Оn suspension of operations accounted by individuals with the status of individual entrepreneurs

Abstract

The article is devoted to the analysis of the legal position of the Ministry of Finance of Russia and the Federal Tax Service of Russia that, guided by Art. 76 of the Tax Code of the Russian Federation, tax authorities are entitled to suspend operations on all accounts and deposits of individual entrepreneurs. It does not matter for what purpose such accounts were opened: for carrying out entrepreneurial activity, or for carrying out operations not related to entrepreneurial activity. After analyzing the current legislation and judicial practice, the author comes to the conclusion that the cash flows of the client as an individual and as an individual entrepreneur are clearly divided. According to the account of an individual intended for consumer purposes, it is impossible to carry out operations related to his entrepreneurial activity. The suspension of operations on a citizen’s accounts that are not related to his entrepreneurial activity violates the rights not only of the citizen himself, but also of third parties. Refusal to a  citizen to open an account with reference to Art. 76 of the Tax Code violates the rights of a citizen as a party to a public contract and a consumer. The collection of tax payments from the accounts of individuals that were not opened for business purposes would undoubtedly go beyond the framework of tax relations in public law and invade other relations, including civil law.