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A tax remitter is obliged to calculate the amount of tax to be paid, to collect it from taxpayer and to pay it on the account of tax administration. His establishment always changes tax relations between taxpayer and tax administration. The paper presents essential problems which may appear while the tax remitter is introduced into tax relations. The first part of the paper describes the model of tax relations between tax remitter, tax administration and taxpayer. The second part of the paper presents some practical problems concerning the application of tax rules if the model arrangements are not considered while adopting the rules regarding the relations between the three bodies of tax relations mentioned above.