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Company / Laws

FNS blocks personal accounts IE for arrears. So it is possible?

Question - answer - Legal advice 21.08.2019 at 12:54

Question - answer - Legal advice

Is it right to block all Bank accounts of the individual entrepreneur, including personal tax arrears? The FTS of Russia consider, what Yes. And how actually? What happened? The Ministry of Finance published letter No. 03-02-07/1/55898 from 26.07.2019, in which he responded to the question of the legality of decisions of tax authorities on suspension of operations on current accounts of physical persons on the basis of article 76 of the RF Tax code for the tax arrears and other violations related to the activities of individual entrepreneurs. Officials considered this practice legitimate, even if Bank account is used by the citizen in the status of an individual entrepreneur for purposes not connected with entrepreneurial activity.