Ensuring the fulfillment of obligations imposed on taxpayers is referred to in Articles 11 of Chapter TC. In case of improper fulfillment or non-fulfillment of obligations, the control body has the right to hold the perpetrator liable. In addition, legislation establishes coercive mechanisms that tax authorities can use.

Enforcement of obligations

It is mentioned in Article 72 of the Code. In paragraph 1 of the norm, it is established that the fulfillment of obligations for the deduction of fees and taxes to the budget can be ensured by:

• pledge of property;
• surety;
• penalties;
• seizure of the payer's property;
• suspension of cash transactions in the bank.

The latter method is widely used in practice. This is related to the fact that blocking of the settlement account by the tax service- the most inconvenient measure for business entities.

Relevance of the problem

Tax account blocking the service significantly complicates the conduct of business, since the person is unable to timely settle accounts with suppliers and make other important payments for him. Accordingly, for the IFTS, this is one of the most effective security measures.

Blocking of settlement inspection may come as a complete surprise to the payer. The situation becomes especially depressing when a business entity urgently needs money to complete an important and profitable transaction.

General blocking procedure

It is provided for in Article 76 of the Tax Code.

The basis for tax account blocking the 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 economic entity against signature or in another way confirming receipt. The act can be drawn up both on paper and in electronic form.

After receiving the decision, the bank must immediately comply with the instructions and suspend all operations on the client's accounts. The corresponding requirement is fixed by paragraph 7 of the above article.

The bank's responsibilities also include reporting to the IFTS about the balance of funds on the payer's account.

A financial institution has the right to “unfreeze” accounts only after receiving an appropriate order from the Federal Tax Service Inspectorate.

Important point

If a business entity has several accounts open, and there are enough funds on them to pay off debts, penalties, fines, arrears specified in the blocking decision, he has the right to send an application to the tax service to cancel the decision to suspend operations. In it, the person indicates the details of the corresponding account. The application is accompanied by extracts confirming the availability of funds.

After accepting the package of documents, the Federal Tax Service Inspectorate within two days must decide on the removal account blocking. tax the service checks the received information by sending a request to the bank. After confirming the information, the account is "defrosted" within two days.

Tax account blocking: reasons

In the legislation, the suspension of cash transactions is allowed if the business entity:

1. Didn't file a declaration.
2. Didn't pay tax.

In addition, it is carried out in order to ensure the implementation of decisions taken as a result of the audit.

Violation of the rules for filing a declaration

The legislation establishes certain deadlines within which the payer must submit a report to the IFTS. If the declaration is not submitted within 10 (working) days after the expiration of the prescribed period, the control body has the right to block the account.

"Defrosting" of the settlement account is carried out no later than the next day after the report is submitted by the payer.

controversial points

In practice, there are cases when account transactions are suspended, and the payer has no obligation to submit a declaration.

The courts in such situations adhere to the following approach. In accordance with Article 23 of the Tax Code, the payer is obliged to submit a declaration on taxes that he must deduct. The report is submitted to the IFTS at the address of registration.

This obligation corresponds to Article 80 of the Code. It says that a declaration is drawn up for each deduction established for the payer.

If an economic entity has no obligation to pay tax, then there are no grounds for tax account blocking no service.

It follows from this that individual shortcomings in the declaration (for example, errors in filling out title page, incorrect indication of the period) do not act as a basis for suspending cash transactions or applying a fine to a person under Art. 119.

Non-payment of tax

As established in the first paragraph of the Tax Code, in case of non-payment or incomplete deduction of the amount within the period established by law, this obligation is enforced. In such cases, the IFTS levies a penalty on the funds held in the bank accounts of the payer.

To apply this measure, the IFTS makes an appropriate decision and sends it to financial institution debt collection order.

At the same time, in accordance with paragraph 7 of Article 46, the control body may suspend cash transactions until the entire debt is collected.

IFTS violations

It should be noted that the process of indisputable debt collection is a multi-stage and rather complicated procedure. Often, the tax authorities allow procedural violations in the course of it. They, in turn, can act as grounds for canceling the recovery order and, consequently, the decision on account blocking.

The tax service most often violates the terms and procedure for presenting a claim, chooses the wrong way to send it.

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

Sending a claim is the initial stage of the enforcement procedure. Failure by the IFTS to comply with the procedure established by law significantly violates the right of economic entities to protect interests and freedoms, enshrined in the Constitution.

Lawyers recommend applying Special attention the type of correspondence sent to the payer. As evidenced by arbitrage practice, receipt by an economic entity of a simple, and not registered letter with a notice is considered by the authorities as a gross violation of the procedure for the indisputable collection of debts by force. Accordingly, it acts as an unconditional basis for the cancellation of decisions taken by the IFTS.

Blocking as an interim measure

As established in paragraph 7 of paragraph 101 of Article TC, having considered the materials of the audit, the head of the IFTS (his deputy) makes a decision to hold the economic entity liable for the committed offense or to refuse to apply a sanction to the person.

