/ / Tax account blocking: causes and consequences

Tax account blocking: causes and consequences


On ensuring the fulfillment of obligations,assigned to taxpayers, said in articles 11 of the NK chapter. If the fulfillment or non-fulfillment of obligations is inadequate, the control body has the right to bring the culprit to justice. In addition, the legislation establishes enforcement mechanisms that tax officers can use.

tax invoice blocking

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 provided:

  • pledge of property;
  • bail;
  • penalties;
  • the imposition of arrest on the property of the payer;
  • suspension of operations on the bank account.

The latter method is widely used in practice. This is due to the fact that blocking of a current account by the tax service - the most uncomfortable measure for business entities.

Relevance of the problem

Blocking of tax invoice service makes it very difficult to do business,because a person does not have the ability to timely settle with suppliers and carry out other payments that are important to him. Accordingly, for the Tax Inspection it is one of the most effective security measures.

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.

The basis for blocking the tax invoice service is the decision of its leader (orhis deputy). This act is sent to the banks servicing the payer's accounts. A copy of the decision is transferred to the business entity for 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-mentioned article.

The bank's responsibility also includes an IFTS report on the balances of funds on the payer's account.

The financial organization can unfreeze the accounts only after receiving an appropriate order from the IFNS.

blocking of current account of taxation

Important point

If an economic entity has severalaccounts, and they have enough funds to pay off debts, penalties, fines, arrears specified in the blocking decision, he has 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 application shall be accompanied by extracts confirming the availability of funds.

After the adoption of a package of documents, the IFTS within two days must decide on withdrawing account blocking. Tax The service checks the received information by sending a request to the bank. After confirming the information within two days, the "unfreezing" of the bank is performed.

Tax account blocking: reasons

In the legislation, the suspension of operations in rubles is allowed if the business entity:

  1. Did not pass the declaration.
  2. Has not paid the tax.

Besides, tax account blocking It is carried out with the purpose of maintenance of execution of the decisions accepted by results of check.

Violation of the declaration submission rules

Legislation establishes certainthe terms in which the payer must provide a report to the IFNS. 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.

The “defrosting” of the settlement is carried out no later than the day after the report is submitted 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.

Судебные инстанции в таких ситуациях 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 Article 80 of the Code. It states that a declaration is drawn up for each deduction established for the payer.

If the business entity has no obligation to pay tax, then there are no grounds for account lock at tax there is no service.

tax account blocking
From this it follows that some shortcomings indeclarations (for example, errors when filling out a title page, incorrectly indicating the period) do not act as a basis for suspending operations on the settlement account or applying a fine to a person under Art. 119.

Failure to pay tax

As established in the first paragraph 46 of the article NK,non-payment or incomplete deduction of the amount within the period prescribed by law, this obligation is enforced. The Federal Tax Service Inspectorate in such cases charges the funds in the payer's bank accounts.

To apply this measure, the Federal Tax Service makes the appropriate decision and sends a collection order to the financial institution to write off the debt.

At the same time, in accordance with clause 7 of Article 46, the control body may suspend operations on the r / s until the recovery of all debts.

Violations of IFTS

It is worth noting that the process of undisputed recoverydebt - a multistage and rather complicated procedure. Often, tax authorities admit procedural violations during it. They, in turn, may serve as a basis for repealing the collection order and, therefore, the decision on account blocking.

Tax the service most often violates the terms and procedure for making a request, chooses the wrong way to send it.

As practice shows, the courts in such cases render decisions in favor of payers.

The demand direction is the initial stage.enforcement procedures. The failure of the Federal Tax Service to comply with the procedure established by law significantly violates the right of business entities to protect interests and freedoms enshrined in the Constitution.

Lawyers recommend paying special attention totype of correspondence sent to the payer. As judicial practice testifies, the receipt by the economic entity of a simple, and not a registered letter with a notice is considered by the instances as a gross violation of the procedure of indisputable debt collection under compulsion. Accordingly, it acts as an unconditional basis for the cancellation of the decisions taken by the IFTS.

tax reason account lock

Lock as an interim measure

As established in paragraph 7 of article 101 of the Tax Code,Having reviewed the materials of the audit, the head of the Inspection of the Federal Tax Service Inspectorate (his deputy) decides on bringing the business entity to responsibility for the offense or refusing to apply sanction to the person.

After the ruling, the authorized personcontrol authority may apply to the guilty interim measures. The legislation permits this only if there are sufficient grounds to believe that if they are not adopted subsequently, the execution of the decision or the collection of a fine, penalty, arrears, debt from the payer will become impossible or very difficult.

Under sufficient grounds should be understood:

  • The presence of debt for l / s payer.
  • Repeated evasion of the duty to deduct tax.
  • Reduction of assets of the enterprise.
  • The complex of circumstances indicating the receipt of unreasonable benefits by the economic entity.

