Does a private security company need to conduct an annual inventory of special equipment? XIX
Ministry of Internal Affairs of the Russian Federation
APPENDIX TO ORDER No. 288
"On measures to implement the Decree of the Government of the Russian Federation of July 21, 1998 N 814"
Instructions for organizing the work of internal affairs bodies to control the circulation of civilian and service weapons and ammunition for them on the territory of the Russian Federation
XIX. The procedure for conducting an inventory of weapons and ammunition by legal entities
147. Inventory - a complete check of the availability of weapons and ammunition for compliance with registration data, the procedure for maintaining their records and ensuring safety, is carried out in organizations and institutions on the basis of an order from the head of a legal entity or in accordance with the instructions of the heads of the relevant internal affairs bodies.By order of the head of the legal entity, 10 days before the start of the inventory, the chairman and members of the inventory commission are appointed, the terms of its work and the procedure for submitting the inventory report and collation sheets on the inventory are determined.
The inventory of weapons and ammunition issued by internal affairs bodies for temporary use is carried out in accordance with the procedure established by the Ministry of Internal Affairs of Russia for this category of weapons and ammunition.
148. Inventories are carried out:
B) when changing the person responsible for the safety of weapons and ammunition, or the head of a legal entity (on the day of acceptance and transfer of cases);
C) in the event of a natural disaster, fire, accident, or other emergency situations resulting in the movement of weapons or ammunition (for a specific participant in such events);
D) during the liquidation or reorganization of a legal entity (including during the transformation of a state or municipal unitary enterprise) before drawing up a liquidation or separation balance sheet.
149. To carry out an inventory within one year, a permanent inventory commission of at least three people is created in the organization. The inventory commission includes one of the heads of the legal entity, employees of the accounting service and other specialists who have studied the structure and nomenclature of the weapons being checked, as well as safety measures when handling them.
The composition of the inventory commission, as a rule, should not change until the commission expires. In exceptional cases, replacement of commission members is carried out on the basis of an order from the head of the legal entity.
The head of the organization must create conditions for conducting an inventory of weapons and ammunition, relieve commission members from performing other duties during the inventory, and also allocate the required number of technical workers authorized to work with weapons and ammunition.
150. Persons responsible for the safety of weapons and ammunition carry out the posting of all completed operations on the movement of weapons and ammunition and display their balances in the accounting books with certification by their own signature on the day of inventory.
151. Before starting the inventory, members of the commission must:
A) study the requirements of legislative and other regulatory legal acts of the Russian Federation, regulatory legal acts of the Ministry of Internal Affairs of Russia regulating the procedure for the circulation of weapons and ammunition and their inventory;
B) prepare forms for inventory lists, inventories of number registration and collating sheets of the results of inventory of weapons and ammunition, register them in the prescribed manner. At the same time, preliminary entry of remaining weapons and ammunition into the specified documents is not allowed;
C) check the availability of sealing means and sealing material, the details of which must differ from the sealing means available to the persons responsible for the safety of the weapon.
152. The commission should begin checking the actual availability of weapons and ammunition by checking the places where weapons and ammunition are stored and sealing existing safes, cabinets, pyramids, boxes with weapons and ammunition.
Opening and re-sealing of verified weapons storage places for their acceptance or issue is carried out only by members of the inventory commission.
153. The presence of weapons is established through a mandatory piece, complete and number counting, as well as checking the weapons’ compliance with technical documentation (passports, forms or their duplicates) in the presence of the person responsible for its safety.
Checks of cartridges packed in sealed packages or metal zinc are carried out by examining the integrity of the container according to the markings applied, about which a corresponding note is made in the inventory list. In the absence of markings (including partial ones), these packages must be opened, and the cartridges must be counted piece by piece.
Labels certified by the chairman of the commission indicating the date of inspection are inserted into inspected safes, cabinets, pyramids, boxes and closures by the commission.
154. Collectible and exhibited weapons and cartridges from the Museum Fund of the Russian Federation are included in the inventory records taking into account the requirements established by the Ministry of Culture of the Russian Federation.
155. Inventory lists and inventories of number registration are filled out taking into account the requirements established for conducting inventories in internal affairs bodies. Corrections and additions are certified by members of the inventory commission and persons responsible for the safety of weapons and ammunition.
Inventories are primary inventory documents that are filled out directly at the places (at sites) where weapons and ammunition are stored as they are checked. Upon completion of the inspection, each completed page of inventory is signed by members of the commission and the person responsible for the safety of weapons or ammunition.
156. Weapons and ammunition received during the inventory process are entered into separate inventories. In this case, in the line to indicate the intended purpose of the weapon, the entry “Weapons (cartridges) received during the inventory” is made, and in the “Note” column it is indicated from whom it came, the date of receipt and the numbers of receipt (accompanying, transport) documents.
157. Weapons and ammunition that were in the possession of organization employees who went on a business trip at the time of inventory are accepted for credit according to accounting documents. In this case, the date of issue, surnames and initials of the persons who received them, and the grounds for issue are indicated in the “Note” column.
158. The results of the inventory of weapons and ammunition are reflected in the comparison sheet, which is filled out in triplicate. Each copy of the statement is signed by the chairman and members of the commission, as well as the person responsible for the safety of the inspected weapons or ammunition.
159. If facts of shortage or surplus of weapons and ammunition are identified, the inventory commission immediately notifies the head of the legal entity.
160. Based on the results of the inventory, the commission draws up an act in two copies, and for weapons and ammunition issued by internal affairs bodies for temporary use - in three copies.
