Providing material resources to organizations with mobilization tasks. General information about mobilization and mobilization

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Mobilization task

"...Mobilization task is a mobilization directive that sets a task for an enterprise, institution, organization for a certain nomenclature and quantity of products (works, services) for production (performance of works, services) according to the mobilization plan, as well as tasks for the creation (preservation, development) mobilization capacities to ensure the specified production (works, services)..."

Source:

DECREE of the Moscow Government dated April 27, 2004 N 278-PP

"ON MEASURES TO FURTHER DEVELOP AND INCREASE THE EFFICIENCY OF THE SYSTEM OF THE TERRITORIAL INSURANCE FUND OF DOCUMENTATION OF MOSCOW"

(together with the "PROGRAM FOR DEVELOPMENT OF THE MATERIAL AND TECHNICAL BASE OF THE SPECIAL LABORATORY OF THE HEAD SERVICE OF TSFD OF MOSCOW FOR 2004-2005", "REGULATIONS ON THE INTERDEPARTMENTAL COORDINATION COUNCIL FOR TERRITORIAL INSURANCE ONDU DOCUMENTATION OF MOSCOW", "REGULATIONS ON THE HEAD SERVICE OF THE TERRITORIAL INSURANCE FUND OF DOCUMENTATION OF MOSCOW", "REGULATIONS ON THE SYSTEM OF THE TERRITORIAL INSURANCE FUND OF DOCUMENTATION OF THE CITY OF MOSCOW", "REGULATIONS ON THE ORGANIZATION OF WORK FOR THE CREATION OF INSURANCE FUNDS OF DOCUMENTATION FOR CITY FACILITIES OF MOSCOW")

Official terminology.

Akademik.ru.

2012. See what a “Mobilization task” is in other dictionaries:

organizations classified as civil defense- 3.21 organizations classified as civil defense: Organizations that have a mobilization task (order) and/or present a high degree of potential danger of emergency situations in war and peacetime,... ... GOST R 55201-2012: Safety in emergency situations. The procedure for developing a list of measures for civil defense, measures to prevent emergencies of a natural and man-made nature when designing capital construction projects

- Terminology GOST R 55201 2012: Safety in emergency situations. The procedure for developing a list of measures for civil defense, measures to prevent emergencies of a natural and man-made nature during the design... ...

In accordance with paragraph 1 of Art. 265 of the Tax Code of the Russian Federation, non-operating expenses include reasonable costs for carrying out activities not directly related to production and (or) sales. These, in particular, include the costs of carrying out work on mobilization preparation, including the maintenance of capacities and facilities that are partially loaded (used), but necessary to implement the mobilization plan (clause 17). Such costs are taken into account for tax purposes only for taxpayers obliged to carry out such work, and provided that these costs are not subject to compensation from the budget.

What applies to mobilization preparation work? What documents can be used to confirm the costs of carrying them out? What controversial issues arise in connection with expenses? This will be discussed in the article.

Legal regulation

Legal regulation in the field of mobilization preparation and mobilization in the Russian Federation, the rights, duties and responsibilities of state authorities, local governments, as well as organizations and citizens of the Russian Federation are established by Federal Law No. 31-FZ<1>.

<1>Federal Law of February 26, 1997 N 31-FZ "On mobilization preparation and mobilization in the Russian Federation."

In accordance with paragraph 1 of Art. 1 of this Law, mobilization preparation in the Russian Federation is a set of measures carried out in peacetime to prepare in advance the economy of the country and its subjects, government bodies and organizations, the Armed Forces to ensure the protection of the state from an armed attack and meet the needs of the state and the needs of the population in military time.

For these purposes, organizations carry out special events and work, including (Article 9 of Federal Law No. 31-FZ):

development of mobilization plans within the limits of their powers (clause 3, clause 1);
execution of mobilization tasks (orders) in accordance with concluded agreements (contracts) in order to ensure mobilization preparation and mobilization (clause 5, clause 1).

At whose expense is mobilization preparation financed? The answer to this question is contained in Art. 14 of Federal Law No. 31-FZ, which states the following:

work on mobilization preparation in order to ensure the defense and security of the Russian Federation are expenditure obligations of the Russian Federation (clause 1);
organizations may incur costs for mobilization preparation work<2>, not subject to compensation from budgets, including the costs of maintaining capacities and facilities that are partially loaded (used) in production, but necessary to complete mobilization tasks (orders), which are included in non-operating expenses in accordance with the legislation of the Russian Federation (clause 2).

<2>In agreement with federal executive authorities, executive authorities of constituent entities of the Russian Federation and local government bodies with whose activities the activities of organizations are connected or in relation to whose property they exercise the functions of the owner.

Documents confirming the right of organizations with mobilization tasks to tax benefits

To include in non-operating expenses costs for carrying out mobilization preparation work that are not subject to compensation from the budget, it is necessary to draw up the relevant documents in accordance with the Regulations<3>, approved by the Ministry of Economic Development, the Ministry of Finance and the Ministry of Taxes.

<3>Regulations on the procedure for economic stimulation of mobilization preparation of the economy, approved. Ministry of Economic Development of Russia N GG-181, Ministry of Finance of Russia N 13-6-5/9564, Ministry of Taxes of Russia N BG-18-01/3 dated 12/02/2002.

For the purposes of this Regulation, property for mobilization purposes is understood to be property intended for the implementation of mobilization tasks (orders) in accordance with concluded agreements (contracts). Such property includes objects for mobilization purposes, as well as all types of mobilization stocks (reserves). Objects for mobilization purposes should be understood as objects for economic (production) purposes that are an integral part of the fixed assets (funds) of organizations.

The classification of the property of organizations as property for mobilization purposes is carried out only to the extent that it is necessary to carry out mobilization tasks (orders) (clause 2.1 of the Regulations).

Mobilization capacities, depending on the degree of their load in peacetime, are divided into:

used;
partially used (periodically (occasionally) loaded in the current production, kept in conditions that ensure their safety and readiness to carry out mobilization tasks (orders));
unused (not loaded in current production, kept in conditions that ensure their safety and readiness to carry out mobilization tasks (orders)).

Mobilization capacities that are partially used and not used in current production are conserved if necessary (clause 2.2 of the Regulations).

To the property of mobilization purposes of organizations in accordance with the All-Russian Classifier of Fixed Assets OK 013-94<4>The following fixed assets are included (clause 2.3 of the Regulations): buildings, structures, machinery and equipment (energy (power), workers, information), vehicles, production equipment.

<4>Approved by Resolution of the State Standard of Russia on December 26, 1994 N 359.

In accordance with clause 3.4 of the Regulations, organizations prepare in the established forms:

plan for carrying out mobilization preparation work carried out at the expense of the organization’s own funds (Form No. 4);
cost estimate for mobilization preparation work carried out at the expense of the organization’s own funds (Form No. 5).

