Colombia

Cra 7 74 – 09

Bogota, A.A. 07854

Colombia

Tel: +57 1 426 2356

Email: psarmiento@deloitte.com

Website: www.deloitte.com

Pedro Enrique Sarmiento Pérez has more than 35 years of experience in tax management from the perspective of the taxpayers' obligations and as a business consultant for the private sector.

Pedro worked for 20 years in different positions at the National Tax and Customs Direction. He was responsible for designing tax policies, procedures and audit plans, and legal conceptualisations. He is also a member of the panel of international experts of the International Monetary Fund (IMF), where he contributed with missions in Washington, Guatemala and Bolivia.

After 10 years in the tax division of Deloitte as partner in charge of the indirect tax area, international trade and transfer pricing, Pedro was appointed director of the tax and legal practice in Colombia. He is responsible for all the tax and legal service lines for many Deloitte clients as well as the offices in Bogota, Cali, Medellin, Barranquilla and their 120 professionals.

Pedro's extensive experience includes: tax, customs, transfer pricing, ICA indirect tax (local commerce tax), consumer, stamp tax and utilities litigation; advisory on TIC regulation laws (technology, IT and communications); advisory on foreign trade, customs and ports; tax consulting, planning and structuring of business from the tax and transfer pricing perspective; tax outsourcing on income tax, indirect taxes, industry & commerce tax; advisory on VAT, ICT, excise tax.

He is involved in the direction and supervision of tax, transfer pricing and customs projects, as well as in the special consulting service in public and private enterprises in several industries.

Pedro holds a JD and MBA from the University of Los Andes as well as an expert in fiscalisation, from FDI (Berlin, Germany) and an LLM in taxation from the Universidad Externado de Colombia. He was a participant in international forums of the CIAT (Guatemala 1997) and a member of the negotiating commission of the Rules of Origin FTAA (Washington, 1996). He has also participated as author and editor in several publications such as 'El impuesto sobre la renta y complementarios, consideraciones teóricas y prácticas' together with Universidad Externado, as well as 'Reforma tributaria ley 1607 de 2012, reflexiones desde la perspectiva empresarial y académica'.