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Cifuentes, Lemus & Asociados, S.C.

Maffalda Lemus

Maffalda Lemus



  • Administration Outsourcing
  • Auditing
  • Tax Advisory Services

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. Therefore, she is the partner director in charge of Management of The Human Capital. She collaborates actively with the Unit of Marketing and Communications . Ms Lemus was a teacher in the Postdegree of Tributary Management of the ENAHP-IUT during the year 2002 and 2003 and participates in diverse kind of forums and seminaries.


B.A. in Fiscal Science, mention: Revenue, National School of Management and Public Finance (Escuela Nacional de Administracion y Hacienda Publica) (1992), top position in her promotion. Specialization in Tax Law, Universidad Santa Maria (1996). Master en Dirección del Desarrollo y Liderazgo, ISEAD Business School, Madrid (2011-2012).
Areas of Practice

Administration Outsourcing | Auditing | Tax Advisory Services

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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