The tax procedure is a procedure that governs the implementation of requests from the tax-legal relationship, that is, the tax-debtor relationship, i.e. the regulations of substantive tax law are enforced. The tax procedure regulates the rights and obligations of taxpayers in relation to public law bodies, i.e. the tax administration, which as such provides them with the relevant rights and obligations on the basis of legal provisions. Legal remedies in tax proceedings in the Republic of Croatia are regulated by the General Tax Law, the Law on General Administrative Procedure and the Law on Administrative Disputes. The General Tax Law establishes an appeal and objection as a regular legal remedy, and changing and annulling a decision in connection with an administrative dispute as an extraordinary legal remedy. An administrative dispute is a form of judicial control of an individual administrative act, that is, in tax-administrative cases, a tax act. The aim of the administrative dispute is the protection of objective legality and subjective rights of citizens. In the tax procedure, the tax authority must bear the burden of proof for the facts that establish the tax, and the taxpayer for the facts that reduce or cancel the tax.