Bi do tax. How to check whether an organization's current account is blocked. The main reasons for the seizure of accounts by the tax inspectorate

What to do if your account operations are suspended

Forced collection from an account

Unblock account

Cancel suspension

How to pay tax when an account is blocked

Tax lawyer Gordon Andrey Eduardovich

Chamber of Lawyers of the Moscow Region

Suspension of transactions on bank accounts

Almost every taxpayer, even individuals, is faced with a situation where they cannot make a payment from their bank account because the account has been “blocked by the tax office.” The actions of the tax authorities in such situations are called Suspension of transactions on the taxpayer’s bank account, or suspension of transactions on bank accounts. This procedure is established by Article 76 of the Tax Code of the Russian Federation and is a way to ensure that taxpayers and tax agents fulfill their obligations to pay taxes as well as execution and other tax obligations.

Important: The rules of Article 76 of the Tax Code of the Russian Federation, in addition to taxes, also apply to fees.

That is, an outwardly similar situation for taxpayers (account blocking) arises, for example, if a tax return is not filed, if the taxpayer violates the procedure for electronic document management with the tax office, as well as during the forced collection of taxes, tax arrears and fines. In all these cases, it is possible to block the account in accordance with Article 76 of the Tax Code of the Russian Federation.

The account owner perceives the suspension of the account by the tax authorities as the bank stopping servicing the account, including the suspension of debit transactions on the account. In reality, this is not entirely true; we will explain this below.

Attention: Account suspension can also be arranged by bailiffs (FSSP) for unfulfilled tax payments

We repeatedly encounter situations where clients, without understanding the blocking of accounts, spend weeks on correspondence and trips to communicate with the tax office to unblock the account. In reality, the tax office collects arrears, penalties, fines through the bailiffs (FSSP), and the bailiffs issue a collection account. Paying money to budgets in such a situation will achieve nothing. You need to deal with the bailiffs and remove the blocking of the account.

We recommend: Whenever your account is blocked, first of all find out exactly the reasons for the blocking, and only then act.

Grounds for account suspension

Suspension of an account is a strictly formalized procedure, the right to apply which by the tax authorities of the Russian Federation is directly established in Article 31 of the Tax Code of the Russian Federation, and the procedure for carrying out suspension is in Article 76 of the Code. Account suspension is possible for both taxpayers and tax agents.

Suspension of movement on a taxpayer’s account is possible in the following cases (Grounds for account suspension):

Initiation of the procedure for forced collection of arrears, fines in case of failure to fulfill the obligation to pay tax (fee)
Making a decision to bring the taxpayer to tax liability (Part 10 of Article 101 of the Tax Code of the Russian Federation)
No submissions organization declaration within 10 days after the expiration of the deadline established by the code for its submission
Failure of an organization to submit declarations in electronic form after 10 days from the date of the deadline for its submission established by the Code
Failure to submit a receipt to the tax authority regarding receipt of a request for documents or information, or a summons to the tax authority.

Suspension of an account with a tax agent is possible in the following cases:

failure by a tax agent to submit a calculation of the amounts of personal income tax calculated and withheld by the tax agent to the tax authority within 10 days after the expiration of the established deadline for submitting such a calculation.

How to find out about account suspension

The danger of blocking accounts by tax authorities or banks for other reasons is obvious. Suspension of accounts is possible for any taxpayer, including counterparties. A qualified accountant and legal services employees of any organization must know how to find out about the suspension of an account.

Currently, the presence of account blocking (at least from the tax side) can be checked online on the website of the Federal Tax Service of Russia, page address: https://service.nalog.ru/bi.do.

The electronic service is called: System for informing banks about the status of processing electronic documents (311-P, 365-P).

To obtain information about blocking an account, you must enter the Individual Tax Number (TIN) of the taxpayer - the owner of the bank account, and the details of the bank account "BIK", the account that interests you. In this way, it is possible to quickly check both the taxpayer’s own accounts and the accounts of counterparties.

Blocking of current account by tax authorities

How is account movement suspended?

The above reasons for suspending movement on an account require different procedures for registering the suspension, but there must be documentation in any case.

Account suspension due to non-payment of taxes:

The basis for blocking an account is part 2 of Article 76 of the Tax Code of the Russian Federation. In this case, blocking an account performs a specific security function - to ensure that a specific payment pays specific amounts of tax, penalties, and fines to the budget. Considering the possibility of limiting the rights of taxpayers through forced collection of arrears in accordance with Article 46 of the Tax Code of the Russian Federation, account blocking is possible and applied when two circumstances exist simultaneously: 1) When the tax authority identifies arrears and 2) Failure by the taxpayer to fulfill obligations to repay it.

As you know, arrears are possible if taxes are not paid on time, or if arrears are identified during a tax audit. According to the rules of the Tax Code, the taxpayer must be notified by the tax authority about the arrears he has, and he must be asked to pay off the arrears voluntarily. In each case of detection of arrears, the tax authority has the right to send the taxpayer a demand for tax payment (Chapter 10 of the Tax Code of the Russian Federation).

At the same time, forced collection from funds in the account is formalized by a separate decision of the tax authority.

Thus, the suspension of account movement due to non-payment of taxes must be preceded by registration and sending to the taxpayer other documents:

Request for payment of tax (fee), penalty, fine
Decision on collection of tax (fee), penalty, fine
Decision to suspend movement of a bank account.

Blocking electronic payments

The rules on suspending movement of a bank account are also applied to suspending the movement of electronic payments of a taxpayer.

Non-identical procedures significantly complicate the taxpayer’s situation establishment of suspension accounts and lifting the suspension.