After the issuance of a decision, an authorized person of the control body may apply interim measures to the perpetrator. The legislation allows this only if there are sufficient grounds to believe that if they are not subsequently adopted, the execution of the decision or the collection of a fine, penalty, arrears, debt from the payer will become impossible or very difficult.

Sufficient grounds mean:

• The presence of debt on the l / s of the payer.
• Repeated evasion of the obligation to pay taxes.
• Reducing the assets of the enterprise.
• A set of circumstances indicating that an economic entity has received unreasonable benefits.

To implement an interim measure, the head of the IFTS (his deputy) makes an appropriate decision. It comes into effect from the date of signing. The decision remains in force until the day of execution of the decision to bring the guilty subject to liability or to refuse it, or until the date of its cancellation by a higher control body or court.

Nuance

Account blocking as an interim measure may be applied after imposing a ban on the transfer of pledge or alienation of property. At the same time, his total cost according to accounting data, it should be less than the total amount of fines, arrears and penalties payable in accordance with the decision of the Federal Tax Service.

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

Is it possible to check the blocking of a current account on the tax website?

Can. Since 2014, a special service has been operating, open to all interested parties.

In order for the service, you must go to the official portal of the IFTS. The service to be used has the following name: "Banks on the status of processing electronic documents"("BANKINFORM", for short). Despite this name, check tax account blocking Anyone can serve.

After selection specified service a dot should be placed next to the line "Request for suspension decisions in force". Next, you need to enter the payer's TIN and BIC banking organization serving r / s. If this information is unknown, then check the blocking of the account on the website of the tax service will fail.

Then you need to enter the numbers from the picture. Correctly entered numbers indicate that verification of account blocking on the tax website services are performed not by a robot, but by a person. After that, you need to click on the "Submit Request" button.

The answer will be generated fairly quickly. If a blocking decision was made, the system will show the date it was issued, as well as the code of the control authority that issued it.

When checking the blocking of an account on the website of the tax service, it is necessary to carefully study the content of the answer. It often contains errors and inaccuracies. The presence of data that does not correspond to reality is the basis for challenging the decision.

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

Quite often this service is used by potential partners of enterprises. If Online tax blocking accounts is confirmed, then the counterparties may reconsider the decision to cooperate. This information is especially important when concluding large transactions.

It is advisable for the business entity itself to periodically use the service. It is extremely important to check the blocking of the current account by the tax office before signing a contract for the supply of a large volume of goods. If transactions 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 does not mean the suspension of all debit transactions. The corresponding provision is fixed by par. 3 of the first paragraph of Article 76 of the Tax Code. In addition, the subject can transfer funds to a blocked account. In this regard, there are no restrictions in the legislation.

In Art. 855 of the Civil Code fixed the order of debiting funds. If there is an amount on the account sufficient to pay off all debts, settlements are carried out as payment receipts are received. This sequence is called calendar.

The suspension of operations 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 inspectorate, the Customs Service has the right to suspend operations on the account. This measure is applied when collecting debts on the deduction of customs duties and penalties. The rules for blocking accounts are enshrined in FCS Order No. 2184.

The authority to suspend transactions on the account is also vested in Federal Service financial monitoring (Rosfinmonitoring).

It should be noted that in the case late payment insurance premiums or failure to provide deadlines settlements on them, the accounts will not be blocked. The legislation does not provide for appropriate powers for off-budget funds.

Exceptions to the rules

Not every decision to block can be enforced. Orders are not subject to compliance if:

1. The resolution was adopted by an unauthorized structure.
2. The decision was made in relation to 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, an account is a current (settlement) account opened in accordance with an agreement banking services. The owner's funds are transferred to it and spent from it.

• settlement;
• current (including currency);
• 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) currency.

Unlawful, according to paragraph one 126 of Article 127 of the Federal Law, is the suspension of operations on the account of a bankrupt taxpayer.

If the blocking decision was not drawn up in the form prescribed by law, it also cannot be executed by the bank. The corresponding conclusion follows from the content of paragraph 4 of paragraph 76 of Article of the Tax Code.

Almost every adult citizen of the Russian Federation today has an account or accounts in banks. People enter into an agreement with the bank to maintain and maintain an account, because it is convenient and profitable. As a rule, money is credited to the account, payments for services are made from the account, purchases are made. The turnover of non-cash payments in Russia is growing, and cash is falling. This has become commonplace.

However, in Lately more and more indignant voices are heard about blocking the accounts of individuals. IN in social networks and on the forums people complain about banks that do not allow them to use their funds. Let's try to figure it out.

What is account blocking

By concluding a service agreement with the bank, the client undertakes to comply with the rules set forth in the document. The Bank undertakes to credit or debit Money at the request of the client. website

Account blocking is the termination by the bank of operations on the client’s account, in whole or in part (blocking bank card, which is only an account management tool - a completely different procedure). When an account is blocked, a person does not have access to the funds in the account either using a card, or through a bank branch, or through Internet banking.

When blocking a client's account, the bank must have good reasons for such actions and, at the request of the citizen, give clear explanations.

