Suspension of the taxpayer-organization's operations on bank account(s) – definition and meaning of "Suspension of the taxpayer-organization's operations on bank account(s)"

Suspension of operations of a taxpayer-organization on bank accounts means the termination by the bank of disbursement operations on this account within the amount specified in the decision to suspend operations of the taxpayer-organization on bank accounts, unless otherwise provided in the third paragraph of point 1 of this article¹.

Federal Law No. 137-FZ dated July 27, 2006, "On Amending Part One and Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation in Connection with Implementation of Measures to Improve Tax Administration" dated July 27, 2006, as amended on January 1, 2017, Article 1, paragraph 2#10 // Official Gazette of the Russian Federation. 2006. No. 31. Page 3436. ↩