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Jurnal Akta
ISSN : 24069426     EISSN : 25812114     DOI : http://dx.doi.org/10.30659/akta
Core Subject : Social,
JURNAL AKTA (eISSN : 2581-2114, pISSN: 2406-9426) is a peer-reviewed journal published by Master Program (S2) Notary, Faculty of Law, Sultan Agung Islmic University. JURNAL AKTA published four times a year in March, June, September and December. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal has been acredited
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Articles 818 Documents
Fiduciary Agreement Implementation in Car Credit Agreement on Financing Institutions of Mandiri Finance of Cirebon Based on Act No. 42 of 199 About Fiduciary Ardiansyah Alrawi; Agus Triatmoko; Gunarto Gunarto
Jurnal Akta Vol 5, No 3 (2018): September 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i3.3238

Abstract

The emergence of various institutions today's economy helped spur the economy of the community. But unfortunately the growth of the economic institutions are not supported by an adequate legal development. The presence of various financial institutions helped bring a major role in economic development of society, especially the poor. These financial institutions emerged as a form of providing funds or capital goods for the public to purchase goods on payment in installments or periodically by consumers. Construction consumer finance based on an agreement with the principle of freedom of contract as legal bases for both parties. In practice financing undertaken by financial institutions poured in the form of a credit agreement. In each of providing credit to their customers finance institutions always face a risk, therefore the customer's business situation and developments to be followed continuously starts the moment the credit is given to the loan. As for giving legal protection to the parties in the process of providing collateral (guarantee), then one of them is with the enactment of Law Fiduciary. Implementation of lending followed by a fiduciary assurance processes at financial institutions in the city of Cirebon most important is the legal effect if the Borrower defaults which are expected to creditors (financial institutions) can be easily exercised fiduciary object. Constraints faced in a fiduciary guarantee is as follows: a. Any cost of making a deed by the Borrower felt heavy, incomplete b. Any requirements of the Borrower to elaborate on the type, brand and quality of the fiduciary object, c. The office registration still limited fiduciary, fiduciary registration e. The office could not provide information on everything about the guarantee with the issuance.Keywords: Financing Institution, Credit Agreements, Fiduciary.
Peran Dan Tanggung Jawab Notaris Dalam Pelaksanaan Pembuatan Akta Koperasi Rizki Nurmayanti
Jurnal Akta Vol 4, No 4 (2017): December 2017
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v4i4.2504

Abstract

ABSTRAKPeran dan tanggung jawab notaris dalam pelaksanaan pembuatan akta koperasi sangat diuperlukan bagi sekelompok orang yang akan mendirikan badan usaha koperasi, selain mendapatkan kepastian hukum dari pemerintah, kedudukann koperasi tersebut menjadi kuat dengan adanya akta otentik berupa akta pendirian koperasi tersebut.Penelitian ini bertujuan untuk mengetahui dan menganalisis peran notaris dalam pelaksanaan pembuatan akta koperasi serta mengetahui bagaimana tanggungjawab notaris tersebut terhadap akta yang dibuatnya jika terjadi permasalahan dikemudian hari. Sebagaimana pada umumnya jika sekelompok orang yang akan membuat koperasi tugas notaris selain mengurus dan membuatkan akta serta pendaftarannya, notaris harus menjelaskan langkah langkah apa saja yang harus dilakukan, syarat-syarat yang harus dipenuhi dan menjelaskan tentang seluk beluk koperasi kepada para pendiri.Notaris berhak bertanggung jawab apabila terjadi suatu permasalahan tentang akta yang telah dibuatnya. Pertanggung jawaban itu bisa berupa tanggung jawab secara pidana, perdata, kode etik, dan administrasi.Kata kunci : Peran notaris, tanggung jawab notaris, akta koperasi.ABSTRACTThe roles and responsibilities of a notary in the implementation of cooperative deed making are very necessary for a group of people who will establish cooperative enterprises, in addition to obtaining legal certainty from the government, the position of the cooperative becomes strong with the existence of an authentic deed in the form of establishment of the cooperative.This study aims to determine and analyze the role of a notary in the implementation of the deed of the cooperative and know how the responsibility of the notary to the deed he made in case of problems in the future. As in general if a group of people who will make a notary task cooperative in addition to taking care and making the deed and its registration, the notary must explain what steps should be taken, the conditions that must be met and explain the ins and outs of the cooperative to the foundersNotary is entitled to be responsible if there is a problem about the deed that has been made. The liability may be a criminal, civil, ethical, and administrative responsibilityKeywords: Notary's role, responsibility of notary, copy certificate
Juridical Review On Process Loading Liability Rights To Land That Has Not Registered In The District Of Semarang Ika Yulia Ningrum; Anggrin Gayuh Praptiwi; Setyawati Setyawati
Jurnal Akta Vol 6, No 3 (2019): September 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i3.5178

