Blocking or arrest of the current account - Terms that imply suspended transactions on a client bank account. In fact, freezing of funds. Below will give detailed questions and answers with which you can quickly get the necessary information and cope with the problem.
Who is entitled to produce a settlement account?
The legislation is registered that the "freezing" of funds can be initiated by the following bodies - an arbitration or ordinary court, a judge, as well as the structures of the preliminary investigation. Such actions are made in order to force a legal entity to take into account and fulfill the claim.
As the primary body, which is entitled to file a lawsuit and launch the arrest process of the current account, is the tax or customs inspection. Exceptions are payments that have priority, namely alimony, tax funds or money for paying wages.
What happens in the case of an arrest of a billing bank?
The effects of blocking should be attributed:
- Full blocking of moving money. All operations in which the balance is reduced is prohibited.
- The opening of new R / s in the same financial institution is prohibited.
- Banks are not allowed to open deposits in the name of the subject, whose account was frozen (blocked).
What can you put arrest?
In practice, the tax authorities most often enjoy the ability to block accounts of legal entities. Wherein reasons to impose arrest to the current account may be many:
- The company has not fulfilled the requirements of the FNS regarding tax payments, penalty payments or penalties. In this case, they are "frozen" only those means for which the appropriate decision is made.
- The company did not transfer the declaration in the FTS within ten days from the day when this information must be transmitted. If the arrest is due to this reason, the money on the current account cannot be used.
- Violations identified in the process of checking the tax service. In the presence of suspicion, the authorized body has the right to impose an arrest to the current account of the legal entity before finding out all the circumstances.
How to find out about the presence of blocking?
Under the "freezing" of funds on the R / s of the Tax Code of the Russian Federation, it is obliged to document the organization. In particular, we are talking about presenting a copy of the decision to suspend wiring with money. A copy of the paper is sent to the company for receipt or other way, which must confirm the fact of obtaining a document.
If the decision is submitted by the court, to learn about the arrest of the current account, the easiest all from the Court's act, a copy of which should be sent to participants through a registered letter. The latter should be transferred to receipt or with the mandatory notification.
