Carlos Henrique de Oliveira
Labor and Employment, Tax
Holds a Bachelor’s Degree in Civil Engineering. Also holds a Bachelor’s and a Master’s Degree in Law from Faculdade de Direito da Universidade de São Paulo (USP). A Graduate Degree in Labor Law from Università degli Studi di Modena e Reggio Emilia, in Modena, Italy. A Graduate Degree in Corporate Accounting from Fundação Pesquisa e Desenvolvimento da Administração, Contabilidade e Economia (FUNDACE). Professor in the graduate programs at USP in Ribeirão Preto, Insper, and Mackenzie. Researcher at GETRAB-USP and NEF/FGV. Tax Advisor to the International Monetary Fund. Former Tax Auditor, having held the position of Program Director at the Brazilian Federal Revenue Service. Served as a member of the Administrative Council of Tax Appeals (CARF) from 2010 to 2018 and as its President between 2022 and 2023.
São Paulo
Additional information
Professor in Graduate courses at FIPECAFI (Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras).
Visiting professor at the Higher School of Advocacy of the Brazilian Bar Association (OAB).
Visiting professor in MBA courses at Fundação Getulio Vargas (FGV).
Visiting Professor at the Judicial School of the Regional Labor Court of the 2nd Region (EJUD 2), since 2012.
Professor and Coordinator of the Social Security Tax Law course at IBDT (Brazilian Institute of Tax Law).
Instructor at ESAF (Escola de Administração Fazendária).
Member of the Legal Counsel of SINDUSCON/SP and President of the Social Security Tax Committee of ABAT (Brazilian Tax Law Association).
Periodic Reviewer for the Federal Revenue Journal: Tax and Customs Studies.
Former Professor in the Graduate course in Labor Law and Social Security at FAAP (Fundação Armando Álvares Penteado).
Former Coordinator of the Graduate course in Tax Law for the staff of the Brazilian Federal Revenue Service, taught by the Escola de Direito de São Paulo (Fundação Getulio Vargas).
Former Professor in Graduate courses in Business Law, Tax Law, and Labor Law at Fundação Getulio Vargas (FGV).
Head of the Inspection Service of DRFB Social Security in São Paulo – North (Jan/2004 to Jan/2008). Acting Head of the Taxation Division of the 8th Regional Taxation Office (since Oct/2011). Adjudicator at the Taxation Review Office in São Paulo (since June 2018).
Member of the team preparing Normative Instruction MF/RFB nº 829 of 03/18/2007.
Member of the team preparing the MF/RFB Normative Instruction nº 774 of 08/29/2007.
Member of the team preparing the MPS/SRP Normative Instruction nº 23 and 24 of 04/30/2007.
Member of the National Standardization Team in 2007.
Coordinator of the team developing of the Tax Procedures Manual in 2006.
Member of the team preparing the Normative Instruction MPS/SRP nº 03 of 07/14/2005.
Member of the team for preparing Internal Guidance MPS/SRP nº 11 of 08/12/2005.
Member of the review team for INSS/DC Normative Instruction No. 100, republished on 03/30/2004.
Coordinator of the team for updating the INSS Inspection Manual on the subjects of Civil Construction, Assignment of Labor and Joint Liability in August 2004.
Member of the team preparing INSS/DC Normative Instruction No. 100 of 12/18/2003.
Acknowledgements
The Best Lawyers®, 2025 issue.
2022. Functional Merit Award Minister Leopoldo Bulhões, Administrative Council for Tax Appeals (CARF).
2018. Recognition and Appreciation, Brazilian Federal Revenue Office in Uberlândia/MG.
2015. Honored Professor of Class 04 of the MBA in Tax Management and Tax Planning, Fundação Getulio Vargas.
2014. Honored Professor of Class 03 of the MBA in Tax Management and Tax Planning, Fundação Getulio Vargas.
2013. Honored Professor of Class 02 of the MBA in Tax Management and Tax Planning, Fundação Getulio Vargas.
2012. Honored Professor of Class 01 of the MBA in Tax Management and Tax Planning, Fundação Getulio Vargas.
2012. Commendation Order SRRF08/G – No. 52, Regional Superintendence of the Brazilian Federal Revenue in the 8th Fiscal Region.
Associations
Brazilian Bar Association (OAB).