Abstract

This study aims to analyze the process of Encumbrances On land that has not been registered in the District of Semarang, Barriers which appeared in the Proceedings Encumbrances On Land Not Yet Enrolled in the District of Semarang and solutions to overcome barriers Appears In The Process Encumbrances On Land Not Yet registered in the District of Semarang.This study uses empirical juridical approach, the approach to reviewing the legislation relating to the issues to be discussed, and also conducted a field approach to obtain information as supporting material. Specifications of this research is descriptive analysis that describes the laws that apply associated with legal theories and practice of positive law concerning these issues.Based on the research results that the implementation of Encumbrances against certified land not yet in practice never done bank by making APHT directly against yangbelum certified lands. Bank in this case was limited to making SKMHT only. Obstacles that arise in the process of loading encumbrance on land that has not been registered in the District of Semarang is when the giver of mortgage has died, a typing error and the installation of the second rank security rights. The solution is under hand sales, writing and checking certificates rectification katas ha of new land.Keywords: Land Registry; Loading Liability Rights, Land That Has Not Registered
Roles and Responsibilities Relating Land Agreement Official of Liability Provision of Rights With Mudharabah in Islamic Bank Yoni Oktaviani; Akhmad Khisni
Jurnal Akta Vol 5, No 3 (2018): September 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i3.3255

Abstract

This research examines the concept of binding guarantee of the rights to land in accordance with laws and regulations in Indonesia and Islamic law; as well as the roles and responsibilities associated with APHT PPAT in the contract of Mudharabah in Islamic Bank. The method used in this research is normative. The results showed that APHT can not be used on the contract of Mudharabah and Islamic law has its own security institutions, namely Rahn. Roles and responsibilities of PPAT associated with APHT in the contract of Mudharabah in Islamic Bank will be explained by Act No. 4 of 1996, Act No. 21 of 2008, Government Regulation No. 37 of 1998, as amended by Regulation No. 24 of 2016, PERKABAN No. 1 of 2006, as amended by PERKABAN No. 23 of 2009 and Theory of Accountability.Keywords: Responsibility; Land Agreement Official; Mudharabah System.
Hak Dan Kedudukan Anak Luar Kawin Etnis Tionghoa Atas Harta Warisan Orang Tua Biologisnya Dalam Perspektif KUH Perdata Di Kota Pemalang Fida Madayanti; Akhmad Khisni
Jurnal Akta Vol 4, No 4 (2017): December 2017
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v4i4.2522

