The feature is an analysis of the problems of the tax appeal of the taxation acts (TA). The suggestions are made that an improvement should be made upon the statutory instruments thereof.
The acceptance (expess and tacit), the alteration and abrogation of TA are threshed out. After thorough analysis of the procedures of the administrative appeal and the subsequent one in court of TA the weak points of the now valid statutory instruments which regulates these relations are pointed out  to as the conclusions made are supported by actual practice of the Supreme Administrative Tribunal and the Constitutional Court. It is proved that some principles and proceedings in the now valid statutory instruments of the tax proceedings contradict the authorised by the Constitution of Republic of Bulgaria common clause of appeal of administrative acts. It is also pointed out to the contradictions between the general law regulating the proceeding of the administration - The Administrative Proceeding Law - and the special law - The Tax Proceeding Law. Some practical solutions of how to observe the contradictory statutory instruments of the administrative and legal control over TA are given.
The feature is published on the eve of the enactment of the new Code of Tax Procedure (CTP) at a time when the bill was under hot public debate. The newly passed CTP settled the problems dealt in the feature in a way which utterly conforms to the Constitution of Republic of Bulgaria and the objectives of Law.