The act reflects the state of storage, accounting of weapons and ammunition, facts of shortages, surpluses, damage and loss, as well as proposals for eliminating identified deficiencies.
The act is reviewed and approved by the head of the legal entity within three days from the date of its signature and submission by the commission.
161. The first copies of the act, inventory list, number registration list, matching sheet and other materials are stored in a separate accounting file with the person responsible for the safety of weapons in the organization, the second copies are transferred to the internal affairs body, the third copies are transferred to the economic unit of the regional internal affairs body Affairs, internal affairs bodies subordinate to the Main Internal Affairs Directorate or the URO of the Ministry of Internal Affairs of Russia, to which weapons and ammunition were issued for temporary use.
In explanations for the protocol dated 07/08/2015, representatives of the defendant explained that the inventory was actually carried out within the time limits reflected in the documentation, the weapons did not decrease according to the transfer and acceptance certificate and were actually located in the storage room of Private Security Company Stix LLC. The discrepancy in the information about the assigned weapon was the result of a typo and computer failure.
The case materials with the application to bring LLC “PSC Stix” to administrative liability were transferred to the arbitration court, which has jurisdiction in accordance with Art. The Russian Federation is assigned to consider this category of cases.
Objecting to the statement, Private Security Company Stix LLC indicated that the inventory of weapons and ammunition was actually carried out on 01/01/2015 at the designated time at 8 o’clock. until 10 o'clock Members of the inventory commission were directly in the storage room from 8 a.m. 20 minutes. until 8 o'clock 43 minutes when the storage room was de-alarmed. At the time of the inventory, all weapons had been handed over and were in the storage room. After comparing and establishing the actual availability of weapons and ammunition, they were issued to the employees. There were no grounds for recording the departure and arrival of service weapons according to the transfer and acceptance certificate dated September 12, 2014 No. 11 and the invoice dated October 27, 2014 No. 404 in the book of number registration and personal identification of weapons. In fact, the controversial weapon did not leave the storage room. The discrepancy in information about the number of weapons assigned to employees in the book of number registration and personal assignment of weapons and the weapons assignment list located in the weapons storage room arose as a result of a technical error when printing the list. The number of weapons assigned to employees in the book corresponds to the permits issued individually to each guard and corresponds to reality.
Having assessed the evidence presented, the court came to the following conclusions.
In accordance with Art. 3 of the Federal Law of 04.05.2011 No. 99-FZ “On licensing of certain types of activities” (hereinafter referred to as Law No. 99-FZ), a license is a special permit for the right to carry out a specific type of activity by a legal entity or individual entrepreneur (performing work, providing services that constitute the licensed type of activity), which is confirmed by a document issued by the licensing authority on paper or in the form of an electronic document signed with an electronic signature, if the application for a license indicated the need to issue such a document in the form of an electronic document; licensing requirements are a set of requirements that are established by the provisions on licensing specific types of activities, are based on the relevant requirements of the legislation of the Russian Federation and are aimed at ensuring the achievement of licensing goals.
By virtue of Part 2 of Art. 2 of Law No. 99-FZ, compliance by the licensee with licensing requirements is mandatory when carrying out the licensed type of activity.
According to clause 32, part 1, art. 12 of Law No. 99-FZ, private security activities are subject to licensing.
The guilt of Private Security Company Stix LLC in committing the alleged offense was established by the court and is confirmed by the case materials. The Company has not provided evidence of the objective impossibility of complying with legal requirements when carrying out licensed activities, as well as taking all measures within its control to comply with licensing requirements and prevent violations.
The actions of Private Security Company Stix LLC contain elements of an administrative offense, the liability for which is established by Part 3 of Art. Section II. Special part > Chapter 14. Administrative offenses in the field of entrepreneurial activity and the activities of self-regulatory organizations > Article 14.1. Carrying out business activities without state registration or without special permission (license)" target="_blank">14.1 Code of Administrative Offenses of the Russian Federation.
No procedural violations were established during inspection activities and drawing up a protocol on an administrative offense by the administrative body. Certain Art. In the Russian Federation, the statute of limitations for bringing to justice at the time the case was considered by the court had not expired.
At the same time, taking into account the fact that the violation did not entail adverse consequences and real harm to state-protected public relations, prompt elimination of violations, as indicated by the Sarapulsky Defense Ministry of the Ministry of Internal Affairs of Russia in a petition dated August 31, 2015, the arbitration court came to the conclusion that there are grounds for recognizing the offense as minor and applying the provisions of Art. RF to release the company from liability with the issuance of an oral reprimand.
In accordance with paragraph 17 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 02.06.2004 No. 10 “On some issues that have arisen in judicial practice when considering cases of administrative offenses”, having established the insignificance of the offense when considering a case on bringing to administrative liability, the court, guided by part 2 of article Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 25. Consideration of cases of administrative offenses > § 1. Consideration of cases of bringing to administrative liability > Article 206. Decision of the arbitration court in the case of bringing to administrative liability " target="_blank">206 of the Arbitration Procedure Code of the Russian Federation and Article of the Russian Federation, makes a decision to refuse to satisfy the requirements of the administrative body, releasing from administrative liability due to the insignificance of the offense, and is limited to an oral remark, as indicated in the reasoning part of the decision.
Based on the above, the court refuses to satisfy the application.
