Fop is mobilized, tax debts remain. Can the account be frozen...?

During the entire period of service, mobilized natural persons - entrepreneurs are not obliged to pay any taxes. In addition, they do not need to submit reporting documents for this period.

However, if enforcement proceedings have already been opened against you for non-payment of tax, there is a risk of seizure of the account. To prevent this, you can suspend the enforcement proceedings on the basis of clause 1 part 1 of article 34 of the ZU "On enforcement proceedings", in the event that you undergo term military service, military service upon conscription officers, military service on call-up during mobilization, for a special period, military service on call-up during mobilization, for a special period, military service on call-up of reservists in a special period, or if the debtor undergoes military service and performs combat tasks of military service in a combat environment or in the area of an anti-terrorist operation, implementation of measures to ensure national security and defense, repel and deter armed aggression of the Russian Federation in the Donetsk and Luhansk regions, if according to the terms of service, it is impossible to carry out executive actions or at the request of the debt collector who is undergoing such military service**.