Possible reasons for blocking an individual's account

There are reasons for blocking, which are clearly defined by law:

• Court decision or service order bailiffs.
• If a property claim is filed against a citizen, the court may temporarily seize the funds as security for the claim.
• An arrest on a citizen’s account or on a part of the funds can be imposed in case of arrears in the payment of alimony, fines, loans, or in order to pay off a debt to the bailiff service. This option is also possible if required. tax authorities if you are a tax debtor. In these cases, the blocking is removed by the decision of the authorities that seized the account.
• The authenticity of the documents on which a specific operation is carried out raises doubts among bank employees. This gives grounds to suspend the execution of this operation for up to 7 days and conduct an audit. But this is not, in fact, an account blocking. offbank.ru

Recently, accounts have been blocked for reasons that are new and unexpected for citizens:

• When a client tries to cash out impressive amounts of money. So, the account can be blocked if you want to withdraw 600,000 rubles in cash one time or when cashing out 1,000,000 rubles or more within a month. This is due to the implementation of Federal Law No. 115 and is aimed at countering money laundering.
• If there is a transaction that is suspicious from the point of view of the bank and falls under the concept of “assistance to terrorism”, which is again regulated by Federal Law No. 115. If at least one of the participants in a financial transaction (sender or recipient of funds) is on the list activities, the account will be unambiguously blocked.

The bank is obliged to notify Rosfinmonitoring of all such cases. Federal Law No. 115 was adopted back in 2001, but it seems that they “reached” individuals not so long ago. It is worth noting that similar practice has been operating in the US and Europe for more than a decade, now the time has come for Russian citizens to join it.

However, lawyers express doubts about the legality of such methods. The fact is that, in accordance with the instructions of Rosfinmonitoring, banks are required to evaluate transactions carried out on a client’s account for “unusual”. For example, employees of a financial institution may find it unusual to settle through third parties, open several deposits with subsequent transfer of money to one account, pay off overdue credit debt from an unknown source, etc. The list is quite large, but not exhaustive, because. contains the term "other operations". To date, there are no clearly defined and legislatively approved criteria, so the opinion of bank employees, as a rule, is decisive in making a decision. Accordingly, it can be dealt with. https://www.site/

What to do when an account is blocked faces

Blocking an account is always a surprise. Which of your financial transactions will seem unusual to bank employees - it is impossible to predict. This may be an attempt to cash out money to buy a car, transfers to relatives or friends, repayment of a debt, and much more.

First you need to find out the reason for blocking the account. To do this, you must contact the bank and submit a written application with the requirement to indicate the reason. If the bank refuses to do this, then you need to file a complaint against financial institution in the Central Bank of the Russian Federation. The complaint can be sent by mail, you can complain by phone to hotline The Central Bank of the Russian Federation, it is also convenient to use the form offered on the official website. Please note that in our rating of banks, when you go to the bank page, you will find a link to complain about a particular bank to the CBR. In any case, the complaint is put under control, and as a result, an official response will be given.

Having found out the reason for blocking the account, it is reasonable to act in the following ways:

• If the account is blocked by the courts or the bailiff service, then you will have to fulfill all the prescribed obligations. If you do not agree with such a decision, then only the court has the right to cancel it.
• If the account is blocked at the request of the tax authorities, then you will either have to satisfy the requirements of the tax authorities, or sue and prove them wrong. The list of documents can be very different, at the discretion of the bank. Together with the letter of claim, you must provide evidence of the legality of the source of money on the account (contracts for the sale of property, contracts, etc.).

If the bank does not unblock the account in the presence of documents, you need to complain to the Central Bank of the Russian Federation, as we described above. https://www.site/

Lawyers give another valuable advice. By law, the client has the right to terminate the agreement with the bank own will. In this case, after 7 days, the bank either gives the client his money or transfers it to the account specified by the client (for example, in another bank), in case of refusal by the bank or failure to meet the deadlines, you need to complain to the Central Bank of the Russian Federation. Choose another bank that is more customer-oriented, open an account with it, and transfer money there.

The bank will not be able to interfere if the client is not on the list of persons involved in terrorism, extremism, he has not been charged with the legalization of proceeds from crime.

Many lawyers are of the opinion that blocking accounts individual bank without judgment- an illegal act, the bank may suspend a specific operation for 7 days and notify Rosfinmonitoring. Everything else is illegal actions, and if the bank itself is not ready to correct its mistakes, then perhaps going to court will help the citizen defend his rights.

IN statutory cases, the Tax Inspectorate (FTS) has the right to apply blocking of bank accounts of economic entities. In connection with what this blocking can be carried out? What actions can the head of the taxpaying company take in response to it?

What are the reasons for blocking a bank account?

If the tax authorities blocked the company's bank account, what could be the reason for this? Account blocking is a provisional measure provided for by law, which the Federal Tax Service uses in order to:

1. Reserving an amount to pay off the debt of an economic entity to the budget at one level or another. Debt in this case can be represented by arrears, fines, penalties - for calculated, but not paid on time tax.
2. Initiations enforcement business entities obligations:

• on submission to the Federal Tax Service of a declaration on taxes paid (their list is determined, in particular, based on the specifics of the taxation regime);
• for the provision of reporting documents reflecting the fact of acceptance of requirements or notifications from the Federal Tax Service (usually in electronic form).