Abstract

ABSTRAKPelaksaaan pembagian waris bagi warga negara Indonesia keturunan Tionghoa berdasarkan pada ketentuan pasal 131 IS jo. Staatsblad 1917 Nomor 129 masih diberlakukan dan menggunakan KUHPerdata sepanjang belum ada peraturan yang lebih khusus yang mengatur tentang pewarisan bagi warga negara Indonesia keturunan Tionghoa.Akibat hukum masyarakat Tionghoa-Pemalang yang melakukan pembagian warisan berdasarkan hukum adat Tionghoa dan tidak berdasarkan KUHPerdata pada dasarnya mengikat kepada ahli waris untuk menaatinya. Penggunaan hukum adat Tionghoa dan hasil penyelesaian kekerabatan dalam adat Tionghoa menjadi dasar pijakan penyelesaian konflik mengenai pembagian harta warisan, para pihak yang tidak sependapat dengan keputusan kekerabatan sangat kecil kemungkinannya dikarenakan tradisi adat istiadat yang kuat yang menurut pandangan praktisi hukum adat menjadi kekuatan sendiri yang diakui eksistensinya.Pelaksanaan pembagian warisan pada masyarakat Tionghoa di kota Pemalang dilakukan berdasarkan hukum adat Tionghoa Pembagian warisan dilakukan dengan cara mendiskusikan bagian masing-masing ahli waris secara musyawarah dan kekeluargaan. Pada awalnya masyarakat Tionghoa di kota Pemalang berpandangan bahwa pembagian untuk anak laki-laki dan anak perempuan dibedakan, dimana hanya anak laki-laki yang dapat menerima warisan sementara anak perempuan hanya mendapat perhiasan keluarga. Namun dengan adanya perkembangan pandangan/ pemikiran dari masyarakat tionghoa itu sendiri saat ini masyarkat Tionghoa telah melakukan pembagian sama rata antara anak laki-laki dan perempuan.Kata Kunci : Anak Luar Kawin , Hukum Waris, KUH PerdataABSTRACTThe execution of inheritance distribution for Indonesian citizens of Chinese descent is based on the provisions of article 131 IS jo. Staatsblad 1917 Number 129 is still in effect and uses the Civil Code as long as there is no more specific regulation governing inheritance for Indonesian citizens of Chinese descent.The legal consequences of the Chinese community-Pemalang who do the distribution of inheritance based on Chinese customary law and not based on the Civil Code basically bind to the heir to obey it. The use of Chinese customary law and the result of kinship settlement in Chinese custom becomes the basis for the settlement of conflict concerning the distribution of inheritance, the parties who disagree with the decision of kinship are very small due to the strong tradition tradition which according to the view of the customary law practitioner becomes its own recognized power of existence .The division of inheritance in Chinese society in Pemalang city is done based on Chinese customary law The division of inheritance is done by discussing the part of each heir by the deliberation and kinship. In the beginning, the Chinese community in Pemalang city was of the view that the division of boys and girls was distinguished, where only boys could receive inheritance while girls only received family jewelry. However, with the development of views / thoughts of the Chinese community itself is currently the Chinese community has done the same division between boys and girlsKeywords: Outer Child Marriage, Inheritance Law, Civil Code
Legal Problems In Implementation Deed Of Murobahah Agreement Execution Mortgage At Bank Shariah Mandiri Muhamad Imanullah; Yogi Setiyo Pamuji
Jurnal Akta Vol 6, No 3 (2019): September 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i3.5683

