Refreshment of material assets. Model Law “On State Material Reserves”

Please provide clarification on the accounting of transactions, as well as on the calculation of VAT on these transactions (with examples from judicial practice and explanations from the tax authorities).

As part of the execution of the state contract, the enterprise refreshes the material assets of the mobilization reserve by simultaneously storing and releasing material assets from the mobilization reserve. The operation of refreshing material assets is carried out on the basis of primary documents (acts for laying and issuing the ITC) in which VAT is allocated.

When refreshing the property of the state reserve, organizations are the responsible custodians:

– accept newly acquired state reserve property for storage.

This procedure follows from the provisions of Art. 2, clause 4 of article 11, clause 2 of article 13 of the Federal Law No. 79 of December 29, 1994.

Documentation of a commodity exchange transaction depends on the type of inventory items that the organization sells to Rosrezerv, as well as on the purposes of further use of the acquired inventory items.

An organization can use both standardized forms and independently developed documents. If an organization uses unified document forms, then the receipt of goods and materials purchased by the organization from Rosrezerv is documented on the basis of an invoice submitted by Rosrezerv in form No. TORG-12. If the organization plans to use purchased inventory items as materials, draw up a receipt order in form No. M-4. If the organization intends to sell these goods and materials, draw up an act of acceptance of goods in form No. TORG-1.

When selling inventory items, the organization must draw up documents in form No. M-15, TORG-12, No. M-15 (depending on further use) or independently developed forms approved in the accounting policy)

On the issue of reflection in accounting

For accounting purposes, the relationship that arises when refreshing the property of the state reserve between the organization - the responsible custodian and Rosrezerv, is qualified as a commodity exchange operation (letter of the Ministry of Finance of Russia dated February 17, 2010 No. 03-07-11/30). In this case, each of the parties is recognized as the seller of goods and materials, which it undertakes to transfer, and the buyer of goods and materials, which it undertakes to accept in exchange (clauses 1, 2 of Article 567 of the Civil Code of the Russian Federation). In accounting, the acquisition by an organization of inventory items released from the state reserve (removed from off-balance sheet accounting) is reflected in the same way as the receipt of inventory items under a paid purchase and sale agreement. Moreover, depending on how you plan to use the inventory data, they are included in materials or goods and are reflected in the corresponding accounting accounts.

Debit 10 (41) Credit 60 – reflects the acquisition of inventory items removed from storage at actual cost.

Since, at its core, the refreshment of state reserve property is a commodity exchange operation, determine the actual cost of property accepted for registration as the value of assets transferred in exchange without VAT (clause 10 of PBU 5/01 and clause 67 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28 .01 No. 119n).

Reflect sales of goods (finished products) to Rosrezerv with the following entries:

Debit 90-2 Credit 41 (43) – cost of goods sold (finished products) written off;

Debit 62 Credit 90-1 – sales of goods (finished products) are reflected (as of the date of transfer of ownership);

Debit 90-3 Credit 68 subaccount “Calculations for VAT” – VAT is charged on the sale of goods (finished products).

Since monetary settlements between the organization and Rosrezerv are not carried out, debts arising in accounting are repaid by offsetting mutual claims (Article 410 of the Civil Code of the Russian Federation):

Debit 60 Credit 62 – reflects the termination of the counter-obligation to pay for inventory items by offsetting mutual claims.

The remaining debt of Rosrezerv after offset is uncollectible and is subject to write-off in accordance with clause 77 of the Regulations on Accounting and Reporting. The inventory report in form No. INV-17 and the accounting certificate serve as documents on the basis of which the head of the organization issues an order to write off receivables.

Record the write-off of bad accounts receivable with the following entry:

Debit 91-2 Credit 62 – bad receivables are written off as other expenses.

On the issue of taxation

For tax purposes, refreshing the state reserve is a commodity exchange operation, as a result of which the organization:

– sells to Rosrezerv similar property that is pledged to the state reserve.