It should be noted that the blocking of a bank account cannot be carried out if the company does not provide the Tax Service with:

• documents on financial statements;
• documents generated tax agent within the framework of obligations to provide settlements to the Federal Tax Service;
• certificates in the form 2-NDFL.

Thus, if we talk about financial reporting, then only if the declaration is not submitted to the Tax Service, the blocking of the taxpayer's account is possible.

If the business entity fails to pay the tax (fine or penalty), the Federal Tax Service will have the right to block the amount on the settlement account of this business entity, which corresponds to the debt to the budget. This blocked amount is expected to be subsequently written off in favor of the state or voluntary redemption arrears by the taxpayer. As soon as the debt is repaid, the amount on the account is unlocked.

If the taxpayer has not submitted a declaration to the Federal Tax Service, then the department also has the right to block the bank account it uses - moreover, completely in terms of debit transactions (with some exceptions - we will study them later in the article).

Another possible reason for blocking the account of the Federal Tax Service is the taxpayer's failure to provide the department with confirmation of receipt of control documents sent by the Federal Tax Service in statutory term. This confirmation must be sent to the tax authorities in in electronic format. Relevant control documents may be:

• the requirement to send documents to the Federal Tax Service;
• the requirement to send the necessary explanations to the department;
• notification of the need for the taxpayer to appear at the territorial office of the Federal Tax Service.

These are the main reasons for blocking the settlement account of an economic entity. Now let's consider what the taxpayer's actions can be in this blocking.

The account is blocked by the Federal Tax Service: the actions of the taxpayer

The fact that the bank account is blocked, in many cases, the company is informed by the bank itself - within the established communication channels. After receiving information about the blocking of the account, the management of the company should, first of all, find out about the reasons for this blocking.

These reasons are reflected in the decision issued by the Federal Tax Service following the results of consideration of the situation with the identified violation of the taxpayer. The decision in question must always be sent by the Federal Tax Service to the known address of the taxpayer. It details the reasons for blocking the account. In addition, the sending of the decision is preceded by the direction of other documents by the department, which reflect violations by the taxpayer of certain norms. tax legislation.

But what if, for example, due to high employment or lack of access to the mailbox, the taxpayer still did not receive notifications of violations from the Federal Tax Service, as well as a decision to block the account?

The easiest option is to personally contact the department for clarification regarding the reasons for blocking the account.

Another option - information on the decision of the Federal Tax Service can be requested from the bank. After - call the territorial office of the Federal Tax Service at the place of registration of the company and, having named the available decision number, ask - in connection with what it was issued. A departmental specialist will provide comments or contacts of a more competent person. Perhaps he will ask you to come directly to the Tax Service for other clarifications.

In many cases, territorial tax inspectorates are ready to provide information of this nature on the basis of only providing callers with their passport data or, for example, TIN. Therefore, finding out the reasons for blocking can be even easier.

As soon as the reason for the blocking is known, the owner of the company must immediately take actions aimed at eliminating it. That is:

• pay the arrears (if by that time it has not been debited from the account without acceptance);
• send a declaration or confirmation of receipt of requirements from the department to the Federal Tax Service - in the prescribed form.

As a rule, within 24 hours after notification of the taxpayer's fulfillment of obligations, the Federal Tax Service unblocks his bank account by sending an appropriate decision to the bank (we will discuss the specifics of interaction between the Federal Tax Service and banks when blocking taxpayer accounts later in the article). Just in case, firms are advised to also send notices to the Federal Tax Service about the fulfillment of requirements - this can speed up the unblocking of the account.

It is possible that the blocking of the account is illegal (or carried out by the department by mistake). In this case, you should seek clarification from the FTS specialists as soon as possible. If they do not suit the taxpayer, he has the right to write a complaint about the actions of the inspectors of his territorial office of the Federal Tax Service to a higher structure. If this does not lead to the desired result, initiate filing a lawsuit against the Federal Tax Service.

If it turns out that tax office blocked the account of an economic entity illegally (or continues to block it, while there are no legal grounds for that), then for the number of days during which the illegal blocking was carried out, daily interest is accrued in favor of the company - on the corresponding amount of blocking. At the same time, these interests are charged at the refinancing rate set by the Central Bank for the period of blocking funds in the account.

One way or another, some time may pass between blocking and unblocking an account. From a business point of view, it is highly desirable for an entrepreneur to be able to carry out at least some operations with the account.

We will study what these transactions can be - even if the bank account of the taxpayer is blocked.

What operations are possible on a blocked account?

We noted above that on taxpayer accounts, blocking is carried out only in relation to debit transactions - those that involve debiting funds to third-party bank accounts. In turn, blocking does not apply to incoming transactions. Thus, the entrepreneur will be able, for example, to receive funds from counterparties for the goods sold (however, he will not be able to pay them, in turn, for the goods received).

Blocking of debit transactions, however, can be carried out in relation to:

1. All funds in the account.

In this case, indeed, the implementation of business-related debit transactions on the account is impossible - until the taxpayer fulfills the obligation to provide certain documents to the Federal Tax Service.