The list of mobilization preparation works included in the plan of Form No. 4 is determined by Federal Law No. 31-FZ. Organizations prepare a plan in three copies and submit for approval (clause 3.5 of the Regulations):

to federal executive authorities or their legal successors;
to the executive authorities of the constituent entities of the Russian Federation<5>.

<5>In practice, there are cases when tax authorities, when checking the correctness of calculation of income tax, exclude from expenses the costs of mobilization preparation, justifying this by the need for mandatory approval of Form No. 4 by both the federal executive body and the executive body of the constituent entity of the Russian Federation. However, the courts, as a rule, reject this argument (see Resolutions of the Federal Arbitration Court ZSO dated September 19, 2005 N F04-6007/2005(14821-A27-15), dated May 31, 2006 N F04-2386/2006(21982-A27-15) , FAS North Caucasus Region dated July 12, 2006 N F08-3164/2006-1337A).

After approval, two copies of Form No. 4 are returned to the organizations (clause 3.6 of the Regulations).

To confirm their right to include mobilization preparation costs in non-operating expenses, taxpayers must submit agreed upon forms No. 4 and 5 to the tax authorities at the place of registration (clause 3.7 of the Regulations).

Note! Registration of documents by organizations that have mobilization tasks (orders) and carry out work on mobilization preparation is carried out annually (clause 3.8 of the Regulations).

At the same time, the Ministry of Finance and the Ministry of Economic Development approved Recommendations on the form of documents confirming the right of organizations with mobilization tasks to tax benefits<6>(hereinafter referred to as the Recommendations).

<6>Recommendations on the form of documents confirming the right of organizations that have mobilization tasks (orders) and (or) tasks for mobilization work to receive tax benefits, as well as to include in non-operating expenses reasonable costs for carrying out work on mobilization preparation, approved. Letter of the Ministry of Finance and the Ministry of Economic Development of Russia dated August 17, 2005 N 03-06-02-02/68.

There is no fundamental (substantive) difference between the documents approved by the Regulations and the Recommendations confirming the right to benefits. The list, the form of which is approved by the Regulations, and the list, the form of which is approved by the Recommendations, contain identical information, with the only difference that, together with the list approved by the Regulations, a cost estimate is presented, and the list approved by the Recommendations includes the columns “Primary documents , confirming the costs of the work" and "Basis for the work." Both of these documents are valid, since they have not been canceled to this day, and pursue similar goals - confirmation of the right to benefits. Consequently, the taxpayer draws up a package of documents confirming the right to the benefit in accordance with one of the above acts (Regulations or Recommendations).

For your information. The Ministry of Finance in Letter dated 08/03/2010 N 03-03-05/175 also indicated the possibility of using both one and the other document. Moreover, the financiers noted the following: the Tax Code of the Russian Federation does not establish a list of documents that must be drawn up when carrying out the specified work, and does not impose any special requirements for their execution and completion. Taking into account the provisions of Art. 4 of the Tax Code of the Russian Federation, the specified Recommendations and Regulations are not normative legal acts adopted in accordance with the Tax Code of the Russian Federation.

"Mobilization" costs are partially compensated from the budget

So that the costs of mobilization preparation can be written off as non-operating expenses in accordance with paragraphs. 17 clause 1 art. 265 of the Tax Code of the Russian Federation, these expenses should not be subject to compensation from the budget.

In practice, a situation is possible where expenses “theoretically” should be borne by the budget, but this does not happen, and the organization reduces the taxable base for income tax by the amount of expenses incurred - which leads to a dispute with tax authorities, similar to the one that was the subject of consideration in Resolution of the Federal Antimonopoly Service of the Eastern Military District dated December 3, 2007 N A82-14397/2006-27.

The court found that the taxpayer entered into agreements on mobilization preparation with the Federal Agency for Industry to carry out targeted measures for mobilization preparation in terms of storing material assets of the mobilization reserve.

The case materials (cost estimates for the maintenance of material assets in the mobilization reserve) confirm the incurrence of costs for the implementation of mobilization preparation measures in the amount of 1927.1 thousand rubles, of which only 350 thousand rubles. financed from the budget.

The organization reflected in non-operating expenses the amount of 1,577.1 thousand rubles, which represents expenses not compensated from the budget for the maintenance of material assets in the mobilization reserve (expenses incurred for mobilization preparation in the amount of 1,927.1 thousand rubles, less 350 thousand rubles ., financed from the budget).

The tax inspectorate's argument was that the controversial expenses incurred by the organization are subject to compensation from the budget and may not be compensated only with appropriate approval from the federal executive authorities, executive authorities of the constituent entities and local governments. However, this argument was rejected by the court on the following grounds: from the content of paragraphs. 17 clause 1 art. 265 of the Tax Code of the Russian Federation does not mean that expenses not compensated from the budget for mobilization preparation work can be taken into account for tax purposes only if there is an agreement on the absence of compensation for them. The tax authority did not provide evidence that expenses in the amount of RUB 1,577,130. will ever be compensated to the taxpayer from the budget.

Controversial issues related to the reflection of “mobilization” costs in tax accounting

The costs of work related to mobilization preparation are indicated in paragraphs. 17 clause 1 art. 265 Tax Code of the Russian Federation. The Tax Code of the Russian Federation does not contain any further clarifying norms regarding this type of expense. This gives rise to a lot of disputes between organizations and tax authorities (which is confirmed by arbitration practice). Claims from tax authorities arise both regarding the execution of documents and regarding the reduction of the taxable base for income tax by the amount of expenses associated with the implementation of certain types of mobilization preparation work (mainly of a capital nature).

Let us dwell on these controversial issues in more detail, taking as an example the Resolution of the Ninth Arbitration Court of Appeal dated 04/07/2010 N 09AP-2895/2009-AK<7>. This Resolution was not chosen by chance - it precisely presents a complete collection of tax authorities’ claims on the topic of mobilization expenses. And the price of the issue is impressive - the expenses for which the taxpayer (the generating company of the wholesale electricity market) reduced taxable profit amounted to 1.045 billion rubles. (!). Accordingly, the amount of non-payment of income tax (according to the tax authority) amounted to 250.8 million rubles.

<7>Left unchanged by Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 16, 2010 N KA-A40/7234-10.

Here are the arguments the tax authorities gave when they considered that the taxpayer had unlawfully underestimated the income tax:

expenses are not documented;
capital expenditures in relation to fixed assets related to mobilization capacities should increase their initial cost and not be written off as non-operating expenses;
costs are allocated to activities related to production and sales.

The judges rejected these arguments from the tax authorities. The dispute was won by the taxpayer. Let's consider what arguments on each controversial issue were given in support of the organization.

First claim. The right to include in non-operating expenses the costs of carrying out work on mobilization preparation is not confirmed by documents (agreements (contracts) for the implementation of mobilization orders, plans for carrying out work on mobilization preparation are not presented).

The judges indicated: the responsibility for checking the grounds for the legality of including individual costs in the work on mobilization preparation when preparing lists lies with the federal authorities in the field of mobilization preparation, to which tax authorities are not included. The basis for receiving the benefit is the submission of a list of mobilization preparation works, and not the documents that served as the basis for its preparation. At the same time, the powers of the tax authorities do not include verification of acts agreed upon by the federal authorities in the field of mobilization preparation.

