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Transparency and benchmarking as tools to promote social participation in the Superintendency of the Manaus free trade zone

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BATISTA Junior, Luis Moreira Md [1]

CHANDRA, Wagner Bernardo [2]

BENTES, Ruan Carlos Ribeiro [3]

LIMA JÚNIOR, José Wilson Pereira de [4]

SANTANA, Andrei Pacheco [5]

BATISTA Junior, Luis Moreira Md; et. Al. -Transparency and Benchmarking as a tool to promote social participation in the Superintendency of the Manaus free trade zone. Multidisciplinary Core scientific journal of knowledge. Year 1, vol. 8. pp. 53-71, September 2016. ISSN. 2448-0959


The Superintendency of the Manaus free Zone (Suframa) is a federal authority responsible for acting on behalf of the regional development of all the Western Amazon. For being an institution that deals directly and mainly with the private sector of the brazilian economy, Suframa needs get practices that contribute to its growth and institutional development. Through the constitutional aspects and consecrated tools in general administration, this article aims to reconcile the principle of publicity and Benchmarking, to present a valid option to the local authority in terms of transparency and public participation.

Keywords: Suframa. Transparency. Benchmarking. Social Participation.


The tripartite planning powers, enshrined in article second of brazilian Federal Constitution, aims at political balance without disregard the importance of preventing the abuse of power. The separation of powers pursues this goal in two ways, according to Dimitri Dimoulis (2008): "First, requiring collaboration and consensus of several State authorities in decision-making. Second, establishing supervisory mechanisms and mutual accountability of State powers, as the design of institutional checks and balances. "

Each is, in addition to its finalística function, other functions abnormally. Each function is carried out by special bodies defined as the legislative, Executive and judicial Powers. Each of these Powers is not subordinate to the other, having its limitations and prerogatives conferred constitutionally. According to article 2 of the brazilian Federal Constitution, are powers of the Union, independent and harmonic among themselves, the legislature, the Executive and the judiciary.

Due to the heterogeneity of activities, tasks and obligations brought by the text of the Federal Constitution of 1988, it becomes essential to a systematic administrative structure, disciplined and organized able to seek the implementation of the various constitutional objectives. In this sense, was established the Division of functions between the powers. However, it is possible to notice that these functions are in the structure of the Political Entity called the Federative Republic of Brazil. To be adopted the Federation as a form of State, Central State figure is left aside to be distribution of powers between other internal political Ones – political decentralisation.

It is important to note that this decentralization is accomplished by virtue of the Constitution, as the creation of the Federated Entities, in accordance with articles 1 and 18 of the brazilian Federal Constitution being: the Union, the Member States, the Federal District and the municipalities.

Art. 1. The Federative Republic of Brazil, formed by the indissoluble Union of States and Municipalities and the Federal District, is the democratic State of law and foundations:

Art. 18. The political and administrative organization of the Federative Republic of Brazil comprises the Union, States, Federal District and municipalities, all, under this Constitution.

After devolution and decentralization policies and, specifically, to take into consideration the large administrative tasks to be performed by the State, emerges the need for internal distribution of these activities, i.e. to create sectors so that each one has specific functions, for which the state machine run smoothly, articulated and coordinated for the benefit of collective interests. Arises, then, the Public Administration.


The Federal Constitution of 1988 contains several precepts about the brazilian public administration at different points. However, is has a chapter (Chapter VII) which features about the General aspects, public servants, members of the police and Military Firefighters of the States, the Federal District and the territories and, finally, of the regions, which are geoeconômicos and social complexes aimed at development and reducing regional inequalities.

But, after all, what is e-Government? Although appear a simple question answer, such questioning is not as uncomplicated to be answered, because the concept of this expression is not a. Before conceptualizing, it is necessary to identify the approach used.  According to Di Pietro (2004), there are four directions, namely: subjective, organic or formal; material, goal or functional; broad; and strict.

As to the direction adopted for the expression "Public Administration", the Brazilian legal system option is the subjective sense – set of agents, agencies and corporations working in the administrative function of the State.

The fact that administrative activities are ample, the political ones, in order to act satisfactorily, and organized distribution of these activities through their own internal organizational structures as, departments, sectors or bodies. Therefore, the Direct public administration understands the Political Ones, namely Union, States, Federal District and municipalities.

