The object of this dissertation is to present the role of institution of complaint referred to in Art. 63 of the Constitution of the Republic of Poland of April 2 nd , 1997 and in Art. 227 of the act of June 14 th , 1960 – Administrative Procedure Code. One of the more significant objects of complaints can be the violation of law and order. In accordance with Art. 7 of the Constitution, public authorities shall be acting on the basis and within the limits of the law. Similar rule is also included in Art. 6 of Administrative Procedure Code and also in Art. 120 of the act of August 29 th , 1997 – Tax Ordinance. In a democratic country governed my law, public authorities can only be established on a legal basis and legal regulations will specify their tasks and competences, mode of conduct, and define the limits of their activities. The obligation of public authorities is therefore abiding the law, which means undertaking any activities solely on the basis and within the binding legal standards.