Consequently, the tax authority goes beyond the powers granted to it by law, actually attempting to audit decisions made by the federal authority in the field of mobilization preparation (in this case, the Ministry of Energy) within the limits of the competence granted to it.

If the enterprise did not have responsibilities for mobilization preparation, the relevant government body (Ministry of Energy) could not approve the lists of work for mobilization preparation.

The judges of the Federal Antimonopoly Service of the Moscow Region came to a similar conclusion in Resolution No. KA-A40/12740-09 dated December 3, 2009: if an enterprise has a mobilization plan to produce a certain amount of products in accordance with the given standards, it is obliged to prepare production in order to ensure the implementation of the plan. The judges took into account that during the on-site tax audit, its head, who had access to information subject to the Law of the Russian Federation of July 21, 1993 N 5485-1 “On State Secrets,” was familiarized with the mobilization plan and the mobilization task. Thus, the company has documented the right to include costs of mobilization preparation work that are not subject to compensation from the budget as part of non-operating expenses.

Second claim. Costs in cases of completion, additional equipment, reconstruction and modernization of fixed assets are not taken into account when determining the tax base for income tax, but should increase the initial cost of fixed assets. The Tax Code of the Russian Federation does not provide for other rules regarding fixed assets related to mobilization capacities.

This argument was rejected by the court on the following grounds. Subclause 17, clause 1, art. 265 of the Tax Code of the Russian Federation does not contain a division of work on mobilization preparation based on its capital nature. This approach is due to the specifics of mobilization preparation work, the responsibilities for implementation and the concept of which are established by the norms of legislation on mobilization preparation.

Note. Expenses for technical re-equipment and reconstruction of fixed assets related to property for mobilization purposes are non-operating.

If an enterprise has a mobilization task to produce a certain amount of products, in accordance with the above standards, it is obliged to prepare production in order to ensure the fulfillment of the mobilization task.

Measures to prepare for production can be either maintaining in proper technical condition and modernizing existing mobilization facilities, or creating new mobilization facilities (!), designed to support the mobilization plan.

Consequently, specialized legislation does not allow us to separate out work of a “non-capital” nature from the work on mobilization preparation, since all this work is aimed at solving a single task - preparing production in order to ensure the fulfillment of the mobilization task.

As the judges pointed out, in the case under consideration, paragraphs. 17 clause 1 art. 265 of the Tax Code of the Russian Federation is a special norm in relation to other provisions of Chapter. 25 of the Tax Code of the Russian Federation, which excludes the attribution of expenses for the reconstruction of fixed assets to non-operating expenses.

In addition, according to the legal position of the Constitutional Court of the Russian Federation, set out in Resolution No. 8-P of May 14, 2003, a legal norm that is special, on the basis of general principles defining the criteria for the legal selection of priority norms, has legal priority in the event of competition between general and special norms, if such a conflict had taken place.

The FAS North Kazakhstan region also supported the taxpayer in a similar situation in Resolution No. F08-7806/07-2897A dated November 28, 2007, indicating that the taxpayer had rightfully attributed to expenses the costs of technical re-equipment and reconstruction of fixed assets related to property for mobilization purposes.

Claim three. The provisions of paragraphs have been violated. 17 clause 1 art. 265 of the Tax Code of the Russian Federation - costs are aimed at activities related to production and sales, since the incurrence of costs solely for the purpose of maintaining capacities aimed at implementing the mobilization plan has not been confirmed.

Rejecting this argument of the tax inspectorate, the court pointed out: the work carried out in relation to the mobilization capacities is due to the presence of a mobilization task, according to which the taxpayer bears the obligations and responsibility for its implementation. Giving the property of an organization the status of mobilization burdens the taxpayer with obligations to take actions in relation to the specified property.

The presence of a mobilization plan, as well as the presence of agreed lists of work on mobilization preparation, performed at the expense of the taxpayer’s own funds, exclude the qualification of the work performed as work related to production and sales, and allows the costs of carrying out work on mobilization preparation to be classified as costs not subject to compensation from the budget.

Regarding the tax inspectorate’s argument that, provided there is no partial workload, the taxpayer does not incur costs solely for the purpose of maintaining the capacities necessary to implement the mobilization plan, the court noted: the Tax Code of the Russian Federation does not contain a requirement that the inclusion of mobilization preparation costs in non-operating expenses is possible only if costs are incurred solely for the purpose of maintaining the capacities necessary to implement the mobilization plan.

Note. The costs of maintaining capacities and facilities that are partially loaded (used) but necessary to implement the mobilization plan are included in non-operating expenses.

As follows from paragraphs. 17 clause 1 art. 265 of the Tax Code of the Russian Federation, the costs of maintaining capacities and facilities that are partially loaded (used) are one of the types of costs for mobilization preparation.

For enterprises, the implementation of the mobilization plan (task) is associated with the obligation to produce a certain amount of products during the period of mobilization announcement, in wartime. Fulfillment of this obligation is possible only if non-stop production is maintained in full working order.

Otherwise, the mobilization plan will not be implemented, since one of the basic principles of mobilization preparation will not be achieved - timeliness, in pursuance of which Federal Law N 31-FZ entrusts organizations with the obligation to create, develop and maintain mobilization capacities and facilities for the production of products, necessary to meet the needs of the state, the Armed Forces, other troops, military formations, bodies and special forces and the needs of the population in wartime.

Thus, the non-operating nature of expenses is determined by the main purpose of the work - the creation, development and preservation of production capacities and facilities for the production of products necessary to meet the needs of the state in wartime.

E.L. Ermoshina

Magazine editor

"Income tax:

accounting of income and expenses"

Official terminology. Akademik.ru. 2012.

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scientific and methodological support for mobilization preparation and mobilization; 3) determination of working conditions and preparation of state authorities, local governments and organizations for work during the period of mobilization and in wartime; 4) carrying out measures to transfer government bodies, local governments and organizations to work in conditions

The procedure for transferring mobilization tasks

1. Basic regulatory documents for organizing mobilization training

1. Basic regulatory documents for organizing mobilization training.

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3. Responsibilities of organizations and citizens.

3.1 Responsibilities of organizations

1. Citizens are obliged:

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Article 7. Measures applied in the territory where martial law has been introduced

Article 18. Legal status of citizens during the period of martial law

Article 19. Legal status of organizations during martial law

Regulatory documents for the development of higher education programs in the field of training. 62 Chemistry">

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Basic concepts of mobilization preparation and mobilization

During the transition from peacetime to wartime - mobilization. - in wartime - fulfillment of plans for the accounting year.

During the transition from wartime to peacetime - demobilization. Government customers. State customers for the supply of products (works, services) for federal state needs according to the calculation year are federal executive authorities, determined by a resolution of the Government of the Russian Federation.

