According to amendments made to the article #65.2 of the Taxes Code, hereafter the order in bank account of taxpayer having debt can be up to 105% of debt and cover cost operations. The document says that tax authority gives order with writ of execution to the relevant banks and other credit institutions on freezing of borrowed money up to 105% of the debt on cost operations in national or foreign currency, current or other accounts.
Note that according to existing rule, the amount or operating limit has not been considered in the order in taxpayer’s account.
A taxpayer will be able to appeal the court within 30 days from the date of notification receipt. In case if this appeal is real, the relevant bank will act in accordance with the judicial decision.
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