The Tax Service has extended the ban on blocking
business accounts with arrears for one month. The moratorium is valid until
July 1, after which debtors will be required to repay the tax debt within two
The ban on blocking business accounts with debts to
the budget was introduced by an order dated March 10, with a validity period
until June 1. Now its validity period is extended by one month.
The order has its exceptions, in particular: the
moratorium does not apply to unscrupulous businesses that can hide their assets
using the ban. In this case, it is possible to block the account, but only
after approval by a higher tax authority, or by a deputy of the tax
Account blocking is possible if inspectors suspect
that the business intends to withdraw or hide assets for non-payment of taxes.
Tax statistics show that exceptions affected only one company out of a
The tax inspectorate noted a positive trend in the
financial situation of the business and for this reason they see no reason to
extend the moratorium on blocking accounts after July 01, 2022.