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Cifuentes, Lemus & Asociados

Maffalda Lemus

Maffalda Lemus


WSG Practice Industries


WSG Leadership

WSG in Latin America Group
WSG Main Group
She began her professional career in 1989 within the banking sector. In 1991 she joined the Firm Cortizo, Cifuentes & Asociados, currently Cifuentes, Lemus & Asociados. She swiftly gained higher positions and became Manager of the Tax Division. Her achievements enabled her to become a partner in 1997, and she was appointed Partner of the Tax Division. At present, she is the partner director in charge of said Division and the Management of The Human Capital. She has also under her responsibility the direction of the Unit of Publications in charge of the edition and publication of our informative bulletins and the web page. She was a teacher in the Postdegree of Tributary Management of the ENAHP-IUT during the year 2002 and 2003.


B.A. in Fiscal Science, mention: Revenue, National School of Management and Public Finance (Escuela Nacional de Administracian y Hacienda Pública) (1992), top position in her promotion. Specialization in Tax Law, Universidad Santa María (1996). Specialization in International Business Law, Universidad Metropolitana (2004).
Areas of Practice

Accounting | Public Finance | Taxation

Professional Career


Representative before the Technical Tax Committee of Moore Stephens Latin America
Member of the International Fiscal Association (IFA) and member of the Scientific Committee of the Venezuela Chapter.
Member of the Venezuelan Association of Financial Law (ASOVEDEFI)
Representative before the Taxes Committee of the Empresarial Venezuelan Council of Audit (CEVA)

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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