision of accounting documents in electronic form are not complied with, the subject is threatened with liability under Art. 119.1. At the same time, non-submission of a declaration via telecommunication channels does not provide for suspension of operations on bank accounts. Article 76 of the Code will apply if the entity has not submitted reports at all. At the same time, the supervisory authority may take interim measures if necessary. Among which, in particular, the suspension of operations on bank accounts.
Blocking Decision
There is a certain procedure for suspension of operations on bank accounts. The relevant order is approved by the head of the Federal Tax Service or his deputy. Informing banks about the suspension of operations on accounts is carried out electronically. The decision should be sent to the organization serving the entity. A copy of the order must also be transferred to the debtor company. In this case, there must necessarily be documentary evidence that the subject received the decision. It can be a receipt or other paper. The company must be notified no later than the day after the decision. The authorized bodies are required to comply with the procedure for suspension of operations on bank accounts. Otherwise, their actions may be challenged.
What gets under lock?
A current (settlement) or other account is opened with a bank in the name of the subject upon conclusion of an agreement with a financial institution. The latter under the terms of the signed agreement assumes a number of obligations. In particular, the banking structure accepts and credits funds to an account opened with a client, fulfills its orders on the issuance and transfers, and other transactions. When blocked, respectively, the financial structure does not fulfill its obligations. This measure applies to any accounts that may receive funds and from which they may be spent. This applies equally to currency and ruble r / s. The former are blocked, as a rule, when there is insufficient funds in national currency accounts or when operations on all available accounts are completely suspended. Not only can r / s be frozen. The blocking may also apply to corporate accounts intended for employees to make settlements using corporate bank cards and record transactions with them. An explanation on this in 2010 was given by the Presidium of the Supreme Arbitration Court. 
Exceptions
The suspension of operations on bank accounts does not apply with respect to:
- Transit movements of funds. This is due to the inconsistency of the accounts for which such operations are carried out, to the signs given in Art. 11, p. 2. They are opened for making currency transfers simultaneously with the account in foreign money, regardless of the will of the enterprise.
- Loan accounts. They are intended for the return of borrowed funds by the debtor. At their core, they do not act as bank accounts. This clarification is given in the letter of the Ministry of Finance dated November 21, 2007.
- Settlement accounts that are open for joint venture partnership activities. Money for them is in the common ownership of all participants, and not one entity. Collection from them can be made only in the amount that is assigned to the debtor on the basis of ownership.
Deposits
They open in accordance with the deposit agreement. An enterprise cannot transfer funds from such accounts. This clarification is given in the Letter of the Ministry of Finance No. 03 02 07 / 1-497. Along with this, it should be noted that under Art. 46, p. 5 of the Tax Code, no tax is collected from a deposit, provided that its term has not yet expired. If the deposit agreement is valid, the control authority can instruct the financial organization.In accordance with it, the bank will have to transfer funds from the deposit after its expiration on the account, if by that time the debtor has not fulfilled its obligations. Thus, in fact, there is a global suspension by banks of operations on settlement accounts. Financial organizations are required to inform the Federal Tax Service about the availability of deposits and fund balances on them.
Limitations and opportunities of the Federal Tax Service
The suspension of operations on bank accounts, as mentioned above, implies the inability to carry out expenditure actions with funds. That is, the owner can not transfer them to the counterparty, to remove them from the checkbook. However, far from always and not all operations can be terminated. For example, if a penalty is levied, then the transfer of funds is allowed in excess of the amount charged. In addition, the sequence of obligations that must be fulfilled before the amount established by the Federal Tax Service is recovered is established. The sequence is established when it is likely that the funds available to the debtor may not be enough to make all payments. The first are satisfied requirements for executive documents, which provide for the transfer or issue of funds to compensate for damage to life or health, as well as the recovery of alimony. 
Suspension of bank accounts: payroll
Repayment of debts to employees can be carried out according to executive or payment documents. First, the requirements for IL are satisfied. The executive documents may provide for the transfer or issue of funds for the payment of severance pay, salaries to employees (both former and present) under an employment contract, remuneration to the authors of products of intellectual activity. Next in turn will be settlements on payment securities. In them, in addition to remuneration of employees, an order may be provided by the Federal Tax Service to write off and transfer arrears of budgetary contributions, the Social Insurance Fund and the Pension Fund to deduct insurance contributions.
Other requirements
In the fourth turn, obligations under other writ of execution, providing for monetary penalties, will be repaid. The remaining debts on payment documents will be executed in calendar priority. Thus, the write-off of amounts to budget allocations will be made in the third turn. In case of insufficient funds to satisfy the requirements of the Federal Tax Service, the financial institution serving the debtor first transfers the funds according to documents 1 and 2 of the queue.
Write-off Features
Payments in the same sequence are made in the order of the calendar line. For example, a payment document for paying off wage arrears was received earlier than a collection order from the Federal Tax Service. The service organization must first satisfy the first request received. If the funds remain in the account, the debt to the budget is repaid. In case of blocking due to failure to submit a declaration and in the absence of an order from the Federal Tax Service to write off budget deductions, the service organization can satisfy the requirements of payment documents for salaries of persons working under a labor contract.
Bans
It should be noted that in accordance with the amendments made by the Federal Law No. 248 to Art. 76, p. 12, if there is an order to suspend taxpayer settlement operations in the Russian Federation, the financial institution cannot open new accounts or provide the debtor with the opportunity to use electronic payment instruments. To ensure the implementation of this requirement, a special Internet service was introduced. It allows banking institutions to quickly receive information about the availability of decisions on the suspension of settlement operations on customer accounts and electronic funds transfers.
