The topic of this thesis is legal remedies in tax proceedings. Firstly, it will be written about the relationship between the tax procedure, as a specific administrative procedure, and the general administrative procedure. The basis for the preparation of this paper is the Law on General Administrative Procedure and the General Tax Law. Article 3, Paragraph 1 The Law on General Administrative Procedure regulates the relation ship between general and specific administrative procedure. The same article prescribes the conditions that enable the deviation in the regulation of special administrative procedures. The tax area is a specific administrative area that is fully regulated by the General Tax Law. To legal remedies in tax proceedings is secondary applied The General Administrative Procedure Act.Further, in thesis will be explained the principles of the tax procedure, establishing the facts in the tax procedure and taxacts. After, it will be explained the legal remedies in the tax procedure that are the core of this work. After declaring a legal remedy, the objective and subjective purpose of the General Administrative Procedure Actis realized. This would certainly be there gularaction, which means respect for the Constitutionand the law, because the right of a party to a legal remedyis a constitutional and legal right of every person. After declaring a legal remedy also are protected legal interests in proceedings, which th esubjective purpose of the General Administrative Procedure Act.