Penalties for Failure to Submit the RDAP and RADI

By Alexsandro Evangelista e Cristiane Rodrigues

Companies with a technical-economic project approved by SUFRAMA (Superintendence of the Manaus Free Trade Zone) must submit, by June 30, 2024, the following reports:

• RDAP – Project Monitoring Report

• RADI – Annual Import Report

Failure to present these reports may result in several penalties — ranging from a warning to the cancellation of fiscal incentives.

What Are the RDAP and RADI, and Why Are They Required?

These reports serve to monitor compliance with the parameters defined in the approved project and to verify adherence to the Basic Production Process (PPB).

• The RDAP includes the company’s registration data and comparative information on the project’s operational and economic performance.

  
  

• The RADI details the imports of inputs made by the company and demonstrates compliance with the PPB requirements.

  
  

Together, they allow SUFRAMA to ensure that companies benefiting from tax incentives in the Manaus Industrial Pole (PIM) are fulfilling their obligations.

Penalties for Non-Submission of the RDAP and RADI

Failure to submit these reports within SUFRAMA’s deadline can have direct operational and fiscal consequences, including:

• Warning;

  
  

• Suspension of the Import Licensing Request (PLI), when applicable;

• Blocking of the company’s registration (CADSUF);

  
  

• Cancellation of the tax incentives granted to the product, through a proposal submitted to the SUFRAMA Administrative Council (CAS).

  
  

Therefore, companies must be attentive to the final deadline for submitting the RDAP and ensure that all information is accurate and complete.