The purpose of mobilization training consists in the advance preparation of bodies of all levels, organizations subordinate to them for work during the period of mobilization and in wartime conditions to provide for the population and military personnel of the armed forces of the Russian Federation.
Main goals mobilization training:
Carrying out a set of measures for the preparation of war time for the needs of the Armed Forces of the Russian Federation of special forces.
Carrying out activities to prepare for the provision of the population affected as a result of hostilities. These activities are implemented by the civil defense created during the period of mobilization.
Preparation for providing the population during the period of mobilization and in wartime. Measures are being taken by federal, regional and municipal bodies and institutions.
The main legislative and regulatory support for mobilization training:
Mobilization preparation are integral part mobilization training of bodies state power and is aimed at preparing to meet the needs of the state and the needs of the population in wartime. It is regulated by legal acts, which include a number of provisions of the Constitution of the Russian Federation, federal laws of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and departmental orders. The main legal documents include:
It determines that the Russian Federation ensures the integrity and inviolability of its territory. Defense and security are in charge Russian Federation.
in the event of aggression against the Russian Federation or an immediate threat of aggression, the President of the Russian Federation shall introduce martial law on the territory of the Russian Federation or in its individual areas;
Defense of the Fatherland is the duty and obligation of a citizen of the Russian Federation.
"On martial law".
Martial law - special legal regime introduced in the event of aggression against the Russian Federation or an immediate threat of aggression.
When martial law is introduced on the territory of the Russian Federation or in its individual areas, general or partial mobilization is declared.
Determines: - the foundations and organization of the defense of the Russian Federation - the powers and functions of state authorities, organizations and officials; - rights and obligations of citizens of the Russian Federation in the field of defense; - forces and means involved in defense;
Defense is a system of political, economic, military, social, legal and other measures to prepare for armed defense and the armed defense of the Russian Federation, the integrity and inviolability of its territory.
For the purposes of defense, the military duty of citizens of the Russian Federation and the military transport duty of the executive authorities are established, local government and organizations, as well as owners of vehicles.
For defense purposes, the Armed Forces of the Russian Federation are being created. To carry out certain tasks in the field of defense, special healthcare formations created for wartime are involved.
The defense organization includes:
Mobilization training of public authorities, local self-government and organizations, transport, communications and the population of the country;
Creation of stocks material assets state and mobilization reserve;
Planning and implementation of measures for civil and territorial defense and other activities;
Federal Law 1997 No. 31-FZ
"On mobilization training and mobilization in the Russian Federation".
The law implements legal regulation, duties of authorities and officials in the field of mobilization training and mobilization in the Russian Federation. The law defines mobilization.
Mobilization is 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, the transfer of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations on the organization and composition of wartime.
For healthcare - Mobilization - a set of measures to transfer government bodies and healthcare organizations to work in wartime conditions, and special formations and emergency rescue units of the State Defense Order to organize and composition of wartime.
"On the state material reserve"
The law establishes the general principles for the formation, placement, storage, use, replenishment and refreshment of the stocks of the state material reserve.
The state material reserve is a special federal reserve of material assets.
It includes reserves:
Material assets for the mobilization needs of the Russian Federation;
Strategic materials and goods to support various sectors of the national economy and provide regulatory impact on the market;
Material assets to ensure urgent work in the aftermath of emergency situations.
Federal Law 1998 No. 53-FZ
On military duty and military service.
Carries out legal regulation in the field of military duty and military service in order to fulfill the constitutional duty and obligation of the citizens of the Russian Federation to protect the Fatherland.
The conscription of citizens of the Russian Federation provides for:
military registration;
compulsory preparation for military service;
conscription;
military service by conscription;
stay in reserve;
call for military training and passing military training during the period of stay in the reserve.
Medical workers(doctors and middle medical staff) are liable for military service and are subject to this law.
1998 No. 1175
"On approval of the Regulations on military transport duty"
The military transport obligation is established for the timely, high-quality and full provision of vehicles for the Armed Forces, as well as special formations created for wartime during the period of mobilization and wartime.
The military transport obligation applies to all organizations, regardless of the form of ownership and citizens - owners of vehicles.
Decree of the President of the Russian Federation 2009 "National Security Strategy of the Russian Federation until 2020"
"national security" - the state of protection of the individual, society and the state from internal and external threats, which allows to ensure constitutional rights, freedoms, decent quality and standard of living of citizens, sovereignty, territorial integrity and sustainable development of the Russian Federation, defense and security of the state.
"Strategy" is the most important document in system strategic planning In Russian federation. It aims to improve the quality government controlled and is designed to coordinate the activities of state authorities, state and public organizations to protect the national interests of Russia and ensure the security of the individual, society and the state.
Ensuring decent living conditions in Russia is recognized as the same priorities for ensuring national security as the traditional directions - the defense capability and security of the state.
Decree of the President of the Russian Federation 2010
"On the Approval of the Military Doctrine of the Russian Federation"
The military doctrine of the Russian Federation is a system of views officially adopted in the state on the preparation for armed defense and the armed defense of the Russian Federation.
