The tax has two reasons to seize funds:
1. tax debt;
2. non-admission of tax inspectors to conduct inspections of regulatory authorities.
If you have a tax debt, account seizure is allowed only if:
- the property of the enterprise is not enough to repay the debt;
- it is unknown whether the company has property.
In order to determine whether the company has property, you must come to the tax office and describe it. If you refuse, the tax representative draws up an act of refusal. Please note that such an act is signed only by a tax representative. So don't be surprised if you may not even be aware of your refusal.
Enterprises (actual, planned or unscheduled) may also be arrested for refusing to conduct an inspection. However, only if you have refused admission illegally. If the tax office came for inspection without properly executed documents or in violation of the procedure, the arrest is canceled.
Procedure:
The tax office files a lawsuit and sends a copy to you. You will then be notified by the court of the opening of the case. Therefore, if you have a tax debt or you have recently not allowed inspectors to inspect, follow the mail (at the address of registration of the enterprise) or periodically check the website of the court. The decision to seize the accounts is made exclusively court.
How dangerous is the seizure of accounts? 🤔
It can completely block the operation of the enterprise. At the same time, you will be able to receive funds on the seized account, but not to dispose of it. That is, the company can neither pay wages to employees nor settle with contractors 🤯
if you have a tax debt, make sure that your property is really not enough to pay the debt or whether there is really an act of your refusal to describe the property;
if the reason was non-admission to the inspection, prepare evidence that the visit of the tax authorities was illegal and you did not allow them quite rightly;
form a position for the court, and better yet - involve a lawyer with experience in such "fights" with the tax.