The suspension is sent from the tax office to the bank via electronic channels and is accepted by the tax office using its own documents (available to the tax office) (formally) (Part 8 of Article 76 of the Tax Code).

At the same time, the tax office can issue a suspension on several accounts. And the bank is obliged to unquestionably implement the suspension from the moment it receives the decision on suspension until it receives the decision on cancellation.

Lifting the suspension of an account is also carried out by a separate decision of the inspectorate, and possibly not before receiving tax documents confirming the payment of taxes. (Part 8 of Article 76 of the Tax Code of the Russian Federation).

Taking into account the time it takes to pay the tax, and this is only possible by depositing money into the account, receiving a supporting document - at least an account statement, the deadline for submitting the corresponding application and attachment of payment documents, the day for consideration by the tax office, we get - about a week from the date of discovery suspension of the cash account.

And this, if you have “free” money to upload to your account.

How to unblock an account

If several accounts are blocked

If the account is blocked, the tax payment will only help with a sufficient amount to pay off the tax demands on the tax payment accounts. In this case, the tax payer has the right to ask the tax office to unblock the accounts containing funds in excess of the amount of arrears, penalties and fines under the suspension decision.

When studying the decision to suspend movement on the account, in addition to other mandatory details - name, address, INN, OGRN of the taxpayer, pay attention to the exact amount (if the blockage is due to the collection of arrears, penalties, fines) that must be collected. This amount must be clearly indicated in the decision, with reference to other documents - the Request for payment of tax and the Decision to collect tax from the taxpayer’s account.

Having confirmed with an account statement that there are sufficient funds for collection on one of the accounts, you have grounds to ask the tax office to remove the block from the remaining ones.

And if the tax authorities refuse to unblock the account, they will demand payment of the corresponding penalties, and possibly losses.

Suspension due to declaration

Movement on the account may be suspended in accordance with Part 3 of Article 76 of the Tax Code in the event of failure to submit a tax return or documents requested from the taxpayer - blocking due to the declaration.

In these cases, the tax office also needs to comply with formalities to block the account, but to a lesser extent. The situation for the tax office becomes more complicated if the tax office uses electronic document management with the tax office. Then the tax office needs only the information it has from the computer to decide to suspend the account. And blocking in cases of failure to submit a tax return occurs very quickly.

Often, account blocking occurs without sufficient grounds, formally. Nalplat sent a message to the tax office, but it did not go through. The tax office is not interested in the reasons why the message (receipt) did not go through to the tax office’s computer on the tax payment side. The computer program does not understand; the mere fact of not filing a tax return on time is enough for it.

The response to the tax office’s request was not received via electronic communication channels within the established period - that’s all, there are formal grounds for suspending movement on the account.

Receive an appropriate decision to suspend the account.

How to unblock an account?

How to unblock an account depends on the reasons for which the account was blocked. The general rule is to eliminate the cause of the blockage. If you have not paid taxes and have no funds, this will now become easier.

On November 29, 2016, amendments were made to the Tax Code allowing for the payment of arrears, penalties, and fines by third parties - the founders and managers of the taxpayer.

Cancellation of suspension of account movement in case of failure to submit documents

In contrast to the procedure for lifting a block for non-payment of taxes, lifting the suspension of an account due to failure to submit a tax return, failure to submit requested documents, etc. (Part 3 of Article 76 of the Tax Code of the Russian Federation) is canceled “formally”, upon termination of the reasons (grounds) for establishing the suspension. That is, if you do not submit a tax return, you need to submit a tax return, if you do not submit documents, you must provide the requested documents to the tax office, if you do not submit a receipt, you must transfer the receipt, if you do not submit documents (explanations), you must submit documents (explanations) (Part 3.1 of Article 76 Tax Code).

Similarly (formally), the decision to suspend movement on the accounts of tax agents for personal income tax is canceled. The decision must be canceled after the tax agent submits to the tax authority the corresponding calculation of the calculated and withheld personal income tax amounts.

In all cases of suspension for reasons of failure to submit documents (declarations, explanations, etc.), decisions on suspension must be made no later than the next day after the date of elimination of the violation. (Parts 3.1 and 3.2 of Article 76 of the Tax Code of the Russian Federation).

How to pay when your account is suspended

Suspension of movement on an account in case of non-payment of tax is structured in such a way as coercion to fulfill the legal requirements of the tax authority. At the same time, it is assumed that the constitutional principle of protecting property is observed and that the infliction of unreasonable damage to the taxpayer is limited.

Article 76 of the Tax Code of the Russian Federation stipulates that the suspension of operations does not entail a prohibition, but limiting expenditure transactions. At the same time, the flow of money into the account is not limited at all. Yes, and debit transactions from a bank account are not completely prohibited.

Expenditure transactions from a “tax blocked” bank account are allowed, which, in order of priority, are earlier than the payment of taxes under civil law. (Part 1 of Article 76 of the Tax Code of the Russian Federation)

For example, in accordance with the Civil Code of the Russian Federation (Article 855), if there are limited funds in a bank account and their insufficiency to satisfy all requirements for the account, these requirements are satisfied in the following order:

first of all By executive documents providing for the transfer or issuance of funds from the account to satisfy requirements for compensation for harm caused to life and health, as well as claims for alimony;
secondly By executive documents, providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;
thirdly By payment documents providing for the transfer or issuance of funds for settlements on wages with persons working under an employment agreement (contract), instructions from tax authorities for write-off and transfer debts in payment of taxes and fees to the budgets of the budget system of the Russian Federation, as well as instructions from the authorities monitoring the payment of insurance premiums to write off and transfer the amounts of insurance contributions to the budgets of state extra-budgetary funds;
fourthly according to executive documents, providing for satisfaction other monetary claims;
in fifth place according to other payment documents in calendar order.