When calculating income tax, proceeds from the sale of goods and materials to Rosrezerv are recognized as income from sales. Determine the date of receipt of income depending on the chosen accounting method: with the accrual method - on the date of transfer of ownership of goods and materials; for the cash method - on the date of offset of mutual claims. The cost of inventory items received by an organization from Rosrezerv is determined based on the price of their acquisition. That is, the cost of inventory items acquired by an organization during a commodity exchange transaction will be equal to the cost of inventory items transferred in exchange.

When determining the tax base for income tax, sales revenue can be reduced by the amount of expenses incurred. Unlike accounting, in tax accounting, bad debt of Rosrezerv is not formed: for tax accounting purposes, the value of inventory items removed from storage and received into the ownership of the organization is equal to the value of inventory items transferred in exchange. Therefore, when writing off the debt of Rosrezerv in accounting, a constant difference will arise and the corresponding permanent tax liability:

Debit 99 subaccount “Permanent tax liabilities” Credit 68 subaccount “Calculations for income tax” – reflects the permanent tax liability.

The transfer of goods and materials as part of refreshing the state reserve is recognized as a sale and is subject to VAT. Therefore, when supplying property to the state reserve, the organization must charge VAT. Accordingly, it has the right to deduct input VAT on goods purchased for transfer to Rosrezerv if all conditions are met (letter of the Ministry of Finance dated July 27, 2012 No. 03-03-06/4/81). When purchasing property withdrawn from the state reserve, the organization acts as a tax agent. The base for calculating VAT by an organization as a tax agent will be equal to the revenue of Rosrezerv, determined based on the market value of goods and materials sold by Rosrezerv. The amount of VAT that should be transferred to the budget is determined at the estimated rate.

The organization must accrue tax payable to the budget on the day of payment for purchased goods. Since there are no cash settlements when refreshing the property of the state reserve, the day of payment will be the date of repayment of the debt to Rosrezerv (the date of offset). When performing the duties of tax agents for VAT, organizations must prepare (issue) invoices. The tax agent organization must transfer the amount of VAT accrued (withheld) in a particular tax period (quarter) to the budget monthly in equal installments no later than the 20th day of each of the three months following this quarter. The amount of VAT paid can be deducted (Ministry of Finance of Russia dated April 1, 2016 No. 03-07-11/18406, dated July 27, 2012 No. 03-03-06/4/81, dated December 20, 2010 No. 03-07-07/79 ).

Operations related to the calculation of VAT when refreshing state reserve property and transferring it to the budget are reflected in accounting by the following entries:

Debit 19 Credit 60 – VAT is taken into account on the cost of inventory items purchased from Rosrezerv;

Debit 60 Credit 68 subaccount “Calculations for VAT” – VAT withheld by the tax agent;

Debit 68 subaccount “VAT Calculations” Credit 51 – transferred to the VAT budget withheld by the tax agent.

Debit 68 subaccount “Calculations for VAT” Credit 19 – transfer of inventory items belonging to the organization to Rosrezerv in return for those received is recognized as a sale.

How to reflect the renewal of state reserve property in accounting and taxation

Property refreshment concept

When refreshing the property of the state reserve, organizations are the responsible custodians:*

– remove from storage inventory items previously accepted for storage upon their release, acquiring them into ownership;
– transfer to the ownership of Rosrezerv an equal number of similar goods and materials to refresh the state reserve;
– accept newly acquired state reserve property for storage.

This procedure follows from the provisions of Article 11, paragraph 2 of Article 13 of the Law of December 29, 1994 No. 79-FZ.

Documenting

If an organization uses unified document forms, then the receipt of goods and materials purchased by the organization from Rosrezerv is documented on the basis of an invoice submitted by Rosrezerv in form No. TORG-12.

If the organization plans to use purchased inventory items as materials, draw up a receipt order in form No. M-4. If the organization intends to sell these inventory materials, draw up an act of acceptance of goods in form No. TORG-1.

When implementing inventory materials, the organization must draw up:
– invoice for the release of materials to the third party according to form No. M-15 – when selling materials;
– consignment note in form No. TORG-12 – when selling goods;
– form No. M-15 (form No. TORG-12 or an independently developed form approved in the accounting policy) – when selling finished products*.

