The State of São Paulo issued Decree n. 59,089, of April 15, 2013, which allows the taxpayer to request a special regime to change the tax substitution regime provided by law, in order for the establishment to be considered as tax substitute upon the remittance of the product. This same ruling determined that tax authorities can automatically make this change in a taxpayer’s regime.

(State Decree/SP n. 59,089, 04.15.2013, Official Gazette/SP, 04.16.2013).