Inspiring Women in Law: a conversation with Mildred Almengor Roca  

"Analytical skills, empathy and ethics are equally or more important than technical knowledge."
 

Mildred María Almengor Roca is a lawyer specialized in commercial and tax law, as well as a sworn translator. From her role at Alegalis, she has oriented her work towards a legal practice that is close, responsible and aligned with the needs of the Guatemalan environment.

In this interview, Mildred shares her vision on the practice of law, the importance of continuing education and the balance between professional and personal life. She also reflects on the challenges of the legal system in Guatemala and the role of law as a tool for positive change.

Latin Counsel: What motivated you to study law and specialize in tax and commercial matters?

Mildred Almengor: Since I was very young I felt a great attraction for justice and order. I chose law because I wanted to be an agent of change and give people the tools to defend their rights. I specialized in commercial and tax law because I believe that the economic development of the country depends in large part on a healthy business system and fair and efficient tax collection. I like to be part of that gear that drives both legal compliance and the growth of companies and consequently the country’s economy.

Latin Counsel: If you were not a lawyer, what profession do you think you would have chosen and why?

Mildred Almengor:I probably would have been an economist or a psychologist. Economics appeals to me because I am interested in how political and fiscal decisions affect people’s daily lives. And psychology because I am fascinated by understanding human behavior, something that is also useful in law.

Latin Counsel: What aspects of your work do you find most rewarding?

Mildred Almengor: Seeing a client come out of a legal or tax audit successfully or achieving a fair business negotiation is very rewarding. Knowing that I helped protect their wealth or facilitate a good deal is a huge reward. I also really enjoy the pedagogical part: explaining something complex to a client and having them understand it gives me satisfaction.

Latin Counsel: How do you keep up to date on trends and changes in the tax and commercial fields?

Mildred Almengor: First, in the basic source of every citizen, reading news. In addition, I read bulletins from the Superintendency of Tax Administration as well as all its publications and institutional criteria; I follow national and international academic publications, I participate in trainings and I am part of several professional forums. I also have colleagues with whom I constantly exchange criteria. Being updated is part of my ethical commitment to my clients. In addition, I consider myself a person who is always hungry for knowledge and learning, so I always enroll in courses, postgraduate courses, diploma courses, which keep me updated and expand my knowledge.

Latin Counsel: How do you balance your professional life with your hobbies and personal activities?

Mildred Almengor: It is a challenge, but I have learned to set healthy limits. I organize myself with specific agendas and blocks of time for work and for myself. I know that sometimes there are negotiations that require greater availability of my time and demand more dedication, so I give it to them, but I know that it is something temporary and not always, because having personal activities and hobbies is basic to disconnect and recharge energy, besides always having calm for a better professional practice. In this sense, Alegalis has been a very strong ally, because it shares this criterion of having a balance and that it is necessary for its collaborators to have their personal time and time to disconnect.

Latin Counsel: Tell us about a hobby that you are passionate about and how it helps you in your professional life.

Mildred Almengor: I love reading, especially historical novels and Latin American literature. It helps me to develop empathy, understanding of social context and to have a broader vision, which is valuable to better understand my clients and to write clearly.

Latin Counsel: How do you handle stress and pressure in your daily work?

Mildred Almengor: Because of the work I do, I consider that I deal with high levels of stress and pressure, but I have learned to keep them under control mainly with organization, conscious breathing and a good work team. I also have a support network that helps me see things from a different perspective when things get difficult. Also, at Alegalis we are characterized by being a team, I like to consider that we are leaders, we have empathy and we are there for each other to support each other when needed.

Latin Counsel: What is your approach to provide comprehensive advice to your clients?

Mildred Almengor: First, understand their business thoroughly. You can’t give useful advice if you don’t know the context. Then, I explain all the possible options with their risks and benefits, and finally, I look for practical, legal and sustainable solutions.

Latin Counsel: What impact do you think your training as a sworn translator has on your legal practice?

Mildred Almengor: It has definitely been one of the best decisions of my life, it is a plus that implies a huge advantage, especially in international contracts or advising foreign companies. I can review documents in English with confidence, and that reduces errors, misunderstandings and response times. In addition, it is well known that legal English is much more complex than "everyday" English, so having studied sworn translation allows me to have developed that legal English, which helps me to analyze, interpret and detect clauses in contracts or legal documents in another language that are key, which I believe someone with "normal" English would not do so easily.

