Encyclopedia

Suspension of operations on the taxpayer-organization's account at the bank, including its digital ruble account


Suspension of operations on the account of a taxpayer-organization in the bank, including its digital ruble account, means the bank and the operator of the digital ruble platform ceasing to perform disbursement operations on the account (accounts) or digital ruble account of this taxpayer-organization in an amount equal to the negative balance of its unified tax account, determined by the bank and the operator of the digital ruble platform daily based on information contained in the register of decisions on debt collection, until a positive or zero balance is formed on its unified tax account, unless otherwise provided in paragraph 3 of point 1 of this article1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2025-01-01, article 76, paragraph 2 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩

Laws with commentary

Codes and federal laws