Taking into account the above rules of Article 855 of the Civil Code of the Russian Federation, even in the case of suspension of transactions on a bank account, Article 76 of the Tax Code of the Russian Federation allows writing off from a blocked tax account (conducting expense transactions) for:

Compensation for damage to life and health
Collection of alimony
Payment of severance pay established by law and payment of wages to employees registered under employment contracts
Payment to authors

IMPORTANT: All listed payments are possible only by executive documents. The concept of an executive document is given in Article 12 of the Law of the Russian Federation “On Enforcement Proceedings”. In relation to the situation under consideration about blocking a bank account as executive documents may be adopted:

For compensation for harm to life and health - writs of execution issued by courts of general jurisdiction on the basis of judicial acts adopted by them;
For the collection of alimony - 1) writs of execution issued by courts of general jurisdiction on the basis of judicial acts adopted by them, 2) court orders; 3) notarized agreements on the payment of alimony or their notarized copies;
For the collection of severance pay and wages - 1) writs of execution issued by courts of general jurisdiction on the basis of judicial acts adopted by them, 2) court orders;
Regarding payments to the authors - 1) writs of execution issued by courts of general jurisdiction on the basis of judicial acts adopted by them, 2) court orders.

To collect funds from accounts under enforcement documents at the time of suspension of debit transactions on the account, the relevant enforcement documents must be presented to the bank. According to the rules of Article 8 of the Law of the Russian Federation “On Enforcement Proceedings”, the claimant himself has the right to present an executive document on the collection of funds to the bank or this is done by a bailiff.

In order to prevent causing unreasonable harm to the tax payer and the protection of private property, the tax inspectorate DOES NOT have the RIGHT to limit the use by the payer of funds in the account in an amount exceeding the amount of claims to the account specified in the Suspension Decision. This rule is directly established by Part 2 of Article 76 of the Tax Code of the Russian Federation.

Compliance with the rules on “expense limit” requirements depends primarily on the bank, since it is the bank that implements the prohibitive function.

Remove suspension on accounts

It is possible to lift the suspension of accounts only by administrative means: 1) Through compliance with the procedures established by the Tax Code, 2) By challenging the actions and documents of the tax authority.

The Tax Code, as shown above, in Article 76 establishes both the procedure for suspending an account and the procedure for canceling the suspension. Having learned about the suspension of movement on bank accounts, the taxpayer must obtain from the tax office a copy of the decision on suspension, the form of the decision is Appendix No. 1.

From the decision, the taxpayer will learn the reasons for blocking the account, and the actions necessary to unblock the account will become clear.

The first sheet of the decision (on the left) must indicate the reasons for blocking the account - non-payment of tax, failure to submit a tax return, etc.

To unblock an account, the taxpayer must act in accordance with the rules of parts 3.1 and 3.2 of Article 76 of the Tax Code of the Russian Federation:

— When collecting tax arrears– pay the tax, receive a supporting document, submit a tax application with evidence of payment of the arrears. The invoice must be accepted by the inspectorate within the next day after submitting the application, subject to payment of the arrears.

IMPORTANT:

Do not rush to pay tax arrears from the account of another legal entity or on behalf of the owner or general director of the taxpayer himself. According to the rules of Article 45 of the Tax Code The taxpayer must pay the tax himself! There are plans to change this norm, but it has not changed yet.

If someone lends you the necessary amount, use it correctly. If you remember what was said above about the procedure for suspending movement on accounts, you can simply transfer the loan to your blocked account. In this case, it is necessary that the total amount in the account exceeds the amount of claims under the decision to suspend. The necessary funds will be debited from the account based on the existing decision to collect money from the account.

After which the account will be unblocked.

— If documents are not submitted– submit the relevant documents to the tax office (tax return, explanations, etc.), submission is carried out in the appropriate form – in paper or via electronic channels. Decision to lift the suspension invoices must be accepted no later than the next day after filing a tax return, explanations, or other documents.

If the tax office does not unfreeze the accounts within the established time frame, or unreasonably suspends movement on the accounts, the taxpayer has the right to demand payment of a penalty on the suspended amount in the account for the entire period of suspension. (Part 9 of Article 76 of the Tax Code of the Russian Federation)

Moscow

Tax lawyer

Gordon Andrey Eduardovich

APPENDIX No. 1

Approved

by order of the Federal Tax Service of Russia

dated 10/03/2012 N ММВ-7-8/662@

Solution N ____________

on suspension of transactions on taxpayer accounts

(fee payer, tax agent)<*>in the bank,

as well as electronic money transfers

______________________ "__" ____________ 20__

(populated area)

Head (deputy head) ___________________________________

(name of tax authority,

class rank, full name)

having considered the circumstances surrounding<**>

│ │ - failure to comply with the requirement to pay a tax, fee, penalty, fine,

└─┘ percent;

│ │ - failure to submit a tax return to the tax authority within

└─┘ ten working days after the deadline for its submission;

│ │ — ensuring the possibility of executing the decision to attract

└─┘ to liability for committing a tax offense or decision

on refusal to hold accountable for committing tax

offenses;

│ │ - failure by the taxpayer-organization to comply with the requirements established by paragraph

Head (deputy head)

___________________________________________________________________________

(name of tax authority)

__________________________________ _____________ __________________________

(class rank) (signature) (full name)

A copy of this Decision was received by:

___________________________________________________________________________

(position and full name of the legal (authorized) representative of the taxpayer (fee payer, tax agent)

___________________________________________________________________________

(full name of the organization (full name of the individual entrepreneur,

___________________________________________________________________________

a notary engaged in private practice, a lawyer who has established a law office) - taxpayer (fee payer, tax agent), TIN/KPP, address)

_________________ ____________

(signature) (date)

(if a copy of this Decision is sent by registered mail with notification, a note from the tax authority is made indicating that the taxpayer (fee payer, tax agent) has received the registered letter in accordance with the receipt receipt received)

Cases of violations in the form of late submission of reports and non-payment of taxes and fees have become more frequent on the part of entrepreneurs. And as a result, accounts are blocked.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

This measure is a temporary punitive measure, and the enterprise has the right to cancel it.

