Group 1 - The article discusses the details of the Value-Added Tax (VAT) and additional tax declaration forms, specifically focusing on the sections relevant to taxable sales and exemptions [4][5][10]. - It outlines the requirements for filling out the VAT declaration forms, including the need to specify taxable service sales, exempt service sales, and the details of input tax deductions [6][12][14]. - The article emphasizes the importance of accurately reporting sales amounts and tax liabilities, including the handling of prepayments and adjustments for previous periods [7][8][10]. Group 2 - The article provides specific instructions for reporting input tax amounts, including the need to differentiate between certified invoices and other tax deduction documents [10][11]. - It highlights the conditions under which taxpayers can transfer input tax amounts out, particularly in cases of non-deductible transactions or adjustments [12][13]. - The article also mentions the simplified tax calculation method applicable to public transportation services starting from January 1, 2026, allowing for a reduced tax rate of 3% [22][23].

Core Viewpoint - The article discusses the VAT and additional tax declaration form applicable to small-scale taxpayers, detailing the various sections and requirements for accurate reporting of taxable sales and deductions [3][4][5]. Summary by Sections Section 1: Taxable Sales - The form includes sections for reporting taxable sales under different VAT rates, specifically 3% and 5%, with clear distinctions between goods, services, and exempt sales [3][4]. - It specifies that the sales amounts should be reported as tax-excluded sales, and includes categories for special VAT invoices and other VAT invoices [3][4]. Section 2: Exempt Sales - The form outlines the reporting of exempt sales, including those from small micro-enterprises and sales that do not meet the threshold for taxation [4][5]. - It emphasizes that the exempt sales should not include amounts that qualify under other VAT exemption policies [5][6]. Section 3: Tax Calculation - The form provides a detailed breakdown of how to calculate the taxable amount, including deductions for small micro-enterprises and sales below the threshold [5][6]. - It includes instructions for calculating the total tax payable after considering any deductions or exemptions [4][5]. Section 4: Additional Information - The article mentions that the form must be filled out by taxpayers engaged in taxable transactions and those transferring financial products, while other taxpayers are not required to fill it out [11]. - It also references the relevant policy guidelines from the National Taxation Bureau regarding VAT declaration [11].