Applications for bringing to administrative responsibility a state fee in accordance with Art. Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 25. Consideration of cases of administrative offenses > § 2. Consideration of cases challenging decisions of administrative bodies on bringing to administrative liability > Article 208. Filing an application to challenge a decision administrative body on bringing to administrative liability" target="_blank">208 of the Arbitration Procedure Code of the Russian Federation and Article of the Russian Federation are not taxed.
Judicial practice on:
Carrying out business activities without registration or without permissionJudicial practice on the application of Art. 14.1. Code of Administrative Offenses of the Russian Federation
147. Inventory - a complete check of the availability of weapons and ammunition for compliance with registration data, the procedure for maintaining their records and ensuring safety - is carried out in organizations and institutions on the basis of an order from the head of a legal entity or in accordance with the instructions of the heads of the relevant internal affairs bodies.
By order of the head of the legal entity, 10 days before the start of the inventory, the chairman and members of the inventory commission are appointed, the terms of its work and the procedure for submitting the inventory report and collation sheets on the inventory are determined.
The inventory of weapons and ammunition issued by internal affairs bodies for temporary use is carried out in accordance with the procedure established by the Ministry of Internal Affairs of Russia for this category of weapons and ammunition.
148. Inventories are carried out:
b) when changing the person responsible for the safety of weapons and ammunition, or the head of a legal entity (on the day of reception - transfer of cases);
c) in the event of a natural disaster, fire, accident or other emergency situations resulting in the movement of weapons or ammunition (for a specific participant in such events);
d) during the liquidation or reorganization of a legal entity (including during the transformation of a state or municipal unitary enterprise) before drawing up a liquidation or separation balance sheet.
149. To carry out an inventory within one year, a permanent inventory commission of at least three people is created in the organization. The inventory commission includes one of the heads of the legal entity, employees of the accounting service and other specialists who have studied the design and nomenclature of the weapons being checked, as well as safety measures when handling them.
The composition of the inventory commission, as a rule, should not change until the commission expires. In exceptional cases, replacement of commission members is carried out on the basis of an order from the head of the legal entity.
The head of the organization must create conditions for conducting an inventory of weapons and ammunition, relieve commission members from performing other duties during the inventory, and also allocate the required number of technical workers authorized to work with weapons and ammunition.
150. Persons responsible for the safety of weapons and ammunition carry out the posting of all completed operations on the movement of weapons and ammunition and display their balances in the accounting books with certification by their own signature on the day of inventory.
151. Before starting the inventory, members of the commission must:
a) study the requirements of legislative and other regulatory legal acts of the Russian Federation, regulatory legal acts of the Ministry of Internal Affairs of Russia regulating the procedure for the circulation of weapons and ammunition and their inventory;
b) prepare forms for inventory lists (Appendix 75), number registration lists (Appendix 76) and collating statements of the results of inventory of weapons and ammunition (Appendix 77), register them in the prescribed manner. At the same time, preliminary entry of remaining weapons and ammunition into the specified documents is not allowed;
c) check the availability of sealing means and sealing material, the details of which must differ from the sealing means available to the persons responsible for the safety of the weapon.
152. The commission should begin checking the actual availability of weapons and ammunition by checking the places where weapons and ammunition are stored and sealing existing safes, cabinets, pyramids, boxes with weapons and ammunition.
Opening and re-sealing of verified weapons storage places for their acceptance or issue is carried out only by members of the inventory commission.
153. The presence of weapons is established through a mandatory piece, complete and number counting, as well as checking the weapons’ compliance with technical documentation (passports, forms or their duplicates) in the presence of the person responsible for its safety.
Checks of cartridges packed in sealed packages or metal zinc are carried out by examining the integrity of the container according to the markings applied, about which a corresponding note is made in the inventory list. In the absence of markings (including partial ones), these packages must be opened, and the cartridges must be counted piece by piece.
Labels certified by the chairman of the commission indicating the date of inspection are inserted into inspected safes, cabinets, pyramids, boxes and closures by the commission.
154. Collectible and exhibited weapons and cartridges from the Museum Fund of the Russian Federation are included in the inventory records taking into account the requirements established by the Ministry of Culture of the Russian Federation.
155. Inventory lists and number records are filled out taking into account the requirements established for conducting inventories in internal affairs bodies. Corrections and additions are certified by members of the inventory commission and persons responsible for the safety of weapons and ammunition.
Inventories are primary inventory documents that are filled out directly at the places (at sites) where weapons and ammunition are stored as they are checked. Upon completion of the inspection, each completed page of inventory is signed by members of the commission and the person responsible for the safety of weapons or ammunition.
156. Weapons and ammunition received during the inventory process are entered into separate inventories. In this case, in the line to indicate the intended purpose of the weapon, the entry “Weapons (cartridges) received during inventory” is made, and in the “Note” column it is indicated from whom it came, the date of receipt and the numbers of receipt (accompanying, transport) documents.
157. Weapons and ammunition that were in the possession of organization employees who went on a business trip at the time of inventory are accepted for credit according to accounting documents. In this case, the date of issue, surnames and initials of the persons who received them, and the grounds for issue are indicated in the “Note” column.
158. The results of the inventory of weapons and ammunition are reflected in the comparison sheet, which is filled out in triplicate. Each copy of the statement is signed by the chairman and members of the commission, as well as the person responsible for the safety of the inspected weapons or ammunition.
159. If facts of shortage or surplus of weapons and ammunition are identified, the inventory commission immediately notifies the head of the legal entity.
160. Based on the results of the inventory, the commission draws up an act in two copies, and for weapons and ammunition issued by internal affairs bodies for temporary use - in three copies.