To implement an interim measure, the headIFTS (his deputy) takes the appropriate decision. It comes into effect from the date of signing. The decision remains in force until the day of the execution of the decision to bring the guilty subject to responsibility or to refuse to do so, or until the date of its cancellation by a higher supervising body or court.

Nuance

Блокировка счета как обеспечительная мера может apply after the imposition of a ban on the transfer of a pledge or alienation of property. At the same time, according to the accounting data, its total value should be less than the total amount of fines, arrears and penalties to be paid in accordance with the decision of the Federal Tax Service.

In addition, the suspension of the account is not allowed if the business entity has not submitted the financial statements, has not provided an advance settlement, or has not received the documents requested for verification.

blocking a current account by the tax inspectorate

Can I check the blocking of the current account on the tax website?

Can. Since 2014, a special service is open, open to all interested parties.

To check tax invoice lock service, you must go to the official portalIFSN. The service, which needs to be used, has the following name: "A system for informing banks about the status of processing electronic documents" ("BANKINFORM", for short). Despite such a name, check tax invoice lock service can anyone.

After selecting the specified service should be putpoint near the line "Request for suspension decisions in force". Next, you must enter the TIN of the payer and the BIC of the banking organization servicing the r / s. If this data is unknown, then check account lock on tax website service will fail.

Then you need to specify the numbers from the image. Correctly entered numbers indicate that checking account lock on tax website service is performed not by a robot, but by a man. After that, you need to click on the "Send Request" button.

The answer will be formed quickly enough. If a decision was made to block, the system will show the date on which it was made, as well as the code of the control body that issued it.

By checking the account blocking on the sitetax authorities, it is necessary to carefully examine the content of the response. Often there are errors and inaccuracies. The presence of data that does not correspond to reality is grounds for challenging the decision.

Check account lock on tax website services can both business entities (representatives of legal entities or individual entrepreneurs), and employees of banking organizations.

Quite often, this service is used by potential business partners. If online tax account blocking confirmed that the counterparties may reconsider the decision on cooperation. This information is especially important when concluding large transactions.

 check the current account blocking by the tax inspectorate
Most economic entity appropriateperiodically use the service. It is extremely important to check the blocking of the current account by the tax inspectorate before signing a contract for the supply of a large amount of goods. If operations are suspended, the subject will not be able to pay for it. This, in turn, will lead to debt.

Debit

It should be noted that blocking an account is notmeans the suspension of all expenditure transactions. The corresponding provision secures par. 3 of the first paragraph 76 of the article NK. In addition, the subject may transfer funds to a blocked account. There are no restrictions on this in the legislation.

In Art.855 GK fixed priority debiting. If there is an amount sufficient for repayment of all debts on a settlement account, payments are made upon receipt of payment receipts. This sequence is called the calendar.

Suspension of transactions does not apply to payments, the deduction of which must be made before the fulfillment of obligations to pay taxes.

Who else can freeze the account?

In addition to the tax inspection, suspend operationsr / s have the right to customs service. This measure is applied when collecting debts on the deduction of customs duties and penalties. The rules for blocking accounts are enshrined by the Order of the FCS No. 2184.

The authority to suspend p / s operations has been assigned to the Federal Financial Monitoring Service (Rosfinmonitoring).

It is worth saying that in case of latepayment of insurance premiums or failure to make settlements on them in due time will not be blocked. Legislation does not provide appropriate authority for extra-budgetary funds.

Exceptions to the rules

Not every decision about locking can be executed. Not subject to the prescription if:

  1. The resolution was adopted by an unauthorized body.
  2. The decision was made in respect of the account, which, according to the definition enshrined in Article 11 of the Tax Code, does not fall under this concept.

With the first case, everything is, in general, clear. If the decision was made by an unauthorized body, then there are no grounds for blocking. The second case should be dealt with in more detail.

As indicated in Article 11 of the Tax Code, the score is calledcurrent (settlement) account opened in accordance with the bank service agreement. On it are transferred and from it money of the owner is spent.

This category includes bills:

  • calculated;
  • current (including currency);
  • correspondent;
  • ruble type "K" (convertible) and "H" (non-convertible), opened by non-residents;
  • corporate card accounts.

Blocking does not apply to accounts opened in accordance with other agreements and transactions: deposit, accredited, loan, transit (including special) currency.

check the current account blocking on the tax website
Illegal, according to paragraph 126 of the Federal Law No. 127, is the suspension of operations on the bankrupt taxpayer’s account.

If the decision to block was issued not byestablished by law, it also can not be executed by the bank. The corresponding conclusion follows from the content of 4 paragraph 76 of the article of the Tax Code.

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