However, this internal Division cannot reach all the interests that the State must achieve. Thus, the need for better performing administrative functions, designs new decentralisation – now no longer under the policy, but under the administrative perspective. In this case, the administrative obligations are performed by legal entities that make up the Indirect public administration and are created by political entities.

Indirect Public Administration is therefore the set of distinct legal entities of the State, but were created by this, in order to perform assigned activities as own. Article 4 of Decree-Law No. 200/1967, which was approved by law higher than Brazil, is the basis of understanding about the Indirect public administration and thus provides:

Art. 4° the Federal Administration includes:

I – Direct Administration, which is integrated services in the administrative structure of the Presidency of the Republic and ministries;

II – Indirect administration, which includes the following categories of entities, endowed with its own legal personality:

  1. the) local authorities;
  2. b) public enterprises;
  3. c) mixed Societies;
  4. d) public foundations.

Sole paragraph. Included in the Indirect Administration entities are linked to the Ministry in whose area of competence is framed his main activity.

Although the mentioned legal device is used as a reference in terms of organizational foundation of indirect public administration in Brazil, it is necessary to point out that he is restricted to executive power. However, the adoption of this structure focused on legal and administrative organisation of the State (direct and indirect public administration) is a reality in the Federal Constitution of 1988.

2.1. The Government and the Constitutional Principles:

Although not exclusively related to administrative law, nor be able to disregard the use of explicit and implicit principles, in article 37, caput, the brazilian Federal Constitution are five explicit assumptions to be used by the direct and indirect public administration: legality, impersonality, morality, efficiency and advertising. So has the mentioned article:

Art. 37. The direct and indirect public administration of any of the powers of the Union, the States, the Federal District and the Municipalities shall obey the principles of legality, impersonality, morality, publicness and efficiency and also to the following:

More precisely in relation to the principle of publicity, is interesting and necessary to consider it as a tool, whose main objective is, as a rule, ensure knowledge and control society at large.

To Meirelles (2004:94), "advertising, the principle of public administration (CF art. 37, caput), covers all State action, not only under the guise of official disclosure of their actions, as also of propitiation of knowledge of the internal conduct of its agents ".

In the words of Lenza (2014:1417), "the principle of advertising is ínsito the democratic State of law and is closely linked to the perspective of transparency, the duty of the public administration and the law society.

After the Constitutional Amendment No. 19/1998, article 37, paragraph 3, of the brazilian Constitution, went into effect with a larger text and more detailed. Of the three items inserted in the paragraph, highlight the Valley item II:

  • 3 the law will regulate the forms of user participation in direct and indirect public administration, especially:


II – user access to administrative records and the information about acts of Government, subject to the provisions of art. 5 X and XXXIII.

Already in the title VIII (Social Order), Chapter III (education, culture and sport), Section II (of culture), there is the article 216, paragraph 2, in which it is willing to "the public administration, in the form of law, the management of Government documentation and steps to give your query how many of her need.

Thus, the assumption of advertising – more precisely on transparency focus – combined with articles 5 (item XXXIII), 37 (§3, item II) and 216 (§2), happens to be worked by the Brazilian legislature in search of a Public Administration has a bigger and better administrative diafaneidade, which helps in facilitating popular participation and social control.

2.2. The principle of publicity and transparency.

According to the majority doctrine, the principle of the advertising transparency, subprincípio. For Sales (2013:232 and 233), "advertising is an activity, an action which utilizes various tools and techniques to make something public. Already the transparency is merely a quality of what is visible. Make public is more than being visible.

The same author, in remarkable clarity, explains that advertising is a major ingredient, which is endowed with the power to introduce and disseminate information (transparency) and disseminate them so understandable and educational. Follows understanding of Sales:

When the State offers, however, all their data, their performance can be considered transparent. Already advertising, meaning an action to make something public, visa, by various means, do administrative activity is known (either by opening information or disclosure), but also seized by public citizen. Historically, the Administration has been used as an asset by private holders of power. Advertising is one of the instruments, arising from the democratic State of law, to ensure that we can effectively publicizá it, make it, in fact and in law, a public body.