Main external threats:
The desire to endow NATO's power potential with global functions, to bring the military infrastructure closer to the borders of the Russian Federation;
Actions to destabilize the situation in individual states and regions, undermine strategic stability;
Creation and deployment of strategic missile defense systems, militarization of outer space, deployment of strategic non-nuclear systems of high-precision weapons;
Territorial claims against the Russian Federation, interference in its internal affairs;
Proliferation of weapons of mass destruction;
Violation of international agreements in the field of arms limitation and reduction;
Spread of international terrorism;
The emergence of numerous centers of interethnic and interfaith tension.
Main internal threats:
Attempts to forcibly change the constitutional order of the Russian Federation;
Undermining sovereignty, violating the unity and territorial integrity of the Russian Federation;
Disorganization of the functioning of public authorities
Ensuring military security
AT modern conditions The Russian Federation proceeds from the need to have a nuclear potential capable of guaranteeing the infliction of the specified damage to any aggressor under any conditions.
Nuclear weapons, which the Armed Forces of the Russian Federation are equipped with, are regarded as a factor in deterring aggression, ensuring the military security of the Russian Federation and its allies, and maintaining international stability and peace.
in a threatened period and with the beginning of a military conflict, the following is carried out:
Timely declaration of a state of war, the introduction of martial law or a state of emergency in the country. Carrying out full or partial strategic deployment of the Armed Forces of the Russian Federation;
Coordinated conduct of armed, political, diplomatic, informational, economic and other types of struggle;
Transfer of the country's economy, its individual sectors, as well as organizations, to work under martial law;
Organization and implementation of measures of territorial and civil defense;
Basic provisions, principles and content of the mobilization
training of health authorities
Basic provisions:
The organization of mobilization training of health authorities is an integral part of the defense organization of the Russian Federation.
Officials of health authorities and organizations are personally responsible for the fulfillment of their duties in the field of mobilization training.
Mobilization bodies are created in health authorities and organizations that have a mobilization task. Depending on the volume of mobilization tasks, mobilization workers may be appointed. The heads of mobilization bodies or mobilization workers report directly to the heads of health authorities and organizations.
Financing of the mobilization preparation of health care is carried out at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and organizations.
Mobilization preparation of the state, including healthcare, is carried out at the expense of funds allocated for these purposes from the military budget of the Russian Federation. The military budget of the Russian Federation for 2011 is about 50 billion dollars. Of these, 11.6 billion rubles were allocated for mobilization training.
Part financial resources for mobilization training of health care in the regions, is financed from the budget of the constituent entities of the Russian Federation.
Works on mobilization preparation of local significance are subject to financing from the funds of local budgets.
Funding from the funds of healthcare organizations is subject to mobilization preparation, which is carried out on the initiative of the organizations themselves in order to increase the sustainability of their functioning.
Work in the field of mobilization training of health care is classified as a state secret and is carried out in secret office work.
Basic principles of mobilization preparation:
1. centralized leadership. It consists in the organization of work on mobilization preparation by a higher governing body and the unconditional fulfillment of mobilization tasks by subordinate bodies and organizations.
2. lead time. All mobilization training activities should be carried out in peacetime on time and in full.
3. planning. All governing bodies and organizations develop a plan for mobilization training, which determines the list of ongoing activities, venue, timing, performers, etc. approved by the higher governing body.
4. control. The authorities determine the timing and procedure for submission by subordinates of reports on the implementation of planned activities. In order to study the real state of affairs and provide practical assistance, scheduled and sudden checks of mobilization readiness are carried out;
5. complexity and mutual consistency. In the process of mobilization preparation, a wide range of issues of a medical, transport, food, engineering, personnel, communications, and other nature must be resolved. To this end, coordination of mobilization measures with state authorities and administration, organizations various forms property.
1. Determination of working conditions during the period of mobilization and in wartime. To this end, on the basis of existing military dangers, the emergence of possible military conflicts is predicted. Based on the probable forecast, conclusions are drawn about the situation in various regions of the Russian Federation.
2. Preparation for work during the period of mobilization and in wartime.
It includes the creation of a mobilization body, the training of specialists, the development of documentation, the creation of spare command posts, etc.
3. Development of mobilization plans. The mobilization plan is a document that determines the content, volume, procedure and timing of measures to transfer government bodies and organizations to the mode of operation in wartime conditions. The mobilization plan is developed by all governing bodies and organizations that continue their activities in wartime and have mobilization assignments. The plan consists of a graphic part, tables, diagrams, calculations, graphs and a text part. It reflects activities carried out in the mode of daily activities, with increased readiness, with military danger and full readiness. Activities are planned both sequentially and bypassing intermediate degrees of readiness.
4. Assessment of the state of mobilization readiness of the governing bodies. It is carried out in the course of command and staff training and mobilization exercises, as well as inspections by a higher authority.
5. Preparation and creation during the period of mobilization and in wartime, command and control bodies for special formations. Organizational and methodological assistance to organizations in the preparation of special forces.
6. Organization of work on the creation, accumulation and storage of medical and sanitary property of the mobilization reserve.
7. Organization medical support population during the period of mobilization and in wartime.
8. Organization of military registration.
9. Training of specialists in military registration specialties for the recruitment of special units during the period of mobilization and in wartime.