To do this, you need to submit an application for unblocking and fulfill the requirements of the tax office. But how can you find out in advance that the account is blocked?

What to pay attention to

The personal account code is assigned only to individuals or individual entrepreneurs, subject to the opening of a debit or credit account.

If such a personal account is blocked, the arrest can be lifted only with a personal visit to the tax office, where the owner will be asked to write a corresponding statement.

As for the settlement amount, it is assigned to legal entities. After all, without it, no organization will be able to carry out financial transactions.

It is also possible to lift the arrest in case of blocking of such an account after writing an application and visiting the Federal Tax Service. And this can be done not only by the owner of the enterprise, but also by his deputy.

In each case, the application to cancel the arrest is drawn up almost identically. It should consist of the following data:

full name of the legal entity or individual for which it was opened;
number;
details of the owner’s passport or other identification document;
owner’s contact information (address, phone number, email);
date of application and personal signature of the owner.

An application for the restoration of a current account, as well as for the restoration of a personal account, must be written exclusively in handwritten form.

You must submit documents to remove the arrest from your personal account at the local tax office where the organization was registered.

The inspectorate constantly monitors the condition of funds and operations on them. The Federal Tax Service has access to all information about the number of company accounts and their status.

According to the Tax Code of the Russian Federation, there are three main reasons for blocking:

Declaration not filed.
Unfulfilled tax obligation.
Ensuring the execution of the decision of the Federal Tax Service based on the results of the inspection.

How is it carried out?

Blocking, as well as the procedure for its implementation and deadlines for implementation in banking organizations, are regulated in the Tax Code of the Russian Federation, Article 76.

According to the mentioned legislative act, in order to block transactions on the current accounts of taxpayers, the Federal Tax Service Inspectorate, namely its regional head or his deputy, must make a decision to suspend transactions.

After this, the decision is sent to the banking institution where it is opened. At the same time, the same decision (its copy) must be transferred to the owner - the taxpayer.

The latter must acknowledge receipt of such notice with his signature or otherwise, and also indicate the date of receipt.

A notice of account blocking is sent to the bank in the form of a paper or electronic document. This is the first stage of the operation.

The next step towards closing the payer’s account will be the bank’s compliance with the instructions of the Federal Tax Service. After receiving the decision from the tax authorities, the credit institution is obliged to execute it unconditionally and stop all operations from the moment of receipt of the document.

The bank must also report to the Federal Tax Service information on the status of financial assets on closed accounts. The last step in such an event is “unlocking”.

But this stage depends only on the owner-taxpayer. The bank can lift the arrest and resume work only after the relevant document on the cancellation of the decision to suspend operations by the service.

Indeed, according to current legislation, the validity period of a decision to seize an account is valid only until it is cancelled.

How information about account freezing reaches the taxpayer

As soon as the inspection has made a decision to suspend operations on the account and sent it to the bank, the same decision is necessarily sent to the taxpayer.

Moreover, the latter must confirm receipt of the notice with his signature. But in practice, entrepreneurs most often encounter this problem completely unexpectedly, when it is necessary to carry out certain transactions or payments.

Let's look at options for checking blocked funds online. Such actions can protect the payer from unpleasant surprises.

Correct check online (step by step instructions)

You can check information about the seizure or blocking of a taxpayer’s current account online using the official Internet portal on the website of the Federal Tax Service.

You can check account blocking on the tax service website using the following algorithm:

Log in to the official website of the Federal Tax Service and log in to your Personal Account. This must be done on the left side of the screen using a login and password or other available methods;

Using an electronic signature key.
Using JaCarta or Rutoken EDS 2.0.

Next, select the category “System for informing banks about the status of processing electronic documents”;
then click on the highlighted link “Request for valid suspension decisions”;
A window will appear on the screen with fields for filling in information about the organization. It is necessary to enter the code of the taxpayer identification number and the BIC (bank identification number) of the banking institution that services the organization’s accounts;
at the end the program will ask you to enter characters from the picture to verify that the user is not a robot;
at the end of the procedure, you need to click on the highlighted field “Send request”;
the program will fulfill the user's request and automatically generate a response that the taxpayer will receive electronically.

A notification about the status of the PC will be sent to the email address of the organization’s representative (owner or deputy).

If it is blocked, it will indicate the reason for the arrest of the R/S. We recommend that you carefully study the contents of the letter for errors or inaccuracies.

After all, false information will become the basis for the tax authorities to refute the decision.

The arrest information letter must contain the following information:

Absolutely all dates and periods of any measures taken by the Federal Tax Service and the bank - when the decision was made, when the account was blocked, the period of late payment, and others. It all depends on the circumstances and the reason for the arrest of the R/S.
The specified amount of funds that became non-payment.
Signing a document with the seal of the Federal Tax Service.
A link to the request for collection or suspension of work.

