The provisions of the tax procedure regulate the implementation of requests from the tax-legal relationship, that is, the tax-debtor relationship, and thus the regulations of the material tax system are implemented. The tax procedure is a specific administrative procedure carried out by administrative bodies such as the Ministry of Finance, i.e. the Central Office of the Tax Administration, regional offices of the tax administration and branches of the regional offices of the tax administration, and bodies of local and regional self-government units, all in order to determine and collect taxes and other public duties according to the provisions of the General Tax Code. In the tax procedure, the tax authority is obliged to determine all the facts that are essential for making a legal and correct decision, while it is necessary to determine with great care those facts that are in favor of the taxpayer. The General Tax Law is a special law according to the regulations of material, customs and tax law, because it gives priority to those regulations over the application of the General Tax Law, while the provisions of the Law on General Administrative Procedure are applied to the area of tax procedure only subsidiarily. Taxpayers have an obligation to pay taxes, but the role of taxpayers is not only to pay taxes but also to enjoy their rights. Taxpayer is a term that denotes both a natural and a legal person who is obliged to pay tax or settle a tax liability.