Group 1 - The article provides a step-by-step guide for small-scale taxpayers to file their VAT and additional tax returns online through the electronic tax bureau [3][5][8] - It emphasizes that individual businesses without operating income are still required to file tax returns on time, including personal income tax for business income [9] Group 2 - The article explains the process for issuing red invoices in cases of sales returns, errors in invoicing, or service interruptions, highlighting the need to follow specific procedures [13][15] - It details the steps for companies to initiate the red invoice process, including filling out the "Red Invoice Information Confirmation Form" and obtaining customer confirmation [17]

Group 1 - The article discusses the simplified tax declaration process for small-scale taxpayers, emphasizing that only they can use this method [2][3][4] - It outlines the steps involved in the simplified declaration, including selecting tax types, verifying data, and submitting the declaration [3][4][5] - The article provides a detailed breakdown of the tax types that can be declared, such as value-added tax and corporate income tax, along with the corresponding amounts [3][4] Group 2 - The article explains the importance of confirming tax payment information before proceeding with the payment process [5] - It highlights the need for taxpayers to choose a payment method and complete the payment after successful submission of the tax declaration [5] - The article includes a reminder for taxpayers to ensure their bank details are correct when applying for tax refunds [12][14]