The appeal procedure is a special administrative procedure in which the rights and obligations of the taxpayer are determined, and is prescribed by the General Tax Act and special laws on certain types of taxes and other public benefits and the Act on General Administrative Procedure. Furthermore, the appeal can be defined as a devolutio nary, bilateral and suspensive remedy. The right to appeal in the Croatian legal system is defined as part of the constitution, so the Constitution of the Republic of Croatia emphasizes the right to appeal against individual acts passed in the first instan ce before a court or other body, but it can also be exceptionally excluded in certain cases. If the appeal is not allowed, is not submitted by an authorized person or is not submitted within the deadline, the first instance tax authority will reject the ap peal. An appeal can be filed against the decision to reject the appeal. The term in which an authorized person can file an appeal is 30 days starting from the date of delivery of the first instance tax decision. Against the enforcement decision, the deadli ne for filing an appeal is 8 days starting from the day of delivery of the enforcement decision. The appeal filed by the appellant postpones the execution of the disputed tax act until the decision on the appeal is made (suspensive, delaying effect of the appeal). An exception is provided only in the case when the tax act adopted on the basis of the data that the taxpayer himself presented in the tax return is disputed.