This vision is in line, best way, with the dual dimension of access to information: negative and positive. It is characterized by various means to make public the administration effectively, not just visible or transparent, this means, in addition to providing the information, disclose it in order to make it understandable and stimulating participation. She has a democratic, educational purpose and liberating. The Administration should use various means to "bring to the near" the citizen, using an approach consistent with the target audience, much broader than merely being transparent. (Sales, 2013:233)

All acts carried out by the public administration should become public knowledge, with the exception of acts that require secrecy. Di Pietro (2011:365 and 366) affirms that transparency "relates not only to the disclosure procedure for knowledge of all stakeholders, but also to acts of administration carried out in the various stages of the procedure, which may be open to interested, to ensure all the possibility to monitor their legality". Sundfeld, in turn, expresses:

The Administration never wields interests, powers or their personal rights, the duty of absolute transparency. "All power emanates from the people and in his name shall be exercised" (CF art. 1, § 1). It is obvious, then, that the people, holder of the power, have the right to know everything regarding the Administration, to control step by step the exercise of power. (Sundfeld, 1995:854)

In this sense, the Brazilian legislature, supported by assumption of advertising and by article 5, XXXIII; 37, § 3, II; and 216, § 2, of the Constitution, decided to edit and publish the law nº 12,527/2011 – also known as Law of access to information (LAI), as well as Decree No. 7,724/2012, regulating said law.

2.3.  The law of access to information (Act No. 12,527/2011).

From time to time in relation to the access to Information Act (LAI), it is important to highlight that this is some sort of norms designed to assert, as has been said, the article 5, XXXIII; 37, § 3, II; and 216, § 2, of the Federal Constitution, as well as to ensure the fundamental right of access to information.

According to article 10, any interested party may submit a request for access to information to agencies and entities, by any means, and should the request contain the identification of the applicant and specifying the information required. In this case, it is up to the agencies and entities of the public authorities to ensure the transparent management of information, providing broad access and disclosure, without leaving aside, when essential, the proper protection of classified information and personal information, observed their availability, authenticity, integrity, and restricting access to whom it may concern.

On the other hand, is set out in article 8, that it is the duty of the organs and public authorities promote, regardless of the disclosure requirements, within the framework of their competences, of collective or general interest information for them produced or kept in an easily accessible location. To this end, it is mandatory to use all legitimate means and instruments available to them, being required to disclose official sites of the World Wide Web (internet).

Without going into all the context covered by the access to Information Act, setting aside sensitive aspects considered the norm, but watching only correlated points at strands for overt brought by law is possible, immediately, showing two forms of public administrative transparency: transparency passive and active transparency.

Passive transparency occurs when information is sent in response to the request submitted by any interested parties. Already active transparency is characterized by the provision by the Public Administration of information, regardless of the request, including by the availability in their official electronic sites on the internet.

Transparency, in turn, find amparo in article 8 LAI, in which it is explained that it is the duty of the organs and public authorities promote, regardless of the disclosure requirements in place of easy access, within the framework of their competences, of collective or general interest information for them produced or held.

Active and passive transparency transparency
Figure 1. Transparency transparency and passivaFonte:
Manual of the law of access to information for States and municipalities (2013)


Benchmarking, to Spendolini (1994:10), is a "continuous and systematic process to evaluate products, services and work processes of organizations that are recognized as representatives of best practices, with the purpose of organizational improvement.

To Camp (1998), benchmarking is an ongoing process of measurement of products, services and practices in relation to stronger competitors or companies recognised as leaders in their industries.

The practice of benchmarking is presented by McNair and Leibfried (1992) as a tool used in obtaining the information necessary to support the continuous improvement and, through this, obtain competitive advantage vis-à-vis the competition.

Soon, so simplified, it is possible to frame the benchmarking as a process that seeks to ensure the continuous improvement of a particular institution, based on the observation of other institutions that are considered benchmarks in its branches.

Without disregard such adjustments as are necessary for the correct framework to the reality of that organization, benchmarking can be considered also as a mechanism that aims at obtaining differential, of superiority and hence competitive advantage against competitors.

Despite appear to be an instrument of quiet and easy implementation, it is appropriate to point out that this is a management process continued of relative complexity. Sometimes it's steeped in wrong mitificadas considerations. Spendolini (1994:34) presents a comparison between correct and erroneous considerations in table 1:

Benchmarking is Benchmarking is not
A continuous process; An event that occurs only once;
A process and research that provides valuable information; A research process that provides simple answers;
A learning process with others; a pragmatic search for ideas; Copy; mimic;
A process that takes time and hard work; requires discipline; Fast and easy;
A viable tool that provides useful information to improve virtually any business activity. A novelty; a fashion.