Main activities carried out during mobilization

Formations and units of reduced strength and storage bases for equipment and weapons during mobilization are deployed to wartime levels. Troop mobilization includes a set of activities carried out in a short time. Such activities include: - notification of conscription and conscription of mobilization resources (people and equipment from the national economy) into the army; - uniforms and equipment of personnel, completion (formation) of units and formations; - removal from storage and preparation for combat use of equipment, its assignment to personnel; - carrying out combat coordination of crews (crews), units and units. As a result of these activities, understaffed and newly formed military units must be ready to perform tasks in accordance with their combat mission.

Article 14

Maintain the Property, which is a mobilization reserve, in safety and in the order provided for by the current technical standards and regulations; - ensure mobilization preparation and implementation of mobilization tasks in accordance with current legislation and approved mobilization plans; - at the direction of the special agency and in accordance with the established mobilization task, deliver the Property complete and operational in compliance with the established deadlines and technical characteristics; - in the event of a technical malfunction, wear and tear or loss of the Property, in agreement with the bodies that establish and control the tasks, replace it with an equivalent one; - carry out reproduction and operation of the Property at its own expense.

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Mobilization task

A selection of the most important documents upon request Mobilization task (legal acts, forms, articles, expert consultations and much more).

Regulatory acts: Mobilization task

(ed. dated February 22, 2017)

“On mobilization preparation and mobilization in the Russian Federation” 5) carry out mobilization tasks (orders) in accordance with concluded agreements (contracts) in order to ensure mobilization preparation and mobilization;

Articles, comments, answers to questions: Mobilization task

The document is available: in the commercial version of ConsultantPlus

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General information about mobilization and mobilization

Issues of mobilization and mobilization training in the Russian Federation are regulated by the Federal Law “On mobilization preparation and mobilization in the Russian Federation” N 31-FZ of February 26, 1997.

Mobilization preparation in the Russian Federation is understood as a set of activities carried out in peacetime for the advance preparation of the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the preparation of state authorities, local governments and organizations, the training of the Armed Forces of the Russian Federation and other troops , military formations, bodies and special formations created for wartime in accordance with the Federal Law “On Defense” (hereinafter referred to as special formations) to ensure the protection of the state from armed attack and meet the needs of the state and the needs of the population in wartime.

Mobilization in the Russian Federation is understood as a set of measures to transfer the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the transfer of state authorities, local governments and organizations to work in wartime conditions, the transfer of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces on the organization and composition of wartime. Mobilization in the Russian Federation can be general or partial. The main principles of mobilization preparation and mobilization are: centralized leadership; lead time; planning and control; complexity and mutual consistency.

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1) normative legal regulation in the field of mobilization preparation and mobilization;

2) scientific and methodological support for mobilization preparation and mobilization;

3) determination of working conditions and preparation of state authorities, local governments and organizations for work during the period of mobilization and in wartime;

4) carrying out measures to transfer government bodies, local governments and organizations to work in wartime conditions;

5) preparation of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces for mobilization;

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6) carrying out the mobilization of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces;

7) development of mobilization plans for the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, mobilization plans for the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces (hereinafter referred to as mobilization plans);

8) preparing the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, preparing organizations for work during the period of mobilization and in wartime;

9) carrying out measures to transfer the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, transfer of organizations to work in wartime conditions;

10) assessment of the state of mobilization readiness of the Russian Federation;

11) creation, development and preservation of mobilization capacities and facilities for the production of products necessary to meet the needs of the state, the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces and the needs of the population in wartime;

12) creation and training of special formations intended, upon the announcement of mobilization, to be transferred to the Armed Forces of the Russian Federation or used in their interests, as well as in the interests of the economy of the Russian Federation;

13) preparation of equipment intended upon the announcement of mobilization for delivery to the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations or use in their interests;

14) creation, accumulation, preservation and renewal of stocks of material assets of mobilization and state reserves, irreducible stocks of food products and petroleum products;

15) creation and preservation of an insurance fund of documentation for weapons and military equipment, the most important civilian products, high-risk objects, life support systems and objects that are national treasures;

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16) preparation and organization of rationed supplies of food and non-food products to the population, their medical care and provision of communications and transportation means during the period of mobilization and in wartime;

17) creation in the prescribed manner of reserve control points of state authorities, local government bodies and organizations and preparation of these control points for work in wartime conditions;

18) preparing the media for work during mobilization and wartime;

19) organization of military registration in government bodies, local governments and organizations;

20) training of citizens in military specialties for recruitment of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces during the period of mobilization and in wartime;

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21) reservation for the period of mobilization and during wartime of citizens who are in the reserves of the Armed Forces of the Russian Federation, federal executive authorities who have reserves and work in government bodies, local governments and organizations;

22) conducting exercises and training on mobilization deployment and implementation of mobilization plans;

23) advanced training of employees of mobilization bodies;

24) international cooperation in the field of mobilization preparation and mobilization.

The mobilization plan is a set of documents reflecting all the main activities that ensure the systematic and timely implementation of mobilization tasks.

It is developed in peacetime, taking into account the specific characteristics of local conditions, as well as the possible situation of the mobilization period, and must meet the following requirements:

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Reflect the content, volume and order of work performed, ensure the organization and timeliness of their implementation;

Have clear coordination and coordination of activities by time and place of their implementation;

Determine the need for forces and means necessary for

implementation of each activity;

Determine the tasks of the commanders and executors of mobilization bodies for all periods of preparation and mobilization deployment;

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Provide health authorities with data

necessary for the implementation of clear and continuous management of transfer to work in wartime conditions, the mobilization of special forces (formations) and their preparation for work.

Mobilization tasks (orders) - tasks for the supply of products (works, services) in the accounting year for state needs as part of the mobilization plan of the economy of the Russian Federation, established by the Government of the Russian Federation, federal executive authorities and executive authorities of the constituent entities of the Russian Federation and placed in the form of orders on a negotiated (contractual) basis at the expense of budgetary sources of financing in organizations (enterprises) - suppliers, including organizations (enterprises) involved in the implementation of these orders for cooperation. A conditionally taken year, the state of the economy of which, the moral, political, psychological and military preparation of the country's population for a given period of time are taken as starting indicators for the development of a mobilization task, is considered a calculation year for the period of time until the introduction of the next calculation year. A new accounting year is introduced when there is a change in production capacity, mobilization capacity of transport, communications, healthcare, agriculture and other sectors of the country’s economy. Mobilization tasks for the accounting year are introduced by decree of the Government of the Russian Federation.

Tasks (orders) for measures of mobilization preparation of the economy - tasks carried out in peacetime in order to prepare organizations (enterprises) - suppliers for mobilization deployment and the implementation of mobilization tasks (orders) established by them and placed in these organizations (enterprises) in the form of orders for on a negotiated (contract) basis through budget sources of financing.

