Group 1 - The article provides a step-by-step guide on how to log into the individual electronic tax bureau and submit tax declarations for individual business operators [1][2]. - It details the process of correcting previously submitted tax declarations, including selecting the tax period and modifying the profit information [4][6]. - The article emphasizes the importance of ensuring that any corrections made to past declarations are followed by the necessary adjustments to subsequent tax filings for the same year [6][8]. Group 2 - It explains the different VAT rates applicable to landscaping services, specifically that services related to planting should be taxed at 9%, while maintenance services should be taxed at 6% [14][15]. - The article clarifies that if a contract includes both types of services, the amounts must be separately stated to apply the correct tax rates; otherwise, the higher rate of 9% will apply [15]. - It discusses the VAT tax incentives for second-hand car dealers, stating that they can benefit from a reduced VAT rate of 0.5% under certain conditions [17][18].