The tax procedure is a special administrative procedure in which the rights and obligations of the taxpayer are established. When determining the facts relevant to the adoption of a lawful decision deciding on individual rights and obligations under the tax legal relationship, the competent authorities are obliged to comply with the basic legal principles on which the tax procedure is based. Legal principles represent generally accepted legal standards and criteria used by the legal system when applying and interpreting regulations. The principles of the tax procedure form the basis of the tax procedure and must be respected in the taxation procedure. The paper seeks to present and explain the basic principles of the tax procedure and to point out the purpose of their application when deciding on the rights and obligations of its participants.