Suspension of operations on the taxpayer-organization's account at the bank
Suspension of operations on the account of a taxpayer-organization in the bank means the termination by the bank or the operator of the digital ruble platform of expenditure operations on the account (accounts), including the digital ruble account of this taxpayer-organization, in an amount equal to the negative balance of its unified tax account, determined daily by the bank or the operator of the digital ruble platform based on information contained in the register of decisions on debt collection, until the formation of a positive or zero balance of its unified tax account, unless otherwise provided in paragraph 3 of point 1 of this article1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 2027-01-01, article 76, paragraph 2 // RSZ RF. 1998. No. 31. Article 3824. ↩