Tax blocked Bank account: the cause and solution to the problem

The FTS (tax agency) has the right to block the company’s current account. What can cause blocking of the account? How to fix the situation in the shortest possible time?

Reporting handed over at the wrong time
If you submit a tax return a couple of days later than the deadline, blocking the Bank account of the taxpayer is not threatened. In the worst case, he will be issued a fine of at least 1 000 rubles (Art. 119 of the CRIMINAL code). But if the Declaration is delayed for 10 days or more, the FTS has the right to suspend operations on the account (Art. 76 of the tax code).

The rule of blocking the account applies not only to declarations on various taxes, but also to calculations on personal income tax (2-personal income tax, 6-personal income tax).

The FTS should not block the Bank account if the organization has violated the deadline for filing declarations on advance payments (letters of the Ministry of Finance dated 19.08.2016 no. 03-11-03/2/48777, FNS from 11.12.2014 № ED-4-15/25663). For example, advances are paid on income and property taxes. So, untimely declarations on such taxes for the first quarter, half-year and 9 months can not lead to blocking of the current account.

For untimely sending of calculation on insurance premiums FTS cannot block the account. Previously, the FTS believed that the blocking of the account is legitimate (letter dated 27.01.2017 No. ED-4-15/1444). In April the Ministry of Finance issued a letter dated 21.04.2017 no 03-02-07/2/24123, which recognized the blocking of the account in this case illegal. The FTS also agreed with the opinion of the Ministry of Finance (letter No. AC-4-15/8659 of the FTS of the Russian Federation dated 10.05.2017).

Please note that the provisions of article 76 of the tax code apply only to tax reporting. Thus, untimely delivery of the balance sheet does not lead to the suspension of banking operations (letter of the Ministry of Finance dated 04.07.2013 no. 03-02-07/1/25590).

Failure to comply with the format of the Declaration or the absence of a signature in it entails the refusal of the FTS to accept reporting (p. 28 of the Order of the Ministry of Finance of 02.07.2012 N 99n). A failed Declaration is equated to an undelivered one and is subject to the provisions of article 76 of the tax code on account blocking.

Usually the FTS account is blocked without warning (letter of the FTS dated 28.07.2016 no. AC-3-15/3463).

There was a shortfall in taxes
If you do not pay taxes on time, you can also lose the opportunity to fully perform banking operations.

In case of late payment, the FTS will issue a demand for repayment of debt and penalties. If the company ignores the demand and does not transfer the specified amounts, the FTS may suspend operations on accounts and recover the amount of debt forcibly (articles 46, 76 of the tax code).

If the amount on the Bank account exceeds the required arrears, the account is blocked only within the debt as required by the Federal tax service (letter of the Ministry of Finance dated 11.04.2016 No. 03-02-08 / 20569).

Revealed tax offense
If the FTS as a result of a tax audit found a violation of the law, it has the right to block the account. Suspension of operations on the account is one of the interim measures (clause 10 of article 101 of the tax code), when the tax authorities have reason to believe that their decision will not be executed by the taxpayer.

Blocking in this case is made on the basis of the official decision of FTS.

Not receive an e-receipt
All companies and individual entrepreneurs who are required to submit reports in electronic form should closely monitor the document flow with the tax Inspectorate.

If FNS has sent an electronic request for production of documents, the taxpayer shall within six days send an e-mail confirmation (receipt) admission requirements (section 5.1 of article 23 of the tax code). After six days, the company or individual has 10 more days to send the receipt. Thus, if the receipt for admission is not sent to the FTS within 16 days, the account can be blocked (PP. 2 p. 3 Art. 76 of the tax code).

Not a contract with the operator of EDO
There are a number of companies that are required to report on telecommunication channels (paragraph 3 of article 80 of the tax code). If the taxpayer does not enter into a contract with the EDO operator, he will not be able to receive electronic documents from the FTS. The tax authorities will block the Bank account within 10 days after the discovery of the fact of default (PP. 1.1 p. 3 Art. 76 of the tax code).

How to unlock an account
To resume operations on the account, you must correct the violations:

to submit a Declaration;
pay taxes, penalties, fines;
send an electronic receipt for admission to the Federal tax service;
to establish the exchange of electronic documents with the FTS by concluding a contract with the EDO operator.
When the violation is eliminated, you need to report it to the tax office. It is better to notify inspectors in writing, making a statement with a request to remove the blocking of the account. To speed up the process, you can refer the application to the FTS personally.

According to p. 3.1 and p. 3.2 of Art. 76 of the tax code, the Bank account is unlocked within one day after the elimination of the violation. That is, the next day after the delivery of the Declaration, confirmation of acceptance of documents on the TCS or payment of arrears.

How to withdraw money from a blocked account
The FTS can block the current account in whole or in part.

In case of tax arrears, the account is usually blocked in part of the debt. The company may dispose of the remaining funds as usual.

If the account is blocked completely, the company has the right to transfer salary, alimony and current taxes and contributions (paragraph 1 of article 76 of the tax code, paragraph 2 of article 855 of the civil code).