The act reflects the state of storage, accounting of weapons and ammunition, facts of shortages, surpluses, damage and loss, as well as proposals for eliminating identified deficiencies.
The act is reviewed and approved by the head of the legal entity within three days from the date of its signature and submission by the commission.
161. The first copies of the act, inventory list, number registration list, matching sheet and other materials are stored in a separate accounting file with the person responsible for the safety of weapons in the organization, the second copies are transferred to the internal affairs body, the third copies are transferred to the economic unit of the regional internal affairs body Affairs, internal affairs bodies subordinate to the Main Internal Affairs Directorate or the URO of the Ministry of Internal Affairs of Russia, which issued weapons and ammunition for temporary use.
XX. Requirements for the placement of weapons, equipment of weapons rooms, storage facilities, warehouses,
premises for display, demonstration or trade in weapons, shooting ranges and shooting ranges
162. Citizens of the Russian Federation must store weapons and ammunition at their place of residence, as well as at places of stay in safes, locked metal cabinets or boxes made of high-strength materials or in wooden boxes lined with iron<*>.
<*>In accordance with the provisions of paragraph 59 of the Rules for the circulation of civilian and service weapons, approved by Decree of the Government of the Russian Federation of July 21, 1998 No. 814.
If the owner has a weapons collection, the room where the weapons are stored is equipped with a security and fire alarm, and the doorway is equipped with a metal entrance door with additional locks and a door frame.
A metal grill is additionally installed in the windows of the room (apartment) located on the first (last) floor of the building in the manner prescribed for weapons storage areas.
If it is impossible to install an alarm system for technical reasons, cabinets and boxes for storing weapons are attached to one of the walls of the room with steel bolts (at least two) with a thread diameter of 16 mm or more.
163. Weapons must be stored by legal entities in safes, cabinets, pyramids and boxes installed in specially equipped premises, unloaded, with the trigger pulled, the safety on, clean and lubricated, separately from cartridges.
Weapons assigned to employees of legal entities are attached in a safe, cabinet, pyramid or box with tags indicating the type, model and number of the weapon in accordance with the inventory and the book of registration and registration of weapons.
164. In the weapons rooms of legal entities with special statutory tasks, it is permitted to store cartridges together with weapons in blocks, magazines, removable drums or clips.
Weapons in original packaging (boxes, boxes) and cartridges in capping (zinc, boxes with zinc) can be stored on racks.
Bulk cartridges are stored only in metal boxes, closed with two locks, different in secret.
165. Separate storage is carried out in separate safes, metal cabinets, pyramids and boxes:
a) cartridges and weapons (except for the cases specified in paragraph 164 of these Instructions). In this case, cartridges containing pyrotechnic compositions or filled with tear and irritant substances, as well as cartridges that have misfired, are stored in separate packaging;
b) artistically decorated weapons of all types containing precious metals or precious stones;
c) weapons seized and accepted for temporary storage from citizens or employees of other legal entities, as well as the specified weapons and those on the balance sheet;
d) gunpowder packaged in special sealed metal closures (boxes), and gunpowder packaged in plastic bags for retail sale.
166. Metal cabinets and boxes for storing weapons must be locked and have a thickness of at least 2 mm, for storing gunpowder, cartridges and products containing a pyrotechnic charge or pyrotechnic projectile equipment - at least 3 mm, and those used for transporting weapons by air - not less than 1.6 mm.
167. Safes, cabinets, pyramids, boxes and racks are placed in rooms no closer than 1.5 m from the entrance doors and 0.5 m from window openings, and boxes with cartridges and aerosol packages - no closer than 1 m from heating devices. The distance in front of safes, cabinets and pyramids should ensure that their doors can be opened without hindrance.
168. For each safe, pyramid, cabinet and box, an inventory is made, which indicates the types of weapons stored, their quantity and numbers, and a tag is attached indicating the name and serial number according to the inventory of the premises, the name of the unit (legal entity) in whose use there is a weapon, as well as the surnames and initials of the person responsible for the safety of the weapon, and the number of his seal or seal imprint.
The above inventories are signed by the responsible persons and are updated as changes are made to them.
169. Rooms for storing weapons and ammunition must meet the following requirements for their technical strength:
169.1. The walls, partitions, ceiling and floor of the premises must be solid: brick or stone masonry with a thickness of at least 360 mm, concrete wall blocks with a thickness of at least 200 mm, concrete blocks in two layers, each with a thickness of at least 90 mm, reinforced concrete panels with a thickness of at least 180 mm.
Elements of the structure that do not meet the specified requirements are covered with a steel grill, the rods of which must have a diameter or cross-sectional width of at least 16 mm, and the cell size must not exceed 150 x 150 mm.
When constructing internal walls, it is allowed to make them from paired gypsum concrete panels with a thickness of at least 80 mm each with the specified metal lattice laid between them.
To strengthen the walls, it is permitted to use other special materials that are not inferior in technical characteristics to the specified structures according to the conclusions of the expert and forensic unit of the internal affairs body or the State Institution NPO "Special Equipment and Communications" of the Ministry of Internal Affairs of Russia.
A hidden work report is drawn up on the fulfillment of the specified requirements for the technical strengthening of premises for storing weapons or ammunition.
169.2. Ventilation hatches and openings in the walls intended for utility networks are covered with a steel grill made of a bar with a diameter of at least 16 mm with a cell size of no more than 50 x 50 mm.
