This resolution creates a special registry for charitable institutions that sell used goods, outlining the procedures for registration and ongoing compliance. It specifies eligibility criteria, required documentation, and the procedural steps institutions must follow to obtain and maintain registration status. The text also details the tax implications for transactions conducted by registered entities, including exemptions and reporting obligations. Additionally, the resolution mentions oversight responsibilities assigned to the Subdirection of Audits, which will monitor adherence to the registry rules and conduct periodic reviews. Institutions are required to submit annual reports on sales of used goods and to update their registration information whenever there is a material change in activities. The resolution becomes effective immediately upon publication, and non‑compliance may result in removal from the registry and associated penalties. Stakeholders are encouraged to review the new requirements and adjust their operational processes accordingly.