Уполномоченный орган обязан уведомить налогоплательщика (или налогового агента) письменно о приостановлении срока рассмотрения жалобы, указав причины, в течение трех рабочих дней с момента назначения проверки или направления запроса. Налогоплательщик , налоговый агент,, который подал жалобу в уполномоченный орган, имеет право отозвать её на основании своего письменного заявления до принятия решения.

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