Is there an obligation to register individual transaction agreements between taxpayers and the PGFN?

A little more than a year since the enactment of Law No. 13,988/2020, which regulates tax transactions at the federal level, more than forty individual transactions between taxpayers and the Attorney General of the National Treasury (PGFN) have already been signed. Partner Rodrigo Prado Gonçalves, from our Tax department, wrote an article published in Jota, examining the question whether there is a requirement to register the individual transaction agreement with the respective title and documents registry.

Read the article, available only in Portuguese, at