Group 1 - The deadline for applying for the refund of personal income tax withholding fees for the year 2025 is March 31, 2026. Eligible applicants can follow specific steps to process their applications [2]. - To verify the tax payment data for the year 2025, the system defaults to select all entries. If any selected entry needs to be deselected, it must be done at the tax service hall [3]. - After verifying the information, users can view the settlement statement and select details such as "bank account" and "bank number" before clicking on "apply for refund" [4].

Group 1 - The article discusses the tax obligation timing for taxpayers selling taxable products, specifying different scenarios for direct payment, credit sales, prepayment, and collection through banks [2] - For direct payment sales, the tax obligation occurs on the day the payment is received or the invoice is issued [2] - In cases of credit sales, the tax obligation is determined by the contract payment date or the day the taxable product is dispatched if no written contract exists [2] - For prepayment sales, the tax obligation arises on the day the taxable product is dispatched [2] - When using collection through banks, the tax obligation occurs on the day the taxable product is dispatched [2]