Mobilization capacities (facilities) - capacities (facilities), the maximum (additional) use of which after the completion of the period of mobilization deployment and the transition of the economy to an operating mode in wartime conditions ensures the fulfillment of mobilization tasks

State customers for the supply of products (works, services) for Federal state needs according to the calculation year are federal executive authorities, determined by decree of the Government of the Russian Federation. State customers for measures to mobilize the economy are federal executive authorities and organizations determined by decree of the Government of the Russian Federation. Organizations - lead executors - organizations defined by a decree of the Government of the Russian Federation as lead executors for measures of mobilization preparation of the economy, ensuring the implementation of mobilization tasks (orders) for state needs, which are associations of enterprises that have mobilization tasks (orders), or performing coordinating functions between federal bodies executive power and enterprises that have mobilization tasks (orders). Organizations (enterprises) - suppliers (consumers) - organizations (enterprises) with mobilization tasks (orders). supplying (consuming through cooperation) products (work, services) in the accounting year.

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The state reserve is a special federal (all-Russian) stock of material assets intended for use for the purposes and in the manner provided for by the federal law “On State Material Reserve”. The state reserve includes reserves of material assets for the mobilization needs of the Russian Federation, to ensure priority work in eliminating the consequences of emergency situations. The structure of the state reserve system, the procedure for managing the state reserve, the nomenclature of material assets in the state reserve and the norms for their accumulation, the procedure for developing these nomenclature and norms are established and determined by the Government of the Russian Federation.

The mobilization reserve is a federal reserve of material assets, which is under the exclusive control of the Government of the Russian Federation, is not subject to privatization, sale as part of the property of debtor enterprises, cannot be used as collateral and is used in cases provided for by the Federal Law “On State Material Reserve”. Mobilization reserve stocks, regardless of their location, are federal property and are created for the mobilization needs of the Russian Federation; they are part of the state reserve.

The mobilization reserve is accumulated in peacetime by enterprises, institutions and organizations, regardless of forms of ownership and departmental subordination - executors of the mobilization plan of the economy of the Russian Federation in accordance with the mobilization tasks established by it.

Irreducible stock of the state reserve. As part of the state reserve, an irreducible stock of material assets is formed (a constantly maintained storage volume). The nomenclature and volume of material assets subject to storage in the minimum reserve of the state reserve, as well as the procedure for using the minimum reserve, are established by the Government of the Russian Federation.

The legal basis for mobilization preparation and mobilization is the Constitution of the Russian Federation, international treaties of the Russian Federation, the Civil Code of the Russian Federation, the Federal Law “On Defense”, the Federal Law “On Military Duty and Military Service”, the Federal Law “On Mobilization Preparation and Mobilization in the Russian Federation” ", other federal laws and other regulatory legal acts.

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6.5.1. BASIC CONCEPTS, GOALS AND OBJECTIVES OF MOBILIZATION PREPARATION AND MOBILIZATION

The most important function of the Russian state is to maintain defense capability at a level appropriate to the nature of military threats. According to the provisions of the Military Doctrine of the Russian Federation, the Armed Forces must be prepared to fight local wars and participate in armed conflicts.

Preparing a country for war is a complex, continuous process associated with solving political, military-strategic and economic problems in the interests of ensuring the country's defense capability.

The main components of preparing a country for war and organizing defense are mobilization preparation and mobilization activities.

Let us turn to the basic concepts of mobilization and mobilization preparation. Mobilization – the Latin word “mobile” i.e. mobile, hence the name “car”. In general, the concept of “mobilization” is the implementation of the necessary measures in a short time to concentrate funds and resources to achieve set goals (for example: a sports team mobilized its strength and energy and achieved a certain sports result).

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The Federal Law of February 26, 1997 No. 31-FZ “On mobilization preparation and mobilization in the Russian Federation” defines that mobilization preparation in the Russian Federation is understood as a set of measures carried out in peacetime for the advance preparation of the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation Federation and economics of municipalities, preparation of state authorities, local governments and organizations, preparation of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations created in wartime to ensure the protection of the state from armed attack and meet the needs of the state and needs population in wartime. Mobilization in the Russian Federation is understood as a set of measures to transfer the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the transfer of state authorities, local governments and organizations to work in wartime conditions, the transfer of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces on the organization and composition of wartime. Based on these definitions, in general terms, mobilization preparation and mobilization of the country includes:

· mobilization preparation and mobilization of the economy;

· mobilization preparation and mobilization of authorities at all levels and organizations;

· mobilization preparation for deployment and mobilization deployment of the Armed Forces and other troops.

Mobilization preparation of the economy is understood as a set of planned measures carried out in peacetime to meet the current needs of the Armed Forces, other troops and the accumulation of stocks of weapons, ammunition, military equipment, military, military-technical equipment and other products for wartime, the creation and preservation of reserves material values of mobilization and state reserves, development and preservation of mobilization capacities.

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Economic mobilization consists of the systematic transfer of all sectors of the economy, associations, organizations and enterprises to work in wartime conditions to comprehensively meet the country's defense needs in weapons, ammunition, equipment and other material resources, the life support of the country's population and other needs of the state in wartime.

The mobilization of the country's economy includes: the deployment of military production, a change in economic proportions in the interests of every possible increase in the production of military products, the restructuring of the work of government bodies, communications, transport, agriculture and the entire infrastructure of the country in order to meet the needs of the state in wartime. Economic mobilization also involves the redistribution of human resources to meet the mobilization needs of the Armed Forces, other troops and the work of the defense industry and other sectors of the economy. With the mobilization of the economy, there is a change in the activities of scientific and development institutions in order to meet the needs of the Armed Forces and achieve military-technical superiority over the enemy, a restructuring of the financial system, trade and support enterprises in accordance with the needs of the war. With the mobilization of the economy, the role of state centralization of economic management increases in order to concentrate resources to meet the needs of defense and the state.

The goal of mobilization preparation of the economy is to create in peacetime a military-economic potential adequate to the military needs of the country and to carry out a set of preparatory measures to transfer the economy to work in wartime conditions.

The goal of economic mobilization is the timely, planned transfer to work in wartime conditions of all sectors of the economy, associations, organizations, institutions and enterprises for the production of products, in accordance with mobilization plans (plans for the accounting year), to fully meet the needs of the Armed Forces and other troops in weapons, equipment and materiel, as well as the population in food, goods, protective equipment and other means of life support in wartime.

Based on these definitions, you and I must clearly understand the periods of operation of the system of mobilization measures (Table 6.5.1).

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In addition, we will consider issues of mobilization preparation and mobilization at the following levels of the state hierarchical system:

1st level – State: representative government; executive branch; economic structures at the federal level;

2nd level – Subject: representative and executive power, economy of the constituent entities of the Russian Federation;

3rd level – Municipal: local governments and the economy of the municipality;

4th level – Object: economic objects: enterprises, institutions and organizations that have mobilization tasks.

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Periods of operation of the system of mobilization measures

Like any area of state activity, mobilization preparation and mobilization has its own legislative and regulatory framework. The legal basis for mobilization preparation and mobilization is the Constitution of the Russian Federation, Federal Laws “On Defense”, “On Military Duty and Military Service”, “On State Defense Order”, “On Civil Defense”, Federal Constitutional Law “On Martial Law”.

