Paulo Ricardo de Souza Cardoso

Holds a degree in Engineering from PUCRS, a degree in Accounting from FURG, and a Law degree from UFRGS. Earned a postgraduate specialization in Tax Law from UCB. Serves as Senior Consultant at Hondatar Advogados, specializing in tax and corporate consulting. Has served as a consultant to the International Monetary Fund (IMF), the World Bank, the International Relations Committee of the São Paulo Bar Association (OAB/SP), the Business Law Committee of the Brazilian Bar Association (OAB/National), the Inter-American Center of Tax Administrations (CIAT), and the Foundation Institute for Economic Research (FIPE).

A retired Federal Revenue Auditor, he served the Brazilian Federal Revenue Service (Receita Federal do Brasil) for more than 34 years, holding several senior leadership positions, including: Acting Deputy Commissioner (2015–2018); Deputy Commissioner for Taxation and Tax Litigation (2014–2015); Deputy Commissioner overseeing Audit, Revenue Collection, and Information Technology (2003–2008); General Coordinator of Tax Audits (2000–2003); Operational Coordinator of Tax Audits (1999–2000); Deputy Superintendent of the Federal Revenue Superintendence in the State of Rio Grande do Sul (1997–1998); and Head of the Tax Audit Division (1994–1997).

At the Office of the Attorney General of the National Treasury (Procuradoria-Geral da Fazenda Nacional – PGFN), he served as Director of the Department for the Management of the Federal Government’s Outstanding Tax Debt (2009–2014).