Group 1 - The article emphasizes the adjustment in the reporting method for annual reports of tax-related professional service institutions, which will be simplified by the tax authority's information system starting from 2025 [2] - Various institutions providing tax-related professional services, including tax firms, accounting firms, law firms, and other related entities, are required to submit annual reports [2][4] - Specific business element information must be reported by tax firms and certain service providers who completed designated services in the previous year, with a deadline of March 31, 2026 [4][8] Group 2 - The annual report will consist of overall data generated by the tax authority's system, which institutions must verify and correct if necessary [5] - The deadline for submitting the annual report is March 31, 2026, through the electronic tax bureau [6] - Specific business element information to be reported includes completion dates, signatories, business income, and tax amounts involved, also due by March 31, 2026 [7][8] Group 3 - Instructions for filling out the annual report include logging into the electronic tax bureau and navigating to the relevant sections for submission [10] - Institutions must ensure the accuracy of reported business income, which should generally not exceed the total VAT declared income for the same year [26] - It is advised to complete the verification and submission early to avoid issues related to system congestion near the deadline [26]