ICMS Covenant n. 35, of April 11, 2013, allows the State of São Paulo to authorize that taxpayers use accumulated ICMS credits and reimbursement of withheld ICMS to pay amounts included in the Special Term-Payment Program (PEP) provided by ICMS Covenant n. 108, of September 28, 2012.

(ICMS Covenant n. 35, 04.11.2013, Official Gazette, 04.16.2013 / ICMS Covenant n. 108, 09.28.2012, Official Gazette, 10.04.2012).