Resolution SII No. 86 supplements the annexed list referenced in Resolution Exempt No. 7 of 2025. It adds new entries to the list of entities qualifying for specific tax benefits, expanding the scope of beneficiaries. The amendment details the criteria for inclusion, outlines the documentation required for verification, and explains the procedural steps for updating the registry. It also clarifies the interaction between this resolution and the earlier 2025 resolution, ensuring that the expanded list is applied consistently across relevant tax regimes. The Subdirection of Audits is tasked with overseeing the implementation and verifying compliance. Entities listed must acknowledge receipt of the updated annex and confirm their eligibility within the stipulated timeframe. Failure to comply may result in loss of benefits. The resolution takes effect immediately and should be incorporated into all related tax assessments and benefit applications moving forward.