169.3. Doorways are equipped with:
a solid steel door with a thickness of at least 3 mm, reinforced along the perimeter and diagonals with a steel profile with a wall thickness of at least 3 mm and a shelf (side) width of at least 50 mm;
a lattice door made of a rod with a diameter of at least 16 mm with a cell size of no more than 150 x 150 mm, which is also welded along the perimeter and diagonals;
steel box made of profile with a wall thickness of at least 5 mm and a shelf width of at least 100 mm.
169.4. The above metal gratings are boiled at each intersection of the rods and connections with the profiles, and the ends of the door frames are embedded into the walls by 80 mm and cemented.
169.5. Entrance and lattice doors must have internal locks, different in security, reliable fastenings and hinge devices.
The cross-sectional area of the bolts of locks or locking devices must be at least 3 cm2.
The entrance door is additionally equipped with devices for sealing, as well as steel eyes with a thickness of at least 3 mm for locking from the outside with a padlock or a second internal lock.
169.6. The room for storing weapons must be equipped with fire extinguishing means in accordance with the standards established by the state fire service of the Ministry of Internal Affairs of Russia, and a security and fire alarm (at least two lines) with output to the centralized monitoring console of the private security unit of the internal affairs body.
The alarm wiring is done in a hidden design. The alarm sensors at the mounting points are covered with a steel sheet to prevent free access to them.
If it is impossible for technical reasons to connect the premises to centralized security, it is equipped with an autonomous alarm system with the installation of sound and light alarms near the security post (with 24-hour security) or on the outside of the building.
The alarm power supply system must have a backup power source that is triggered automatically when the main power supply is disconnected.
169.7. To receive and issue weapons, a window with an internal metal door with a thickness of at least 3 mm, locked from the inside with a lock, is allowed in the wall of the room or in the entrance door.
The window frame in the wall is made of a steel profile with a wall thickness of at least 5 mm and a shelf width of at least 100 mm, the size of which should not exceed 300 x 200 mm.
170. Storage of weapons and ammunition by legal entities not related to their use, as well as in excess of the established storage standards in weapons rooms (more than 500 weapons or 15 thousand pieces of ammunition) is carried out in warehouses equipped in accordance with the requirements of this Instruction.
Warehouses are located, as a rule, in separate non-residential buildings, and underground structures or above-ground buildings with embankments up to roof level are equipped for storing cartridges. Examinations of calculations for the construction (reconstruction) of such structures are carried out on behalf of the Russian Ministry of Internal Affairs by state specialized organizations.
The walls, ceiling and floor of storage rooms must meet the requirements established for weapons rooms.
The premises are equipped with main and emergency gates, as well as additional lockable metal bars. Gates must be metal or wooden, upholstered on the outside and at the ends with iron at least 2 mm thick, have reliable hinge fastenings, internal locks and latches (top and bottom). Metal gratings are made from rods with a thickness of at least 16 mm. Entrance gates and grilles may have built-in doors equipped in compliance with the above requirements.
Gates, grilles and entrance doors are reinforced along the perimeter and diagonals with steel profiles with a wall thickness of at least 5 mm and a shelf width of at least 100 mm.
Window openings are closed with metal grilles made of rods with a diameter or section width of at least 16 mm with cells measuring no more than 150 x 150 mm or an area of no more than 150 cm2 when making shaped cells.
The bases of gates and metal grilles are embedded to a depth of at least 80 mm and cemented.
Isolated areas are equipped in the warehouse for recipients (deliveries) of weapons and ammunition, persons responsible for the safety of weapons and ammunition, storage of permitted accounting documentation and sealing means.
In the indicated places, buttons are installed for emergency calling of police officers or security of a legal entity, which can be duplicated by the senior (duty) daily squad, the chief of the guard.
The warehouse must have fire extinguishing equipment, an inventory of the premises, written instructions for persons responsible for the safety of weapons and ammunition on the procedure for accepting and handing over premises and checking the security and fire alarm systems.
171. Organizations that have customs terminals or other warehouses intended for storing weapons and ammunition, submit design documentation for these structures to the Main Directorate of Specialized Operations of the Ministry of Internal Affairs of Russia or the Main Internal Affairs Directorate, URO of the Ministry of Internal Affairs of Russia to check for compliance with the requirements of the Ministry of Internal Affairs of Russia in terms of engineering and technical equipment with security equipment , ensuring access control and regime inside the facility, as well as requirements for the placement of weapons and ammunition in their storage areas.
172. The storage of weapons (more than 15 thousand units) and ammunition (more than 50 thousand units) is carried out in warehouses equipped with the requirements established for the production of weapons or ammunition.
173. Storage of collectible weapons and ammunition is carried out by legal entities in storage facilities or in other premises equipped taking into account the requirements established for weapons rooms, as well as those determined by the Ministry of Culture of Russia for weapons and ammunition included in the Museum Fund of the Russian Federation.
174. When exhibiting weapons and ammunition at exhibitions, their demonstration in trading floors and during events held by decisions of federal executive authorities or executive authorities of constituent entities of the Russian Federation, weapons and ammunition are placed in closed display cases (stands) equipped with alarms.
Display cases must be sealed (sealed) by the person responsible for the safety of weapons (museum curator).
In cases where the premises for exhibitions and demonstrations of weapons have the technical strength provided for by these Instructions for places where weapons are stored, 24-hour storage in closed display cases is permitted.
175. Firearms, pneumatic weapons and gas weapons may be displayed on open stands during commercial exhibitions or when weapons are displayed in sales areas during the working day. In this case, each weapon sample is secured to the stand substrate with a lock, preventing the possibility of its free removal from the stand, and is equipped with an individual alarm system.
