Resolution SII No. 84 establishes minimum thresholds for withholding agents and contributors subject to retention, aligning them with those defined in Exempt Resolution SII No. 42 from 2018, which reorganised the subject responsible for VAT compliance. The current resolution updates those thresholds to reflect recent economic conditions and policy objectives. It explicitly defines the categories of agents responsible for withholding, the applicable rates, and the procedural steps for reporting and remitting retained amounts. The text also outlines exceptions and special regimes where modified rates apply, ensuring clarity for taxpayers operating in niche sectors. The resolution mandates that all relevant entities adjust their withholding practices to comply with the new thresholds beginning the first month after publication. Non‑compliance may trigger audits and potential penalties. The Subdirection of Audits is charged with monitoring adherence and providing guidance on implementation issues.