RENATO BONIFACIO

Direct support to the Controller / Chief Financial Officer and US corporate team. Acting as a business partner ensuring integration between Finance and other areas, such as: Logistics, Sales, Commercial, Legal and others. In charge of all tax routines Request of special regime ICMS (Movement tax of goods and services) Tax opportunity analyses Transfer Price Calculation Income Tax Declaration Elaboration Submission of all tax obligations to Federal, State and Municipal spheres Feasibility study of Cat 83 process; ICMS accumulated balance utilization. E-auditor system implementation for tax compliance assurance Rectification conclusion of ancillary obligations and finalization of previous calculation periods Tax team formation. Participation in Sindusfarma (pharmaceutical industry union) tax group Support with internal and external audits; and eliminate / avoid audit points. Back up of the accounting and financial area. Development of the tax team Projects: Implementation of the Special ICMS Regime, generating a cash saving of approximately R $ 13 million per year. SAP ECC system version update, for SAP S4 Hana. Implementation of the e-auditor system, ensuring tax compliance The project to reduce the rate of import tax on cancer medicines from 8% to 0% is underway, saving cash and P&L of approximately 6.5 million per year. Dashboard / KPI: building reports for all stakeholders, generating visibility and data for decision making.

In charge of all accounting routines Maintenance of internal controls, accounting policies and procedures related to accounting and general ledger activities Coordination and development of accounting team Generate monthly financial statements, balance sheet and income statement In charge of sales reports and accounting, tax and managerial reconciliation Financial statement conversion to another currency Research expenses transformation in tax benefits Financial Statement elaboration and the respective explanatory notes Internal and external auditing management Federal internal revenue service Central Bank Declaration Fillings Income tax calculation Thin Cap Calculation Transfer price calculations and studies PIS (Employees’ Profit Sharing Program (calculated on Revenues) and COFINS (Contribution to Social Security Fund (calculated on Revenues) non-cumulative system and single taxpayer liability system – Loyalty program calculation and study considering the tax impacts Tax withholding double check ICMS credit control on fixed assets ERP system implementation (Zodiac Produtos Farmacêuticos S.A) Participation in Sindusfarma (pharmaceutical industry union) tax group Projects: PIS and COFINS credit recovery in relation to expenses subject to recovery that was not appropriate, thus generating a cash and P&L benefit of R $ 2.5 million; Implementation of the Good and Reintegrated Law Project, which brought a cash and P&L benefit of approximately R $ 800 thousand; Adoption of IFRS for the conversion of the balance sheet into US $, as the methodology used before was the Zodiac Gap; Reduction of 3 days of the monthly closing through the elaboration of a spreadsheet to control the delivery of activities and documents by the areas that through a kpi that measured if the deadline was met or not. Then this KPI was shown to managers and CFO, with a lot of training, explanation and collection, this time was reduced without losing the quality of the information;

Review of Financial Statements following local GAAP, US GAAP and IFRS. Participated in the process of identifying weaknesses of their internal controls over financial reporting and other risk management related engagements. Negotiated process improvements with high-level management, aiming at new opportunities. Performed operational and efficiency reviews considering a risk-based approach through process and controls assessment. Audited companies in different sectors including but not limited to pharmaceutical, energy, chemical, automotive and food & beverage. Supervised and trained consultants and actively engaged in the firm’s recruiting efforts. Involved in creation and completion of proposal for potential clients. Point of contact with clients; Due diligence work focus on federal, state, municipality taxes and insurances; Tax revision