Accounting

– sale of goods and materials belonging to the organization into the ownership of Rosrezerv (bookmark for new storage);
– acquisition from Rosrezerv into ownership of goods and materials removed from storage and returned to Rosrezerv.

In this case, each of the parties is recognized as the seller of goods and materials, which it undertakes to transfer, and the buyer of goods and materials, which it undertakes to accept in exchange. This follows from the provisions of paragraphs and article 567 of the Civil Code of the Russian Federation. The ownership of the exchanged goods and materials passes to the parties acting as buyers under the exchange agreement, simultaneously after the fulfillment of obligations to transfer counter goods and materials by both parties ().

In accounting, the acquisition by an organization of inventory items released from the state reserve (removed from off-balance sheet accounting) is reflected in the same way as the receipt of inventory items under a paid purchase and sale agreement. Moreover, depending on how you plan to use the inventory data, they are included in materials or goods and are reflected in the corresponding accounting accounts.*

Actual cost

Inventory and materials received by the organization are reflected in accounting at actual cost (clause 5 of PBU 5/01).*

Debit 10 (41) Credit 60
– the acquisition of inventory items removed from storage is reflected.

Situation: how to determine in accounting the actual cost of goods and materials received by an organization as a result of refreshing the state reserve

Since, at its core, the renewal of state reserve property is a commodity exchange operation, determine the actual cost of the property registered as the value of the assets transferred in exchange (excluding VAT). This is stated in paragraph 10 of PBU 5/01 and paragraph 67 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

An example of determining in accounting the actual cost of goods and materials received by an organization as a result of refreshing the state reserve*

In October, Alpha LLC carried out a refresh of the state reserve property. 10,000 tons of wheat were released from the reserve. The same amount of new crop wheat was purchased by Alfa from Trading Company Hermes LLC and sold to Rosrezerv.

The cost of 1 ton of wheat sold to Rosrezerv, according to Alpha’s accounting data, is 4,800 rubles. Consequently, the actual cost of wheat released from the state reserve and acquired as a result of refreshment will also be 4800 rubles. per ton.

Trade Organization

If the refreshment is carried out by a trade organization (a production organization that sells finished products), income and expenses associated with the sale should be included in the income and expenses for ordinary activities (paragraph 6, paragraph 7 of PBU 9/99).

Reflect sales of goods (finished products) to Rosrezerv with the following entries:*

Debit 90-2 Credit 41 (43)
– the cost of goods sold (finished products) is written off;

Debit 90-2 Credit 23 (20, 60...)
– expenses associated with the sale of goods (finished products) are written off;

Debit 62 Credit 90-1
– sales of goods (finished products) are reflected (as of the date of transfer of ownership);

Debit 90-3 Credit 68 subaccount “VAT calculations”
– VAT is charged on the sale of goods (finished products).

Revenue from the sale of goods (finished products) is determined similarly to revenue from the sale of materials.

The cost of goods (finished products) sold as a result of a barter exchange operation depends on the chosen method of their evaluation, enshrined in the accounting policy of the organization. For more information about this, see*:

How to write off the cost of purchased goods sold using the FIFO method;
How to write off the cost of purchased goods sold at the average cost;
How to write off the cost of purchased goods sold at the cost of a unit of goods.

Offsetting

Since monetary settlements between the organization and Rosrezerv are not carried out, debts arising in accounting are repaid by offsetting mutual claims (). Moreover, offset can be made only for a smaller amount - in the amount of the debt of the custodian organization.

In accounting, netting of transactions with Rosrezerv is reflected by posting*:

Debit 60 Credit 62
– the termination of the counter-obligation to pay for inventory items by offsetting mutual claims is reflected.

The remaining debt of Rosrezerv after offset is uncollectible and is subject to write-off in accordance with paragraph 77 of the Regulations on Accounting and Reporting. The inventory report in form No. INV-17 and the accounting certificate serve as documents on the basis of which the head of the organization issues an order to write off receivables.

Reflect the write-off of bad receivables by posting*:

Debit 91-2 Credit 62
– bad receivables are written off as other expenses.