10. Reservation for the period of mobilization and for wartime of specialists who are in reserve and working.
Reservation provides a deferment from conscription into the armed forces of specialists who are registered with the military and occupy positions that determine the performance of the governing body. This achieves an even distribution of labor resources between the armed forces and civilian organizations.
Mobilization preparation and mobilization of the country is a complex and voluminous set of activities that make up the content of mobilization preparation and mobilization. AT federal law“On mobilization training and mobilization in the Russian Federation” in Article 2, paragraph 3, the activities that make up the content of mobilization training and mobilization are set out, there are 24 of them in total.
For the convenience of considering these activities, they are combined into a set of activities related to mobilization preparation and mobilization of the economy, authorities and the Armed Forces (other troops):
A) A set of measures for mobilization preparation and mobilization of the economy.
7. Development of mobilization plans for the economy and mobilization plans for the Armed Forces of the Russian Federation, other troops, military units, agencies and special units.
The mobilization plan of the economy is a system of interconnected forecasts, calculations and tasks (orders) to meet the most important needs of the state in wartime. The planning system for mobilization preparation and mobilization of the economy consists of two blocks:
plans for wartime (conditionally referred to as plans for accounting year), developed, as a rule, once every five years;
plans for the mobilization preparation of the economy, developed annually as part of the State defense order and implemented in peacetime.
Methodological guidance and control over the development of mobilization plans for the economy is carried out by the Ministry of Economic Development and Trade, mobilization plans for the deployment of the Armed Forces - the Ministry of Defense of the Russian Federation, plans for the transfer of state authorities - the Main Directorate of Special Programs of the President of the Russian Federation.
8. Preparation of the economy of the Russian Federation and organizations for work during the period of mobilization and in wartime.
The preparation of the economy of the Russian Federation and organizations for work during the period of mobilization and in wartime is carried out on the basis of plans for mobilization preparation drawn up on calendar year and promising for 5 years. The plans provide for the implementation of the entire range of measures for mobilization preparation and mobilization in peacetime.
9. Carrying out activities to transfer the economy of the Russian Federation and organizations to work in wartime conditions.
Measures to transfer the economy of the Russian Federation and organizations to work in wartime conditions are carried out in accordance with the transfer plans and plans for the accounting year, which reflect all transfer activities, strictly on time and in full, indicating the responsible officials for their implementation.
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, special formations and the needs of the population in wartime.
In today's conditions, the problem of preserving those production capacity, which will be involved in the production of military products according to the plan for the billing year. The creation of mobilization capacities is carried out through the construction of new, reconstruction existing businesses for the production of military and essential civilian products and by assimilation (adaptation) of enterprises for the production of military products.
14. Creation, accumulation, preservation and renewal of stocks of material assets in the mobilization and state reserves, irreducible stocks of food products and petroleum products.
The mobilization reserve of material values is created by enterprises and organizations in peacetime to ensure the deployment of military production, the deployment of special forces, the re-equipment of means of transport, to ensure mass military and evacuation transportation and to ensure the smooth operation of enterprises.
The main raw materials and materials, special technological equipment, floating bridges, flight structures, power plants, medical preparations, funds are subject to accumulation in the mobile reserve. personal protection. Unfortunately, in recent years, a significant part of the mobilization stocks has been sold, the other part needs to be refreshed or written off. Lack of financial resources significantly hinders work in this direction.
16. Preparation and organization of the rationed supply of the population with food and non-food products, its medical care, provision of means of communication and vehicles during the period of mobilization and in wartime.
The main principles of the rationed supply of goods to the population are the introduction of a rationed supply of goods to the entire population of the country (for this, nine categories of the population are introduced), the introduction of norms and an assortment of goods, the provision of hot meals, the introduction of a central distribution of commodity resources for rationed supply in the regions and the whole country, with maintaining commercial trade.
21. Booking for the period of mobilization and for wartime of citizens in reserve. Reservation of persons liable for military service is carried out on the basis of the following principles:
Accounting for the need to provide for the period of mobilization and wartime labor resources from among the state authorities liable for military service, local self-government bodies, enterprises, as well as the need for manning the Armed Forces of the Russian Federation;
· Priority booking for those liable for military service working at enterprises with a mob task;
Establishment of restrictions in the provision of a deferment from conscription to those liable for military service, intended for the understaffing of units of constant readiness.
B) A set of measures to transfer the authorities to martial law.
3. Determination of working conditions and preparation of public authorities and local governments for work during the period of mobilization and in wartime.
The determination of the working conditions of the authorities is planned on the basis of an assessment of the possible military situation during the period of mobilization and in wartime. The preparation of authorities for work during the period of mobilization and in wartime is carried out in peacetime, during scheduled mobilization training sessions, as well as during training, business games and exercises.
4. Transfer of public authorities and local governments to work under wartime conditions.
The transfer of government bodies to work under wartime conditions is carried out on the basis of plans for the transfer of state authorities and local governments, with the receipt of a signal about the transfer when the degree of combat readiness "Full" is put into effect.
10. Assessment of the state of mobilization readiness of the Russian Federation is carried out according to the means of control.
The main goal of monitoring the mobilization readiness of the Russian Federation is to assess the readiness of the economy, authorities at various levels and the Armed Forces, other troops for mobilization deployment on time with the implementation of the entire range of mobilization measures and the ability to perform assigned tasks (tasks) in wartime.