Table 1. Benchmarking-comparison between truths and myths
Source: Spendolini (1994:34)


The National Civil Aviation Agency (ANAC), Member of the Federal Indirect public administration, linked to the Ministry of transport, ports and Civil Aviation, is an example of an organization that values for the passive, active and proactive transparency. One of the main tools used for this are the Regulatory Agenda Regulatory Agency as well as the hearings and public consultations.

According to the Regulatory Agenda – Final report 2014, ANAC, "in 2012, the Agency has set the objective of establishing the Regulatory Agenda as one of its priority projects, in order to strengthen transparency, improve the business environment and provide greater predictability of regulatory acts this agency by the civil aviation sector and society".

By Ordinance No. 2,852, of 30 October 2013, revised by Portaria. No. 2,384, 09 October 2014, the municipality established the first Regulatory Agenda in 2014, to implement it in the 2015-2016 period. According to the FAA, "the Agenda is a plan that strengthens the transparency model and social participation in constant development in the Agency. Is a document that, during its term (now biennial), formally the themes that will demand a priority action in the process of standardization of the ANAC, considering the impacts to be generated to society ".

The Regulatory Agenda has as main objectives:

  1. Provide greater transparency, with the prior definition of the priority action themes that will be on the agenda of the FAA, and the monitoring of the development of activities during its term, which gives the company greater predictability of regulatory activities of the Agency;
  2. Provide greater and better social participation, with the insertion of society in the process of its elaboration through the collection of contributions and themes and for giving greater predictability, allow the society contributes more effectively;
  3. Provide greater efficiency of regulatory activity, for being an instrument of regulatory performance planning ANAC; and
  4. Promote the constant improvement of the regulations produced, as a result of the goals mentioned above.

In addition to providing an Agenda, the institution concerned with the revision of this instrument of social participation, including new themes and updating the completion deadlines of some other where appropriate. Then, in the example quoted from 2014, the verification of compliance with the schedule planned in relation to the calendar year, whose result was 66%. The calculation of results is done by dividing the number of steps completed by the amount of steps of compliance plan until December 2014.

A partial example of the themes listed in the regulatory Agenda 2014 ANAC
Figure 2. Partial table of example topics listed on the Agenda 2014 of regulatory AN
ACFonte: electronic site ANAC


A partial example of the topics reviewed and the caption on the regulatory Agenda 2014 ANAC
Figure 3. A partial example of the topics reviewed and the caption on the regulatory Agenda 2014 ANAC (
caption: 1T14, 2T14, 3T14 and 4T14:1st, 2nd, 3rd and 4th quarters of 2014 respectivel
y) source: ANAC electronic site


Partial table of example accompanied by the executions, on Regulatory Agenda 2014 ANAC
Figure 4. Partial table of example accompanied by the executions, on Agenda 2014 Regulat
óriaDe of ANA
CFonte: electronic site ANAC


Partial example list of steps performed, on Regulatory Agenda 2014 ANAC
Figure 5. Partial example list of steps performed, on Regulatory Agenda 2014 of ANACFon
te: electronic site ANAC


5.1. Brief History:

The Manaus free Zone (ZFM) was created by law No. 3,173, June 06, 1957 as a free port. Ten years later, the Decree-Law No. 288 of 28 February 1967, expanded this legislation and revised the model, establishing tax incentives for 30 years, with the objective of guaranteeing the implementation of three poles of different sectors in the Amazon – industrial, commercial and agricultural. This option has contributed to the institution of the current development model, which is anchored on tax incentives and extrafiscais, all for the sake of reducing the local regional handicaps.

In 1967, through Decree-Law No. 291, the federal Government defined the Western Amazonia as is known today, covering the States of Amazonas, Acre, Rondônia and Roraima-years later, the towns of Macapá and Santana, Amapá, were included. The measure aimed at promoting the occupation of this region and to the raising of the level of security for the maintenance of its integrity. The following year, by means of Decree-Law No. 356/68, the federal Government extended part of the benefits of the model to the entire Western Amazon ZFM.

Only from 1989, the Superintendency of the Manaus free Zone, passed the House in your area of the constituency seven free trade Areas (FTA), created with the objective to promote the development of municipalities that are considered as international borders in the Amazon and integrate them to the rest of the country.

