Group 1 - The article discusses the process of issuing red invoices in the context of sales returns or discounts, emphasizing the use of the electronic tax bureau for operations [2][4] - It outlines the steps for initiating the red invoice process, including the need for confirmation from both the invoicing and receiving parties when the blue invoice has been confirmed for use [7][8] - The article specifies that if the blue invoice has not been confirmed for use or accounting, the invoicing party can directly initiate the red invoice process [6] Group 2 - The article details the procedure for entering the red invoice information confirmation, including selecting the reason for issuing the red invoice and confirming the details before submission [12][13] - It highlights the importance of accurately entering the invoice date and selecting the appropriate blue invoice for red issuance [11][12] - The article provides a reminder that the electronic tax bureau is a standardized platform for handling these tax-related processes [15]