Group 1 - The article emphasizes the urgency of completing the 2024 individual income tax reconciliation and business annual inspection by the deadline today [2][3][4] - Failure to complete the tax reconciliation may result in penalties, including the recovery of unpaid taxes and additional late fees, which will be noted in the taxpayer's record [4][5][6] - Businesses and individual entrepreneurs must prioritize the annual inspection to avoid being listed in the operating abnormality directory or facing other penalties [5][6] Group 2 - The article provides a detailed guide on the individual income tax reconciliation process, including preparation steps and common pitfalls [7][9][10] - It highlights the importance of understanding special deductions and the necessary documentation required for successful tax filing [9][10] - The article also addresses potential issues with tax refunds and the procedures for correcting or amending tax filings [9][10]