Group 1 - The article provides a step-by-step guide on how to apply for a tax clearance certificate for taxpayers who have not registered for tax operations through the electronic tax bureau [4][5][11]. - The process begins by accessing the electronic tax bureau without logging in, selecting the public service option, and navigating to the tax clearance application section [4][10]. - Taxpayers must enter their unified social credit code or taxpayer identification number, along with the legal representative's name and phone number, to receive a verification code via SMS [5][11]. Group 2 - If the system does not recognize the identity information, users are instructed to register as a natural person on the electronic tax bureau [5]. - In cases where the unified social credit code is incorrect, users are advised to verify the accuracy of the code and consult online if necessary [5]. - Once the system retrieves the taxpayer's name and legal representative's phone number, users can proceed to enter the verification code and confirm the application for the tax clearance certificate [5][11].