An example of how transactions related to updating the state reserve are reflected in accounting*

Based on the decision of Rosrezerv, Alfa LLC must refresh 10,000 tons of wheat, which is listed with the organization in safekeeping, at a cost of 3,500 rubles/t.
To refresh the state reserve, Alpha is selling to Rosrezerv 10,000 tons of its own wheat, which is on the organization’s balance sheet at a cost of 4,800 rubles/t. Sales of grain are subject to VAT at a rate of 10 percent (subclause 1, clause 2, article 164 of the Tax Code of the Russian Federation).

Operations related to the refreshment of state reserve property are reflected in Alpha’s accounting records with the following entries:

Credit 002

Debit 10 Credit 60

Debit 19 Credit 60

Debit 62 Credit 91-1

Debit 91-2 Credit 10

Debit 60 Credit 62

Debit 91-2 Credit 62

BASIC: income tax

For tax purposes, refreshing the state reserve is a commodity exchange operation, as a result of which the organization:*
– acquires from Rosrezerv property that was previously in its custody and which is withdrawn from the state reserve;
– sells to Rosrezerv similar property that is pledged to the state reserve.

The cost of inventory items received by an organization from Rosrezerv is determined based on the price of their acquisition (Clause 2 of Article 254 of the Tax Code of the Russian Federation). That is, the cost of inventory items acquired by an organization during a commodity exchange transaction will be equal to the cost of inventory items transferred in exchange.

An example of determining the cost of inventory items acquired by an organization as a result of refreshing the state reserve in tax accounting*

In October, Alpha LLC carried out a refresh of the state reserve property. 10,000 tons of wheat were released from the reserve, and 10,000 tons of new crop wheat were transferred in return. The cost of new crop wheat sold to Rosrezerv, according to Alpha accounting data, is equal to 4800 rubles/t (excluding VAT), therefore, the cost of purchased wheat removed from storage will also be equal to 4800 rubles/t (excluding VAT).

When determining the tax base for income tax, sales revenue can be reduced by the amount of expenses incurred. For more information, see:*

How to register and reflect the sale of materials in accounting and taxation;
How to take into account income and expenses from the sale of purchased goods when calculating income tax;
How to take into account income and expenses from the sale of manufactured products (work, services) when calculating income tax.

Unlike accounting, in tax accounting, bad debts of Rosrezerv are not formed: for tax accounting purposes, the value of inventory items removed from storage and received by the organization is equal to the value of inventory items transferred by the organization in exchange. Therefore, when writing off the debt of Rosrezerv, a permanent difference will arise in accounting and a corresponding permanent tax liability will arise (clause and PBU 18/02). Reflect its accrual by posting*:

– a permanent tax liability is reflected.

An example of the occurrence of a permanent tax liability in the accounting of an organization when refreshing the state reserve*

In October, Alpha LLC carried out a refreshment of the state reserve property - wheat.

10,000 tons of wheat worth 35,000,000 rubles were released from the reserve. To refresh the state reserve, Alpha is selling to Rosrezerv 10,000 tons of its own wheat of the new harvest, which is listed on the organization’s balance sheet at a cost of 48,000,000 rubles.

Operations to refresh the reserve in Alpha's accounting are reflected in the following entries:

Credit 002
– 35,000,000 rub. – wheat previously placed in the state reserve was removed from storage;

Debit 10 Credit 60
– 48,000,000 rub. – wheat removed from storage and purchased from Rosrezerv was capitalized at the cost of the wheat transferred in exchange;

Debit 19 Credit 60
– 4,800,000 rub. (48,000,000 rubles ? 110 ? 10/110) – VAT is reflected, subject to deduction from the value of treasury property;

Debit 60 Credit 68 subaccount “VAT calculations”
– 4,800,000 rub. – VAT withheld by the tax agent;

Debit 62 Credit 91-1
– 52,800,000 rub. – the sale of wheat to refresh the property of the state reserve is reflected, the cost of which is equal to the cost of the wheat transferred to Rosrezerv, increased by the amount of VAT;

Debit 91-2 Credit 10
– 48,000,000 rub. – the cost of sold wheat was written off;

Debit 91-2 Credit 68 subaccount “VAT calculations”
– 4,800,000 rub. – VAT is charged on the cost of sold wheat;

Debit 60 Credit 62
– 48,000,000 rub. – offset with Rosrezerv is reflected;

Debit 91-2 Credit 62
– 4,800,000 rub. (RUB 52,800,000 – RUB 48,000,000) – bad receivables from Rosrezerv were written off.

