Group 1 - The article emphasizes the importance of issuing invoices correctly according to the law, stating that businesses must provide invoices when receiving payments for goods or services, and customers can report non-compliance [5][6][8] - It clarifies that discounts must be properly documented on invoices; if discounts are only noted in the remarks section, they cannot be deducted from the taxable sales amount [8][6] - The article outlines the principle of revenue recognition for businesses, indicating that revenue should be recognized when goods are delivered, not when payment is received, in accordance with the accrual basis of accounting [15][17] Group 2 - The article discusses the use of electronic invoices and how taxpayers can query, verify, download, print, and confirm the purpose of electronic travel itineraries through designated platforms [22] - It mentions that the regulations regarding electronic invoices will come into effect on December 1, 2024, highlighting the shift towards digitalization in tax documentation [23]

Group 1 - The article discusses the requirements for individual income tax settlement for business income in 2025, which starts on January 1, 2026 [9][12]. - Entities required to handle the settlement include individual industrial and commercial households, sole proprietorships, partners in partnerships, and individuals engaged in production and business activities [9][12]. - The deadline for filing the tax settlement is March 31 of the year following the income generation, specifically from January 1, 2026, to March 31, 2026, for the 2025 tax year [19]. Group 2 - The article outlines the specific scenarios in which individuals must report business income, including income from production and business activities, educational services, medical services, consulting, and other paid services [14][16][18]. - The process for filing includes logging into the electronic tax bureau, collecting personnel information, and submitting the necessary details for tax reporting [20][22][27]. - After completing the filing, individuals can check the status of their submission and proceed with payment if the declaration is successful [27].