Group 1 - The article discusses the penalties for failing to comply with tax declaration deadlines, including specific scoring systems based on the timing of corrections [5][6][7] - It outlines the consequences for not fulfilling withholding obligations, detailing point deductions based on the duration of non-compliance and the amount involved [7] - The article emphasizes that if the last day of the correction period falls on a legal holiday, the deadline is extended to the next working day [7] Group 2 - The article provides guidance on the retention of documentation for tax benefits related to R&D expenses, stating that the main institution must keep records for cross-provincial consolidated tax-paying enterprises [13][14] - It clarifies that individuals selling or purchasing housing are exempt from stamp duty according to specific regulations established in 2008 [20][21]