The enforcement procedure is the last measure of tax debt collection and is carried out if all previous debt collection measures have been exhausted. The enforcement procedure in tax matters is defined as the procedure for forced debt enforcement in the name of taxes and other duties. In the enforcement procedure of tax law, the bailiff, which is usually the tax authority that collects a certain debt, and the tax debtor or his guarantor from whom the tax debt is collected from the tax-debtor relationship participate. When carrying out the procedure, the tax authority is obliged to comply first of all with the principle of legality, but what is also very important is the principle of appropriateness, which refers to the fact that the tax authority is obliged in the enforcement procedure to apply those enforcement actions that are appropriate in relation to the amount of the tax debt . Also, the principle of the protection of the bailee, which refers to respect for human dignity, is particularly emphasized, in other words, when carrying out the enforcement, the tax authority is obliged to pay attention to the dignity of the bailee. The most important act of enforcement procedure in tax law is the decision on enforcement against which the party has the possibility of using legal remedies within 8 days from the day of receipt in the sense of using appeals and objections.