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Suspension of transfers of electronic money of a taxpayer organization


Suspension of the transfer of electronic money funds of a taxpayer-organization means the bank's cessation of operations that result in a reduction of the balance of electronic money funds, in an amount equal to the negative balance of the taxpayer-organization's unified tax account until the formation of a positive or zero balance of its unified tax account, determined by the bank daily on the basis of information contained in the register of decisions on debt collection1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2027-01-01, article 76, paragraph 2 // RSZ RF. 1998. No. 31. Article 3824. ↩

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