{"id":988991,"date":"2021-02-28T00:00:00","date_gmt":"2021-02-28T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=988991"},"modified":"2026-05-15T00:12:17","modified_gmt":"2026-05-15T05:12:17","slug":"sunat-todo-lo-que-debes-conocer-sobre-el-recurso-de-la-queja","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/sunat-todo-lo-que-debes-conocer-sobre-el-recurso-de-la-queja\/","title":{"rendered":"Sunat: Todo lo que debes conocer sobre el recurso de la queja"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>La queja es un recurso que puede utilizar el contribuyente para que la administraci\u00f3n tributaria se ajuste a derecho en algunos procedimientos.<\/p>\n<p>La queja es un recurso o medio que tienen los usuarios o contribuyentes de la Sunat para cuestionar sus actuaciones.<\/p>\n<p>El C\u00f3digo Tributario regula la queja en su art\u00edculo 155\u00b0 y le da el calificativo de recurso. Se\u00f1ala que se presenta cuando existen actuaciones o procedimientos que afectan directamente o infringen lo establecido en \u00e9l, pudiendo interponerse ante el Tribunal Fiscal cuando se trate de cuestionamientos a las actuaciones en la Administraci\u00f3n Tributaria o ante el Ministerio de Econom\u00eda y Finanzas cuando se trate ele cuestionar la actuaci\u00f3n del Tribunal Fiscal.<\/p>\n<p>Esta idea es reiterada en el numeral 5 del art\u00edculo 1 O 1 o del mismo cuerpo legal cuando se\u00f1ala que son atribuciones del Tribunal Fiscal el resolver lo~ recursos ele queja que presenten los deudores tributarios&quot;, contra las actuaciones o procedimientos que los afecten directamente o infrinjan lo establecido en \u00e9l.<\/p>\n<p>\u00bfQui\u00e9n resuelve las quejas?<\/p>\n<p>La Oficina de Atenci\u00f3n de Quejas del Tribunal Fiscal dentro del plazo de veinte (20) d\u00edas h\u00e1biles de presentada la queja, trat\u00e1ndose de quejas contra la SUNAT.<\/p>\n<p>El Ministro de Econom\u00eda y Finanzas dentro del plazo de veinte (20) d\u00edas h\u00e1biles, trat\u00e1ndose de quejas contra el Tribunal Fiscal.<\/p>\n<p>\u00bfCu\u00e1ndo puede presentarse una queja?<\/p>\n<p>Se ha iniciado indebidamente el procedimiento de cobranza coactiva al no existir deuda exigible.<\/p>\n<p>Se han trabado indebidamente medidas cautelares previas.<\/p>\n<p>Se ha continuado con la cobranza de la deuda a pesar de existir alguna causal de suspensi\u00f3n.<\/p>\n<p>Se efect\u00faa la notificaci\u00f3n mediante publicaci\u00f3n, cuando no corresponda.<\/p>\n<p>La notificaci\u00f3n por cedul\u00f3n no ha sido bien efectuada.<\/p>\n<p>La Administraci\u00f3n Tributaria notifica de manera conjunta la orden de pago y la resoluci\u00f3n de ejecuci\u00f3n coactiva.<\/p>\n<p>En C Gestiona te garantizamos atenci\u00f3n personalizada integral y digitalizada en outsourcing contable y tributario. Somos un grupo de expertos en asesor\u00eda contable, financiera y legal ubicados en Centro Comercial Plaza San Miguel, 5to. Piso Av. La Marina 2000 &#8211; OPEN PUCP dispuestos a brindarte la atenci\u00f3n que necesitas. Cont\u00e1ctanos al + (51) 4506383, 954 478 430, 950 109 269 o escr\u00edbenos para m\u00e1s informaci\u00f3n a info@cgestiona.com.<\/p>\n<p>+ PALABRAS: 340<\/p>\n<p>Sunat, queja,<\/p>\n<p>La demora en resolver recursos impugnativos es, por ejemplo, uno de los casos en los que procede el recurso de la queja.<\/p>\n<p>La queja es un modo de denuncia que puede utilizar el contribuyente cuando se infringe el C\u00f3digo Tributario de la Ley General de Aduanas.<\/p>\n<p>Sunat: Todo lo que debes conocer sobre el recurso de la queja<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>La queja es un recurso que puede utilizar el contribuyente para que la administraci\u00f3n tributaria se ajuste a derecho en algunos procedimientos.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[44],"tags":[56,42,45],"class_list":["post-988991","post","type-post","status-publish","format-standard","hentry","category-sunat-e-impuestos","tag-56","tag-peru","tag-sunat-e-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sunat: Todo lo que debes conocer sobre el recurso de la q\u2026<\/title>\n<meta name=\"description\" content=\"La queja es un recurso que puede utilizar el contribuyente para que la administraci\u00f3n tributaria se ajuste a derecho en algunos procedimientos.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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