Abstract

Bank of Shariah as a new financial institution that emerged much later than conventional banks, in its operations will face various problems it is a challenge for Islamic banks.The purpose of this study was to determine the know: 1) the development of Islamic Agreement made in the form UUJN Deed in accordance with the terms of both form and substance; (2) The assurance certificate and the legal protection of the parties to the deed; (3) The obstacles in the execution of the security rights at Bank Shariah Mandiri.The method used is a problem with juridical sociological approach, specification using descriptive analytical research, collecting data from field studies and literature, technical data analysis with qualitative descriptive.The final conclusion is that: 1) In the Islamic banking, notary is authorized to make a warranty deed in Murabahah financing agreement, made in the form of the Deed of Acknowledgment of Debt with the Provision of Security and Authorization to Sell. Inside the deed in addition to providing power to sell the bank if the debtor defaults, the bank is also given the power to take care of the land certificate, if the certificate has been completed debtor authorizes the bank to install Deed Mortgage Encumbrances rights to the land. 2) Certainty Murobahah Deed and Legal protection against the parties in the government as the deed Murobahah is organizing institutions of governance, particularly the shade of a notary office is required to provide insight to improve contract-related notary Shariah in particular, through training contract manufacturing of Shariah, or seminars to improve Notary services to the community for the better and the maximum. 3) The resistance that occurs is the debtor convoluted in negotiations to resolve the security rights, the incompatibility of the price of the auction conducted by the debtor and the latter is the resistance efforts of the debtor law that pursue a lawsuit to the District Court.Keywords : Murobahah Agreement; Execution Mortgage; Bank Shariah Mandiri.
Implementation Of Mudharaba Agreement In PT. Bank Tabungan Negara (BTN) Tbk. Sharia Business Unit (SBU) Branch Of Semarang Fiana Zahroh Suciani; Bonar Setyantono; Aryani Witasari
Jurnal Akta Vol 5, No 4 (2018): December 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i4.3721

Abstract

This study aims to conduct a study that jurisdiction over on mudharabah at. Bank Tabungan Negara (BTN) Tbk. SBU Branch of Semarang and to know mudharabah implementation constraints on PT. Bank BTN Tbk. SBU Branch of Semarang and how to overcome them. The research method used is normative, the source of the data used are secondary data gathered through identification and inventory of legislation and library books interviews as supporting data, then the data is analyzed by qualitative normative method.Based on the results of research and discussion we concluded that the Agreement Mudharabah is a partnership contract by PT. Bank Tabungan Negara (BTN) Tbk. Sharia Business Unit (SBU) Branch of Semarang to customers of PT. Bank Tabungan Negara (BTN) Tbk. Sharia Business Unit (SBU) Branch of Semarang as shahibul maal finance, hundred percent of funds to the client (mudharib). Implementation mudharabah in PT. Bank Tabungan Negara (BTN) Tbk. Sharia Business Unit (SBU) the new branch also complies with Islamic legal theory and the theory of legal certainty.Keywords: Mudharabah; Islamic Banking.
Peran Notaris Dalam Pembagian Waris Berdasarkan Hak Waris Barat Dengan Peran Pengadilan Agama Dalam Pembagian Waris Berdasarkan Hak Waris Islam Setya Qodar Al-Haolandi; Danu Anindhito Kuncoro Putro; Sukarmi Sukarmi
Jurnal Akta Vol 5, No 1 (2018): March 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i1.2539

