This Resolution amends Article 65(1) of the Implementing Regulations of the Value Added Tax Law, updating the rules for requiring security from taxable persons. It broadens the Authority's power to request a cash or bank guarantee beyond just cases of suspected tax evasion. The Resolution establishes clear controls for such requests, mandating a written notification specifying the guarantee's type, value, and duration (not exceeding twelve months). Taxable persons must be given at least twenty days to comply. The guarantee's value is typically based on the quarterly Output Tax, with specific provisions for non-residents.