This work, with formulary, updated to the "decreto del fare" (D.L: 69/2013 converted with amendments into L. 98/2013) and the provisional regulation of the telematic tax process, is intended to provide the legal practitioner with a concise but still comprehensive overview of the procedure to be followed when appealing against a tax bill. The first part deals with the general aspects of the tax bill and the tools currently provided by the legislature in order to avoid litigation. In recent months, in fact, there have been a number of legislative interventions that have twisted the institution of the payment notice and related institutions, attempting to further simplify the protection of the taxpayer's reasons. The second part, on the other hand, is devoted to the appeal of tax bills issued for non-payment of tax debts; for which the procedure of complaint and compulsory mediation as a condition of procedural feasibility of the application is explored in depth. Then, the tax process of first instance before the Provincial Tax Commissions is addressed. The third part is devoted to appeals against payment notices concerning non-tax debts: all possible means of appeal against the tax bill issued for the collection of social security contributions and administrative penalties are examined.