Eduardo Calelo

- I have been working with the Cross-themed, Marketplace and Logistics business areas, building and leveraging our businesses, clarifying doubts and seeking possible tax alternatives; - I have been working as a business partner for tax issues involving new business projects, together with the other finance, legal, business and/or corporate teams, in addition to supporting business growth; - I have been interacting with the various areas of the Mercado Livre ecosystem in conducting Commerce initiatives, proactively ensuring the execution of what is planned together with the product and technology areas, paying attention to possible tax opportunities and risk mapping; - I monitor new legislation that impacts our business to ensure its timely implementation in any of the necessary means, whether changes in systems or operational flows; - I have been working with technology teams to implement new projects, changes to current systemic flows and/or new processes that require systemic improvements to ensure tax optimization or risk mitigation; - I monitor the results of tax optimizations already implemented by presenting explanations on the variations in what was realized compared to what was planned, in addition to carrying out the reporting and analysis of tax P&L, supporting the FP&A area with sales tax forecasting.

Responsible for the entire calculation of ISS, PIS and COFINS, and reporting the amounts in our tax returns (EFD) and municipal obligations. Responsible for ensuring with accounting team all the correct accounting of taxes, providing support reports and clarifying all occurrences of the periods. Responsible for the maintenance and creation of KPI's in the area, as well as the maintenance and creation of new crosschecks using BI tools, in order to have accuracy and speed in the calculations.

Business Partners in the commercial, logistics and import areas with a focus on Tax Planning, improving tax performance for the business, and also supporting the implementation of IPI taxation on products imported by the group, resulting from the recent decision of the STF. Working in the elaboration of a Business Case with the areas of logistics and refueling, for the creation of new DCs in the country. So far, the studies have already brought a return of approximately R$ 20 million/year.

Responsible for the area of ​​indirect taxes in Brazil, Compliance and Tax Planning (Indirect), calculation of indirect and direct taxes, paralegal matters, systems implementation projects, e-commerce, restructuring of tax team processes and Budget Management, with performance as Business Partner of the commercial, operations and FP&A areas. Coordination of compliance and rectification project of more than 600 EFDs, reuse of PIS/COFINS credits and closing of calculations with reconciliation of tax and accounting information. Participation in the implementation of Mastersaf DW, SAP, E-Commerce, Block K, EFD Reinf, Power BI in tax and accounting reconciliation, robot for issuing ICMS ST guides for all states, control of delivery of EFDs and negative certificates. In Planning, performance and application of Transfer Price with the global team, identifying the best option to be adopted (CPL, PIC, PRL). In the Project of severance pay with INSS paid on Indemnified Prior Notice, significant gains were achieved. Performance in the action of PIS and COFINS levied on the ICMS Calculation Base. Significant gains in IPI and ICMS with the construction of a New Plant in SP. Simulation of real, presumed and simple national profit designing tax impact for the franchise business model, supporting partners in the best choice of tax regime. Planning for payment of DIFAL EC - 87/2015 with ICMS ST reimbursement within the state of SP through Ordinance Cat 42 - E-Commerce.

Tax responsible for the companies of the Torra Torra group and for the restructuring of the tax area, with implementation of the tax and cost module in the ERP system together with the accounting team. Responsible for opening new stores (Contractual Amendment, CNPJ, IEs, IMs) and for business processes and guidelines. Monitoring of tax planning and relationship with the state tax authorities regarding the incorporation process of the magazines, acting as BP in the purchasing area, improving the tax performance of the operations of various materials and suppliers. Conduction of the PIS and COFINS action levied on the ICMS Calculation Basis with gains of approximately 23MM. Cost reduction with partner accounting offices. Reduction of the tax closing period and tax burden. Incorporation of the Group's companies through studies and negotiation with SEFAZ/SP. Development of a tax reconciliation tool between documents issued by the company and recorded in the tax book, through QlikView. Creation of a comparison tool between the xmls invoiced against the companies of the group versus what was recorded in the tax book, fully integrated with the ERP.

Team management with 14 people. Analysis of the team's profile and distribution of tasks by skills and competences, aiming at a more effective performance in the sector. Coordination and control of the analysis process and subsequent bookkeeping of tax documents that contain the entry of goods and goods for own use and consumption; Monitoring the process of calculation of taxes levied on customer operations Coordination, execution and control of the process of elaboration of the Declarations of Economic-Fiscal Information, required by the legislation of the taxes levied on the various operations and transactions of the company. Support customers in decision making, aiming at the lowest possible tax impact on their operations. Implementation of the control of deliveries of Tax EFDs and Contributions to customers in various fields of activity.

Guidance monitoring of the company's administrative/fiscal procedures. Carry out follow-up of the legal provisions that support the company's routines, visualizing the impacts on these routines when changes in these legal provisions occur. Tax and systemic impacts. Guide, coordinate and control the process of analysis and subsequent bookkeeping of tax documents that contain the entry of goods and goods for own use and consumption; Execution of the process of calculation of taxes levied on the company's operations Coordination, execution and control of the process of collecting taxes levied on the various operations and transactions carried out by the company. Coordination, execution and control of the process of elaboration of the Declarations of Economic-Fiscal Information, required by the legislation of the taxes levied on the various operations and transactions of the company. Development of internal control systems necessary to obtain high productivity in the fulfillment of tax obligations.

Carry out follow-up of the legal provisions that support the clients' routines, visualizing the impacts on these routines when changes in these legal provisions occur. Tax and systemic impacts. Parameterization and implementation of SPED FISCAL/CONTRIBUTIONS in clients from different segments. Parameterization of the Fiscal module of the Linx system.

Serving the Office's outsourcing clients. Most of them Linx users. Elaboration of routines, practices and tax procedures appropriate to the operations of our clients; Guidance monitoring of the process of routines, practices and tax procedures in the day-to-day of companies and diagnosis of adjustment of these routines; Guidance, coordination and execution of analysis processes and subsequent bookkeeping of tax documents that contain the entry and exit of goods, and goods for own use and consumption, calculation of taxes and process of preparation of Economic-Fiscal Information Declarations (Accessory Obligations) ; Presentation of reports and solutions for the problem of a fiscal nature, occurring in the operational dynamics of the company, elaboration of internal control systems, necessary to obtain high productivity in the fulfillment of tax obligations;

Elaboration of routines, practices and tax procedures appropriate to the operations of our clients; Guidance monitoring of the process of routines, practices and tax procedures in the day-to-day of companies and diagnosis of adjustment of these routines; Guidance, coordination and execution of analysis processes and subsequent bookkeeping of tax documents that contain the entry and exit of goods, and goods for own use and consumption, calculation of taxes and process of preparation of Economic-Fiscal Information Declarations (Accessory Obligations) ; Presentation of reports and solutions for the problem of a fiscal nature, occurring in the operational dynamics of the company, elaboration of internal control systems, necessary to obtain high productivity in the fulfillment of tax obligations;