This research aims the development of a methodology based on the finite element method for 3D frictional contact problems such as the frictional contact problem that arises from the soil-pipe interaction of buried pipelines. The treatment of the contact restrictions and the incorporation of the friction law of the Coulomb type are carried out through a penalty method, where the contact restrictions are imposed in an approximated manner using penalty parameters for both normal and tangential forces. The cinematic relations are established in terms of the diferential funtion of the gap between bodies. Hexahedral eight-node elements are employed based on the Enhanced Assumed Strain (EAS) concept and the effects of the non-linear behavior of the materials are considered in presence of large displacements and large deformations. The theory of plasticity is used to model the non-linear nature of the constitutive relations of the pipe. Applications are presented considering the frictional contact problem that arises on the interaction surfaces of a buried structure such as an oil pipeline.