Sought the development of LAC through the extension of certain tax benefits the model ZFM, improving monitoring of incoming and outgoing goods and the strengthening of the commercial sector, agribusiness and extractive. The ALC are: Tabatinga, Amazonas; Macapá-Santana, Amapá; Guajará-Mirim, Rondônia; Crux and Brasiléia-Epitaciolândia, Acre; and Bonfim and Boa Vista, Roraima.

The history of ZFM model can be configured in four distinct phases that preceded the current phase. According Suframa, the first phase was from 1967 to 1975; the second, from 1975 to 1990; the third phase, from 1991 and 1996; and the fourth phase understood the period of 1996 to 2002.

In the first phase, there was a predominance of commercial activity; a large domestic tourist flow, spurred by the sale of products whose importation was prohibited in the rest of the country; and the beginning of the industrial activity with freedom of importation of inputs.

The second phase was marked by the industrial policy and by the establishment of Minimum Rates of Nationalization for industrialized products in ZFM and marketed in other parts of the Country, as well as global annual import ceilings and also by the extension to all the Western Amazon of ZFM Model incentives.

In the third stage, the new Industrial policy and foreign trade marked the brazilian economy because it reduced the import tax for the rest of the country with the Industrial competitiveness programme, which has established deep changes in the model ZFM, which had to reinvent itself. At the moment, the trade went into decline, the global annual import ceilings way eliminated, being adopted the reduction of 88% of the import tax for ZFM and the basic productive process (PPB) replacing the Minimum Index of Nationalization;

In the fourth phase due to the consequences of globalisation and of the Real plan, the model ZFM was forced to be refurbished. There was the inclusion of the function export as intentional policy, aiming to stimulate the foreign sales of the Manaus Industrial Pole, the depletion of ALC as instruments of internalization of the model ZFM, the establishment of criteria for transfer of financial resources of SUFRAMA to promote regional development, the pursuit of expanding the technological competitiveness of industries of Manaus. At this stage the SUFRAMA began operating as regional national industrial policy instance and as articulator and mediator of regional interests.

Currently, the productive development policy (PDP), in deepening Industrial and Technological policy of foreign commerce (PITCE), provides for greater production efficiency and innovativeness of companies and expansion of exports. In addition, there is the strategic implementation of the basic productive process (PPB), which establishes the participation in local value-added and minimum quantities of use of regional inputs.

5.2. Suframa:

The Superintendency of the Manaus free Zone (Suframa) is a governmental agency under the Ministry of industry, Trade and services that manages the Manaus free Zone (ZFM), in order to ensure the construction and solidification of a model of regional development based on sustainable use of natural resources, ensuring economic viability and improvement of the quality of life of local populations.

Suframa is an institution which aims to promote regional economic development through generation, consolidation and investment attraction, based on education, science, technology and innovation, the national integration and competitive international insertion. In addition, has a vision of a future in which you want to be recognized as a standard of excellence in Agency sustainable development, recognized at home and abroad.

The main strategic goals that drive the Organization towards the fulfilment of its mission are: enhance the Manaus Industrial Pole (PIM); increase the agricultural, forestry and agro-industrial activities; strengthen service activities and for trade in goods; expand exports and replace imports competitively; to attract domestic and foreign investors, as well as supporting local entrepreneurship; improve means to the irradiation of positive effects of ZFM and free trade areas (FTA) for the quality of life and the endogenous development; and identify and encourage investments in infrastructure by the public and private sectors.

The powers of Suframa can be synthesized as: draw up the master plan of the Manaus duty free zone and coordinate or promote its implementation, directly or through agreements with public bodies or entities, including joint stock companies, or through contract with persons or private entities; review, once a year, the master plan and evaluate the results of its execution; promoting the development and implementation of the programmes and projects of interest to the development of the free zone; provide technical assistance to public or private entities, in the preparation or execution of programs of interest to the development of the free zone; and promote and disseminate research, studies and analysis aimed at the systematic recognition of the economic potential of ZFM.

Suframa works on deepening and improving the function of supervision of finalísticos projects, the institutionalization of the development agency, for example, in the execution of studies, promotion, infrastructure projects, as well as research and development (P&D).

In addition, the performance of the local authority tries to ensure the expansion and integration of technological prospecting activities, business intelligence and strategic planning, and in the expansion of research activities on public policy and socio-economic development in the Western Amazon.