17. Creation and training in in due course spare control points of state authorities, local governments, organizations to work in wartime conditions.
Alternate control points are created in peacetime in accordance with the plan for the deployment of the state administration system. They can be suburban and protected. ZPU are equipped with controls, documentation, life support system, food and medicines according to established standards.
C) A set of measures for the preparation and transfer of the Armed Forces and other troops to martial law.
5. The preparation of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations for mobilization is carried out by the Ministry of Defense and other law enforcement agencies in accordance with combat training plans.
6. The mobilization of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations is carried out in accordance with mobilization plans of the Ministry of Defense and other power ministries in a timely manner with the implementation of the entire range of mobilization measures.
12. Creation and training of special formations intended, upon the announcement of mobilization, for transfer to the Armed Forces of the Russian Federation or use in their interests, as well as in the interests of the economy of the Russian Federation.
Paramilitary and non-military special formations are created on the basis of operating enterprises, organizations and institutions. Responsibility for creating and maintaining them in readiness for use lies with the state authorities of the constituent entities of the Russian Federation, industry associations, as well as the heads of associations, enterprises, organizations and institutions, regardless of the form of ownership on the basis of which they are created.
Military-type motor vehicle columns are formed at the expense of motor vehicles to be transferred to the Armed Forces, other troops in accordance with established norms and withdrawal limits.
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.
As a rule, automobile, road-building and loading and unloading equipment and part of special equipment are supplied. All equipment supplied to the Armed Forces must have a certain power reserve up to overhaul(10 thousand km.), Must be equipped with spare parts and tools and have a fuel supply in the amount of one refueling. The equipment is delivered with a driver (conscripted).
19. Organization of military registration in state authorities, local governments and organizations.
Military registration is organized to ensure the use of military duty by citizens of the Russian Federation. It is carried out constantly and covers all categories of citizens subject to military registration. The main requirements for military registration are the completeness and reliability of data characterizing the quantitative and qualitative state of conscription and mobilization human resources.
Military registration is carried out by military commissariats, local governments, enterprises, organizations and institutions in accordance with the Regulations on military registration, approved by Decree of the Government of the Russian Federation of December 25, 1998 No. 1541.
20. Training of citizens in military specialties for staffing the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations during the period of mobilization and in wartime.
Training of citizens in military specialties is carried out at military training camps of citizens in the reserve, which are held in military formations and units for 30 days with a frequency of 5 years.
D) A set of measures to ensure mobilization training and mobilization.
1. Legal regulation in the field of mobilization training and mobilization.
Regulations on mobilization training should be structured by levels: Federal laws of the Russian Federation, intersectoral (industry) regulations, legislative acts of the constituent entities of the Russian Federation, acts of local government and regulations of enterprises. They should be interconnected in terms of tasks, performers, resources and deadlines. Normative-legal acts should cover all areas of preparation for the functioning of the economy in wartime. Normative acts should define the status, role and tasks of the governing bodies, the rights, duties and responsibilities of officials for carrying out measures to prepare the economy for functioning in wartime. Since 1992, the Russian Federation has adopted more than 150 normative acts relating to the issues of mobilization training. Currently started new stage development of regulatory legal documents in connection with the development of a new mobilization plan for the economy for the 2000 accounting year.
2. Scientific and methodological support of mobilization training and mobilization.
Conducting research work on mobilization training should ensure the most efficient and rational planning and implementation of the tasks of mobilization training. Scientific support should cover the entire spectrum of issues of mobilization training, from issues of the mobilization training system as a whole to the mobilization training of an enterprise. Unfortunately, the transition to a market economy has led to insufficient funding and, as a result, to the outflow of the most qualified personnel and the closure of a number of research projects on the defense capability of the state.
15. Creation and preservation of an insurance fund of documentation for weapons and military equipment, the most important civilian products, for high-risk objects, life support systems for the population and objects that are national treasures.
The insurance documentation fund began to be created in the late 1950s. The lion's share of it is concentrated in the Ministry of Defense Industry (90%). The share of the Ministry of Industry accounts for about 8%. The vast majority of documents of the insurance fund are stored on roll films and microfilms, which have high reliability and reliability. In addition, information can be stored on magnetic media and optical discs. On them, basically, the insurance fund of documentation in the system of the Ministry of Emergency Situations is built.
18. Preparation of the media for work during the period of mobilization and in wartime.
During the period of mobilization and in wartime, the mass media are assigned the functions of alerting and warning, censorship and restrictions are introduced on the information released. This is regulated by the law "On martial law" and other regulatory legal acts.
22. Conducting exercises and drills on mobilization deployment and implementation of mobilization plans.
During exercises, business games and trainings, the following tasks can be solved:
Checking the completeness and reality of mobilization plans;
· identification of shortcomings, "bottlenecks", disproportions in industries, enterprises, organizations and institutions that affect the implementation of mobilization tasks;
Improving skills management team sectoral and territorial links of the economy and carrying out measures for the mobilization deployment of the economy and ensuring its functioning in wartime conditions, in carrying out restoration work;
Improving the interaction between government bodies at various levels, officials for the mobilization deployment of the economy and its work in wartime conditions, etc.
