The State Duma proposed to allow companies to pay salaries when the account is blocked

The document has been sent to the government for review. The deputy proposed to modify the art. 76 of the Tax Code (suspension of operations on bank accounts, as well as transfers of electronic funds from organizations and individual entrepreneurs).

Offered:

• prescribe an exception for operations on the account when it is blocked; in particular, give priority in the order of fulfillment of the obligations to pay salaries to employees;
• allow compliance with obligations derived from agreements entered into before the suspension of accounting operations;
• oblige the tax authorities to send notifications of non-compliance with the obligation to file tax returns no later than 14 days before the decision to suspend operations (currently this is a right, not a tax obligation).

Account blocking is a penalty for late payment of taxes or filing tax returns, making the company’s operation almost impossible, deputy Davankov considers. Currently, the burden on entrepreneurs is “enormous” and some do not have time to file a tax return, he added.

“The blocking of accounts paralyzes the company: it cannot make payments and even pay salaries. Therefore, we propose to warn entrepreneurs in advance about the deadlines for filing the declaration and send a personal notification two weeks before the blockade,” Davankov said.

At this time, the company should be able to meet contractual obligations and pay salaries to employees, he concluded.