In the scenario when the account is completely blocked, it is possible to spend money from this account if it is supposed to use the corresponding amounts various obligations business entity.

In this case, a certain order of payments must be observed.

So, the payments of the first stage include penalties under executive documents ( court orders, bailiffs' orders, writ of execution) associated with compensation for harm, payment of alimony.

Second priority payments - those that are associated with the payment of severance benefits by an economic entity, wages, compensation under copyright agreements.

Payments of the third priority - those that reflect the company's obligations to pay off debts related to the payment of taxes, fees, contributions (penalties and fines for them, as well as interest on taxes - in cases provided for by law).

In the fourth place, payments are made that reflect the obligations of the company in civil law litigation, offenses that are administrative. At the same time, these obligations are also confirmed executive documents- however, they are significantly inferior in order to those related to alimony or compensation for harm.

In the fifth place, payments are made for taxes, fees and contributions to in the usual way- that is, within the period established by law, without the formation of arrears (which are repaid - as we already know, in the third place).

It should be noted that this sequence of payments is not regulated at the level federal law. In fact, it reflects the established view of the regulators, which is given in various letters of departments and finds correspondence in examples of jurisprudence.

Moving from one payment queue to another general case is possible only if the economic entity fully repays the debt in a higher order of payments.

1. A specific amount of money (corresponding to the taxpayer's debt to the budget).

In this scenario, the expense transactions are blocked only in part of the blocked amount. If the difference between her and the total amount of funds placed on the account is positive, then debit transactions can be carried out for the corresponding difference. These operations can be any that comply with the law - for example, just the same settlements with suppliers.

The legislation of the Russian Federation provides for a number of obligations, which, in turn, must be fulfilled by the bank in which the company's blocked account is opened. Let's study them.

Account blocked: bank actions

So, the Federal Tax Service, having decided to block the taxpayer's account for one reason or another, sends this decision to the bank. Which is obliged to:

1. Inform the Federal Tax Service of the amount of money that the taxpayer has on the blocked account.
2. In fact, block the account (allowing for execution only those operations that are permitted by law). At the same time, the bank ensures the blocking of all accounts that are opened in it by a taxpayer who has committed a violation of tax laws. On each account, the amount of debt is blocked. That is, for all accounts, the total blocking can be several times higher than the nominal value of the company's debt. The blocking set by the bank cannot be removed until the Federal Tax Service makes a decision to cancel it.
3. Refuse the client to open other current accounts - if requested.

At the same time, it does not matter which account is requested - a settlement account or, for example, for placing a deposit.

If by the time of receipt of the decision from the Federal Tax Service to block the account, the financial institution has unexecuted documents on payments that cannot be made due to the blocking, the bank is obliged to refuse to conduct them - but only if they fall under the blocking and do not apply to the exceptions discussed above.

That is, the same settlement operations with suppliers it will not be possible to produce if the account is completely blocked. But if the difference between the blocking amount and the amount of funds in the account is sufficient to execute payment documents, the bank makes these payments.

If the bank has blocked the current account, this means that all your debit transactions on it are suspended until the circumstances are clarified. And you will have to find out these circumstances, call the bank, explain, deliver documents, get nervous and make excuses to counterparties for delaying payments.

In this article, we will consider the possible causes of blocking and preventive measures to avoid such a nuisance. And yet, let’s make a reservation right away: no one is immune from this. Therefore, we will also give recommendations on what to do if, nevertheless, your current account is blocked.

Reasons for bank blocking your current account

Any problem can be considered in a local and broader aspect. In a narrow sense, you yourself, by your actions, can attract the suspension of operations on your account. On the other hand, global processes are now taking place in the banking sector, which sometimes explain excessively harsh measures credit institution towards you.

Local aspect of the problem: claims against your business

In most cases, blocking your current account occurs on the initiative, and banks are obliged to unquestioningly fulfill her will. Most often, the directive is received if the bank's client allows delays in paying taxes, submitting financial statements, or he is suspected of illegal actions.

At the same time, it is not uncommon for the blocking of an account to be initiated not by an external body, but directly by the bank through its special financial monitoring service. When making decisions to suspend operations on a client's account, your bank, like all others, is guided by the following documents:

• Tax Code of the Russian Federation, article 76(on the suspension of operations on bank accounts);
• FZ 115(on combating money laundering and financing of terrorism);
• Letter from the Central Bank of Russia (guidelines on increasing the attention of credit institutions to separate operations clients).