This debt is absent in tax accounting, but a permanent difference arises and a corresponding permanent tax liability arises:

Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– 960,000 rub. (RUB 4,800,000 ? 20%) – a permanent tax liability has been accrued.

Situation: how to determine revenue from the sale of inventory items to Rosrezerv in tax accounting. Valuables are sold in connection with the refreshment of state reserve property (in exchange for property removed from storage)

Define revenue as income in kind.*

As a general rule, sales revenue is equal to the sum of all receipts (in cash and in kind) for goods sold (work, services, property rights). This is stated in paragraph 2 of Article 249 of the Tax Code of the Russian Federation. Thus, in the situation under consideration, revenue from the sale of inventory items should be defined as income received in kind. In turn, it is determined in accordance with paragraph 4 of Article 274 of the Tax Code of the Russian Federation based on the transaction price, taking into account the provisions of the article of the Tax Code of the Russian Federation. Considering that the transaction price for refreshing the property of the state reserve is not established by the parties, the proceeds from the sale should be determined based on the market price of inventory and materials sold to Rosrezerv.

An example of determining revenue from the sale of inventory items to Rosrezerv. Valuables are sold in connection with the refreshment of state reserve property (in exchange for property removed from storage)

In October, Alpha LLC carried out a refresh of the state reserve property. 10,000 tons of wheat were released from the reserve. According to Alpha's off-balance sheet accounting data, the cost of this wheat is 3,500 rubles/t (excluding VAT). The cost of new harvest wheat transferred in exchange, according to Alpha accounting data, is 4,800 rubles/t (excluding VAT). Accordingly, the proceeds from the sale of wheat from the new harvest to Rosrezerv will amount (excluding VAT) to 48,000,000 rubles. (4800 rub./t? 10,000 t).

BASIS: VAT

The transfer of goods and materials as part of refreshing the state reserve is recognized as a sale and is subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, when supplying property to the state reserve, the organization must charge VAT as a taxpayer. Accordingly, it has the right to deduct input VAT on goods purchased for transfer to Rosrezerv, subject to all the conditions provided for by the Tax Code of the Russian Federation. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated July 27, 2012 No. 03-03-06/4/81.*

When purchasing property withdrawn from the state reserve, the organization acts as a tax agent. The base for calculating VAT by an organization as a tax agent will be equal to the revenue of Rosrezerv, determined based on the market value of inventory items sold by Rosrezerv. The amount of VAT that must be transferred to the budget is determined according to the settlement rate (paragraph 2, clause 3, article 161 of the Tax Code of the Russian Federation. Since there are no cash settlements when refreshing the property of the state reserve, the day of payment will be the date of repayment of the debt to Rosrezerv (the date of offset ).

When performing the duties of tax agents for VAT, organizations must prepare (issue) invoices. The general procedure for drawing up invoices is established by paragraphs 5–7 of Article 169 of the Tax Code of the Russian Federation.

The amount of VAT accrued (withheld) in a particular tax period (quarter) must be transferred by the tax agent organization to the budget monthly in equal shares no later than the 20th day of each of the three months following this quarter (clause 1 of Article 174 , Tax Code of the Russian Federation).

Inventory assets belonging to Rosrezerv are the property of the treasury. Therefore, when acquiring them during a commodity exchange transaction, the custodian organization must fulfill the duties of a tax agent for VAT. This follows from the provisions of paragraph 2 of paragraph 3 of Article 161 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated April 1, 2016 No. 03-07-11/18406, dated July 27, 2012 No. 03-03-06/4/81, dated December 20, 2010 No. 03-07- 07/79.

