Procurador Da Fazenda PGFN Practice Questions - Concurso Público Para Procurador Da Fazenda Nacional (PGFN) Exam

Dação em pagamento operates automatically upon the taxpayer's unilateral deed registration, regardless of National Treasury acceptance. It requires authorization by ordinary federal law, must cover the entirety of the debt (or be supplemented by cash), is restricted to real property free and clear of any encumbrances, and requires prior administrative evaluation and acceptance by the PGFN. Dação em pagamento is permitted exclusively for municipal and state taxes, being prohibited for federal tax debts under the constitutional reserve of monetary currency (moeda corrente). It allows the transfer of shares and movable goods on an equal standing with real estate, without requiring any formal statutory valuation.