All operations carried out by the client on the account are carefully monitored by financial monitoring for compliance with these standards. If something seemed suspicious to the bank, it can, on its own initiative, impose sanctions in the form of blocking the account of an individual entrepreneur or LLC. Financial monitoring can do this for the following reasons:

The bank has suspected that your company is headed by a nominal director who in fact has no authority. For example, the service may discover that the same person is at the head of several organizations. The denominations are illegal (Article 173 of the Criminal Code), so the bank has the right to demand explanations;

You made a suspicious transaction on your account . For example, if the bank found discrepancies with supporting documents, or if these documents are not available at all. Questions can be caused by a payment order that does not correspond to the OKVED codes of the organization;

Changes in the constituent documents of the company without notifying your bank . When inconsistent data enters the bank's database, it blocks the account until the circumstances are clarified. Thus, any changes to the Articles of Association of the company must without fail be brought to the attention of your credit institution;

Fake address legal entity . Checks are arranged not only by the tax authorities, but also by banks. If the company is not found at the specified address, the blocking of the account will follow immediately;

Tax payments less than 0.5% of turnover . According to the recommendations of the Central Bank, such behavior of the client seems suspicious. Clients who withdraw money from their current account and pay taxes from their personal card may face blocking. The problem is that the bank does not analyze your method of paying taxes, although in this situation you are acting legally;

Frequent cash withdrawals from the current account . This is one of the “rings” of money laundering, although the client may not break the law by paying taxes through personal card or terminals;

Inaccurate description of the purpose of the payment . Even when paying through Personal Area The bank keeps track of where the money goes from the current account. If the same phrase appears in the payment from time to time, this may seem suspicious to the bank;

Suspicious counterparty . By law, the bank is obliged to monitor not only you as a client, but also your counterparties. If you are an honest trader but have received a payment from a blacklisted person, your account may be blocked. Here the rule “tell me who your friend is, and I will tell you who you are” applies;

Judgment to suspend operations on the account of the owner under investigation .

In practice, most blocking could have been avoided if the banks had taken steps forward, in case of incomprehensible operations they would have called, found out - that is, if they had worked ahead of the curve. Although for many such a service remains, as they say, "from the realm of fantasy."

What to do if the current account is blocked, how to unblock it?

To unlock the account, you need to actively act, even if you consider yourself innocent of anything. For individual entrepreneurs and LLCs, the same scheme applies, what to do if the account is blocked. You will know right away that you cannot use it - at the first attempt to make a payment in the Internet bank, a notification will be displayed about the suspension of payment transactions. At the bank itself, the teller will notify you. So take the following steps:

Find out the blocking initiator. If the initiator is a tax authority, in practice the bank cannot always explain in detail how to unblock the account, because it only knows what it received as a directive from the IFTS. Then you are forced to go there and find out the reasons for the blocking on the spot. If it was the bank that imposed the ban, it is obliged to provide you with full information about the reasons and the documents that you must provide to it in order to “whitewash” your reputation.

Apply to your bank. Suppose you were told over the phone what the reason for the blocking was. Do not rely on words - in case the clarification is delayed, you should have the document on hand. Contact the bank with a written request to explain the reason for the suspension of debit transactions. You should have a second copy of your application marked by the bank that it has been accepted for consideration, containing the date the application was received. The bank has only two business days to respond.

Submit all missing documents requested by the bank. If you are running a transparent business, freezing your account is often a misunderstanding. On thematic forums on the Internet, you can find many customer reviews about how the accounts worked again after two or three hours. Perhaps you are not so scared either. The main thing is to act immediately.

File a complaint with the Central Bank of the Russian Federation. If within two days your bank does not respond to your application, you need to send an application outlining what is happening to the Central Bank of the Russian Federation (by regular mail, through the Internet reception of the Bank of Russia). You can also call the hotline 8 800 250-40-72. The application is immediately put into processing, after which you will be notified of the decision.

If the reason for blocking is a court decision, you need to fulfill its requirements(payment of debt, payment of a fine, etc.).

If the blocking is caused by a violation of paragraph 115 of the law on legalization, it is necessary to collect a complete package of documents confirming the legality of transactions. This list varies depending on specific situation(contracts, contracts, wills, etc.).

How to pay taxes if your current account is blocked

The answer to this question is given in article 76 Tax Code. It is possible that the blocking of your account is partial. For example, the restriction is only for a certain amount, while you can use the rest. Including paying taxes.

Even if we are talking about a complete blocking of the account, the legislator has provided for the possibility of paying taxes through the system of priority payments. Replenishment of the budget through the payment of taxes is just included in this list, just like insurance premiums, penalties and fines.

How to withdraw money from a blocked current account

How to remove the blocking from the current account, we have considered in the previous paragraphs. Another question arises - how to bypass this blocking and withdraw your money from a frozen account? The answer is very short: no. Your account was blocked for this purpose, so that you could not freely dispose of the funds on it.

Thus, the withdrawal of funds is possible only after it is fully unlocked. To do this, you must either satisfy the requirements of the bank, or prove your innocence in court. At the same time, in some cases, it is possible to make priority payments from it: payment of taxes, payment of salaries, alimony, sick leave, benefits etc.

If a businessman wants to open a new current account in another bank before the circumstances of the old account are clarified, he most likely will not succeed. New bank, most likely, will refuse. Practice shows that banks have a certain system of alerting each other in order to protect themselves from problem customers.

What to do so that financial monitoring does not block your current account

financial monitoring- a special service at each bank, which carefully analyzes all the operations of its customers and requests documents from them for verification. If some payments seem suspicious to the service or supporting documents are not provided on time, financial monitoring can block (and, most often, this is done) the current account without warning.