Abstract

Penelitian ini bertujuan untuk mengetahui Peran Notaris dalam Pembagian Waris Barat dengan Peran Pengadilan Agama Dalam Pembagian Waris Islam. Untuk mengetahui kewenangan notaris dalam pembagian Waris berdasarkan Hukum Waris Barat dan Hukum Waris Barat. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis empiris, sedangkann metode pengumpulann data yang digunakan adalah library research dengan mengumpulkan bahan-bahan hukum yang ada dilapangan dan wawancara. Metode analisa data dilakukan secara kualitatif kemudian disajikan secara deskriptif.Penelitian ini menghasilkan pada pokoknya Kewenangan Pertanggung jawaban notaris dalam pembuatan akta wasiat wajibah atas bagian anak angkat tetap mengikuti ketentuan dalam pasal 16 UUJN Undang-Undang No 2 Tahun 2014 Tentang Jabatan Notaris. Pasal 16 UUJN ini membuat ketentuan tentang syarat-syarat bagi notaris dalam membentuk suatu akta, jika salah satu syarat sebagaimana dimaksud tidak dipenuhi, akta yang bersangkutan hanya mempunyai kekuatan pembuktian sebagai akta dibawah tangan. Notaris yang melanggar ketentuan tersebut dapat dikenai sanksi berupa peringatan tertulis, pemberhentian dengan tidak hormat. Selain dikenai sanksi tersebut pihak yang menderita kerugian untuk menuntut penggantian biaya, ganti rugi, dan jika terbukti notaris melakukan pelanggaran terhadap UUJN seperti memalsukan identitas para pihak, memalsukan tandatangan, maka notaris dapat dimintai pertanggung jawaban secara pidana. Anak angkat akan dapat memperoleh harta dari orangtua angkatnya berdasarkan wasiat yang besarnya tidak boleh melebihi 1/3 (sepertiga) harta orang tua angkatnya yang telah meninggal dunia, bila orang tua angkatnya tidak meninggalkan wasiat maka dapat diberi berdasarkan wasiat wajibah, dan pemberi wasiat wajibah tidak boleh merugikan hak-hak dari ahli waris. Kalau anak angkat mendapatkan bagian wasiat wajibah yang melebihi 1/3 bagian, maka wasiat wajibah tidak batal demi hukum, melainkan harus dibatalkan dengan putusan pengadilan. Notaris memiliki kewenangan dalam pembagian waris islam tetapi menurut Notaris Sri Rochayati yang memiliki kewenangan penuh untuk menetapkan pengakuan secara hukum adalah pengadilan. Notaris dalam pembagian warisan berperan dalam pembuatan Akta Pernyataan Waris dan Surat Keterangan Hak Waris. Apabila terjadi sengketa, Notaris dapat membuatkan akta-akta perdamaian dan/atau perjanjian pelepasan hak tuntutan. Kewenangan notaris dalam pembagian waris hanya terbatas pada waris barat (BW) dan mengapa pembagian waris islam tidak ditugaskan kepada notaris. Notaris memiliki kewenangan dalam pembagian waris islam tetapi menurut Notaris Sri Rochayati yang memiliki kewenangan penuh untuk menetapkan pengakuan dan pemutusan secara hukum adalah pengadilan. Notaris dalam pembagian warisan berperan dalam pembuatan Akta Pernyataan Waris dan Surat Keterangan Hak Waris. Apabila terjadi sengketa, Notaris dapat membuatkan akta-akta perdamaian dan/atau perjanjian pelepasan hak tuntutan.Kata kunci : Pembagian Waris , UUJN (Undang-Undang Jabatan Notaris), Kewenangan Notaris. ABSTRACT This study aims to determine the Role of Notaries in the Division of Western Heritage by the Role of Religious Courts in the Division of Islamic Inheritance. To know the authority of a notary in the division of Inheritance under the Law of the Western Heritage and the Law of the Western Heritage. The research method used in this study is empirical juridical, while the method of collecting data used is library research by collecting the existing legal materials in the field and interview. Data analysis method is done qualitatively then presented descriptively.This research resulted essentially Notary Accountability Authority in making deed of mandatory testament on the part of adopted children still follow the provisions in article 16 UUJN Act No. 2 Year 2014 About Notary's Position. Article 16 of the UUJN makes provisions on the terms of the notary in forming a deed, if one of the conditions referred to is not fulfilled, the deed concerned only has the evidentiary power as a deed under the hand. Notary who violates such provision may be subject to sanctions in the form of a written warning, dismissal of disrespect. In addition to the sanction, the party suffering losses to claim reimbursement of costs, compensation, and if the notary proves a violation of the UUJN such as falsifying the identity of the parties, falsifying the signature, the notary can be held criminally liable. The adopted child shall be able to obtain the property of his adoptive parent by a testament not exceeding 1/3 (one third) of his adoptive parents' estate, if his adoptive parents have not left a will, then they may be given a mandatory will, and the donor shall not may harm the rights of the heirs. If the adopted child receives a mandatory part of the will exceeding 1/3 of the part, the will is not void by law, but must be annulled by a court ruling. Notary has the authority in dividing the inheritance of Islam but according to Notary Sri Rochayati who has full authority to determine legal recognition is the court. Notaries in the distribution of inheritance play a role in the making of Deed of Inheritance Statement and Certificate of Rights of Inheritance. In the event of a dispute, a Notary may produce peace deeds and / or an agreement on the disposal of a claim. The authority of a notary in the division of inheritance is limited to the western heir (BW) and why the division of inheritance of Islam is not assigned to a notary. Notary has the authority in dividing the inheritance of Islam but according to Notary Sri Rochayati who has full authority to determine the recognition and termination legally is the court. Notaries in the distribution of inheritance play a role in the making of Deed of Inheritance Statement and Certificate of Rights of Inheritance. In the event of a dispute, a Notary may produce peace deeds and / or an agreement on the disposal of a claim.Keywords: Division of Inheritance, UUJN (Position Notice Act), Notary Publicity
Analisis Pelaksanaan Perubahan Hak Guna Bangunan Untuk Rumah Tinggal Yang Dibebani Hak Tanggungan Menjadi Hak Milik Nur Sofiatun
Jurnal Akta Vol 4, No 1 (2017)
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v4i1.1579