Operations related to the calculation of VAT when refreshing state reserve property and transferring it to the budget are reflected in accounting by the following entries:

Debit 19 Credit 60
– VAT is taken into account on the cost of inventory items purchased from Rosrezerv;

Debit 60 Credit 68 subaccount “VAT calculations”
– VAT withheld by the tax agent;

Debit 68 subaccount “VAT calculations” Credit 51
– transferred to the VAT budget, withheld by the tax agent.

In accounting, reflect the amount of VAT accepted for deduction with the following entry:

Debit 68 subaccount “VAT calculations” Credit 19

– the transfer of goods and materials belonging to the organization to Rosrezerv in exchange for those received is recognized as a sale.*

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

^ GUIDELINES
“On checking the organization of storage of property

civil defense mobilization reserve"

I. GENERAL PROVISIONS
1. These Methodological Recommendations have been developed in accordance with the requirements of the Federal Law of December 29, 1994 No. 79-FZ "On State Material Reserve", Regulations on the Mobilization Reserve, approved by Decree of the Government of the Russian Federation of May 14, 1997 No. 570, Instructions for storage on warehouses of civil defense property of the mobilization reserve, approved by order of the Ministry of Emergency Situations of Russia dated April 8, 1998 No. 229 DSP, other regulations (list attached) and determine the procedure for checking the Ministry of Emergency Situations of Russia and regional centers for civil defense, emergency situations and disaster relief ( hereinafter referred to as regional centers) organization of storage of civil defense property of the mobile reserve (hereinafter referred to as property), which is in the custody of bodies specially authorized to solve civil defense problems, tasks for the prevention and liquidation of emergency situations, under the executive authorities of the constituent entities of the Russian Federation, bodies local government (hereinafter referred to as government bodies for civil defense and emergency situations)

2. The subject of inspection of the organization of storage of property is to assess the state of work of the civil defense and emergency management bodies on issues of storage, maintenance and planning for the intended use of radiation, chemical and biological protection equipment located in the mobile reserve.

3. The main questions of the inspection are:

execution of documents for the development of organizational and planning documents for the storage and maintenance of property in the mobile reserve;

fulfillment of requirements for equipping warehouses (storages) and placing property in them;

state of property accounting and reporting;

readiness of warehouses to issue property during a special period.

4. Officials appointed for the inspection are required to receive, in the prescribed manner, an order to complete the task, study the requirements of regulatory and guidance documents in the field of storage and maintenance of material assets of the military reserve, as well as check and analyze the reporting documents in the inspected management body for civil defense and civil defense affairs. Emergency situation of a constituent entity of the Russian Federation:

resolution (order) of the executive body of a constituent entity of the Russian Federation on the transfer of property to the balance sheet of the management body for civil defense and emergency situations;

civil defense plan of a constituent entity of the Russian Federation (section of radiation and chemical protection of the population);

information on the accumulation of civil defense property in the mobile reserve of a constituent entity of the Russian Federation (form No. 12);

information on the accumulation of warehouse space for storing civil defense property of the mobile reserve;

plans for the de-reservation of property from the mobile reserve, approved by orders of the Government of the Russian Federation, orders of the Ministry of Emergency Situations of Russia and the executive body of the constituent entity of the Russian Federation on the procedure for carrying out work on the de-reservation of property;

order of the Ministry of Emergency Situations of Russia on the supply of property to the mobile reserve according to the current year plan;

acts for mortgaging and releasing property (form No. 1) for the reporting period and the current year;

acts of inventory of property for the current and previous years and other governing (directive) documents of the Ministry of Emergency Situations of Russia and the territorial administration of Rosrezerv on issues of storage and maintenance of material assets of the mobile reserve.

5. Based on the results of the inspection, the commission of the inspected body draws up an act in triplicate, which reflects the state of affairs in organizing the storage of property, an assessment of the issues being inspected, general conclusions and proposals for eliminating identified deficiencies.

The act is signed by the inspecting officials (chairman and members of the commission) and submitted for review to the head (head) of the inspected management body for civil defense and emergency situations and the head of the mobilization unit of the executive authority of the constituent entity of the Russian Federation. After this, the act is submitted for approval to the head of the inspection body.