If you once experienced an account blocking, you will not want to experience it again. Here are a few tips on what to do to make sure that your account is frozen as much as possible:

Open an account at good bank, which will not "pull" you because of every little thing. In addition, the bank must be reliable so that it is most likely not to have its license revoked. You can almost be sure of the reliability of Sberbank, since more than half of its shares are owned by the Central Bank of Russia. The activities of other credit institutions are best monitored. Here are the positions of some popular banks among individual entrepreneurs and LLCs:

Special attention to large payments. Make transactions over 600 thousand rubles as clear and transparent as possible for monitoring. The bank without fail monitors them, as well as real estate transactions worth more than 3 million rubles. But don't try to outsmart the bank by splitting a large payment into several small ones: this action will cause even more suspicion;

Clearly describe the purpose of the payment. If the transaction is unusual for your company in terms of its type of activity, work ahead of the curve - explain to the bank the reason for such a payment. This is in your interests, since according to the law 115 FZ, the bank has the right to refuse to conduct suspicious transaction. For example, if your company sells spare parts, and you make a major remittance confectionery factory - the question arises whether you are laundering money;

Withdraw less cash. Even if it is more convenient for you to do otherwise, pay for large purchases from your checking account. It can be office rent, water delivery, office supplies, company vehicles. Use instead of cash corporate card. If you still had to pay cash for a large purchase, keep all receipts as evidence of spending purposes;

Check the reliability of counterparties. If you have unreliable partners, their shadow will also fall on you. Now you can check the reliability of the counterparty via the Internet, for example, using the tax website;

Choose the right OKVED codes . If you started one business, and over time began to additionally engage in something else, you need to make changes to the USRIP if you are an entrepreneur, or the USRLE if you are a company. After that, you must notify the bank about changes in the codes.

The global aspect of the problem: "cleansing" of banks

On forums on the Internet, you can often read such complaints from businessmen about banks in which they opened a current account: “ We worked for several years, but despite this, the account was blocked without explanation". For many business people, banks began to cause a lot of negative emotions. One gets the impression that don't feed the bank with bread, let someone close their current account and sink a barely born business in the sea of ​​life.

In fact, all Russian banks are currently themselves in a depressed state, and their "nightmare" has a name - revocation of the license by the Central Bank of the Russian Federation. Judge for yourself. As of the beginning of July 2017, more than twenty Russian banks have already lost the right to carry out their activities. 2016 "ate" about a hundred banks. 2015 was also a “productive” year in this respect – over ninety banks closed their doors to clients.

The total clearing started with the arrival in 2013 of the new head of the Bank of Russia, Elvira Nabiullina. The process affected both small and medium, and major players banking sector. To date, more than two hundred banks have been put out of action. Nabiullina confirmed that this course will continue. Considering that from June 24, 2017, she was re-elected head of the Central Bank for another five years (the president himself proposed her candidacy), there is no doubt about this.

At a meeting with the president in 2016, the head of the Central Bank said that about 70% of cases when banks had their licenses revoked were related to violations of Federal Law 115. In other words, banks were suspected of financing shadow economy, in conducting dubious transactions.

The revocation of a license for a bank is equal to death. The decision of the regulator cannot be appealed. A credit organization that has lost confidence is immediately liquidated, and if it is unable to pay its debts, it is declared bankrupt.

It is not surprising that banks are afraid to take risks and, perhaps, in this moment reinsured in something. The manager of one bank, who blocked the current account of his client, very aptly put it: “ It is easier for us to say goodbye to you than to explain your manner of doing business to the Central Bank».

Of course, this does not make things easier for businesses. But, as they say, they cut down the forest - the chips fly. You can advise the following: try not to attract the attention of your bank with unnecessarily original operations, so that it has no reason to find fault with you. And also try to wait out the difficult period of "cleansing". In the end, sooner or later, their intensity will decline.

Good day, dear readers. Recently, I was faced with the fact that a credit institution did not allow an operation to transfer funds to the details of another company. I had to deal with this situation.

Today we will talk about what to do if your bank has blocked your current account.

Blocking an account is an extremely difficult moment for any individual entrepreneur, LLC or JSC, as it suspends the activities of the enterprise for an indefinite period, which affects current income, the ability to make payments and, in general, somehow carry out work. And at the moment, accounts are being blocked more and more often, referring to various checks, possible fraud or illegal receipt of funds. In connection with the tightening of anti-terrorist measures, banks allegedly catch possible financing of terrorism.

But today we will figure out what powers these organizations have, according to the legislation of the Russian Federation.

Restrictions or prohibition on banking operations

Try to figure out exactly what sanctions the bank has imposed on your account. A complete ban on debit transactions (arrest) and partial blocking of funds on the account is possible.

The blocking of funds on the account is carried out at the request of various government agencies, while it remains possible to write off funds in accordance with the order in accordance with Article 855 of the Civil Code of the Russian Federation. The arrest of the account can be carried out by courts, arbitration courts, judges and bailiffs on the basis of executive documents.