After checking the R/S on the website of the Federal Tax Service and making sure that some information is not true, begin to challenge the decision.

From the beginning, this can only be resolved at the tax office, but if the case does not move forward, confidently go to court.

It is important to remember that the payer receives a notification of blocking after the entire procedure has been completed. But such an action can be prevented if inaccuracies are detected and corrected in time.

Is it possible to find out information by TIN?

Having only the TIN number of an organization, it is extremely difficult and almost impossible to find out any information about it. The same applies to the current account number.

Banking institutions do not have the right to disclose such data, because it is exclusively confidential.

It is possible to request such data only by a court decision through the Federal Tax Service or the Pension Fund of the Russian Federation. All other options that promise to provide the information you are looking for are illegal procedures and activities.

The emergence of controversial situations

Often, legal entities encounter illegal blocking of their current account by the service.

Most often, this is done due to the error of the inspector of the Federal Tax Service, but in some cases it happens that tax officials deliberately resort to such extremes in order to exert a kind of suppressive influence on the owner of the organization who has tax debt obligations.

In addition, in practice there have been more than once episodes when the Federal Tax Service blocked settlement accounts of organizations that submitted accounting reports, 2-NDFL certificates with a delay of several days, or did not provide advance payments on time.

Such actions are considered illegal, so the decision to block can be easily appealed.

In addition, the Federal Tax Service does not have the authority to block the company’s funds if the declaration was submitted on time, but the tax inspector found inaccuracies in it, or one of the sheets of the document was not filled out.

As for deposits of legal entities, inspectors can block them only in one case - when the period of the deposit agreement with the banking institution has expired.

This circumstance provides the opportunity for the Federal Tax Service to contact the bank with a request to transfer the debtor’s deposit funds to a settlement account, and only then freeze it.

Video: important aspects

In any other case, blocking a company's deposit account is considered illegal, thus, as well as the financial resources of this account belong to the target.

The most effective result when influencing taxpayers is the suspension of all banking transactions on their accounts. Tax service employees have such powers.

The main goal of these actions is to prohibit banking institutions from opening new accounts for organizations and individuals to whom sanctions have been applied. In order to organize information about accounts blocked by the tax service, a system for informing banks about the suspension of operations was developed.

Article 76 of the Tax Code of the Russian Federation defines the reasons why the fiscal service may suspend transactions on bank accounts of legal entities and individuals. This:

declaration not submitted on time. The account may be seized 10 days after the missed deadline for submitting the document;
there is no response to the tax service's request. As a rule, such requirements indicate a deadline by which a response must be given. If it is absent, the tax office may, after 10 days, block the account;
tax not paid. Payment must be made within 10 days. Otherwise, accounts may be blocked;
calculation of the personal income tax of the organization’s employees has not been provided. Accounts are blocked 10 days after the reporting deadline.

Where and how to check account blocking information

In order to monitor the status of bank accounts of legal entities and individuals, the BankInform system is used on the website of the Federal Tax Service of the Russian Federation (a system for informing banks about the status of processing electronic documents). With its help, it is possible to obtain information about:

state of electronic document processing;
availability of a solution for blocking accounts;
participation of the bank in electronic exchange of documents;
united archival databases from the tax service to TU and banking institutions;
electronic documents emanating from the Federal Tax Service of the Russian Federation.

All Russian citizens can use the system to verify information completely free of charge.

The procedure for obtaining information in the system

In order to find out whether the account is blocked, follow the instructions:

visit the official web resource of the fiscal service (service.nalog.ru/bi.do - website of the Federal Tax Service);
find the service “system for informing banks about the status of processing electronic documents”;
select the “request for valid suspension decisions” tab;
Fill out information about the person you are interested in. You will need the tax payer’s INN and BIC data of the credit institution where his account is serviced;
confirm the automatic request that the information is needed by a person and not a robot;
Click on the “send request” button.

Following this, the BankInform system will issue a message indicating why the account was blocked. Using this information, the taxpayer has the opportunity to check whether such a decision complies with the law. The message contains all the information necessary to understand the reasons for such actions by the tax service. Particular attention should be paid to:

date specified in the response. It is of great importance from what time the accounts were blocked. The period during which the delay in providing documentation, paying taxes, etc. lasts is also important;
existence of debt and its amount;
presence of signatures of tax representatives.

If this information is not included in the message or if the information is unreliable, then the decision to block accounts can be challenged. This can be done both in the tax office itself and in court.

Procedure for unblocking an account

Blocked bank accounts create quite a lot of inconvenience for the taxpayer. This is due to the fact that this state of affairs complicates settlements with counterparties. As a result, he is most interested in removing the arrest from his accounts as quickly as possible in order to be able to continue working as usual. To unblock accounts, the taxpayer must:

pay any tax debts that have arisen due to which the account was blocked;
submit the requested tax documents;
comply with the requirements of the Federal Tax Service;
submit information about employees for personal income tax.

Having fulfilled the requirements set by the fiscal service, the taxpayer should call the desk audit department of the tax office. During the conversation, it is necessary to inform them that the conditions have been met. As a rule, there is no need to send a written request to unblock an account. But at the request of the taxpayer, for reliability, this can be done. After completing these operations, the current account will be unblocked after 24 hours.

The period during which the account is under arrest is influenced by the time during which the taxpayer will comply with the requirements of the tax service. The seizure from the account will be removed the next day after the violations are completed.

