The supervision of the taxpayers business also known as tax inspection is a part of the tax-legal relation in which the tax administration and the customs administration and other tax authorities carry out the procedure for checking and determining facts which are important for the taxation of the taxpayers and other people. This includes the verification of the information about the taxes, contributions and other public benefits that they may have. Which types of evidence will be used in the procedure itself and which evidence will be taken into account in the end is decided by the authorized person for tax inspection with its own discretion. The taxpayer has to be informed about the implementation of the tax inspection in a way that they would have a notice delivered or handed to them. Regarding the outcome of this tax inspection, before the compilation of the record on tax inspection, the taxpayer or the person appointed by him must be briefed with the essential facts and circumstances that were taken into account for the tax inspection. Based on these facts which are stated in the record and the supplementary record on tax inspection, a tax ruling is issued. If there are adequate reasons, then remedies can be filed against acts in the tax inspection.