SELECT * FROM USERS
WHERE
  (user_group="allow" OR user_group="admin")
  AND
  (user_subscription="autogoal" OR user_subscription="all")

SELECT * FROM USERS
WHERE
  user_group IN ("allow", "admin")
  AND
  user_subscription IN ("autogoal", "all")

SELECT *
  FROM USERS
 WHERE (user_group="allow" OR user_group="admin")
   AND (user_subscription="autogoal" OR user_subscription="all")