The Tax Administration operates within the Ministry of Finance, and its basic task is the application and supervision of the application of tax regulations and regulations on the collection of contributions. Taxes and contributions are an important source of revenue for every state. Given that the Tax Administration applies and supervises the application of regulations, the internal control of the work and activities of that institution is also important. Internal control and internal supervision are also a legal obligation of the Tax Administration, which arises from several different legal regulations. The main body in charge of internal supervision and control in the Ministry of Finance is the Directorate for Financial Management, Internal Audit and Supervision. Within the Tax Administration, control and supervision are performed by authorized officials of the Central Office, the Sector for Business Processes, Internal Audit and Internal Supervision, as organizational units responsible for performing internal supervision and internal control activities. The sector also consists of four different services, each with its own specific tasks. The internal organization of the Tax Administration is therefore important for the implementation of internal control procedures. The internal control procedures are carried out directly, in the official premises and premises, and indirectly, on the basis of official and other data and information available to the Sector. A report is drawn up after each internal control and supervision. The ultimate goal is not only to objectively determine the current situation and compare it with the planned, but it is also necessary to propose measures to improve and eliminate irregularities and illegalities.