Complaint handling process is to differentiate acceptable and unacceptable complaint. With the new era of technology, a lot of web-based applications are developed. Complaint management system also should be implemented on-line. Developing a web-based complaint management system need strong foundation design, especially on the complaint handling process. This paper proposed theoretical framework for complaint handling that integrates attributes from prior research. The result of the design is useful to develop an effective web-based complaint management system. The framework also can be used for future research as a guideline to improve the complaint handling process. Future task of this study is to proceed with the validity of the theoretical framework and the chosen attributes. © 2012 IEEE.