Certain problems of salary payments in the presence of taxing authority's decision to freeze transactions

Abstract

There exists an uncertainty about the possibility of paying out salaries from a bank account in the presence of a taxing authority's decision to freeze transactions and/or in the presence of payment documents on taxes and dues in List 2. Until the necessary amendments are made in article 855 of the Civil code, it is recommended to pay out salaries only in the cases when a payment document on salaries precedes payment documents on taxes and dues in the chronological order. It is also legitimate to pay out salaries in the presence of a taxing authority's decision to freeze transactions and in the absence of payment documents on taxes and dues.