The tax proceedings, as part of the administrative procedure (special administrative procedure), is governed by the General Tax Act. A number of provisions governing the taxation procedure under the Law on General Administrative Procedure.Running, customers, keeping the tax process and many other issues are contained in the General Tax Act. The tax procedure is initiated, modified or completed with tax act (tax rulings, conclusions, proceedings, notice, summons, etc.). Entities conducting tax procedure taxpayers (individual and legal persons) while responsibility for the conduct of taxation procedures have tax authorities. The activities related to the assessment and collection of taxes as well as the implementation of the agreement on avoiding double taxation performs Croatian Ministry of Finance through the administrative organizations under its aegis (Tax Administration, Customs Administration). Within the tax procedure exists and to use legal remedies such as appeal and administrative dispute. Deciding on the appeal within the tax procedure is the competent appellate tax authority while the administrative dispute decided by the Administrative Court or the Higher Administrative Court.