The central and main place in the legislative system on issues of mobilization preparation and mobilization is occupied by the Federal Law “On mobilization preparation and mobilization in the Russian Federation” No. 31-FZ, adopted on February 26, 1997. The content of this law is closely related to the laws listed above.

The specification and implementation of the basic requirements and articles of the law is carried out by issuing other regulatory legal acts in the form of Decrees of the President of the Russian Federation, Decrees of the Government of the Russian Federation, orders and orders of federal executive authorities (ministries and departments), as well as regulatory legal acts of constituent entities of the Russian Federation Federation, local governments, organizations, enterprises and institutions.

The issues of the content of regulatory legal acts in the field of mobilization preparation and mobilization will be discussed in more detail in the subsequent lecture.

Mobilization preparation of the Russian Federation, being an integral part of the country’s preparation for war and the organization of defense, should be carried out according to the following principles:

2. Division of powers between federal government bodies, government bodies of the constituent entities of the Russian Federation and local governments, with the division of sources of financing for activities in the field of mobilization preparation of the economy of the Russian Federation into the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and extra-budgetary sources.

3. Comprehensive, interconnected and targeted planning and implementation of measures for mobilization preparation of the Russian Federation through the development and implementation of federal (regional) target programs for mobilization preparation of the economy, state defense orders and other orders for the supply of products (works, services) on a contractual basis basis within the limits of financial resources allocated for these purposes and in accordance with the established tasks of the mobilization plan of the economy of the Russian Federation.

4. Development and improvement in the interests of mobilization training of the Russian Federation of interstate relations with the CIS member states that have signed an agreement on cooperation in the field of mobilization training.

The principles of mobilization training are formulated on the basis of a scientific understanding of the experience of the past and a generalization of the achievements of the present. They are objective in nature, stem from the logic of organizing the defense and security of the state and take into account the political and economic realities of Russia today. The principles determine the system of requirements for the content and improvement of mobilization preparation of the economy of the Russian Federation.

From the considered goals and principles follow the tasks of mobilization preparation of the economy, the main of which are:

· creation and development of the country’s military-economic potential, necessary to strengthen the military power of the state, material support for the preparation and conduct of war;

· preparing all sectors of the economy, material reserves and labor resources for transfer to work in wartime conditions;

· preparing the economic management system for sustainable functioning during the period of transfer to work in wartime conditions and in wartime;

· preparation of the financial and credit system, monetary circulation system and other systems for ensuring mobilization preparation of the economy for a special mode of functioning in wartime conditions;

· preparation of a life support system for the population in wartime;

· preparing the economy for recovery after possible losses and destruction as a result of military operations or emergency situations.

When considering issues of mobilization preparation and mobilization, we repeatedly turned to such concepts as “martial law” and “wartime”. Let's look at these two concepts and their relationship with each other.

Martial law is a special legal regime for the activities of federal government bodies, government bodies of constituent entities of the Russian Federation, local government bodies, troops and organizations, regardless of their form of ownership, which provides for restrictions on the rights and freedoms of individuals and legal entities, the imposition of additional responsibilities on them, and also the implementation of a system of measures to ensure the martial law regime.

Martial law is introduced in accordance with the Constitution of the Russian Federation, on the territory of the Russian Federation or in its individual localities only in the event of a declaration of war on the Russian Federation, aggression against the Russian Federation by any state or coalition of states.

The purpose of introducing martial law is to concentrate all the forces and means of the state in the interests of the armed defense of the Russian Federation and the safety of its citizens.

During the period of martial law, all power is concentrated in the wartime state authorities, and control over economic, political and social activities by the state is strengthened. In areas where military operations are deployed or ongoing, with the introduction of martial law, all functions of state power and control bodies are transferred to the military command - military councils of the main commands of fronts, fleets, armies and flotillas, and where there are no military councils - to the commanders of corps and formations. The military command carries out these functions independently and through the wartime government bodies of the relevant regions, the heads of which are ex officio members of the military councils.

The introduction of martial law is carried out by decree of the President of the Russian Federation or by a person acting as the President of the Russian Federation. The President of the Russian Federation is obliged, no later than 24 hours from the moment martial law is introduced, to inform the Federation Council about this and submit a report justifying his decision.

The Federation Council is obliged, no later than 48 hours from the moment of receipt of the report of the President of the Russian Federation, to approve (reject) a decree introducing martial law on the territory of the Russian Federation or in its individual places. Martial law is lifted by decree of the President of the Russian Federation.

In the remaining territory where martial law has not been introduced, or part of it, a state of emergency may be introduced by decree of the President of the Russian Federation.

To become more fully acquainted with the terms of mobilization preparation, we only need to consider the concept of wartime: wartime is the period in which the state is located from the moment of declaration of war or the actual start of hostilities until the announcement of the cessation of hostilities, but not earlier than the actual end of hostilities.

Wartime is only part of the time period of martial law (sometimes these concepts are confused). Martial law includes the pre-war period of peacetime, during which the plan for the accounting year is in effect, wartime itself, when, depending on the situation, either an adjusted plan for the accounting year or a military-economic plan may be in effect; a post-war period of time, during which a transition to peacetime economic proportions is taking place. The presence of periods of peacetime is fundamentally important for understanding the essence of martial law.

Mobilization preparation of the economy, being one of the main areas of state activity to strengthen defense capability, must be in constant development and improvement. The main directions for further improving the mobilization preparation of the economy are:

· improving the economic management system and preparing it for sustainable functioning during the period of transfer to work under martial law and in wartime;

· creation, improvement and effective functioning of a mobilization training system for government bodies, local governments, as well as organizations and enterprises that have mobilization tasks;

· optimization and development of required mobilization capacities and facilities;

· creation, accumulation, preservation and renewal of stocks of material resources in mobilization and state reserves;

· creation and preservation of an insurance fund of design and technical documentation for wartime;

· preservation and development of economic facilities necessary for the sustainable functioning of the economy and the survival of the population in wartime;

· preparation of the financial, credit, tax and monetary systems for a special mode of operation under martial law;

· development and improvement of the regulatory legal framework for mobilization preparation and transfer of the economy of the Russian Federation, constituent entities of the Russian Federation and municipalities to work in accordance with mobilization plans.

/ Chapter 3

Creation, improvement and effective functioning of a mobilization training system for medical management bodies, as well as medical institutions and units that have mobilization tasks;

Optimization and development of required mobilization capacities and facilities;

Creation, accumulation, preservation and renewal of stocks of material resources in mobilization and state reserves;

Creation and preservation of an insurance fund of design and technical medical documentation for wartime;

Preservation and development of healthcare facilities necessary for its sustainable functioning and survival of the population in wartime;

Development and improvement of the regulatory legal framework for mobilization preparation and transfer of healthcare institutions of the Russian Federation, constituent entities of the Russian Federation and municipalities from peacetime to wartime conditions.

