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This is another reason for blocking an account by decision of the tax authorities. Moreover, an individual entrepreneur can get a block not only for non-payment of taxes, but also betting data if he has a debt for fines or penalties.

How to avoid problems :

Obviously, but you can't afford to have debts to the tax office. It's also worth checking for fines and penalties. They can appear even if you pay on time, since the funds don't arrive in a second.
If the account has been blocked, pay off the tax debt and provide the tax authority with documents confirming the debt repayment: payment orders, receipts, checks, etc.
On the topic. How an individual entrepreneur should choose a bank to open a current account



If the bank has blocked the individual entrepreneur’s current account due to doubts about the legality of the actions, then proceed as follows :

1. Contact the bank in person and request a document confirming the grounds for suspending monetary transactions on the individual entrepreneur’s current account.
2. Prepare documents confirming the need to make transfers or payments. Depending on the reason why the bank considered the transaction suspicious, the following may be required: accounting statements; contracts with counterparties; bank account statements; confirmation of cash withdrawals: checks, advance reports, payment orders.
Documents are reviewed for an average of 7 working days. After that, the bank will notify you of the results. If everything is in order, the account will be unblocked.
If an individual entrepreneur’s bank account has been blocked based on a tax authority ruling, then the following actions must be taken :

If the reason is problems with reporting, then provide the tax authority with the missing data. This can be done through the taxpayer's personal account or through the special service "Quick assistance: account unblocking" on the official website of the Federal Tax Service.
If the reason is non-payment of taxes, then pay off the debt and provide the tax authority with documents confirming this: payment orders, receipts, checks.
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