Verified Certificate

Supported by the following organizations

This is to certify that Luiz Antônio Guimarães Silva successfully completed and received a passing grade in VGAPx_Sp: Modelo de estimación de brechas de IVA RA-GAP a course of study offered by IMFx, an online learning initiative of the International Monetary Fund.

Noted by

Eric Hutton

Eric Hutton

Economista Principal del Departamento de Finanzas Públicas Fondo Monetario Internacional

Vitor Gaspar

Vitor Gaspar

Director del Departamento de Finanzas Públicas Fondo Monetario Internacional

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