Każdy podatnik prowadzący działalność gospodarczą powinien liczyć się z tym, że może być wobec niego wszczęta kontrola skarbowa. Zazwyczaj powinna być zapowiedziana, choć nie zawsze. Celem takiej kontroli jest sprawdzenie poprawności rozliczeń, rzetelności deklarowanych kwot opodatkowania i prawidłowości wpłacania podatków. Urząd może skontrolować również przedsiębiorcę, który zawiesił działalność gospodarczą.

Kontrola skarbowa przebiegnie sprawniej i będzie obarczona mniejszym ryzykiem, jeśli się do niej odpowiednio przygotujemy. W poradniku omówione zostały najważniejsze kwestie związane zarówno z kontrolą podatkową, jak i celno-skarbową. Czytelnik dowie się nie tylko, jak przygotować się do kontroli skarbowej oraz jakie prawa i obowiązki w tym czasie ma podatnik, lecz także do czego zobowiązany jest urząd skarbowy. Ponadto w opracowaniu wyjaśniono:

?\tskąd organy skarbowe czerpią informacje o podatnikach i jak typują do kontroli,

?\tjak wyznaczyć pełnomocnika do kontroli,

?\tkiedy w związku z kontrolą można złożyć korektę, aby była skuteczna,

?\tw jakim terminie powinna być zakończona kontrola i jak to zakończenie przebiega,

?\tczy można zgłaszać zastrzeżenia do ustaleń kontroli,

?\tjak wyglądają kolejne etapy działania organów po przeprowadzonej kontroli,

?\tjak odwołać się od decyzji wydanej po zakończeniu kontroli.

Całość jest poparta licznymi, praktycznymi przykładami i wzorami dokumentów.

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