Finance, Taxes
Tax account blocking: causes and consequences
On ensuring the fulfillment of obligations imposed on taxpayers, reads in articles 11 of the chapter NK. If the fulfillment or non-fulfillment of obligations is inadequate, the supervisory body has the right to bring the culprit to justice. In addition, the legislation establishes enforcement mechanisms that tax officials can use.
Ensuring fulfillment of obligations
It is mentioned in Article 72 of the Code. In point 1 of the norm it is established that the fulfillment of obligations on the transfer of taxes and taxes to the budget can be ensured:
- Pledge of property;
- Bail;
- Penalties;
- The imposition of arrest on the property of the payer;
- Suspension of operations on the bank in the bank.
The latter method is widely used in practice. – самая неудобная для хозяйствующих субъектов мера. This is due to the fact that the blocking of the settlement account by the tax service is the most uncomfortable measure for economic entities.
Relevance of the problem
службой существенно затрудняет ведение бизнеса, поскольку лицо не имеет возможности своевременно рассчитываться с поставщиками и осуществлять иные важные для него платежи. Blocking an account by the tax service makes it very difficult to do business, since a person does not have the ability to settle with suppliers on time and make other payments that are important to him. Accordingly, for the Tax Inspection it is one of the most effective security measures.
может стать полной неожиданностью для плательщика. The blocking of the settlement account by the tax inspection can become a complete surprise for the payer. Particularly depressing is the situation when an economic entity urgently needs money to make an important and profitable transaction.
General Blocking Order
It is stipulated in article 76 of the Tax Code.
службой выступает решение ее руководителя (либо его заместителя). The basis for the account blocking by the tax service is the decision of its head (or his deputy). This act is sent to the banks servicing the payer's accounts. A copy of the decision is transferred to the business entity under the signature or by another method that confirms receipt. The act can be issued both on paper and in electronic form.
After receiving the decision, the bank must immediately comply with the requirements and suspend all operations on the customer's accounts. The corresponding requirement is fixed in clause 7 of the above article.
The bank's responsibility also includes an IFTS report on the balances of funds on the payer's account.
The financial organization is only entitled to unfreeze the accounts after receiving an appropriate order from the Tax Inspectorate.
An Important Moment
If several accounts are opened with the business entity and they have sufficient funds to pay off the debts, penalties, fines, arrears specified in the blocking decision, they have the right to send to the tax service an application for the cancellation of the order to suspend operations. In it, the person indicates the requisites of the respective account. The statement is accompanied by extracts confirming the availability of funds.
After the adoption of the package of documents, the IFTS within two days must decide on removing the lock from the account. служба проверяет полученные сведения, направляя запрос в банк. The tax service checks the information received, sending the request to the bank. After confirming the information within two days, the "defrosting" of the bank is performed.
Tax account blocking: reasons
In the legislation, the suspension of operations in rubles is allowed if the business entity:
- Did not pass the declaration.
- Has not paid the tax.
осуществляется с целью обеспечения исполнения решений, принятых по результатам проверки. In addition, the blocking of accounts by the tax inspection is carried out in order to ensure the implementation of decisions taken on the basis of the audit results.
Violation of the rules of the declaration
Legislation establishes a certain time frame in which the payer must submit a report to the Tax Inspectorate. If within 10 days (working) after the expiration of the stipulated period the declaration is not handed over, the control body has the right to block the account.
"Defrosting" of the bank is made no later than the next day after the submission of the report by the payer.
Controversial moments
In practice, there are cases when transactions on the account are suspended, and the payer has no obligation to pass the declaration.
The courts in such situations adhere to the following approach. In accordance with Article 23 of the Tax Code, the payer is required to provide a tax return, which he must deduct. The report is submitted to the Tax Inspection at the registration address.
This duty corresponds to 80 articles of the Code. It says that the declaration is drawn up for each deduction established for the payer.
службы нет. If the business entity has no obligation to pay the tax, there are no grounds for blocking the account with the tax service.
Non-payment of tax
As it is established in the first paragraph of Article 46 of the Tax Code, in case of failure to pay or incomplete deduction of the amount within the period established by the legislation, this obligation is enforced. In such cases, the Inspectorate of the Inspectorate forfeits the collection of funds in the bank accounts of the payer.
To apply this measure, the IFTS takes an appropriate decision and sends a collection order to the financial institution for debt cancellation.
In this case, pursuant to clause 7 of Article 46, the supervisory authority may suspend operations on the account for the settlement of the entire debt.
Infringements of IFTS
It is worth noting that the process of indisputable debt collection is a multi-stage and rather complicated procedure. Often, tax authorities allow procedural violations in the course of it. They, in turn, can serve as the basis for the cancellation of the resolution on recovery and, consequently, the decision to block the account.
служба чаще всего нарушает сроки и порядок предъявления требования, выбирает неверный способ его направления. The tax service most often violates the terms and procedure for presenting a claim, chooses the wrong way to send it.
As practice shows, courts in such cases make decisions in favor of payers.
The direction of the demand is the initial stage of the enforcement procedure. Failure to comply with the procedure established by law significantly violates the right of economic entities to protect interests and freedoms, as enshrined in the Constitution.
Lawyers recommend paying special attention to the type of correspondence sent to the payer. Judicial practice shows that the receipt by an economic entity of a simple, and not a registered letter with notification, is considered by the authorities as a gross violation of the procedure of indisputable collection of debts in compulsory order. Accordingly, it acts as an unconditional basis for repealing decisions taken by the IFNS.