Abstract

berlaku dikaitkan dengan teori-teori hukum dan praktek pelaksanaan hukum positif yang menyangkut permasalahan tersebut. Berdasarkan hasil penelitian diperoleh hasil bahwa pelaksanaan perubahan Hak Guna Bangunan atas tanah untuk rumah tinggal menjadi Hak Milik yang dibebani Hak Tanggungan adalah perubahan dilakukan atas permohonan pemegang hak dengan persetujuan dari pemegang Hak Tanggungan, dengan pernyataan persetujuan tertulis disertai penyerahan sertipikat Hak Tanggungan yang bersangkutan. Akibat hukumnya dengan perubahan Hak Guna Bangunan atas tanah untuk rumah tinggal menjadi Hak Milik yang dibebani Hak Tanggungan adalah dengan perubahan hak tersebut maka hak atas tanahnya hapus menjadi Tanah Negara, dengan hapusnya hak atas tanah yang dibebaninya, maka Hak Tanggungan hapus dengan sendirinya.Kata Kunci : Hak Guna Bangunan, Hak Milik, Hak Tanggungan
Effects for Land Deed Official (PPAT) in the Sale and Purchase Agreements of Land Which Does Not Match With Procedure of the Land Deed Making in Magelang Sahudi Sahudi; Akhmad Khisni
Jurnal Akta Vol 6, No 4 (2019): December 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i4.7634

Abstract

The purpose of this study was to analyze: 1) The forms of the deed of sale of land that is not in accordance with the procedures of the Land Deed Manufacture in Magelang. 2) The cause of the Deed of Sale and Purchase of Land not in accordance with the procedures of the Land Deed Manufacture in Magelang. 3) The legal consequences for the Land Deed Official (PPAT) in the manufacture of a deed of sale of land that is not in accordance with the procedures show a deed of land in Magelang.This research is normative juridical approach, the sociological juridical approach. The collection of primary and secondary data obtained by interview and literature study, then analyzed by qualitative analysis method.The research results are: 1) The forms of the deed of sale of land that is not in accordance with the procedures Making Land Deed in Magelang among which the sales and purchase agreement by the parties do not before PPAT who signed the deed of sale (deposit certificate), signing not done in the same time in front of PPAT, the transaction price values contained in the deed of sale is different from the actual transaction value. 2) The cause of the Deed of Sale and Purchase of Land not in accordance with the procedures Making Land Deed in Magelang, namely the existence of a situation which requires PPAT to manufacture the deed of sale that is not in accordance with the procedures deed PPAT is needed in order to save a sale and purchase transaction , their high trust between the parties with PPAT, a factor the value of security be so PPAT would follow the wishes of the parties. 3) The legal consequences for Deed Official Land (PPAT) in the manufacture of a deed of sale of land that is not in accordance with the procedures show a deed of land in the district of Magelang is PPAT be dishonorably discharged from his position, may be subject to administrative sanctions and fines in accordance with the regulations applicable.Keywords: Sale and Purchase Agreements; PPAT; Effects.