As from 2 June 2016 the rule empowering tax authority to freeze bank accounts of tax payers in case of tax disputes has been changed.

In particular, when freezing bank accounts, tax authority, not later than in term of 48 hours from arrest of accounts, shall submit to the court a motion about confirmation of such action. The court shall be responsible, within the term of 48 hours subsequent to the mentioned submission, to adopt a ruling about full or partial acceptation or denial of the motion. In case when tax authority does not submit the motion to the court within the mentioned term, or the court fails to take decision about acceptation of the arrest of accounts, the freeze shall be deemed annulled.