1) What taxes are due during bankruptcy
proceedings?
During bankruptcy proceedings, the debtor is required to pay
current tax obligations. Tax liabilities that arose before the
commencement of bankruptcy proceedings are included in the register
of creditors' claims upon submission of a claim by the tax
authority, which is forwarded to the insolvency administrator.
2) What happens to outstanding tax liabilities during
bankruptcy proceedings?
Unpaid tax obligations that arose prior to the commencement of
bankruptcy proceedings are included in the register of
creditors' claims. These obligations are satisfied in the third
priority in accordance with the register of creditors' claims
and the schedule for satisfying creditors' claims.