Government agencies include:

• tax authorities
• Customs
• Federal Financial Monitoring Service

Such measures have been taken in connection with the tightening of work public services to detect financial crimes (money laundering, financing of criminal and extremist organizations) or in connection with non-fulfillment of obligations to pay taxes, payments or other violations.

Why can a bank refuse a transaction

The credit institution has grounds for refusing to carry out the operation, if this is regulated by law.
Refusal occurs if the client did not provide all the documents requested by the bank. Also, the operation may be canceled, suspecting the possible involvement of a person or organization in illegal activities for laundering money or transferring it to criminal organizations.

Suspicious transactions

Law No. 115-FZ "On countering the legalization (laundering) of proceeds from crime and the financing of terrorism" contains a list of operations that the bank has the right not to carry out. They require additional control and obtaining the necessary documents.

First of all, any actions with an amount exceeding 600 thousand rubles are controlled. This includes withdrawals, transfers, exchanges for other currencies and other procedures.

All operations related to real estate, begin to be controlled by the bank starting from the amount of 3 million rubles.

But this does not mean that the bank will not pay attention to amounts less than those indicated above.

There is a small list of signs indicating a possible crime of a financial nature.
This list includes the following signs, indicating the unusualness of the operation performed:

• The complexity of the transaction, the lack of an obvious benefit or purpose.
• Inconsistency of the operation with the goals of the main activity of the company, described in the documents of the company. Your bank has the right to refuse to perform a transaction if, for example, you are engaged in retail food products, and the transaction indicates the transfer of funds to the account of the automobile concern.
• Several similar actions in a row. If you are trying to split one large payment into several large ones, it will definitely get noticed. Then the bank has every reason to cancel the operation until the circumstances are clarified.
• Excitement and concern about the privacy of payments. May indicate that the client is trying to hide the action from the tax office or other government agencies.
• Requests to expedite the operation, especially when such haste is completely unjustified.

This is far from full list features, here I have indicated only the main ones. Nevertheless, the bank can always change and supplement it.

Suspicion falls on accounts through which large amounts periodically pass, which do not stay there for a long time. Or when funds go to newly registered firms.

Also, one of the suspicious signs can be considered large amounts of salaries, rent payments and other standard expenses with an unusually large amount.

Documents required by the bank

If, however, you are suspected of illegal activities, the bank has the right to ask for anything. In this case, the credit institution is provided with a full carte blanche by law. The bank, in addition to documents confirming payment information, may ask for tax statements and other papers related to the enterprise. They may also request evidence of the legality of funds received on the client's account.

Is it worth going to the bank?

Definitely worth it. In any case, if you really did not commit any illegal acts, provide Required documents won't be difficult. If you refuse, the credit institution has every right to refuse you to conduct any operations with the account. Litigation is usually useless. In most cases, the court is on the side of the bank.

But if you provided all necessary papers, but the operation does not work - this is a reason to complain. It often happens that the bank does not even request documents, but simply cancels the transaction marked “suspicious”. In this case, be sure to write the appropriate complaint.

Where and how to apply?

The suspension of the work of an individual entrepreneur or LLC by freezing an account must be carried out in accordance with the laws of the Russian Federation. If you are faced with a refusal to carry out any operation, while giving the documents necessary for the credit organization, you can safely write a claim to central bank RF, to Rospotrebnadzor, FAS or to the prosecutor's office.

You can also file a claim against a credit institution in arbitration court. The terms of consideration of such cases, as a rule, do not take much time, and in this case, the court is usually on your side.

The bank does not have the authority to monitor cash flows or delay transactions without any reason. This is clearly stated in Civil Code in articles 845 and 849.

In addition, during the trial, it is the credit institution that is obliged to prove that there were reasons for canceling the operation and there are suspicions that the client is involved in any financial crimes.

If you win the case, you can recover from the bank all losses incurred during the downtime of the account, as well as compensate for legal costs. Moreover, while the account was in such a weighted state, you are entitled to receive interest.

Only by showing the initiative, you will be able to punish the organization and return your money.

Closing an account

If your company has decided to refuse bank services, you can always close the account. For a legal entity and individual entrepreneur this procedure will not cause any special difficulties.

First of all, you must write an application in which you indicate the details of the new account where the balance of money will be transferred. The credit institution will be obliged to send all funds within seven days after receiving the document.

However, the bank may rest and talk about the suspicion of the transfer a large number money from account to account. In this case, again, the court will help, which recognizes such actions as unlawful and illegal.

The fact is that at the time of receiving the application, the contract with the bank is terminated and any actions of the credit institution are not valid. Therefore, they do not have the right to control the actions of a person who is not their client.

But sometimes the contract stipulates a commission, which is set when withdrawing the balance of funds to another account, in the event that the bank refused to perform any operations. It can reach 30% and its recovery is quite legal. Be sure to read the agreement before writing an application to close an account.

Otherwise, you will have to sue again to prove the illegality of such a penalty. Or settle down and pay a commission.

Results

This article describes necessary actions that the entrepreneur must make when canceling banking operation or account freeze. Now you will be able to competently respond to such situations.