Situations may arise when employees of the fiscal service illegally block accounts. With this development of events, it is possible to force the tax service to agree that their decision was unlawful. Having achieved such a decision, you can receive interest on the funds blocked in the account. Possible reasons when the fiscal service can be exposed for illegal actions and receive monetary compensation:

the account was blocked after the period for making such a decision expired;
The tax office sent a late notification to the bank to unblock the account;
the decision to lift the arrest was not made within the prescribed period of time.

Although the BankInform system was created primarily for banks, all companies in the Russian Federation have the opportunity to use it so as not to suffer due to dishonest partners.

Having information about the taxpayer’s TIN, you can find out all the information about blocking the account, including dates and decision numbers.

Account blocking is a procedure related to the suspension of financial manipulations within the taxpayer’s account. This method of forcing a citizen or organizing the fulfillment of obligations to the state is today the most common. And this negatively affects the activity of the subject, because all its activities are, as it were, “frozen,” which entails considerable amounts of losses.

If the account is blocked, debit transactions on it prohibited. The owner will not be able to withdraw funds, pay off debts, or make deposits. This applies not only to transactions within the bank serving the client, but also to other organizations.

Within the framework of Art. 76 of the Tax Code of the Russian Federation follows a list of causal factors (legal) for which the account is subject to blocking.

Non-payment of tax contributions. If an organization has ignored its obligation to fulfill requirements before the tax office, and also has not reimbursed compensation or penalties, a decision is ultimately made to suspend all transactions on the account. But this applies only to the amount of funds that are equal to the amount of debts. The company has the right to spend all the money “in excess” for its own needs.
Failure to submit declarations. If the reason for freezing the account was failure to submit tax reports, such a decision is made no earlier than 10 working days after the expiration of the established time. Employees of regulatory services are vested with this right for another three years. The amount to be blocked in this situation is not subject to any restrictions, i.e. tax authorities have the right to block all the money.
Failure to comply with electronic documentation regulations. Since 2015, individual entrepreneurs and companies submitting reports in electronic form are obliged to ensure the acceptance and confirmation of electronic documentation sent by the Federal Tax Service. Dispatch must be completed within 6 business days of receipt.
The result of an on-site inspection as a causal factor in blocking funds. If a company is assessed penalties and interest, then the inspectorate has the right to make a decision to prohibit the alienation of property. Subsequently, the inspectorate may block the money in the accounts.

In other situations, the organization’s actions are considered illegal and are subject to “punishment.”

What happens to the money

An account in the banking structure is blocked from the moment when The bank received a corresponding decision from the inspectorate to suspend operations on the accounts until it is cancelled.. It is traditionally accepted by the head or deputy head of the Federal Tax Service.

The bank will block the account for the total amount that appears in the decisions. The blocking does not apply to payment orders made by the bank on the day the decision was received, but earlier in time. Freezing of expense manipulations on a foreign currency account is carried out by the tax authorities for the amount that is equivalent to the monetary value in rubles.

The financial structure servicing a client account that has been blocked by the tax authorities undertakes to block it immediately, even if the actions of the INFS are not confirmed by anything and cannot be considered legal.

Engage in the formation of a new deposit during the blocking period of the organization has no right. Moreover, this applies not only to the service organization, but also to any other financial structure. This is stated in paragraph 12 of Art. 76 Tax Code of the Russian Federation.

Features of account unlocking

Seizure of an account in a financial structure entails many inconveniences, primarily for the taxpayer. Therefore, his primary interest is to ensure that the account is unblocked as quickly as possible and return to the usual pace of work. You should:

pay tax debts that became the causative factors for freezing the account;
provide a declaration and other types of reporting;
fulfill all requirements imposed by the INFS;
bring information on personal income taxes from all employees to regulatory services.

After completing these steps, you can call the desk inspection department and report that the reasons have been eliminated. If the tax office is satisfied with everything, the account will return to work and you can fully use it.

Procedure and methods for verifying information

There are several operations that a legal entity performs in order to verify the effect of seizure of money. To clarify the information, you must follow the instructions.

Visit the official resource owned by the tax service https://www.nalog.ru/.
Select a service for a system for informing financial structures about the status of electronic documentation processing.
Create a checkmark in the special “request for existing solutions” tab.
Enter data belonging to the legal entity. You will need to provide your TIN and BIC. The first parameter belongs to the taxpayer, the second – to the bank.
Enter numbers to clarify the human factor.
Click the send request button.

After this, within the online mode, it is provided answer. It contains main causative factors of blocking.

Based on the information received, the organization will be able to verify the fairness of the arrest and analyze a set of data that is sufficient to form a final conclusion regarding the motives for the actions of the Federal Tax Service.

Please note the following aspects:

the deadlines specified in the notification received (we are talking about the period from which the arrest began to function and the time of delay);
the presence of the amount of debt and its size;
availability of signatures of authorized persons.

Illegal suspension of operations

Despite the presence in the Tax Code of the Russian Federation of cases in which it is possible to block an account legally, representatives of regulatory services often abuse their position and make similar decisions on other grounds. Situations related to illegal blocking:

Late submission of accounting reports: blocking occurs only in case of violation of deadlines related to filing a tax return. As for BO, there are no grounds for suspending operations on accounts.
Neglect of deadlines for submitting tax reports based on the results of the reporting period.
Allowing erroneous information, indication of irrational details in the process of transferring payments to the budget.
Non-receipt of the declaration by NI within the required period of time in accordance with the fault of the mail or operator.
Suspicions about working with shell companies.

Arbitration practice

Arbitration practice shows that illegal closure of an account is disputed for the entire period of blocking, but only if the fact of illegal freezing is proven. But in 90% of situations, freezing occurs legally and through the fault of the taxpayer, so the actions of the Federal Tax Service in most cases legal and legal.