If necessary, other tasks can be solved, up to the production of prototype weapons and military equipment, other products for military and civilian purposes (release of established batches).
23. Advanced training of workers of mobilization bodies.
Since 1995, active training of personnel in the field of mobilization work has been carried out. There are advanced training courses at branch academies and institutes. On the basis of the Academy of Civil Protection, the department of special training, on the territory of which you are currently located, conducts retraining and advanced training of specialists. It is becoming a practice of annual meetings with the heads of mobilization bodies of the constituent entities of the Russian Federation with the participation of specialists from the Ministry of Economic Development and Trade, the Government of the Russian Federation and the GUSP.
24. International cooperation in the field of mobilization training and mobilization.
The main areas of cooperation between the Russian Federation and the CIS member states in the field of mobilization training are:
· creation of a system of interstate cooperation and conclusion of agreements with the CIS member states in the military field, in the field of mobilization preparation of the economy, as well as cooperation and interaction between state authorities;
· harmonization of the mobilization plans of the economy in terms of determining the volume of mutual deliveries of weapons, military equipment and other materiel;
· advanced training of specialists in the field of mobilization training;
· holding meetings, conferences, consultations and meetings on a bilateral and multilateral basis.
Good afternoon. If the government of the region allocates funds to the executive authority for a set of measures for mob. preparation (certification of the informatization object). Are we entitled to conclude a contract under paragraph 3 of part 1 of Art. 93 (single supplier)? Who should be involved as experts in this case? Is it necessary to conclude a contract with this organization in advance?
- Question: No. 531 dated: 2014-04-03.
For the above situation, I can only .
By virtue of clause 3, part 1 of Law 44-FZ, procurement from a single supplier (contractor, performer) can be carried out by the customer in the event that work on mobilization preparation is performed in the Russian Federation.
Certification of informatization objects is a complex of organizational and technical measures during which a multifaceted verification of an informatization object is carried out in real conditions operation in order to assess compliance with the required level of information security against leakage through technical channels.
In Russia, the Federal Law of February 26, 1997 N 31-FZ is in force
"On mobilization training and mobilization in the Russian Federation".
According to part 3 of Art. 2 of the Federal Law "On mobilization training and mobilization in the Russian Federation" the content of mobilization training and mobilization includes:
1) normative legal regulation in the field of mobilization training and mobilization;
2) scientific and methodological support for mobilization training and mobilization;
3) determination of working conditions and preparation of public authorities, local governments and organizations for work during the period of mobilization and in wartime;
4) carrying out activities to transfer state authorities, 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 formations for mobilization;
6) carrying out the mobilization of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations;
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) 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 organizations for work during the period of mobilization and in wartime;
9) carrying out activities 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 organizations to work in wartime conditions;
10) assessment of the state of mobilization readiness of the Russian Federation;
11) creation, development and maintenance 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 formations and the needs of the population in wartime;
12) the creation and training of special units 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 as part of the state material reserve of stocks of material assets (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;
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 for the population and objects that are national treasures;
16) preparation and organization of the rationed supply of the population with food and non-food products, its medical care and provision with means of communication and vehicles during the period of mobilization and in wartime;
17) creation in accordance with the established procedure of reserve control points of state authorities, local governments and organizations and preparation of these control points for work in wartime conditions;
18) preparation of the mass media for work during the period of mobilization and in wartime;
19) organization of military registration in state authorities, local governments and organizations;
19.1) creation of a reserve of the Armed Forces of the Russian Federation, a reserve of the Foreign Intelligence Service of the Russian Federation, a reserve Federal Service the security of the Russian Federation;
20) training of citizens in military registration specialties for recruiting the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations during the period of mobilization and in wartime;
21) reservation for the period of mobilization and for wartime of citizens who are in the reserve of the Armed Forces of the Russian Federation, federal executive bodies with a reserve (hereinafter - citizens who are in reserve), and working in state authorities, local governments and organizations;
22) conducting exercises and trainings on mobilization deployment and implementation of mobilization plans;
23) advanced training of employees of mobilization bodies;
24) international cooperation in the field of mobilization training and mobilization.
Therefore, the first thing to pay attention to is whether the certification of the informatization object really refers to mobilization training and mobilization.
I draw your attention to the above, because upon further verification, if it is decided that the certification of the object of informatization does not apply to mobilization training and mobilization, then the conclusion of a contract under paragraph 3 of part 1 of article 93 of Law 44-FZ will also be a violation.
If the certification of the informatization object relates to mobilization training and / or mobilization, then feel free to conclude a contract within the framework of clause 3, part 1, article 93 of Law 44-FZ.
The organization that will carry out the work must have special permits.
After carrying out work on attestation of the informatization object, the Customer is issued a certificate of conformity after agreement with the Office of the State Technical Commission of Russia for the relevant federal district.
My personal opinion is that a certificate of conformity will suffice as an expert opinion.
If the work is not performed or is performed poorly, then the certificate of conformity will not be issued.
Consequently, there is no point in producing documents in the form of a certificate of conformity.
Attention! The information provided in the article is current at the time of its publication.
