Enforcement proceedings involve the forced collection of a claim that a creditor has against his debtor. The Enforcement Act defines enforcement proceedings as a procedure in which courts and notaries enforce the collection of claims on the basis of enforcement and authentic documents, and a procedure in which the said actors secure claims (insurance procedure). Enforcement proceedings are most closely linked to one of the key features of the tax, coercion. By participants in enforcement proceedings we mean the bailiff, ie the tax authority that ex officio initiates and conducts the proceedings, and the bailiff against whom enforcement is conducted, namely the taxpayer or his guarantor, and means either a legal or natural person. During the enforcement procedure, the tax authorities are obliged to adhere to and act according to specific principles: the principle of application of appropriate action and protection of the dignity of the debtor. On the possibility of filing legal remedies in enforcement proceedings, we distinguish between a decision on enforcement issued on the basis of an authentic document against which it is possible to file an objection, and a decision on enforcement on the basis of an enforcement document, against which it is possible to appeal. The costs of enforcement are borne by the debtor, and if there are more, then they are joint and several debtors. The law lists the reasons why enforcement may be suspended or postponed, and in which situations the tax debt is written off. Particularly are emphasized obligations of the debtor, primarily the need to provide the tax authority with accurate information about their assets and income. In accordance with the inventory of assets, which serves as a provisional inventory, enforcement can be carried out on funds in all accounts, claims of the debtor except those not seized, on equity and creditor securities, on equity, on movables, real estate and property rights. All seized property is sold at public auction or on the stock exchange, and persons who cannot participate in the purchase are all participants in the enforcement proceedings. In foreclosure on real estate, it is not allowed to enforce the only real estate that the debtor owns, unless he himself agrees in writing to the seizure of real estate, in connection with which he is entitled to financial compensation, which he will receive in accordance with the rules of the social welfare center. If the tax authority proves during the proceedings that there is a high probability that the taxpayer or tax guarantor will prevent the collection of the outstanding tax amount, security measures may be taken, which usually include a ban on disposing of funds in taxpayers' accounts and claims, confiscation of movables and pre-registration of liens. One of the most important institutes in tax law that is worth mentioning is the statute of limitations, whose term is three years from the date of delivery of the decision on enforcement. In the procedure for determining the abuse of rights from the tax-debt relationship, the authorized officers for the enforcement procedure and tax auditors are in charge. Notice of the proceedings must be given no later than eight days before the commencement of the proceedings, and an exception to this rule is if there is a high probability that some evidence will not be able to be adduced. The Ministry of Finance issues the Ordinance on the types of fees for performing work during the implementation of enforcement on funds. The Ordinance determines the type and amount of fees that FINA collects and redistributes between itself, banks and the CNB.