Latin Counsel: What advice would you give to someone considering a career in law?

Mildred Almengor: Mainly, not to see it as a profession of memorizing laws, which is the idea that everyone has. That I see it as a vocation of service. Analytical skills, empathy and ethics are equally or more important than technical knowledge. I would tell him to follow this beautiful and complex career, that it is necessary to develop it in various areas of life and to do it in the most passionate way possible to be those agents of change that this career allows us.

Latin Counsel: How do you prepare yourself for international negotiations?

Mildred Almengor: I like to do a due diligence beforehand, to understand the cultural, business and economic context of the country of the other negotiating party. I research the applicable laws, the business culture of the parties and the client’s expectations. I also simulate possible scenarios to be ready for any twists and turns in the negotiation.

Latin Counsel: How do you think the current economic situation in Guatemala affects the tax and business environment in the country?

Mildred Almengor: As a lawyer specialized in commercial and tax law, and with a critical perspective on the current economic situation in Guatemala, I believe that it presents significant challenges for the tax and commercial areas.

Informality and distrust in the tax system limit tax collection and complicate fair competition. Many businesses do not formalize for fear of disproportionate tax burdens or cumbersome procedures, which is not only true for local merchants, but also impacts foreign investment and has tended to reduce it.

While the recently implemented reforms seek to improve tax collection and formalize the economy, their success will depend on effective implementation, adequate training and a favorable macroeconomic environment. It is essential that the State, in collaboration with the private sector and civil society, work together to overcome these challenges and promote sustainable and equitable economic development.

Latin Counsel: What initiatives or reforms would you recommend to improve tax justice in Guatemala and foster a more business-friendly environment?

Mildred Almengor: I believe that in order to improve tax justice in Guatemala and at the same time foster a more business-friendly environment, it is necessary to simplify the tax system, improve the training of SAT staff, promote more technical auditing rather than tax collection, and digitize more processes. It is also key to reduce corruption and make the use of taxes more transparent, that is to say, to improve tax morale so that the Guatemalan population and taxpayers in general develop a tax culture by seeing that their taxes are being used for their benefit.

To improve tax justice I would propose a progressive revision of the tax system, that is, to guarantee that those with greater economic capacity contribute proportionally more; an institutional strengthening of the SAT to improve collection efficiency and reduce tax evasion; and finally, to reform the Tax Code to protect taxpayer rights, that is, to balance the relationship between the Treasury and the taxpayer. To improve tax justice in Guatemala it is essential that the law is not only technically sound, but also socially legitimate.

To foster a more business-friendly environment, I would propose tax simplification for small and medium-sized enterprises, facilitating tax compliance and thus promoting formalization; create rules that increase the confidence of domestic and foreign investors; and encourage smart tax incentives, promoting strategic and sustainable sectors.

In addition to tax reforms, I believe that tax education is important; the population must know how the tax system works, why it is necessary to pay taxes and how these translate (or should translate) into public services. I would recommend campaigns starting at the school level, as well as training programs for entrepreneurs and taxpayers in general.

Latin Counsel: What changes would you like to see in your country’s legal system in relation to tax law?

Mildred Almengor: Definitely, I would like to have better access to tax justice: more specialized courts, more agile processes and judges trained in the matter. I would also like to see more alternative dispute resolution mechanisms.

Latin Counsel: What role do you think ethics plays in the practice of law?

Mildred Almengor: A central and primordial role. The trust of the client and society in general depends on our integrity. The law may have loopholes, but ethics is the compass that guides you when the legal framework is not sufficient.

Latin Counsel: How do you see the future of tax and commercial law in Guatemala?

Mildred Almengor: With moderate optimism. There are young professionals committed to excellence and efforts are being made to modernize the system. But we need real political will to implement deep reforms to achieve that boom in the framework of tax justice and to achieve a better economic environment which will lead to better and bigger international negotiations and foreign investments.

Latin Counsel: How does Alegalis promote diversity and inclusion within the work team?

Mildred Almengor: From my experience, Alegalis values diversity of thought, gender and experience. Collaborative environments are promoted, everyone is listened to equally and there is a genuine openness to grow professionally regardless of your background. As I mentioned before, I like the fact that Alegalis specializes in developing leaders, we are all a team and we have solidarity and companionship as a fundamental principle.

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