After the closing of the exhibition or upon completion of the demonstration, weapons placed on open stands are deposited daily in the weapons rooms.
Each showcase and stand is marked with a serial number according to the inventory of the premises, as well as an inventory number.
176. In each place where weapons and ammunition are stored, an inventory is posted indicating the number of safes, cabinets, pyramids, boxes and racks located in them, their serial and inventory numbers, as well as the numbers of seals and seals with which they are sealed.
Inventory of safes, cabinets, pyramids, boxes and shelf labels are signed by the persons responsible for the safety of weapons, and are clarified by them by making changes to them.
A tag indicating the surname and initials of the person responsible for the safety and fire safety condition of the premises is attached to the entrance door of the place where weapons and ammunition are stored.
177. If weapons are stored in one premises of several divisions of a legal entity, by order of the head, a person is appointed responsible for the safety of weapons in the premises.
In this case, the weapons of the units must be stored in safes, cabinets, pyramids and boxes separately and sealed (sealed) by the persons responsible for the safety of the weapons in each unit.
178. In legal entities with special statutory tasks, the first set of keys to the place of storage of weapons, safes, cabinets, pyramids and boxes must be kept by the person responsible for the safety of weapons, and the second set by the head of the legal entity.
If, by order of the head of the organization, the responsibility for issuing weapons is assigned to the head of the guard or shift, the person on duty in the security unit, the second set of keys is kept by the indicated persons and is transferred at the end of duty against signature in the duty reception and delivery book.
The procedure for storing and using the second set of keys in other organizations is determined by order of the head of the legal entity in agreement with the internal affairs body.
179. The operation of shooting ranges, shooting ranges and shooting ranges is permitted after the installation of shooting sites and storage of weapons (cartridges) in accordance with the requirements of these Instructions, as well as obtaining permission from the internal affairs bodies to use weapons at an existing shooting facility.
Legal entities engaged in the production of weapons or ammunition operate industrial shooting facilities on the basis of production licenses.
180. Indoor (enclosed) shooting ranges must have bulletproof walls and ceilings, semi-open shooting ranges must have bulletproof walls and transverse interceptions on top, and outdoor shooting ranges must have bullet receptacles and side earthen ramparts, the necessary safety zones with external fencing around the perimeter.
181. Indoor, semi-open and outdoor shooting ranges are equipped with bullet traps for firing from the corresponding types of firearms with a rifled barrel.
Shooting bench complexes for shooting smooth-bore firearms must have security zones with an external fence around the perimeter, excluding damage to any objects outside the given territory.
Shooting ranges are equipped in the manner prescribed for open shooting ranges, can be designed for a large number of shooting participants and have different distances.
182. The installation of open shooting ranges intended for shooting from small-caliber weapons at a distance closer than 2 km from populated areas is excluded, and shooting ranges for shooting from weapons with a caliber of more than 5.6 mm - 6 km. Semi-open shooting ranges are not located closer than 300 meters from residential and public buildings.
183. The shooting gallery and weapons room, if they are located in the same building, are separated from auxiliary rooms (classrooms, recreation rooms, trainers’ offices and utility rooms) by steel lattice partitions. These partitions are equipped with lattice doors, which must be locked at all times. Partitions are made of steel rod with a diameter of at least 16 mm. The bars of the lattice partitions are welded at each crosshair, forming cells no larger than 150 x 150 mm. The ends of the grating rods are embedded in the wall, ceiling, floor to a depth of at least 80 mm and filled with concrete (cemented).
184. It is not allowed to store firearms in the shooting galleries of shooting ranges during a break between shootings, as well as leaving weapons and ammunition at the firing line without supervision.
185. Instructions for access and intra-facility regime are developed for each shooting range, shooting range and shooting range, taking into account the characteristics of the protected facility, approved by the head of the organization and agreed upon with the relevant internal affairs bodies.
The access regime for the facility must provide for the establishment of the procedure for entry and exit, bringing in, taking out (exporting) weapons, ammunition and other material assets.
The intra-facility regime includes measures to ensure compliance with the internal operating regulations of the shooting facility (working hours for workers, the procedure for issuing and returning weapons and ammunition, maintaining permanent and one-time passes).
In order to ensure access and internal control, the entrance doors to the shooting range (shooting gallery) are equipped with reliable locks, an electric bell and a peephole (video surveillance equipment).
Access to the shooting facility for workers, shooters-athletes and citizens must be made through a checkpoint, which must be equipped with the necessary boxes for storing keys and documentation, stands with sample passes, instructions, schedules of classes in sections, and so on.
186. The suitability of a shooting range, shooting range and shooting range for operation is determined by a commission consisting of employees of licensing and permitting work of internal affairs bodies with the involvement of specialists from the state fire, sanitary-epidemiological and architectural supervision, as well as the head of the organization.
187. A permit to use weapons at the relevant shooting facility is issued on the basis of a petition from the head of a legal entity with a description of its location. The application also indicates information about the responsible person (last name, first name, patronymic, year of birth, place of birth, address of residence). Attached to it is a list of persons who have access to weapons and ammunition, information about the security of the premises, building or structure where they will be stored.
The application is accompanied by a plan - a diagram of an open shooting range, a shooting range, a shooting range, a description of the equipment, as well as a commission conclusion on their suitability for use.
Security activities have their own specifics, which are associated with the costs of purchasing protective equipment, weapons and ammunition. How to take into account weapons and ammunition in the accounting and tax accounting of private security companies?
