Tax procedure is a special administrative procedure in which the rights and obligations of the taxpayer are determined, and it is prescribed by the General Tax Law. Areas not regulated by this law are prescribed by the Law on General Administrative Procedure. This paper presents and explains the application of legal remedies to the conducted tax procedure. The main goal of the use of legal remedies is to correct an incorrect decision of the state or other public authority which seeks to eliminate the harmful consequences caused by an incorrect and illegal decision. Taxpayers can protect their rights by using regular and extraordinary remedies. The purpose of the appeal is to challenge the legality or regularity of the first-instance decision in a way that the second-instance body annuls or amends that decision. After the second-instance decision in the tax procedure has been made, then the procedure is completed and the party does not have the possibility to use regular legal remedies. The Law on General Administrative Procedure prescribes extraordinary legal remedies for the elimination of illegalities in regular administrative proceedings.