Group 1 - The article discusses the different tax rates applicable to advertising placements, which can vary between 9% and 13% depending on the location and applicable policies [2] - It explains that advertisements placed on the exterior walls and internal elevators of office buildings are classified as "real estate operating lease services" due to their immovable nature [2] - The article also mentions that advertisements on buses, which move around on the streets, fall under "tangible asset operating lease services" [2] Group 2 - It clarifies that individuals renting out their own housing are exempt from paying stamp duty on rental contracts, as per the regulations from the Ministry of Finance and the State Administration of Taxation [9][11] - The article emphasizes that the exemption applies specifically to rental contracts signed by individuals for housing [11]