Medical management bodies of the executive power of the constituent entities of the Russian Federation and local government bodies within the limits of their powers (Article 8):

1) organize and provide mobilization training and mobilization of medical personnel;

2) manage the mobilization preparation of municipalities and organizations whose activities are related to the activities of these bodies or which are within the scope of their jurisdiction;

3) ensure the implementation of Federal laws, regulatory legal acts of the President of the Russian Federation, regulatory legal acts of the Government of the Russian Federation in the field of mobilization training and mobilization of medical personnel;

5) develop mobilization plans for government bodies, healthcare institutions, and special medical units;

6) carry out measures for mobilization preparation of healthcare institutions of the constituent entities of the Russian Federation and municipalities;

7) carry out, in cooperation with federal executive authorities, measures to ensure the implementation of mobilization plans;

8) conclude agreements (contracts) with organizations on the supply of medical products, carrying out work, allocating forces and resources, and providing services in order to ensure mobilization preparation and mobilization of healthcare institutions of the constituent entities of the Russian Federation and municipalities;

9) when mobilization is announced, measures are taken to transfer healthcare institutions of the constituent entities of the Russian Federation and the economy of municipalities to work in wartime conditions;

10) in the event of insolvency (bankruptcy) of organizations that have mobilization tasks (orders), take measures to transfer these tasks (orders) to other organizations whose activities are related to the activities of these bodies or which are within the scope of their jurisdiction;

11) provide assistance to military commissariats in their mobilization work in peacetime and when mobilization is announced;

13) organize and provide military registration and reservation for the period of mobilization and during wartime of medical personnel who are in reserve and working in government bodies of the constituent entities of the Russian Federation, local government bodies and organizations whose activities are related to the activities of these bodies or which are in the sphere their maintenance, ensure the submission of reporting on reservations in the manner determined by the Government of the Russian Federation;

14) make proposals to government bodies to improve mobilization preparation and mobilization;

15) ensure the provision of information to military commissariats about the registration of healthcare institutions.

Health care institutions are obliged (Article 9):

1) organize and carry out activities to ensure their mobilization readiness;

2) create mobilization bodies or appoint workers performing the functions of mobilization bodies (hereinafter referred to as mobilization workers);

3) develop mobilization plans within the limits of their powers;

4) carry out activities to prepare production in order to fulfill mobilization tasks (orders) during the period of mobilization and in wartime;

5) carry out mobilization tasks (orders) in accordance with concluded agreements (contracts) in order to ensure mobilization preparation and mobilization;

6) when mobilization is announced, take measures to transfer the institution to work in wartime conditions;

7) provide assistance to military commissariats in their mobilization work in peacetime and when mobilization is announced;

8) ensure timely notification and appearance of citizens subject to conscription for military service upon mobilization and who are in labor relations with them, at assembly points or military units;

9) ensure the supply of medical equipment to assembly points or military units in accordance with mobilization plans;

10) provide, in accordance with the legislation of the Russian Federation, buildings, structures, communications, land plots, transport and other material assets in accordance with mobilization plans with compensation by the state for losses incurred by them in the manner determined by the Government of the Russian Federation;

11) create military registration units, carry out work on military registration and reservation for the period of mobilization and during wartime of medical and other personnel in reserve and working in these organizations, ensure the submission of reporting on reservation.

According to Article 10, citizens are obliged to:

1) appear when called to the military commissariats to determine their purpose during the period of mobilization and in wartime;

2) fulfill the requirements set out in the mobilization orders, subpoenas and orders of military commissars received by them;

3) provide, in accordance with the legislation of the Russian Federation in wartime, in order to ensure the defense of the country and the security of the state, buildings, structures, vehicles and other property that are in their ownership, with compensation by the state for losses incurred by them in the manner determined by the Government of the Russian Federation.

Mobilization in the Russian Federation means a set of measures to transfer the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the transfer of state authorities, local governments and organizations to work in wartime conditions, the transfer of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces on the organization and composition of wartime. Mobilization in the Russian Federation can be general or partial. General mobilization covers the entire economy and is carried out throughout the country. With partial mobilization, part of the Armed Forces of the Russian Federation is mobilized in a specific theater (theatres) of military operations, in the regions of the country.

Depending on the conditions of the situation, mobilization can be open or covert. Open mobilization is carried out, as a rule, in the event of a sudden outbreak of war by the aggressor or a direct threat of his attack. Covert mobilization is carried out under the guise of ordinary activities of operational and mobilization training of troops (forces) without disclosing the actual purpose of the activities.

The mobilization plan is a set of documents reflecting all the main activities that ensure the systematic and timely implementation of mobilization tasks.

– reflect the content, volume and order of work performed, ensure the organization and timeliness of their implementation;

– have clear coordination and coordination of activities in terms of time and place of their implementation;

– determine the need for forces and means necessary to carry out each activity;

– determine the tasks of the commanders and executors of mobilization bodies for all periods of preparation and mobilization deployment;

– provide the heads of health authorities with the data necessary to carry out clear and continuous management of the transfer to work in wartime conditions, the mobilization of special forces (formations) and their preparation for work.

Martial law means a special legal regime introduced on the territory of the Russian Federation or in its individual localities in accordance with the Constitution of the Russian Federation by the President of the Russian Federation in the event of aggression against the Russian Federation or an immediate threat of aggression.

The purpose of introducing martial law is to create conditions for repelling or preventing aggression against the Russian Federation.

The period of validity of martial law begins with the date and time of the beginning of martial law, which are established by the decree of the President of the Russian Federation on the introduction of martial law, and ends with the date and time of cancellation (termination) of martial law.

A state of war is declared by federal law in the event of an armed attack on the Russian Federation by another state or group of states, as well as in the event of the need to implement international treaties of the Russian Federation.

Wartime begins from the moment a state of war is declared or the actual start of hostilities and expires from the moment the cessation of hostilities is declared, but not earlier than their actual cessation.

Mobilization tasks (orders)

Conditionally taken year, the state of the economy of which, the moral, political, psychological and military preparation of the country's population for a given period of time are taken as starting indicators for the development of a mobilization task, is considered a billing year for the period of time until the introduction of the next billing year. A new accounting year is introduced when there is a change in production capacity, mobilization capacity of transport, communications, healthcare, agriculture and other sectors of the country’s economy. Mobilization tasks for the accounting year are introduced by decree of the Government of the Russian Federation.

Assignments (orders) for measures to mobilize the economy– tasks carried out in peacetime in order to prepare organizations (enterprises) - suppliers for mobilization deployment and the fulfillment of mobilization tasks (orders) established by them and placed in these organizations (enterprises) in the form of orders on a contractual basis at the expense of budget sources financing.

Mobilization capacities(facilities) – capacities (facilities), the maximum (additional) use of which after the completion of the mobilization deployment period and the transition of the economy to the wartime operating mode ensures the fulfillment of mobilization tasks.

