We're still seeing this issue. We've accepted all the agreements, filled out the bank and tax information even though it's a free internal app distributed via Apple Business Manager.
{
	"errors" : [ {
		"id" : "02221fca-34d2-4b31-a56d-3ff7e8dc5574",
		"status" : "409",
		"code" : "STATE_ERROR",
		"title" : "The request cannot be fulfilled because of the state of another resource.",
		"detail" : "Submit for review errors found.",
		"meta" : {
			"associatedErrors" : {
				"/v1/apps/{AppId}" : [ {
					"id" : "40c0fd81-fa73-4d13-a45e-3eab56377c2c",
					"status" : "500",
					"code" : "UNEXPECTED_ERROR",
					"title" : "An unexpected error occurred",
					"detail" : "An unexpected error occurred on the server side. If this problem persists, please contact us."
				} ]
			}
		}
	} ]
}
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Are these agreements required even if the app is free?