After approval, the first copy of the act remains in storage in the files of the inspection body, the second copy is sent to the address of the inspected administrative body for civil defense and emergency situations, and the third copy is sent to the Ministry of Emergency Situations of Russia (when conducting an inspection by a regional center) and to the corresponding regional center (when conducting an inspection Russian Emergency Situations Ministry).

6. Based on the approved act, the civil defense and emergency management body develops an action plan to eliminate identified deficiencies and communicates extracts from the plan to the relevant executors.

7. The management body for civil defense and emergency situations, within the period specified by the inspection act, reports in writing to the inspection body on the elimination of the shortcomings specified in the act.
^ II. PROCEDURE FOR EVALUATING ACTIVITIES ON THE ISSUES TO BE CHECKED
8. Fulfillment of requirements for the development of organizational and planning documents for the storage and maintenance of property.

, If:

a plan for the distribution and issuance of property during a special period has been developed and approved in accordance with the established procedure, while the distribution of property by city and district is planned differentially, based on the size and demographic characteristics of the population, the presence and number of civil civil defense organizations (hereinafter referred to as GOGO) and their needs for property;

are called approved planning documents: a schedule for monitoring the quality of property, a plan for calibration, conservation and maintenance of radiation, chemical reconnaissance and control devices, schedules for issuing property in warehouses, a plan for refreshing devices with batteries and indicator tubes, a plan for repairing and equipping warehouses, applications for the allocation of financial resources for the repair and equipment of warehouses, the purchase of batteries and indicators for devices, schedules for inspection of warehouses and property by officials and other materials;

the development and content of the above documents meets the requirements of the governing documents.

, If:

planning documents have been developed in full, but there are minor shortcomings in their design;

Extracts from plans (schedules) were not communicated to some performers;

the plan for the distribution and release of property during a special period requires minor adjustments;

in one of the warehouses, the schedule for issuing property has not been adjusted taking into account its movement (stowing, unbooking);

there are minor differences in the indicators of the plan for the distribution and delivery of property during a special period with the civil defense plan of a constituent entity of the Russian Federation or a local government body.

, If:

the plan for the distribution and release of property during a special period has not been approved or has not been adjusted taking into account the movement of property (pawning, unbooking);

there are significant discrepancies in the indicators of the plan for the distribution and issuance of property during a special period with civil defense plans (subjects of the Russian Federation, local governments, enterprises and organizations);

in one of the cities (districts) of local government bodies, an administrative document on the organization of work on the removal of property from warehouses and its distribution to the population and civil society organizations during a special period has not been developed or approved;

more than two enterprises (organizations) did not plan activities for the allocation of loading teams and vehicles in accordance with the order of the local government;

in two or more warehouses, the schedule for issuing property during a special period was not adjusted, taking into account the movement of material assets, and the following indicators were not taken into account: the ability of warehouses to receive vehicles and load them with property, the availability and time of arrival of loading teams at the warehouse, the availability and capabilities of funds small-scale mechanization in warehouses, the condition of access roads to warehouses, etc.).

9. Fulfillment of requirements for equipment of warehouses (storages)

and placement of property in them
The state of work in this area is assessed:

"meets the requirements" , If:

warehouses are equipped with reliable fencing, security and fire alarms, power and water supply networks, telephone communications, lightning protection, fire shields and water tanks are installed according to the standards;

24-hour security of the warehouse is organized and access control is observed;

storage facilities are technically sound and provide quantitative and qualitative safety of the stored property;

Warehouses have equipped areas for technical inspection and maintenance of property;

the storage facilities have serviceable emergency lighting, temperature and humidity control devices, racks, pallets, small-scale mechanization equipment, and the requirements for installing racks (pallets) and stacking are met;

property in storage facilities is arranged according to nomenclature, years of manufacture, batches and purpose;

Fire safety measures have been fully planned at the warehouse and fire safety measures are being implemented.

