This paper deals with the topic of appellate proceedings in tax law. The paper is divided into several parts in which all parts of the appeal procedure are processed. At the very beginning, we learn that an appeal is a regular legal remedy of taxpayers, which is regulated by the highest, basic legal act, the Constitution. The participants in the appeal proceedings are the appellant and the person invited to participate in the proceedings. The party has the right to appeal against the first-instance decision to the second-instance body. The second-instance body shall, ex officio or at the request of the taxpayer, include in the proceedings those persons whose legal interest may have been affected. The purpose of the appeal is to challenge the legality or regularity of the first instance decision, requiring the competent second instance body to annul or amend that decision whenever the appellant considers that the administrative / tax matter should have been resolved differently than the first instance body did. A party may also file an appeal when the decision has not been rendered within the legally prescribed time limit. Finances are of great importance in many states so they carry special weight, especially in judgments and decision-making. It is also very important to train taxpayers employed in tax authorities in order to achieve a process characterized by fair and effective implementation of tax and other regulations in the field of financing. Decisions must be made within a reasonable and specified time, be made correctly, truthfully, taking into account evidence and facts and it is important to emphasize that the party is entitled to extraordinary remedies only in cases prescribed by law.