This Internet resource is accessible and open for use by financial organizations.Prior to making these changes to the Tax Code, entrepreneurs could not open accounts only in those banks to which the relevant decisions on freezing were sent. In addition, the debtor will not be able to close the blocked account if there is money left on it. This is due to the fact that when this procedure is completed, funds must be spent. And by decision of the authorized body, expenditure operations are suspended. Even if there is no remainder on the r / s and it is closed, the order will still continue to operate. This means that it is not possible to open a new account. 
Unlock
Of course, the company is interested in thawing its assets as soon as possible. The suspension of operations on bank accounts is canceled if the following reasons exist:
- Repayment of debts to the budget or collection of amounts by the Federal Tax Service. Upon receipt by the tax office of documents confirming the payment of arrears (fines, penalties), the suspension of operations is removed. To accelerate the unlocking, the necessary papers may be submitted to the authorized body by the head or representative of the debtor organization or the entrepreneur himself, together with a statement on defrosting of the c / s. The FTS should decide on lifting the suspension of operations no later than the next day after receiving the documents.
- Submission of a declaration. After receiving the reporting documentation, the Federal Tax Service is obliged the next day to decide on the cancellation of an earlier order to suspend operations on accounts. If the company sent a declaration, but the blocking still occurred, it is necessary to submit an application for defrosting of the r / s to the inspection. Documents confirming that the report was sent on time are attached to it.
Statement
The right to cancel the decision to suspend settlement operations arises when an amount exceeding that specified in the order is formed on the account. The application is made in any form. The text indicates the account on which there is enough money to pay off the debt. A supporting document is attached to the application. It is a bank statement. In addition, indicated r / s, which must be thawed. The Federal Tax Service within two days should decide on the satisfaction of the application and the cancellation of the earlier order regarding the excess of the amount owed.
Responsibility of the Federal Tax Service
If the inspection has violated the terms of decision-making or blocked accounts, without any reason, it is obliged to pay interest. The rules for their accrual are established in Art. 76, paragraph 9.2 of the Code. Interest is paid for calendar days of illegal suspension of operations or delay in making a decision on its withdrawal. If the order was initially unlawful, accrual is carried out from the date of its receipt by the financial institution.
Interest is calculated on the basis of the amount that was frozen, that is, on the funds that the company could not dispose of in any way, and not on the amount indicated in the decision. For example, by order of the blocking, 100 thousand rubles are subject to blocking, and there were only 30 rubles on the railroad account. Interest will be accrued on exactly 30 thousand rubles. In case of unlawful blocking of accounts in connection with the non-receipt of a declaration, the calculation is made relative to all the funds that were at that time in the accounts. The interest rate is the Central Bank refinancing rate. The indicator is taken, which was valid in the days of unlawful blocking, violation by the Federal Tax Service of the terms for making a decision or sending an order to a financial organization to cancel the suspension of operations. 
When the inspection can not freeze p / s?
The blocking of operations on accounts can be considered illegal if the decision is made in connection with:
- Not by submitting financial statements within the prescribed period.
- Failure to provide the agent with the settlements provided for in Part 2 of the Tax Code.
- The presence of an error in the presented declaration, if it does not act as a basis for refusing to accept (for example, the checkpoint is incorrectly indicated).
- Failure to provide information on average headcount on time.
- Failure to receive the FTS declaration in a timely manner through the fault of the operator of telecommunication networks or mail.
- Signing of accounting documentation by an unauthorized person.
In all these cases, the decision to suspend settlement transactions will be illegal. Accordingly, it can be challenged.
findings
The grounds on which the tax inspectorate may suspend settlement operations on the debtor's accounts are listed in Art. 76 Tax Code. This list is considered exhaustive. No other reasons can serve as a basis for blocking the account. This is necessary to know not only the entrepreneur / organization itself, but also the financial structure that serves it. In addition, it should be borne in mind that the blocking can concern only those r / s that are open on the basis of the relevant agreement.
The suspension of operations on other accounts (transit, deposit, loan, etc.) is an occasion to challenge the actions of the Federal Tax Service. The ability of the debtor to block will depend on the amount of funds that are on his account. If there is more money than the amount owed, then operations will be possible. Funds in the amount of unliquidated obligations will be frozen, and all the rest will be at the free disposal of the subject. However, such an account cannot be closed. When repaying obligations, the priority established in the Code must be observed. The blocking may not apply to payments that are legally required to be paid before debt to the budget. 
Conclusion
Undoubtedly, the suspension of the operation on settlement accounts has an extremely negative effect on the activities of companies and individual entrepreneurs. In order to avoid such problems, experts recommend that everyone pay attention to the timely fulfillment of their obligations. This applies not only to deductions to the budget, but also to reporting in a timely manner and in proper form. If blocking of settlement operations has occurred, one should not delay the solution of the problem.
If the funds for r / s are not enough, you need to fix this as soon as possible. Having settled all debts, you should immediately notify the supervisory authority and submit an appropriate application to remove the lock. The faster this is done, the faster, accordingly, the funds will be unfrozen. The legislation sets a fairly short time frame within which the Federal Tax Service must decide to cancel the suspension of settlement transactions. Therefore, the problem can be solved in the near future after the repayment of debts. If the authorized body delayed the decision, he will be obliged to compensate for his inaction by paying interest.
