Group 1 - The article discusses the handling process for taxpayers with unresolved matters, including notifications for overdue declarations and unprocessed violations [4] - If unresolved matters exist, the system prompts details about overdue declarations and violations, allowing taxpayers to view more information [4] - If no unresolved matters are found, the system directs users to a successful processing page where they can download relevant documents [4] Group 2 - Starting from January 1, 2026, individuals selling residential properties purchased for less than two years will be subject to a 3% value-added tax, while those selling properties held for two years or more will be exempt from this tax [9] - The article provides insights into the tax deduction certificates required for corporate income tax, emphasizing the importance of proper documentation for deductible expenses [11][12] - Tax deduction certificates are categorized into internal and external certificates, with specific requirements for each type [12] Group 3 - The article outlines procedures for handling non-compliant invoices, stating that businesses must obtain valid invoices or other external certificates to support their expenses [13][14] - If a business cannot obtain a valid invoice due to specific circumstances, it can still deduct expenses by providing alternative documentation [15][16] - There are time requirements for obtaining tax deduction certificates, generally needing to be acquired before the end of the corporate income tax settlement period [17] Group 4 - The article references the policy basis for the management of corporate income tax deduction certificates, citing the announcement from the National Taxation Administration [18]