Customs and tax control is a wide range of proceedings. Within this framework, one can check, for example, tax compliance, the use of slot machines, fuel in the car tank, the content of postal items, traffic and many other issues.
If irregularities are found, customs and tax control is transformed into a tax procedure that ends as usual, i.e. with a tax decision. Of course, one can appeal against a tax decision. It is not difficult to predict how the appeal will be recognized. The legislator decided that the appeal will be recognized by the same body that previously issued the decision, i.e. the head of the customs and tax office. Fortunately, one can still complain to the provincial administrative court.