Tax supervision in the sense of the General Tax Code is part of the tax-legal relationship in which the Tax Administration carries out a procedure for the purpose of checking and determining facts important for the taxation of taxpayers and other persons. Tax authorities carry out tax supervision in accordance with the law regulating each type of tax. Tax supervision can be performed with all taxpayers and other persons who have facts and evidence essential for taxation. Participants in tax supervision are the Tax Administration and taxpayers, and it is carried out by tax auditors, tax inspectors and other civil servants authorized for its implementation. Tax supervision includes verification of one or more types of taxes and all facts relevant to taxation, accounting documents and records, business events and all other data, records and documents relevant to taxation. If the entrepreneur is a natural person, the supervision may include those facts that are not related to his economic activity. Tax supervision of companies of capital or companies of persons also includes the verification of relationships essential for taxation between the members of the company and the company itself. The conclusion on tax supervision, the minutes on tax supervision, and the decision on tax supervision are considered to be tax acts in terms of the implementation of the tax supervision procedure. Within the framework of the aforementioned tax acts, taxpayers have the option of using regular and extraordinary legal remedies, namely appeal, renewal of the procedure, and initiation of an administrative dispute.