Formation of the Single tax payer's declaration form of Group IV (for Ukraine)

Single tax payer's declaration form of Group IV should be submitted to the controlling authorities by taxpayers who meet the following conditions:

1. They own/use registered and properly documented agricultural land plots and use them for economic activity.
2. The share of agricultural production for the previous year is not less than 75%.
3. They have submitted a declaration to the tax authorities for the existing agricultural land plots.

Initial Report Configuration

1. Click the button, which will open the Search function and enter Leasing Setup (IFRS 16), then follow the corresponding link.
2. In the settings card under the "XML Version" section, fill in the following fields:

Field	Description
Document Version Declaration 4 Group	Specify the XML document version for the Single tax payer's declaration form of Group IV. For example, J0103805.
Document Version Declaration Application 1	Specify the XML document version "Appendix 1" for the Single tax payer's declaration form of Group IV. For example, J0138105.
Document Version Declaration Application 3	Specify the XML document version "Appendix 3" for the Single tax payer's declaration form of Group IV. For example, J0138305.

Normative monetary valuation (NMV)

The NMV Indexing function is used to calculate a new value of the normative-monetary assessment for lease objects of the "Land" type taking into account the Consumer Price Index for the previous year.

To perform the NMV indexing function:

1. Click the button, which will open the Search function, and enter Leasing Setup (IFRS 16), then follow the corresponding link.
2. On the settings card, click the Indexation of NMV button, after which a dialog box will appear with the proposed indexing coefficient (by default = 1), as well as a filter for all Lease Objects fields for bulk indexing of lease objects with type = Land.
3. Fill in the dialog box and click OK. The system will fill in the Normative monetary valuation field on the Lease Object card with the new recalculated value taking into account the indexing coefficient for all filtered objects.

Generation of the Single tax payer's declaration form of Group IV

1. Click the button, which will open the Search function, and enter Lease Object Export, then follow the corresponding link.
2. On the request page of Lease Object Export, fill in the following fields sequentially:

Field	Description
Declaration Year	Specify the year for which the Single tax payer's declaration form of Group IV will be built.
Sequential number for the year	Specify the serial number of the Single tax payer's declaration form of Group IV, which is generated for submission to the tax authorities.
Declaration Type	Specify the type of Declaration for the Single tax payer's declaration form of Group IV to be generated for submission to the tax authorities: 1 - «General» 2 - «General new» 3 - «Amended general» 4 - «Reporting» 5 - «Reporting new» 6 - «Amended».
Administrative Territorial Unit Code (Type N)	Specify the administrative-territorial unit code for which the Single tax payer's declaration form of Group IV will be generated.
Declaration date	Specify the date of Declaration preparation.
Export to XML	Select if the Declaration for the Single tax payer's declaration form of Group IV needs to be generated in XML format.
Export to Excel	Select if the Declaration for the Single tax payer's declaration form of Group IV needs to be generated in Excel format.
Coefficient K	Specify the value of Coefficient K. Used in calculating the minimum tax liability of Single Tax Payers of the Fourth Group as of the Declaration preparation date.
Indexation Coefficient	Specify the Indexing coefficient value. Used in calculating the "Normative monetary valuation per unit area of land plot" in the declaration (page 2) (NMV * Indexing coefficient).
Application 1	Select if Appendix 1 to the Report needs to be exported.
Application 3	Select if Appendix 3 to the Report needs to be exported.
Total Amount of Taxes and Fees Paid	Specify the total amount of taxes and fees paid by the taxpayer during the tax (reporting) year (Appendix 3, Section II, line 02).
Min. Tax Liability (>50% Arable)	Specify Min. Tax Liability (>50% Arable) value. Applied in calculating the minimum tax liability for single tax payers of the fourth group with more than 50% of arable land.
Min. Tax Liability (≤50% Arable)	Specify Min. Tax Liability (≤50% Arable) value. Applied in calculating the minimum tax liability for single tax payers of the fourth group with an arable land share of 50% or less.

and click the OK button. The system will generate the Single tax payer's declaration form of Group IV in the chosen format (XML or Excel).