Checking account suspension is a simple process that can be completed in just a few minutes online.

Tips for avoiding account blocking are presented below.

Entrepreneurs are required to pay taxes, submit reports and respond to requests from the tax office, and the tax office is required to receive all this on time. This is how the tax office protects the interests of the state.

If an entrepreneur does not pay or does not report income voluntarily, the tax office must force him. One way is to block the company's account. Now the company will not be able to spend money from the account until it pays off its debts to the tax authorities. Usually, if you pay on time and accurately, the tax office will not block anything.

What happens to the money

The IRS does not touch personal accounts. If an individual entrepreneur or company is at fault, the tax office only blocks the accounts of individual entrepreneurs and companies, but the accounts of individuals are fine.

The tax office deals with a specific company or individual entrepreneur, and not with a person.

Andrey has two companies - Foreva-Young and Freedom. If Andrey does not submit a declaration for Forev-Young, the tax office will block the accounts of only this company, and will not do anything about the second one. But she has the right to block all company accounts. If Forev-Young has three ruble accounts and one foreign currency account, the tax office will block everything.

In rare cases, the tax office blocks the personal accounts of an entrepreneur. But this is only by court decision and in case of a large debt that the entrepreneur refuses to pay.

According to the law, the tax office does not block the account itself, but the money on it, and only in the amount of the debt or fine. Depending on the reason for blocking The tax office blocks all money in accounts or a specific amount.

If Andrey has not paid 5,000 rubles in taxes, the tax office will block exactly this amount and then write it off.

If Andrey has not submitted his reports, the tax office will block all the money in the account, but will not write off anything. This is how the tax office draws attention to deadlines.

When blocked, the account itself works. If a client transfers money to you for an order, you will see it in the account and receive an SMS from the bank.

You can partially use money in a blocked account. You won't be able to pay personal expenses, but you can transfer:

for compensation for harm to life and health under a writ of execution,
alimony,
employee salaries,
payment of taxes and contributions.

The order of payment from a blocked account is described in the law. If there is a writ of execution and you need to pay wages, first you pay compensation according to the writ, and then transfer the salary. The bank will not allow you to pay your salary earlier.

What does the bank do

The tax office does not have access to the account, so a bank is needed to block it. As soon as the tax office decides that it is time to block it, it gives an order to the bank, and the bank does everything. The bank has one working day for this. Moreover, it will not be possible to close an account and open a new one in another bank; this is prohibited, and banks comply with this rule.

The bank cannot arbitrarily remove the block, even if it sees that you have paid for everything. He must wait for permission from the tax authorities. Therefore, it is useless to argue with the bank and send it receipts for paying taxes, you will only waste your nerves.

The bank has two days to unblock: on Monday the bank receives permission from the tax authorities and is obliged to unblock the account by the end of Tuesday. At the same time The bank is not responsible for the company’s material losses during blocking: If a company has not paid its supplier due to a blockage, there is no use in suing the bank. To reduce customer losses, Modulbank tries to remove blockages immediately, day after day.

How to find out about account blocking

It is impossible to find out in advance about blocking an account; the tax office and the bank will not warn you. It seems that entrepreneurs themselves know about payment and reporting deadlines and must keep up. Therefore, it may happen that you buy a box of champagne for a corporate party using a corporate card, but the payment does not go through at the checkout because the account is blocked.

If there is no way to find out about the blocking in advance, then you can at least find out about it as soon as possible. This way you won’t have to refuse champagne at the checkout. There are several ways.

Through the bank. The problem is that the bank is not obliged to write to the client about blocking the account; according to the law, the blocking itself is sufficient. Therefore, the bank can silently block the account and wait until the client notices it.

There are banks that write about blocking. For example, Modulbank sends the client an SMS, a message to his personal account and a letter. The client will learn about the blocking a minute after the blocking itself and will be able to quickly fix everything.

Check with your bank to see how they report a block so you don't miss a message.

By ourselves. To find out about the blocking yourself, the tax service is suitable. Go to the website, select the item on suspensions, enter the data, and the tax office will show whether there is a block or not:

If there is no blocking, the following message will appear:

If the tax office has blocked the account, a message about the suspension will appear:

The service has a drawback. You cannot subscribe to service updates, so you will have to check the blocking manually and for each bank where you have an account.

If your bank does not send messages about blocking, log into the service every day. It takes a minute or five, but you won't be blocked suddenly.

According to letters from the tax office. The blocking should not be a surprise: the tax office first sends letters and notifications, and only then blocks the account.

Therefore, pay attention to letters from the tax office. If a demand comes to pay taxes, fines or penalties, you have several days to pay off the debt, and then the tax office will block the account. The requirement looks like this:

It will not be possible to predict blocking due to reports and requests. The only way is to remember the reporting deadlines.

If you do not live at the IP registration address, ask your relatives to inform you about the letters. The tax office sends requests to pay taxes to the address where the company or individual entrepreneur is registered. If you registered as an individual entrepreneur in Sochi, and live in Moscow, make sure that your relatives receive the letters and report them.

Get rid of blocking

You can get rid of blocking in two steps: find out the reason and fulfill the requirements.

You can find out the reason from the tax decree. The resolution says something like “According to paragraph 2 of Article 76 of the Tax Code.” To decipher this, you will have to check Article 76 of the Tax Code and look at the meaning of the clause.

If the bank itself has not sent the resolution, ask them to send it. The most common are paragraph 2 - about taxes and paragraph 3 - about delays in reporting.

