{"id":95,"date":"2025-07-28T09:28:02","date_gmt":"2025-07-28T12:28:02","guid":{"rendered":"https:\/\/fif.letsite.com.br\/?post_type=profissional&#038;p=95"},"modified":"2026-07-27T16:24:01","modified_gmt":"2026-07-27T19:24:01","slug":"ricardo-carvalho-lima","status":"publish","type":"profissional","link":"https:\/\/fif.letsite.com.br\/en\/profissional\/ricardo-carvalho-lima\/","title":{"rendered":"M\u00f4nica Ferraz Ivamoto"},"content":{"rendered":"<p>M\u00f4nica Ferraz Ivamoto is the head partner for the so-called indirect taxes (ICMS, IPI, ISS, Import Tax, PIS, COFINS, etc.) and Customs Law practices. Within her tax practice, shed advises clients in various sectors, assisting them in identifying taxesissues related to industries, commerce, service providers and foreign trade companies, as well as in judicial and administrative disputes.<\/p>\n<p>In the customs area, her experience includes the examination of import \/ export operations, tax incentives, special customs regimes (Drawback, Repetro, Temporary Admission, Customs Warehouse, RECOF), the correct use of tariff classifications, as well as the filing of lawsuits and administrative defense involving customs matters.<\/p>\n<p>She holds a law degree from the Universidade de S\u00e3o Paulo (USP) and a postgraduate degree in Tax Law from the Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo (PUC \/ SP), where she taught Tax Law classes in the specialization program.<\/p>\n<p>In 2008, she was appointed Member of the Municipal Fiscal Council (CMT) of the city of S\u00e3o Paulo, participating in the judgment of administrative cases. In 2010 and 2012, she was appointed judge of the S\u00e3o Paulo State Tax and Tax Court (TIT), in which she participated in relevant judgments related to administrative proceedings involving state tax issues analyzed by the S\u00e3o Paulo Administrative Court.<\/p>\n<p>In 2015, she was recognized by the publication \u201cAnalysis Advocacia 500\u201d as one of the most admired tax attorneys in Brazil.<\/p>\n<p>In the 2017\/2018, she was a full member of the Customs Law Commission of the Brazilian Bar Association, Chapter of S\u00e3o Paulo OAB\/SP, where she participated in discussions on current customs issues, as well as proposals for improving and updating customs legislation.<\/p>\n<p>In 2017, 2019 e 2020, she was recognized by both the \u201cInternational Tax Review\u201d and the \u201cWomen in Tax Leaders Guide\u201d as one of the most admired indirect tax attorneys in the country. In 2020, M\u00f4nica was mentioned in the \u201cBest Lawyers in Brazil 2021\u201d for her relevant work in tax law.<\/p>\n<h4>Background<\/h4>\n<p>J.D., Universidade de S\u00e3o Paulo, 1997.<br \/>\nPostgraduate in Tax Law, Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo, 2000.<\/p>\n<h4>Languages<\/h4>\n<p>Portuguese and English<\/p>\n<h4>Practices<\/h4>\n<p>Tax Law, Indirect Taxes and Customs<\/p>","protected":false},"excerpt":{"rendered":"<p>Partner<\/p>\n","protected":false},"featured_media":242,"template":"","meta":{"_acf_changed":false},"class_list":["post-95","profissional","type-profissional","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/fif.letsite.com.br\/en\/wp-json\/wp\/v2\/profissional\/95","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fif.letsite.com.br\/en\/wp-json\/wp\/v2\/profissional"}],"about":[{"href":"https:\/\/fif.letsite.com.br\/en\/wp-json\/wp\/v2\/types\/profissional"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fif.letsite.com.br\/en\/wp-json\/wp\/v2\/media\/242"}],"wp:attachment":[{"href":"https:\/\/fif.letsite.com.br\/en\/wp-json\/wp\/v2\/media?parent=95"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}