This resolution amends Exempt Resolution SII No. 193 from 2025, which established a register for small taxpayers conducting subsistence activities. The amendment refines the registration criteria, clarifies eligibility requirements, and updates procedural instructions for inclusion and removal from the register. It also specifies reporting obligations for participants and outlines the responsibilities of the Subdirection of Assistance to the Taxpayer in monitoring compliance. The text emphasizes that the modification aims to improve oversight and ensure accurate classification of micro‑enterprises, while maintaining consistency with existing tax legislation. The resolution becomes effective immediately upon publication and must be incorporated into the relevant tax filings by affected entities. Stakeholders are advised to review the updated criteria and adjust their registration status accordingly to avoid penalties.