In March 2022, seven credit institutions were disconnected from the international interbank payment system Swift, and in April, further In March 2022, seven credit institutions were disconnected from the international interbank payment system Swift, and in April, further sanctions were imposed on these institutions plus other banks. The problem of blocking the transfer of funds to Russian current accounts arose due to restrictions on the transactions of the latter. Moreover, in addition to the sanctions imposed on Russia by the international community, further restrictions were imposed in the interbank sphere. This situation creates great difficulties for all companies operating in the territory, but those most affected are foreign companies that, being tax resident in Russia, are obliged to pay taxes by transferring sums of money from abroad to the Federation. In order to fulfill tax obligations, different solutions can be adopted: pay taxes from their accounts opened in the Russian Federation; withdraw cash abroad and make payment in the territory of the Russian Federation and to cope with this situation, the Russian authorities could grant payment deferrals for personal income tax obligations.