Group 1 - The announcement from the Ministry of Finance and the State Administration of Taxation (Announcement No. 13 of 2026) specifies that for taxable transactions involving multiple tax rates, the main business tax rate should apply [11]. - Specific scenarios are outlined where the applicable tax rate is determined by the main business, such as software sales with installation services, sales of construction materials with installation, and battery replacement services in electric vehicle charging [11]. - The announcement clarifies that taxpayers can deduct input VAT based on the electronic invoices obtained for domestic passenger transport services, provided they meet the necessary conditions [10].