The specifics of the activities of private security companies require the availability of appropriate weapons and ammunition for them, as well as special means.
First of all, let's define the concepts of weapons and ammunition. The documents regulating the relations arising during the circulation of weapons, ammunition and cartridges for them on the territory of the Russian Federation are the Federal Law of December 13, 1996 No. 150-FZ “On Weapons” (hereinafter referred to as Law No. 150-FZ) and the Traffic Rules civilian and service weapons, main parts of firearms and cartridges “On measures to regulate the circulation of civilian and service weapons and cartridges for them on the territory of the Russian Federation” (approved by Decree of the Government of the Russian Federation of July 21, 1998 No. 814).
Weapons are understood as devices and objects that are structurally designed to hit a living or other target or send signals. This means that weapons include not only pistols, revolvers, rifles, but also other types of special military equipment. A cartridge is a device designed to be fired from a weapon.
Features of accounting for weapons and ammunition
The list of types of weapons for security guards is given in Appendix No. 3 to the Decree of the Government of the Russian Federation of August 14, 1992 No. 587 “Issues of non-state (private) security and non-state (private) detective activities.”
In security activities, firearms without a barrel, gas pistols and revolvers, mechanical sprayers, aerosol, electroshock and other devices that have different prices and are widely used.
Weapons are accepted for accounting as a fixed asset if the conditions established by clause 4 of PBU 6/01 “Accounting for fixed assets” are simultaneously met (approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n):
the object is intended for use in security activities;
the object will be used for more than 12 months;
The private security company does not involve the subsequent resale of weapons;
the object is capable of generating economic benefits (income) in the future.
Important!
According to the Classification of fixed assets included in (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1), weapons used in security activities (code 14 2927000) are included in the fifth depreciation group.
For example, gas rifles and pistols (code 14 2927180), edged weapons (code 14 2927190) have a useful life of over 7 years up to 10 years inclusive.
Depreciation on weapons is calculated in the generally established manner - from the 1st day of the month following the month the weapon was accepted for accounting (clause 21 of PBU 6/01).
If the cost of a weapon is less than 40 thousand rubles per unit (a specific cost criterion must be established in the accounting policy of the private security company for accounting purposes), then it can be reflected in accounting and financial statements as part of inventories. And in order to ensure the safety of weapons in private security companies, proper control over their movement must be organized (paragraph 4, paragraph 5 of PBU 6/01).
In accounting, purchased ammunition for weapons is taken into account as part of inventories at the actual costs of their acquisition (clause 5 and clause 6 of PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 . No. 44n). To account for cartridges, account 10 “Materials” and subaccount 9 “Inventory and household supplies” are used.
The main data for writing off cartridges is operational accounting data.
The consumption of cartridges by an enterprise can be in the following cases:
for their use in training shooting;
when there is a justified need to use service weapons.
The rules for storing and recording weapons and ammunition are regulated by Order of the Ministry of Internal Affairs of the Russian Federation dated April 12, 1999 No. 288 (hereinafter referred to as the Order of the Ministry of Internal Affairs). Quantitative and number registration of weapons and ammunition is carried out by the head of the private security company or his deputy, or by an employee who is assigned such duties by order of the head (clause 123 of the Order of the Ministry of Internal Affairs). Accounting for weapons or ammunition is carried out according to orders, invoices, cards, statements, acts and other receipt and expenditure documents, as well as registers, books and journals for accounting for weapons and ammunition (clause 124 of the Order of the Ministry of Internal Affairs).
Important!
When conducting an inventory of weapons and ammunition, private security companies should take into account in addition to the requirements contained in the Guidelines for the inventory of property and liabilities (approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49) and additional requirements put forward in section XIX “Procedure for conducting an inventory of weapons and ammunition cartridges" Order of the Ministry of Internal Affairs.
Thus, the first copies of the act, inventory list, license plate inventory, matching sheet and other materials are stored in a separate accounting file with the person responsible for the safety of weapons in the organization, the second copies are transferred to the police department, the third copies are transferred to the economic unit of the regional police department (clause 161 Order of the Ministry of Internal Affairs).
Features of tax accounting of weapons and ammunition
As a rule, private security companies use the simplified tax system. In this case, acquired service weapons costing less than 100,000 rubles per unit are taken into account as part of material expenses (clause 5, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation, clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
Weapons with an initial cost of more than 100,000 rubles per unit are a fixed asset. In this case, the costs of its acquisition are taken into account in the manner provided for in paragraph 1 of paragraph 1 of Art. 346.16 Tax Code of the Russian Federation.
The cost of cartridges reduces the tax base when they are put into operation (clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation and clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).
Private security companies that apply the general taxation system take into account purchased weapons either as part of fixed assets (if the initial cost is more than 100 thousand rubles) or as part of materials (objects costing 100,000 rubles or less).
Important!
When including the cost of weapons and ammunition as part of tax expenses, one should take into account the standards for providing weapons and ammunition to private security companies, given in Appendix No. 5 to the Decree of the Government of the Russian Federation of August 14, 1992 No. 587 “Issues of non-state (private) security and non-state (private) detective activities "
For example, electric shock devices and spark gaps are issued at the rate of 1 unit per guard. Expenses for the purchase of weapons and ammunition in excess of the established norms raise claims from the tax authorities regarding non-compliance with the criteria of Article 252 of the Tax Code of the Russian Federation.
