Se incorporan los art\u00edculos 33-C, 33-D y 33-E, estableciendo nuevos plazos y responsabilidades para las entidades p\u00fablicas y las instituciones financieras.
En ese sentido, el art\u00edculo 33-C dispone que, una vez cancelada la deuda o aprobado su fraccionamiento, el ejecutor coactivo deber\u00e1 emitir la resoluci\u00f3n de levantamiento del embargo sobre cuentas bancarias dentro del plazo m\u00e1ximo de 24 horas.
Por su parte, el art\u00edculo 33-D establece que la entidad bancaria o financiera que haya ejecutado una medida de embargo en forma de retenci\u00f3n deber\u00e1 levantarla en la misma fecha de recepci\u00f3n del oficio de levantamiento de dicha medida, emitida por el ejecutor coactivo.
Asimismo, deber\u00e1 comunicar a la entidad de la administraci\u00f3n p\u00fablica nacional la ejecuci\u00f3n de la medida cautelar dentro de las 24 horas, bajo responsabilidad.
La ley tambi\u00e9n incorpora el art\u00edculo 33-E, que prev\u00e9 consecuencias para el incumplimiento de estos plazos.
\u201cLas entidades de la administraci\u00f3n p\u00fablica que, a trav\u00e9s de sus funcionarios o servidores p\u00fablicos responsables, incumplan los plazos establecidos en los art\u00edculos 33-C y 33-D, incurren en falta grave, siendo pasibles de sanciones de responsabilidad administrativa\u201d.
Finalmente, en la disposici\u00f3n complementaria se establece la modificaci\u00f3n del art\u00edculo 118 del Texto \u00danico Ordenado del C\u00f3digo Tributario, incorporando un p\u00e1rrafo al literal a), mediante el cual se establece que, una vez cancelada la obligaci\u00f3n tributaria o aprobado el fraccionamiento de la deuda, el ejecutor coactivo deber\u00e1 emitir la resoluci\u00f3n de levantamiento de las medidas cautelares sobre los montos retenidos y remitir los oficios correspondientes a las entidades involucradas en un plazo m\u00e1ximo de 24 horas.<\/p>\n","protected":false},"excerpt":{"rendered":"
Se incorporan los art\u00edculos 33-C, 33-D y 33-E, estableciendo nuevos plazos y responsabilidades para las entidades p\u00fablicas y las instituciones<\/p>\n","protected":false},"author":2,"featured_media":1804,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","footnotes":""},"categories":[11],"tags":[],"class_list":["post-1803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lo-mas-leido"],"magazineBlocksPostFeaturedMedia":{"thumbnail":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-150x150.png","medium":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-300x298.png","medium_large":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1.png","large":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1.png","1536x1536":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1.png","2048x2048":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1.png","colormag-highlighted-post":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-392x272.png","colormag-featured-post-medium":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-390x205.png","colormag-featured-post-small":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-130x90.png","colormag-featured-image":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-512x445.png","colormag-default-news":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-150x150.png","colormag-featured-image-large":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1.png"},"magazineBlocksPostAuthor":{"name":"Notas Corporacion","avatar":"https:\/\/secure.gravatar.com\/avatar\/b0424239fb0ab73301ee2fe15fa63952f8cc91a7008617235d24e486a66fa922?s=96&d=mm&r=g"},"magazineBlocksPostCommentsNumber":"0","magazineBlocksPostExcerpt":"Se incorporan los art\u00edculos 33-C, 33-D y 33-E, estableciendo nuevos plazos y responsabilidades para las entidades p\u00fablicas y las instituciones","magazineBlocksPostCategories":["Lo mas leido"],"magazineBlocksPostViewCount":28,"magazineBlocksPostReadTime":2,"magazine_blocks_featured_image_url":{"full":["https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1.png",512,508,false],"medium":["https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-300x298.png",300,298,true],"thumbnail":["https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/06\/image-96-1-150x150.png",150,150,true]},"magazine_blocks_author":{"display_name":"Notas Corporacion","author_link":"https:\/\/radiocorporacion.com.pe\/?author=2"},"magazine_blocks_comment":0,"magazine_blocks_author_image":"https:\/\/secure.gravatar.com\/avatar\/b0424239fb0ab73301ee2fe15fa63952f8cc91a7008617235d24e486a66fa922?s=96&d=mm&r=g","magazine_blocks_category":"Lo mas leido<\/a>","_links":{"self":[{"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/posts\/1803","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1803"}],"version-history":[{"count":1,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/posts\/1803\/revisions"}],"predecessor-version":[{"id":1805,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/posts\/1803\/revisions\/1805"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/media\/1804"}],"wp:attachment":[{"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}