Dinelma Amaral

Reporting to the General Finance Manager – team of 6 professionals • Development and implementation of comprehensive tax planning strategies, ensuring tax efficiency, optimization of tax burden, and legal compliance. • Management of direct and indirect tax calculation and payment processes. • Coordination of ancillary tax obligations at the federal, state, and municipal levels. • Leadership in tax audits and inspections. • Analysis and interpretation of tax legislation applicable to the business. • Management of tax risks and implementation of internal controls. • Tax support to internal departments and participation in strategic projects. • Institutional liaison with regulatory agencies (ANTT and ANM) and external consulting firms. • Team management, with a focus on technical development and employee engagement. • Support to the Legal department in administrative and judicial tax-related proceedings.

• Leadership in discussions and definition of accounting policies with Group Accounting Services. • Technical representative of the company before ANTT (regulatory agency). • Review and approval of Financial Statements, ensuring compliance with accounting standards. • Management of the Insurance area for six months, focusing on operational efficiency and cost reduction.

Reporting to the CFO, team of 18 professionals • Responsible for the Accounting, Tax, and Controllership areas.

Reporting to the CEO, team of 20 professionals. • Responsible for the areas of Accounting, Tax, Controllership, Accounts Receivable (domestic and international), Accounts Payable, Procurement, Insurance, Treasury, and relationships with financial institutions. • Restructuring of the Controllership and Accounts Payable teams, along with the review of various accounting, financial, and tax processes, resulting in tax savings of approximately R$ 5 million, greater managerial visibility of balance sheet figures, improved cash flow, and strengthened compliance rules across the group. • Preparation, results analysis, and control of budget, cash flow, and financial-accounting reports for headquarters (BR GAAP and IFRS), as well as providing tax support to business areas.

Team of 25 professionals, responsible for the overall management of the company • Serving large companies and law firms (Light, Oi, GE, Nokia, Coca-Cola, among others). • Responsible for the Administrative, Financial, and Commercial areas. • Acting as a forensic assistant in labor and tax cases. • Professionalization of administrative and financial management, including the development and restructuring of operational processes, as well as cost and expense rationalization.

Reporting to the CFO, team of 32 professionals. • Responsible for the areas of Accounting, Tax, Accounts Payable, and Fixed Assets. • In charge of tax planning for both direct and indirect taxes, generating savings of approximately R$ 150 million, with highlights including the Rio Railway Program and the estimated calculation of ICMS on rail transportation in the state of Minas Gerais. • Complete restructuring of the Tax area, transforming it from a department focused solely on tax calculation into a strategic hub for compliance, tax planning, and internal consulting. • Review of accounting procedures related to expenditures on permanent way interventions (rails and sleepers), resulting in a positive impact of R$ 70 million on company results. • Restructuring of the Internal Audit department and implementation of the Risk Management area, with technical coordination and process definition. • Institutional representation before government bodies (federal, state, and municipal), clients (industrial and commercial), and suppliers. • Project management and implementation of the Oracle ERP system. • Strategic support on accounting and tax matters related to structured financial operations, including financial investments, hedging, and debenture issuance. • Development and coordination of internal control, audit, and cost reduction projects. • Active participation in the financial and tariff modeling committees formed by clients and shareholders. • Participation in the company's Board of Directors meetings.

• Responsible for tax consulting for various clients, due diligence work, and tax credit identification. • Leadership in several compliance and tax consulting projects involving direct and indirect taxes for large clients in wholesale and retail, industry, financial institutions, insurance companies, and service providers. • Conducted due diligence work in significant company acquisition and privatization processes. • Instructor in various seminars and lectures on tax-related topics.

Participation in compliance work related to direct and indirect taxes.