Security activities have their own specifics, which are associated with the costs of purchasing protective equipment, weapons and ammunition. How to take into account weapons and ammunition in the accounting and tax accounting of private security companies?
The specifics of the activities of private security companies require the availability of appropriate weapons and ammunition for them, as well as special means.
First of all, let's define the concepts of weapons and ammunition. The documents regulating the relations arising during the circulation of weapons, ammunition and cartridges for them on the territory of the Russian Federation are the Federal Law of December 13, 1996 No. 150-FZ “On Weapons” (hereinafter referred to as Law No. 150-FZ) and the Traffic Rules civilian and service weapons, main parts of firearms and cartridges “On measures to regulate the circulation of civilian and service weapons and cartridges for them on the territory of the Russian Federation” (approved by Decree of the Government of the Russian Federation of July 21, 1998 No. 814).
Weapons are understood as devices and objects that are structurally designed to hit a living or other target or send signals. This means that weapons include not only pistols, revolvers, rifles, but also other types of special military equipment. A cartridge is a device designed to be fired from a weapon.
Features of accounting for weapons and ammunition
The list of types of weapons for security guards is given in Appendix No. 3 to the Decree of the Government of the Russian Federation of August 14, 1992 No. 587 “Issues of non-state (private) security and non-state (private) detective activities.”
In security activities, firearms without a barrel, gas pistols and revolvers, mechanical sprayers, aerosol, electric shock and other devices that have different costs and useful lives are widely used.
Weapons are accepted for accounting as a fixed asset if the conditions established by clause 4 of PBU 6/01 “Accounting for fixed assets” are simultaneously met (approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n):
- the object is intended for use in security activities;
- the object will be used for more than 12 months;
- The private security company does not involve the subsequent resale of weapons;
- the object is capable of generating economic benefits (income) in the future.
According to the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1), weapons used in security activities (code 14 2927000) are included in the fifth depreciation group.
For example, gas rifles and pistols (code 14 2927180), edged weapons (code 14 2927190) have a useful life of over 7 years up to 10 years inclusive.
Depreciation on weapons is calculated in the generally established manner - from the 1st day of the month following the month the weapon was accepted for accounting (clause 21 of PBU 6/01).
If the cost of a weapon is less than 40 thousand rubles per unit (a specific cost criterion must be established in the accounting policy of the private security company for accounting purposes), then it can be reflected in accounting and financial statements as part of inventories. And in order to ensure the safety of weapons in private security companies, proper control over their movement must be organized (paragraph 4, paragraph 5 of PBU 6/01).
In accounting, purchased ammunition for weapons is taken into account as part of inventories at the actual costs of their acquisition (clause 5 and clause 6 of PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 . No. 44n). To account for cartridges, account 10 “Materials” and subaccount 9 “Inventory and household supplies” are used.
The main data for writing off cartridges is operational accounting data.
- for their use in training shooting;
- when there is a justified need to use service weapons.
The rules for storing and recording weapons and ammunition are regulated by Order of the Ministry of Internal Affairs of the Russian Federation dated April 12, 1999 No. 288 (hereinafter referred to as the Order of the Ministry of Internal Affairs). Quantitative and number registration of weapons and ammunition is carried out by the head of the private security company or his deputy, or by an employee who is assigned such duties by order of the head (clause 123 of the Order of the Ministry of Internal Affairs). Accounting for weapons or ammunition is carried out according to orders, invoices, cards, statements, acts and other receipt and expenditure documents, as well as registers, books and journals for accounting for weapons and ammunition (clause 124 of the Order of the Ministry of Internal Affairs).
When conducting an inventory of weapons and ammunition, private security companies should take into account in addition to the requirements contained in the Guidelines for the inventory of property and liabilities (approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49) and additional requirements put forward in section XIX “Procedure for conducting an inventory of weapons and ammunition cartridges" Order of the Ministry of Internal Affairs.
Thus, the first copies of the act, inventory list, license plate inventory, matching sheet and other materials are stored in a separate accounting file with the person responsible for the safety of weapons in the organization, the second copies are transferred to the police department, the third copies are transferred to the economic unit of the regional police department (clause 161 Order of the Ministry of Internal Affairs).
![](https://i0.wp.com/rosco.su/upload/medialibrary/ba1/40.png)
Features of tax accounting of weapons and ammunition
As a rule, private security companies use the simplified tax system. In this case, acquired service weapons costing less than 100,000 rubles per unit are taken into account as part of material expenses (clause 5, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation, clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
Weapons with an initial cost of more than 100,000 rubles per unit are a fixed asset. In this case, the costs of its acquisition are taken into account in the manner provided for in paragraph 1 of paragraph 1 of Art. 346.16 Tax Code of the Russian Federation.
The cost of cartridges reduces the tax base when they are put into operation (clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation and clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).
Private security companies that apply the general taxation system take into account purchased weapons either as part of fixed assets (if the initial cost is more than 100 thousand rubles) or as part of materials (objects costing 100,000 rubles or less).
When including the cost of weapons and ammunition as part of tax expenses, security standards should be taken into account weapons and ammunition of private security companies, given in Appendix No. 5 to the Decree of the Government of the Russian Federation of August 14, 1992 No. 587 “Issues of non-state (private) security and non-state (private) detective activities.”
For example, electric shock devices and spark gaps are issued at the rate of 1 unit per guard. Expenses for the purchase of weapons and ammunition in excess of the established norms raise claims from the tax authorities regarding non-compliance with the criteria of Article 252 of the Tax Code of the Russian Federation.