With regard to the institutional role of the entity, it is important to highlight the development actions to strengthen the regional system of science, technology and Innovation, through the application of resources in teaching and P&D structures, human resource training postgraduates, and technical-scientific cooperation agreements with national and international institutions.


It is obvious that the Superintendency of the Manaus free trade zone has a range of functions and duties around the responsibility to create, implement, execute, monitor and redo (if applicable) public policies for regional development in the Western Amazon in harmony with other public institutions of the different spheres of Government.

It's not easy to play activities that permeate and sometimes merge with so many others, whether within the local authority, whether in relationship to other organs and entities. Partnerships, agreements and networked governance are outputs provided by the body of servers so that the benefits reach and remain in the Western Amazon.

However, hear and act only on the basis of the voices and the intraorganizacionais is not enough. An institution cannot avail themselves only of this know-how. We must listen to the reason of public organizations: the citizen. This is a figure that should be heard and taken into account when drawing up and implementing public policies, especially those that are related to the activities related to a public agency or entity.

A public organization that exists and acts without taking into account the real needs of citizens is a mere figure within a government organization chart, which consumes resources and which does not contribute positively to social progress. There are institutions that should be regarded as positive examples to be followed.

However, it is not simple and purely to copy what is done by other bodies – not least because it would be like pulling for you the same competencies and activities of the Organization copied, which immediately would be illegal. So, what would be ideal? In this respect, it would be appropriate to make those large private corporations in relation to others that thrive in new products, processes and attitudes. In other words, the ideal would be to use, among others, the benchmarking tool.

Therefore, when you take into consideration the practice of the National Civil Aviation Agency (ANAC) as paradigmatic – more precisely regarding the Regulatory Agenda –, it is legitimate that Suframa notice and adapt these practices to the reality of regional development.

Obvious that it is not possible for the complex work played by an institution such as Suframa (within the context of preparation of an agenda for transparency and social participation) will fit into some suggestive lines.

However, it is worth saying that it would be interesting that the Superintendency of the Manaus free Zone, after listening to the citizens about their real interests and needs, consider (within each of its Bureaus Attached) the most requested themes and/or taken as a priority.

In addition to being performed by Deputy Superintendent, maybe segmentation involves segregation of interested by niche and/or by the location of the target audience-businessmen, Manaus/AM; rural producers of Brasiléia/AC; or merchants, of Porto Velho/RO for example.

The Executive Schedule would serve as a kind of pact signed by Suframa, society (represented by trade unions, associations, foundations, since legitimately chosen and connected directly to the topic treated in the schedule) and the Ministry to which the Suframa is bound.

It is of the utmost importance to popular participation in decisions made by the Superintendence of ZFM, because the protection to the work done by public officials in the interests of your target audience will have double validation: legal and social.

Guimarães and Amorim (2015:182) States that "it is not enough for the existence of a public space (…). It is necessary, first, that this existence is shared and everyone involved in visibility conditions ". There can be no inequality, domination or false representations popular during the opportunities for expression of opinion of the citizens, which sometimes includes even the own political mandates holders (people and/or representatives of the State).


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[1] Graduation in administrative law and contracts the University Cândido Mendes (UCAM/Prominas) and graduated in Government Technology from the University of southern Santa Catarina (Unisul). Acts as public servant of the Manaus free Zone Superintendence (Suframa), as Administrative Analyst;

[2] Post-graduate in public administration from Universidade Cândido Mendes (UCAM/Prominas). Graduated in business administration from the State University of Amazonas (UEA). Acts as public servant of the Manaus free Zone Superintendence (Suframa), as Administrative Analyst;

[3] Post-graduate degree in public administration from Universidade Cândido Mendes (UCAM/Prominas) and graduated in accounting education University Center Superior do Amazonas (CIESA). Acts as public servant of the Manaus free Zone Superintendence (Suframa), in charge of counter;

[4] Post-graduate degree in public administration and management of Cities by the International University Center (Uninter) and graduated from the Pontifícia Universidade Católica de Goiás (PUC/GO). Acts as public servant of the Manaus free Zone Superintendence (Suframa), in charge of Civil Engineer; and

[5] Post-graduate in tax law from the Universidade Anhanguera-Uniderp (Anhanguera/LFG) and graduated in accounting from the Federal University of Amazonas (UFAM). Acts as public servant of the Manaus free Zone Superintendence (Suframa), in charge of counter.

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