"Income tax: accounting for income and expenses", 2010, N 9
In accordance with paragraph 1 of Art. 265 of the Tax Code of the Russian Federation, non-operating expenses include reasonable costs for activities not directly related to production and (or) sales. These include, in particular, the costs of carrying out work on mobilization preparation, including the maintenance of facilities and facilities that are partially loaded (used) but necessary to fulfill the mobilization plan (clause 17). Such costs are taken into account for tax purposes only by taxpayers who are obliged to carry out such work, and provided that these costs are not subject to compensation from the budget.
What is mobilization preparation work? What documents confirm the costs of their implementation? What are the controversial issues related to spending? This will be discussed in the article.
Legal regulation
Legal regulation in the field of mobilization training 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 N 31-FZ<1>.
<1>Federal Law No. 31-FZ of February 26, 1997 "On mobilization training and mobilization in the Russian Federation".
In accordance with paragraph 1 of Art. 1 of this Law, mobilization training in the Russian Federation is a set of measures taken 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 the military time.
For these purposes, organizations carry out special events and work, including (Article 9 of Federal Law N 31-FZ):
- development of mobilization plans within their powers (clause 3, clause 1);
- fulfillment of mobilization tasks (orders) in accordance with the concluded agreements (contracts) in order to ensure mobilization preparation and mobilization (clause 5 clause 1).
At whose expense is the financing of mobilization training carried out? The answer to this question is contained in Art. 14 of Federal Law N 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 bear the cost of carrying out work on mobilization preparation<2>not subject to compensation from the budgets, including the costs of maintaining capacities and facilities partially loaded (used) in production, but necessary to fulfill mobilization tasks (orders), which are included in non-operating expenses in accordance with the legislation of the Russian Federation (clause 2).
Documents confirming the right of organizations with mobilization tasks to tax benefits
In order to include in the composition of non-operating expenses the 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 Taxation.
<3>Regulations on the procedure for economic stimulation of the 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 02.12.2002.
For the purposes of this Regulation, property for mobilization purposes means property intended for the fulfillment of mobilization tasks (orders) in accordance with concluded agreements (contracts). Such property includes objects of mobilization purpose, as well as all types of mobilization stocks (reserves). The objects of mobilization purpose should be understood as objects of economic (industrial) purpose, which are an integral part of fixed assets (funds) of organizations.
The assignment of the property of organizations to the property of mobilization purpose is carried out only to the extent that it is necessary for the fulfillment of 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 (episodically) loaded in the current production, contained in conditions that ensure their safety and readiness to fulfill mobilization tasks (orders));
- unused (not loaded in the current production, contained in conditions that ensure their safety and readiness to fulfill mobilization tasks (orders)).
Mobilization capacities partially used and not used in current production are conserved if necessary (clause 2.2 of the Regulations).
To the property of the mobilization purpose of organizations in accordance with All-Russian classifier fixed assets OK 013-94<4>include the following fixed assets (clause 2.3 of the Regulations): buildings, structures, machinery and equipment (energy (power), workers, information), vehicles, production inventory.
<4>Approved by the Decree of the State Standard of Russia on December 26, 1994 N 359.
In accordance with clause 3.4 of the Regulations, organizations are prepared in accordance with the established forms:
- a plan for carrying out work on mobilization preparation, carried out at the expense of the organization's own funds (form No. 4);
- estimate of costs for carrying out work on mobilization preparation, carried out at the expense of the organization's own funds (form No. 5).
The list of works on mobilization preparation included in the plan of Form No. 4 is determined by Federal Law No. 31-FZ. Organizations prepare a plan in triplicate and submit for approval (clause 3.5 of the Regulations):
- to federal executive bodies or their legal successors;
- to the executive authorities of the constituent entities of the Russian Federation<5>.
After agreement, two copies of form N 4 are returned to organizations (clause 3.6 of the Regulations).
Taxpayers, in order to confirm their right to include the costs of mobilization preparation in non-operating expenses, must submit to the tax authorities at the place of registration the agreed forms Nos. 4 and 5 (clause 3.7 of the Regulations).
Note! Registration of documents by organizations that have mobilization tasks (orders) and perform 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 - 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 tax benefits, as well as to include reasonable costs for carrying out work on mobilization preparation in non-operating expenses, approved. Letter of the Ministry of Finance and the Ministry of Economic Development of Russia dated 17.08.2005 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 a benefit. 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, an estimate of costs is presented, and the list approved by the Recommendations includes the columns "Primary documents confirming the costs of the work" and "The basis for the work". Both of these documents are valid, since they have not been canceled to date, and pursue similar goals - confirmation of the right to a benefit. Consequently, the taxpayer draws up a package of documents confirming the right to a benefit in accordance with one of the above acts (Regulations or Recommendations).
Note. The Ministry of Finance in the Letter dated 03.08.2010 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 to be issued in the implementation of specified works, and does not impose any special requirements for their design and filling. Considering the provisions of Art. 4 of the Tax Code of the Russian Federation, these Recommendations and the Regulations are not regulatory legal acts adopted in accordance with the Tax Code of the Russian Federation.
"Mobilization" expenses 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 p. 1 art. 265 of the Tax Code of the Russian Federation, these expenses should not be subject to compensation from the budget.
In practice, it is possible that the expenses "theoretically" should be covered by the budget, but this does not happen, and the organization reduces the taxable income tax base by the amount of expenses incurred - which leads to a dispute with the tax authorities, similar to the one that was the subject of consideration in Decree of the FAS VVO dated 03.12.2007 N A82-14397 / 2006-27.
