Second-tier banks and organizations engaged in certain types of banking operations are required to:
13) submit, within ten working days from the date of receipt of the tax authority's request, information on the availability of bank accounts and their numbers, on the balances and movement of money in these accounts:
an individual who is registered as an individual entrepreneur, a legal entity, a structural subdivision of a legal entity that has a tax debt that has not been repaid within two months from the date of its occurrence, in the amount of more than 5,000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year.