Government customers for product supplies(works, services) for Federal state needs according to the calculation year - federal executive authorities, determined by decree of the Government of the Russian Federation.

State customers for measures to mobilize the economy are federal executive authorities and organizations determined by decree of the Government of the Russian Federation.

Organizations - lead executors - organizations defined by a decree of the Government of the Russian Federation as lead executors for measures of mobilization preparation of the economy, ensuring the implementation of mobilization tasks (orders) for state needs, which are associations of enterprises that have mobilization tasks (orders), or performing coordinating functions between federal bodies executive power and enterprises that have mobilization tasks (orders).

Organizations (enterprises) - suppliers (consumers) - organizations (enterprises) that have mobilization assignments (orders) that supply (consume through cooperation) products (works, services) in the accounting year.

State reserve is a special federal (all-Russian) stock of material assets intended for use for the purposes and in the manner provided for by the Federal Law “On State Material Reserve”.

The state reserve includes inventories of material assets for:

Mobilization needs of the Russian Federation;

Ensuring priority work in eliminating the consequences of emergency situations;

Providing state support to various sectors of the economy in order to stabilize it in the event of temporary disruptions in the supply of the most important types of raw materials, fuel and energy resources, food in the event of imbalances between supply and demand on the domestic market;

Providing humanitarian assistance, regulatory impact on the market.

The structure of the state reserve system, the procedure for managing the state reserve, the nomenclature of material assets in the state reserve and the norms for their accumulation, the procedure for developing these nomenclature and norms are established and determined by the Government of the Russian Federation.

Mobilization reserve is a federal reserve of material assets, under the exclusive jurisdiction of the Government of the Russian Federation, is not subject to privatization, sale as part of the property of debtor enterprises, cannot be used as collateral and is used in cases provided for by the Federal Law “On State Material Reserve”.

Mobilization reserve stocks, regardless of their location, are federal property and are created for the mobilization needs of the Russian Federation; they are part of the state reserve.

Irreducible stock of state reserve

As part of the state reserve, an irreducible stock of material assets is formed (a constantly maintained storage volume).

The nomenclature and volume of material assets subject to storage in the minimum reserve of the state reserve, as well as the procedure for using the minimum reserve, are established by the Government of the Russian Federation.

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T.I. Tarasova, tax consultant

Some institutions are required to participate in mobilization training activities. They are carried out on a planned basis and are mainly financed from the budget.
Let us further consider some of the features of organizing mobilization preparation events, their economic stimulation by the state and taxation issues related to such events.

Ensuring the protection of the state in peacetime

Mobilization preparation and mobilization in the Russian Federation are carried out in accordance with Federal Laws dated 02.26.1997 No. 31-FZ "On mobilization preparation and mobilization in the Russian Federation" (hereinafter referred to as Law No. 31-FZ) and dated 05.31.1996 No. 61-FZ " About defense."
Mobilization preparation in the Russian Federation is understood as a set of measures carried out in peacetime to prepare in advance the country's economy, authorities, and armed forces to ensure the protection of the state from an armed attack and meet the needs of the state and the needs of the population in wartime.
Mobilization preparation and mobilization consist, among other things (subclause 3, article 2 of Law No. 31-FZ):
- from the creation, development and preservation of mobilization capacities and facilities for the production of products necessary to meet the needs of the state, the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces (hereinafter referred to as the RF Armed Forces) and the needs of the population in wartime;
- from the creation of stocks of material assets as part of the state material reserve (including the stock of the mobilization reserve and the irreducible stock of the state material reserve), intended for the mobilization needs of the Russian Federation.
The general principles of the formation, placement, storage, use, replenishment and refreshment of stocks of the state material reserve (hereinafter referred to as the state reserve), as well as relations in this area are regulated by the Federal Law of December 29, 1994 No. 79-FZ “On the State Material Reserve”.
The state reserve is a special federal (all-Russian) stock of material assets intended for use for the purposes and in the manner provided for by Law No. 79-FZ, and constitutes the property of the treasury of the Russian Federation. The state reserve includes reserves of material assets for the mobilization needs of the Russian Federation (including the mobilization reserve), reserves of strategic materials and goods, reserves of material assets to ensure urgent work during liquidation of the consequences of emergency situations (Article 1 of Law No. 79-FZ).
The norms of articles and Law No. 31-FZ determine that the development of mobilization plans and tasks is organized by the Government of the Russian Federation through federal executive authorities, executive authorities of constituent entities of the Russian Federation and local governments.
In the field of mobilization training, organizations are obliged, in particular (clause 1, article 9 of Law No. 31-FZ):
- organize and carry out activities to ensure their mobilization readiness;
- carry out production preparation activities in order to fulfill mobilization tasks (orders) during the period of mobilization and in wartime;
- carry out mobilization tasks (orders) in accordance with concluded agreements (contracts) in order to ensure mobilization preparation and mobilization;
- provide, in accordance with the legislation of the Russian Federation, buildings, structures, communications, land plots, transport and other material assets in accordance with mobilization plans with compensation by the state for losses incurred by them in the manner determined by the Government of the Russian Federation.
Organizations do not have the right to refuse to conclude agreements (contracts) on the implementation of mobilization tasks (orders) in order to ensure the defense of the country and the security of the state, if, taking into account the mobilization deployment of production, their capabilities allow them to complete these mobilization tasks (orders). Compensation by the state for losses incurred by organizations in connection with their implementation of mobilization tasks (orders) is carried out in the manner determined by the Government of the Russian Federation (Clause 2 of Article 9 of Law No. 31-FZ).
Carrying out work on mobilization preparation is included in the list of cases in which procurement can be carried out from a single supplier (clause 3, part 1, article 93 of the Federal Law of 04/05/2013 No. 44-FZ on the contract system).
The organization of work and protection of information in the field of mobilization preparation and mobilization is carried out in accordance with the law on state secrets and regulatory legal acts on issues of secret office work (

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Question

What does it mean that the organization’s production base does not allow it to complete the mobilization task? What are the criteria for "not allowing"?

Answer

Federal legislation does not establish such criteria.

Therefore, the criteria are determined by actual circumstances. For example, if an organization does not have a technological line that allows it to complete a mobilization task, then the organization is not obliged to enter into agreements on the implementation of a mobilization task.

The rationale for this position is given below in the materials of the “Lawyer System” .

11) create military registration units, carry out work on military registration and reservation for the period of mobilization and during wartime of citizens who are in the reserve and working in these organizations, ensure the submission of reporting on reservation.

2. Organizations do not have the right to refuse to conclude agreements (contracts) on the implementation of mobilization tasks (orders) in order to ensure the defense of the country and the security of the state, if, taking into account the mobilization deployment of production, their capabilities allow them to complete these mobilization tasks (orders). Compensation by the state for losses incurred by organizations in connection with their implementation of mobilization tasks (orders) is carried out in the manner determined by the Government of the Russian Federation*.

3. Organizations are obliged to provide information necessary for the development and implementation of mobilization measures in the manner determined by the Government of the Russian Federation.”

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