The court found that the taxpayer had entered into agreements on mobilization preparation with federal agency for industry to carry out targeted measures for mobilization preparation in terms of storing material assets of the mobilization reserve.
The materials of the case (cost estimate for the maintenance of material assets in the mobilization reserve) confirm the incurring 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 the composition of non-operating expenses the amount of 1577.1 thousand rubles, which represents the costs not compensated from the budget for the maintenance of material assets in the mobilization reserve (expenses incurred for mobilization preparation in the amount of 1927.1 thousand rubles minus 350 thousand rubles . financed from the budget).
Argument tax office was that the disputed expenses incurred by the organization are subject to compensation from the budget and may not be compensated only with appropriate agreement with the federal executive authorities, executive authorities of the subjects and local governments. However, this argument was rejected by the court on the following grounds: from the content of paragraphs. 17 p. 1 art. 265 of the Tax Code of the Russian Federation does not follow that the costs of mobilization preparation work not compensated from the budget can be taken into account for tax purposes only if there is an agreement on the absence of their compensation. The tax authority did not provide evidence that the costs in the amount of 1,577,130 rubles. will ever be compensated to the taxpayer from the budget.
Controversial issues related to the reflection in tax accounting of "mobilization" costs
The costs of carrying out work related to mobilization preparation are indicated in paragraphs. 17 p. 1 art. 265 of the Tax Code of the Russian Federation. The Tax Code of the Russian Federation does not contain any more clarifying norms regarding this type of expenditure. This gives rise to a lot of disputes between organizations and tax authorities (which is confirmed by arbitration practice). Claims of the 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 certain types work on mobilization preparation (mainly of a capital nature).
Let us dwell on these controversial issues in more detail, considering as an example the Resolution of the Ninth Arbitration Court of Appeal of 04/07/2010 N 09AP-2895 / 2009-AK<7>. This Decree was not chosen by chance - it just presents complete collection claims of tax authorities on the topic of mobilization costs. Yes, and the price of the issue is impressive - the costs for which the taxpayer (the generating company wholesale market electricity) reduced the 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 the Decree of the FAS MO dated 16.07.2010 N KA-A40 / 7234-10.
Here are the arguments given by the tax authorities, considering that the taxpayer unlawfully underestimated 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 directed to activities related to production and sales.
The judges rejected these arguments. The dispute was won by the taxpayer. Consider what arguments on each controversial issue were given in support of the organization.
First claim. The right to include in the composition of non-operating expenses the costs of carrying out work on mobilization preparation is not documented (no agreements (contracts) for the execution of mobilization orders, plans for carrying out work on mobilization preparation are presented).
The judges pointed out that the obligation to verify the grounds for the legality of including certain costs in the scope of work on mobilization preparation when preparing lists lies with the federal authorities in the field of mobilization preparation, to which the tax authorities are not assigned. The basis for obtaining benefits is the submission of a list of work on mobilization preparation, and not the documents that served as the basis for its compilation. At the same time, the powers of the tax authorities do not include verification of acts approved by the federal authorities in the field of mobilization preparation.
Consequently, the tax authority goes beyond the powers granted to it by the legislation, actually attempting to revise the decisions taken by the federal authority in the field of mobilization training (in this case, the Ministry of Energy) within the limits of its competence.
In the absence of obligations for mobilization preparation by the enterprise, the relevant state authority (Ministry of Energy) could not approve the lists of work for mobilization preparation.
The judges of the FAS MO came to a similar conclusion in Resolution N KA-A40 / 12740-09 dated 03.12.2009: if an enterprise has a mobilization plan for the production of a certain amount of products in accordance with the above standards, it is obliged to prepare production in order to ensure the implementation of the plan. The judges took into account that during the period of 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 the 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. There are no other rules for fixed assets related to mobilization capacities, the Tax Code of the Russian Federation.
This argument was rejected by the court for the following reasons. Subparagraph 17 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation does not contain the division of work on mobilization preparation on the basis of their capital nature. This approach is due to the specifics of work on mobilization preparation, the obligations for the implementation and the concept of which are established by the norms of the 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 for the production of a certain amount of products, in accordance with the above norms, it is obliged to prepare production in order to ensure the fulfillment of the mobilization task.
Measures for the preparation of production can be both maintenance in proper technical condition and modernization of existing mobilization facilities, and the creation of new mobilization facilities (!), Designed to ensure the mobilization plan.
Consequently, the specialized legislation does not allow singling out "non-capital" work from the scope of work on mobilization preparation, since all these works are aimed at solving a single task - preparing production in order to ensure the fulfillment of the mobilization task.
As pointed out by the judges, in the present case paras. 17 p. 1 art. 265 of the Tax Code of the Russian Federation is a special rule in relation to other provisions of Ch. 25 of the Tax Code of the Russian Federation, excluding 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 that determine the criteria for the legal choice of priority norms, has legal priority in the event of competition between general and special norms, if such a collision took place.
The FAS SKO also supported the taxpayer in a similar situation in Resolution No. F08-7806 / 07-2897A dated November 28, 2007, indicating that he rightfully attributed to expenses the costs of technical re-equipment and reconstruction of fixed assets related to property for mobilization purposes.
