Group 1 - The article discusses the process of managing digital invoices through the national electronic tax bureau, emphasizing the steps for individuals to push invoices to their employers for viewing and downloading [11][15][17]. - It outlines the operational steps for accessing the invoice business module, including logging into the electronic tax bureau and navigating to the invoice section [13][14]. - The article highlights the importance of receiving invoices from individuals with an employment relationship, allowing for efficient management of tax-related documents [17]. Group 2 - The article provides a detailed guide on how to query and download pushed invoices, including entering specific conditions such as the invoice number and the taxpayer identification number [15][16]. - It mentions the status of received invoices, indicating whether they have been viewed or not, which aids in tracking and managing invoice processing [17].

Group 1 - The article discusses the conditions under which the transfer of equity income is considered to have legitimate reasons, particularly focusing on inheritance or transfer to close relatives who can provide legal proof of relationship [4] - It highlights that if the assets of a company, such as real estate, exceed 20% of total assets, the tax authority may require an asset evaluation report to determine the equity transfer income [4] - The article outlines the methods for determining the original value of equity when individuals transfer shares, including cash contributions, non-monetary asset contributions, and specific circumstances for free transfers [4]