Group 1 - The article discusses the tax implications for individuals involved in equity transfer transactions, emphasizing the need for timely tax declaration based on specific conditions [12][13]. - It outlines the criteria under which taxpayers must report their tax obligations, including scenarios such as payment of transfer price or signing of transfer agreements [12]. - The article specifies that equity transfer includes various forms of transactions, such as selling shares, public offerings, and judicial transfers [13]. Group 2 - The document references the guidelines for stamp duty calculation when multiple parties are involved in a taxable document, indicating that tax amounts should be calculated based on each party's share [9]. - It highlights the importance of determining the tax basis for taxable contracts and property transfer documents when multiple taxpayers are involved [9].