Pursuant to the art. 78 of the Constitution of the Republic of Poland each party has the right to appeal against judgments and decisions issued in the first instance. The Constitution also stipulates that administrative courts control the activity of administration in at least two-tier proceedings. Pursuant to the above, in Poland, decisions are issued in two-tier general administrative proceedings and may be subject to review in two-tier court administrative proceedings. The number and structure of procedures of appeal against administrative decisions have been a subject of discussion for years. Criticism of the current solution comes, among others, from local self-government representatives whose bodies issue the largest number of decisions in Poland. These issues have recently become even more relevant due to statutory obligation of reviewing Polish legislation in terms of legitimacy of reducing the number of administrative instances. The subject of the study is an analysis of possibility and purposefulness of limiting the number of instances in the administrative procedure, conducted on the example of a procedure for reviewing decisions of local self-government bodies. The reflection was made taking into account systemic and procedural position of Self-Government Boards of Appeal.