How to get information about the suspension of operations on taxpayer accounts – verification methods

The content of the article

• What does suspension of operations on bank accounts mean?
• Where to get information about the suspension of operations on taxpayer accounts
• How does the service “system inform banks about the state of processing documents”
• Why block the account
• How to check account suspensions on the IFTS website
• Checking the customer by TIN
• Checking the counterparty’s current account on the tax website
• What to do if the bank has suspended operations on the account
• How to unlock an account
• Illegal suspension of operations on a current account

One of the most effective means to influence the taxpayer is to suspend any banking operations on his accounts. The main idea of ​​the innovation is the ban on any banks under the threat of penalties from opening new accounts with individuals and organizations that have undergone similar sanctions. For a systematic verification of information on all accounts blocked from the filing of tax authorities, an electronic system for informing banks about the suspension of operations was introduced.

What does suspension of operations on bank accounts mean?

According to article 76 of the Tax Code of the Russian Federation, a bank establishes a restriction on all expenditure operations of a client, as directed by the Federal Tax Service, although crediting to the account and working with deposits is permitted. Account lockout applies to individuals and legal entities and individual entrepreneurs. The exception is the payments prescribed in the same regulatory act, the execution of which proceeds according to the established priority.

• contributions to the FIU and the FSS;
• write off taxes;
• salary payments to employees (if it is an organization);
• executive documents and voluntary payments.

Where to get information about the suspension of operations on taxpayer accounts

Since 2014, the “System for informing banks about the status of processing electronic documents” was introduced on the website of the Federal Tax Service. Here you can make a request for free:

• the state of processing files of the credit institution;
• current blocking decisions;
• exchange participants;
• consolidated archive files from the Federal Tax Service of the Russian Federation to TU and banks;
• electronic document flow sent from the Federal Tax Service of the Russian Federation.

Informing banks about individuals and organizations that have been subjected to sanctions on blocking accounts was introduced by order of the Federal Tax Service of the Russian Federation dated March 20, 2015 No. MMV-7-8 / 117. For banks, this was very important, because for the resumption of cooperation with an enterprise whose accounts are blocked, a fine of 20 thousand rubles is threatened (this is prescribed in the Tax Code of the Russian Federation, clause 1, article 132).

The system of informing banks about the suspension of operations is called BankInform and allows you to obtain relevant information on counterparties and working with bank files:

• the status of files sent by the bank;
• on decisions and decisions that relate to the requested taxpayer, including the exact date and number of the decision;
• about the state of the bank in the process of connecting to electronic document management.

How does the service “system inform banks about the state of processing documents”

This service contains decisions on the sanctions of tax authorities for any enterprises or individuals. You can find out the exact date and blocking number of any operations on accounts, including wire transfers and the time the solution was placed in the bank information system. Lenders will be able to see the status of their counterparties. Information is provided upon request of any user..

Checking account blocking on the tax website is publicly available, there is no fee for its use. A bank representative (like any other organization) can be helped by a system of informing banks about the state of electronic documents. To see the necessary information you need to go to the website of the Federal Tax Service. In addition, in the online information service you can get information at what stage is the processing of files by 311-P.

Why block the account

Article 76 of the Tax Code of the Russian Federation spells out in detail the reasons why funds in accounts are subject to blocking:

1. An individual, individual entrepreneur or organization did not fulfill the obligation to pay taxes, fines or penalties to the federal budget on time (find out online reporting in the FSS);
2. Failure to submit a tax return to the appropriate authorities within one decade (10 days).
3. Non-confirmation of the acceptance of a tax claim for the provision of documents or a call to the tax authorities;
4. Failure to submit personal income tax calculation for its employees within 10 days (quarterly)

The first two cases are tax arrears. When the taxpayer has not submitted the reports, all funds are blocked on his accounts, if fines or penalties have not been paid, then only the amount equal to the unpaid fine is blocked. Another category of violations is sanctions for the lack of notification of the transfer of important tax documents.

Check out the service for reporting to the Federal Tax Service online.

How to check account suspensions on the IFTS website

A check for blocking funds in bank accounts is carried out on the IFTS website online. A request is sent to the system in the section: “Current decisions on suspension”, then enter the company information – TIN or BIC of any bank. The system of informing banks about the suspension of operations will be useful not only to credit organizations, but also to companies that want to receive information about the counterparty, has it been exposed to a blocking account by the tax authorities.

Checking the customer by TIN

Today, tax authorities can provide information on any taxpayer, including the blocking of his accounts at the request of the Federal Tax Service. You can use a service such as informing banks about the suspension of operations. To do this, you need to know the Taxpayer Identification Number (TIN) to enter it in the section on information on existing decisions on sanctions on funds in bank accounts.

Checking the counterparty’s current account on the tax website

The website of the FMS contains more than ten services with which you can get information about the counterparty – for this you need to know its TIN and BIC. Using the system of informing banks about the suspension of operations, it is ascertained whether the account is working with an enterprise or individual (IP) or it is blocked upon appeal from the tax authorities due to non-payment of taxes or failure to submit a declaration. Learn about the service for calculating taxes at the Federal Tax Service and generating reporting documents online.

What to do if the bank has suspended operations on the account

It is worth remembering that the Federal Tax Service Inspectorate can notify you about blocking after the fact, that is, a day or two before the start of the sanctions, so the response to any tax letters demanding payment of the debt should be executed promptly. It is necessary to collect all the official documents received from the tax. This is important if you do not agree with the decision and want to appeal it to the arbitration court. Check if all the deadlines and sequence have been observed, if the amount of tax non-payment, the presence of the necessary signatures, links to the main document (blocking requirement).

How to unlock an account

The first thing to do if the bank, upon request of a tax, has blocked it, eliminate its cause, that is, pay tax arrears, penalties or fines, or send an undelivered tax return or personal income tax report for employees. The main thing is to find the right amount, then it can be written off on a collection order. In this case, the resumption of cash flow occurs within one day from the receipt of the requested receipts and documents, or visiting the tax personally, or transferring money to pay off the debt.

Illegal suspension of operations on a current account

It happens that the tax illegally blocks the accounts of individuals and organizations. For example, a decision to collect a tax was not made or the time limits specified in the regulatory act were not met. In this case, it is possible to force the tax authorities to recognize this decision as unlawful and receive interest on the amount that was arrested.

The reasons for which it is possible to call the tax to liability for the unlawful suspension of the movement of funds and receive monetary compensation in the form of interest:

• the decision to block was made after the deadline for its adoption;
• the tax authorities sent a decree to the bank to remove the lock late;
• the decision to remove the lock on the accounts was made late, that is, not on time after the taxpayer complied with the requirements of the tax office.

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