Modulbank deciphers the reasons immediately:

The second step is to do what the tax office asks. What exactly is needed depends on the reason for the blocking. In short, you need to pay back the tax debt or transfer documents. Everything looks simple, but there are nuances.

Reason 1. Taxes, penalties and fines

What not to do- delay payment of taxes, penalties or fines.

There is a deadline for paying taxes. For example, tax for the first quarter must be paid by April 25. If the tax is delayed, the tax office will send a written demand. The tax office also sends demands for payment of penalties and fines.

There are still eight days to pay on demand. If you miss this deadline, the money in the account will be blocked for the amount of the debt.

The debt is blocked on every open account.

Andrey owns the Foreva-Young company. The company did not pay VAT on time, and now the tax office expects from it the tax itself and a penalty of 50,000 rubles.

The company has three ruble accounts and one foreign currency account. The tax office blocks each ruble account for 50,000 rubles and 835 euros for foreign currency accounts. In fact, Andrey owes the state 50,000 rubles, and the tax authorities froze 150,000 rubles and 835 euros.

How to unlock. If the reason is taxes, the task is to pay these taxes.

When the account is unblocked. In a maximum of two days, the tax office will receive confirmation from the bank that the debt has been written off.

When the tax office blocks an account due to taxes, it first asks the bank to block the amount of debt on the account, then sends

collection order - how much to pay and for what. According to this order, the bank writes off the money. If the required amount is in the account, the money is debited automatically, you don’t need to do anything. If there is not enough money in the account, the account must be replenished.

The bad news is that you cannot tell in advance which bank the order will come to. If you have accounts in different banks, the order can come to any bank.

Andrey has two accounts in two banks: one is the main one - clients transfer money to it, the second is a backup. There are two thousand rubles hanging around in the reserve account.

If the tax office sends an order to the reserve account, Andrey may not have enough money to pay off the debt. Then you will have to transfer money from one bank to another, wait until it reaches the desired bank, and then wait for the bank to write off the money on behalf of the tax authorities and receive it. It may take two weeks to unlock.

The good news is that the order will only come to one bank, and the bank will write off money from only one account. This is how the bank and tax office protect you from overpayment.

Advice. Unlocking can be speeded up. To do this, print a copy of the tax payment slip and take it to the tax office at the place of registration of the company. The tax office can unblock the account on the same day.

The problem with taxes does not arise only because of the delay. It happens like this: the tax office thinks that you owe 18,000 rubles, but you think that you owe 6,000 rubles. You have paid for everything and are sure that there is nothing to worry about, but this is not the case.

A problem will arise if you do not submit a statement about the taxation system when opening a company. Without an application, the tax office will transfer you to the general system, and taxes on it are higher than on other systems.

Reason 2. Reporting

What not to do- delay reporting to the tax office for ten days.

The calculation includes a tax return, a report on insurance premiums and personal income tax. You can make mistakes in documents; the tax office will not block you for this, but will send fines.

The statute of limitations for violations is three years. If an entrepreneur delayed reporting in September last year, the tax office may block the account by the May holidays. Instead of barbecue, you will have to deal with the tax office.

How to unlock. Everything is simple here: since the tax office has not received the reporting, hand it over to the tax office. You can send it through the electronic document management system or enter it into the tax office.

When the account is unblocked. In a maximum of two days, the tax office will receive the reports.

Advice. From experience, the tax office receives an electronic declaration faster. If you do accounting without an accountant, connect to online accounting: for example, Elba or My Business, such companies help you report electronically. If an accountant is responsible for accounting, make sure they report electronically. It's faster and more reliable.

Protect yourself from blocking. If your reporting is delayed for a couple of days, call the tax office and say that you mixed up the dates and have already sent everything. The tax office may accommodate you and not record the delay.

Reason 3. Tax inquiries

What not to do- do not confirm receipt of requests from the tax office.

The tax office sends requests to find out something or invite you to visit. It can find out why there was no profit in the last quarter, justify a suspiciously low tax or the number of full-time employees.

Previously, these requests came only by physical mail; since 2015, the tax office has been duplicating requests through the electronic document management system or EDI.

Receipt of requests must be confirmed: generate an electronic receipt and send it back to the tax office via EDI. The request confirmation period is six days. If after six days the tax office does not receive a receipt, after another ten it will punish you.

All money in all accounts is blocked

The rule is not for everyone. If you work on UTII or a patent, do not report VAT, or have fewer than 25 employees and are on a simplified basis, it is not necessary to confirm receipt of the request through EDI.

How to unlock. For the tax office, you need to send confirmation of receipt of the request; you can confirm it even if you missed the required deadline. Depending on the electronic turnover program, confirm means pressing a button.

When the account is unblocked. A maximum of two days before the tax office receives confirmation of the request.

Advice. Connect to online accounting, where you can easily notice new requests from the tax office. Some accounting departments highlight dates in your personal account and send a reminder. This makes it easier not to miss the deadline.

Protect yourself from blocking. One piece of advice is to check requests from the tax office every day. Checking and confirming takes five seconds, but dealing with the blocking takes at least a day.

If the tax office made a mistake

The tax office may be wrong. For example, blocking an account even though there are no tax debts, or leaving the blocking longer than allowed by law. In that case you have the right to challenge the error and receive compensation: moral and monetary.

Cash compensation is 1/300 of the Central Bank's refinancing rate for each day of blocking, the rate is calculated on the blocked amount. Let's imagine that the refinancing rate is 10%. If the tax office mistakenly blocked 100,000 rubles, it will pay 33 rubles and only in court. Therefore, the maximum you will get is moral satisfaction.