Blocking as a security measure
As it is established in Item 7 of Article 101 of the Tax Code, having examined the inspection materials, the head of the Tax Inspectorate (his deputy) makes a decision to bring the economic entity to responsibility for the committed offense or refuse to apply the sanction to the person.
After the decision is made, the authorized person of the supervisory authority may apply interim measures to the perpetrator. The law allows this only if there are sufficient grounds to believe that if they are not accepted, then the execution of the decision or the collection of a fine, a fine, arrears, arrears from the payer will become impossible or very difficult.
Sufficient grounds should be understood:
- Availability of debt on l / s payer.
- Repeated evasion of the duty to pay tax.
- Decrease in the assets of the enterprise.
- Complex of circumstances indicating the receipt by the economic entity of unreasonable benefits.
To implement the interim measure, the head of the Tax Inspectorate (his deputy) takes a decision. It comes into force from the date of signing. The decision shall remain in force until the day on which the decision is taken to bring the guilty subject to responsibility or to refuse it or until the date of its repeal by a higher control body or court.
Nuance
Blocking an account as an interim measure may be applied after imposing a ban on transfer to pledge or disposal of property. At the same time, its total value according to the accounting data should be less than the aggregate amount of fines, arrears and penalties payable in accordance with the decision of the Tax Inspectorate.
In addition, the suspension of the account is not allowed if the business entity has not passed the financial statements, provided no advance settlement, or received the documents requested for verification.
Is it possible to check the blocking of the current account on the tax site?
Can. Since 2014, there is a special service open to all interested parties.
службой, необходимо зайти на официальный портал ИФНС. To check the account blocking by the tax service, you need to go to the official portal of the Tax Inspection. The service to be used has the following title: "System of informing banks on the status of processing electronic documents" ("BANKINFORM", if short). службой может любой желающий. Despite such a name, anyone who wants to check the account blocking by the tax service.
After selecting the specified service, you should place a point near the line "Request for active suspension decisions". Next, you need to enter the payer's tax ID and the BIC of the banking organization that serves the r / s. службы не получится. If these data are unknown, then you will not be able to check the account blocking on the tax service website .
Then you need to specify the numbers from the picture. службы осуществляет не робот, а человек. Correctly entered figures indicate that the check of account blocking on the site of the tax service is not done by the robot, but by the person. After that you need to click on the "Send request" button.
The answer will be formed quickly enough. If it was decided to block, the system will show the date of its issuance, as well as the code of the control body that issued it.
When checking the account blocking on the tax service website, it is necessary to study the content of the answer very carefully. Often there are errors and inaccuracies in it. The availability of data that does not correspond to reality is the basis for challenging the decision.
службы могут как хозяйствующие субъекты (представители юрлиц или индивидуальные предприниматели), так и служащие банковских организаций. Checking the account blocking on the site of the tax service can be either business entities (representatives of legal entities or individual entrepreneurs), as well as employees of banking organizations.
Quite often this service is used by potential partners of enterprises. подтверждается, то контрагенты могут пересмотреть решение о сотрудничестве. If on the site the tax account blocking is confirmed, the counterparties may reconsider the decision on cooperation. This information is especially important when concluding major transactions.
Debit
It should be noted that blocking the account does not mean the suspension of all expenditure transactions. Corresponding position fixes paragraph. 3 of the first paragraph of Article 76 of the Tax Code. In addition, the subject can transfer funds to the blocked account. On this occasion, there are no restrictions in the legislation.
In Art. 855 GK fixed the order of writing-off of funds. If there is a sufficient amount for p / c to pay off all arrears, settlements are made as soon as payment receipts are received. This order is called calendar.
Suspension of transactions does not apply to payments, the transfer of which must be made prior to the fulfillment of obligations to pay taxes.
Who else can "freeze" the account?
In addition to the tax inspection, the Customs Service has the right to suspend operations on the river. This measure is applied when collecting debts for the payment of customs duties and penalties. The rules for blocking accounts are fixed by Order No. 2184 of the FCS.
The Federal Financial Monitoring Service (Rosfinmonitoring) is also responsible for suspending operations on the river.
It is worth mentioning that in the event of late payment of insurance premiums or failure to submit settlements in due time, accounts will not be blocked. Legislation does not provide for appropriate authority for extrabudgetary funds.
Exceptions to the rules
Not every decision on blocking can be carried out. Not subject to the requirements if:
- The resolution was adopted by an unauthorized structure.
- The decision was made with regard to the account, which, according to the definition set forth in Article 11 of the Tax Code, does not fall under this concept.
With the first case, everything, in general, is clear. If the decision was made by an unauthorized body, there are no grounds for blocking. The second case should be examined in more detail.
As indicated in Article 11 of the Tax Code, the account is the current (settlement) account opened in accordance with the contract of banking services. On it are transferred and from it the money resources of the owner are spent.
This category includes accounts:
- Calculated;
- Current (including foreign exchange);
- Correspondent;
- Ruble type "K" (convertible) and "H" (non-convertible), opened by non-residents;
- Corporate card accounts.
The blocking does not apply to accounts opened in accordance with other agreements and transactions: deposit, accredited, loan, transit (including special) foreign exchange.
If the blocking decision was not made in accordance with the legal form, it can not be executed by the bank. The corresponding conclusion follows from the content of paragraph 4 of article 76 of the Tax Code.
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