The article presents the genesis and formation of the legal regulation on the award of relief in the repayment of debts civil law enjoyed by the local government unit. It also discusses the issue of administrative procedures and the way in civil matters for granting relief in the repayment of these debts and the matter of a possible presumption forms of administrative decisions in such cases. It addressed the problem of so-called. the power to impose proceedings. Treated it as a manifestation of the independence of local governments in the management of their cash receivables having a civil or attributable to entities subordinate to them