Third claim. Violated the provisions of paragraphs. 17 p. 1 art. 265 of the Tax Code of the Russian Federation - the costs are directed to activities related to production and sales, since the incurring of costs solely for the purpose of maintaining capacities aimed at fulfilling 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 is responsible for its implementation and responsibility. Giving the property of an organization the status of mobilization burdens the taxpayer with the obligation to take actions in relation to the said property.
The presence of a mobilization plan, as well as the availability of agreed lists of mobilization preparation work performed at the taxpayer's own expense, exclude the qualification of the work performed as work related to production and sales, and allows qualifying the costs of mobilization preparation work as costs not subject to compensation from the budget.
Regarding the argument of the tax inspectorate that, provided there is no partial workload, the taxpayer does not incur costs solely for the purpose of maintaining the capacities necessary to fulfill the mobilization plan, the court noted: the Tax Code of the Russian Federation does not contain a requirement that the inclusion of expenses for mobilization preparation in non-operating expenses is possible only on condition that expenses are incurred solely for the purpose of maintaining the capacities necessary to fulfill the mobilization plan.
Note. The costs of maintaining capacities and facilities that are partially loaded (used) but necessary to fulfill the mobilization plan are included in non-operating expenses.
As follows from paragraphs. 17 p. 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 fulfillment of a mobilization plan (task) is associated with the obligation to produce a certain amount of products during the period when mobilization is announced, in wartime. Fulfillment of this obligation is possible only if it is maintained in working order in full non-stop production.
Otherwise, the mobilization plan will not be fulfilled, since one of the basic principles of mobilization preparation will not be achieved - lead time, in pursuance of which Federal Law N 31-FZ imposes on organizations 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 formations and the needs of the population in wartime.
Thus, the non-operating nature of expenses is determined by the main goal 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 for income and expenses
The most important function of the Russian state is to maintain defense capabilities at a level corresponding to the nature of military threats. According to the provisions of the Military Doctrine of the Russian Federation, the Armed Forces must be ready to conduct local wars and participate in armed conflicts. However, the doctrine admits that local wars and armed conflicts, under certain conditions, can develop into a large-scale war.
The preparation of the country for war is a complex, continuous process associated with the solution of political, military-strategic and economic tasks in the interests of ensuring the country's defense capability.
The main components of the preparation of the country for war and the organization of defense are measures of mobilization preparation and mobilization.
Let us turn to the basic concepts of mobilization and mobilization preparation. Mobilization - the Latin word "mobile" i.e. movable, 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 the goals (for example: a sports team mobilized its strength and energy and achieved a certain sports result).
The Federal Law of February 26, 1997 No. 31-FZ "On mobilization training and mobilization in the Russian Federation" determines that mobilization training 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 subjects of the Russian Federation and the economy of municipalities, the preparation of state authorities, local governments and organizations, the preparation of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations created for wartime to ensure the protection of the state from an armed attack and meet the needs of the state and needs population during wartime. Mobilization in the Russian Federation is understood as a set of measures for the transfer of 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 formations on the organization and composition of wartime. Based on these definitions, in a generalized form, the mobilization preparation and mobilization of the country includes:
· mobilization preparation and mobilization of the economy;
· mobilization training and mobilization of authorities at all levels and organizations;
· mobilization preparation for deployment and mobilization deployment of the Armed Forces and other troops.
The mobilization preparation of the economy is understood as a set of planned activities carried out in peacetime to meet the current needs of the Armed Forces and other troops and to accumulate stocks of weapons, ammunition, military equipment, military, military-technical property and other products for wartime, to create and maintain stocks material assets of mobilization and state reserves, development and preservation of mobilization capacities.
The mobilization of the economy consists in the systematic transfer of all sectors of the economy, associations, organizations and enterprises to work in wartime conditions to comprehensively meet the needs of the country's defense in weapons, ammunition, equipment and other materiel, 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 an all-round increase in the production of military products, the restructuring of the work of government, communications, transport, Agriculture the entire infrastructure of the country in order to meet the needs of the state in wartime. The mobilization of the economy also provides for 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 experimental design institutions in order to meet the needs of the Armed Forces and achieve military-technical superiority over the enemy, restructuring financial system, trade and supply 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 purpose of the mobilization preparation of the economy is the creation in peacetime of a military-economic potential adequate to the military needs of the country and the implementation of a complex preparatory activities on the transfer of the economy to work in wartime conditions.
The purpose of the mobilization of the economy 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 billing year), for complete satisfaction the needs of the Armed Forces, other troops in armaments, equipment and materiel, as well as the population in food, goods, means of protection and other means of life support in wartime.
Based on these definitions, we must clearly understand the periods of functioning of the system of mobilization measures ( tab. 6.5.1).
In addition, we will consider the issues of mobilization training and mobilization at the following levels of the state hierarchical system:
1st level - State: representative power; executive power; economic structures of the federal level;
2nd level - Subjective: representative and executive power, the economy of the constituent entities of the Russian Federation;
3rd level - Municipal: local governments and the economy municipality;
4th level - Objective: objects of the economy: enterprises, institutions and organizations that have mobilization tasks.