"limitedly meets the requirements" , If:

in one of the warehouses:

the checkpoint is not equipped with the required property and documentation;

"does not meet the requirements" , If:

in one of the warehouses:

security and access control are not organized, there is no night and emergency lighting (in storage facilities), telephone communications, the warehouse fencing and storage roof are faulty;

fire prevention measures are not planned and carried out;

there was a fire in the current or previous year and as a result of it, stored property was destroyed or damaged.

in two or more warehouses:

there is no control over temperature and humidity;

the storage facilities do not comply with the requirements for installing racks and pallets, laying stacks and placing property;

checkpoints are not equipped with the required property and documentation;

the requirements for ventilation of storage facilities, equipment of places for technical inspection of property and preservation of equipment are not met;

storage facilities are not equipped with installed equipment, inventory and tools.
10. Maintenance and technical maintenance of property.

"meets the requirements" , If:

work to check the quality of property is carried out in full and on time (sample inspection, laboratory tests of personal protective equipment, verification, repair and conservation of dosimetric instruments);

the quality condition of all property, within the designated storage period, complies with GOSTs or technical specifications and is suitable for use for its intended purpose;

the completeness of dosimetric instruments and chemical reconnaissance equipment with suitable power sources and indicator tubes is at least 80% of the total availability in the mobile reserve;

Passports (forms) for stored property are completed in a timely and correct manner.

"limitedly meets the requirements" , If:

checking the quality of the property has been planned, but the volume of laboratory tests of personal protective equipment and verification of dosimetric devices is at least 60% of the total availability in the mobile reserve;

dosimetric instruments are technically serviceable, but the volume of their preservation is at least 70% of the total availability in the mobile reserve;

the completeness of dosimetric instruments with power sources and chemical control means with indicator means is at least 60% of the total availability in the mobile reserve;

All property is technically suitable for its intended use.

"does not meet the requirements" , If:

work to check the quality of the property is not carried out in the prescribed manner;

the volumes of conservation of dosimetric instruments are less than 70% of the total availability in the mobile reserve;

the equipment of devices with power sources and indicator means is less than 50% of the total availability in the mobile reserve;

Unusable (damaged) property is stored in the mobile reserve and no measures are taken to replace or unbook it.
11. State of accounting and reporting of property.

The status of this issue is assessed:

"meets the requirements" , If:

in the administrative body for civil defense and emergency situations, accounting and reporting documents: acts (form No. 1) for the deposit (release) of property from the mobile reserve, cards for recording material assets (form No. 4), information on the availability of property in the mobile reserve (form No. 12), information on the availability of warehouse space, property inventory acts, invoices and safety receipts for the transfer of property during a special period to enterprises and organizations is available and their preparation is carried out in the prescribed manner:

in warehouses there are invoices for receiving property from suppliers and for transferring dispersed property to organizations, rack labels (Form No. 2), a card for recording material assets (Form No. 3), a book for recording rack labels and accounting for property by year of manufacture and other documents;

capitalization and write-off of property according to accounting cards, reconciliation of accounting and warehouse records is carried out in the prescribed manner;

registration data on the availability of material assets in warehouses corresponds to the registration data of the administrative body for civil defense and emergency situations.

"limitedly meets the requirements" , If:

the administrative body for civil defense and emergency situations and warehouses have all accounting and reporting documents, but errors were made in their execution that do not affect the objectivity of accounting for material assets;

minor discrepancies were identified in the accounting of property in the warehouse with the administrative body for civil defense and emergency situations;

There are discrepancies in the accounting of property by year of manufacture in a warehouse or in the administrative body for civil defense and emergency situations.

"does not meet the requirements" , If:

there are significant discrepancies in the accounting of property in warehouses or in the administrative body for civil defense and emergency situations;

information on the availability of property (form No. 12) does not correspond to the registration data in warehouses or the administrative body for civil defense and emergency situations;

the posting of property taking into account its movement (booking, unbooking) is not carried out within the established time limits;

in the current and previous years, there was no reconciliation of accounting and warehouse records of property;

The administrative body for civil defense and emergency situations does not have safe receipts on the transfer of property to enterprises (organizations) for safekeeping.

^ 12. Readiness to issue property during a special period is assessed:
"meets the requirements" , If:

the management body for civil defense and emergency situations has fully planned activities for the distribution of property to the population and civil defense organizations and communicated the relevant instructions to the executors;

enterprises, organizations, educational institutions and housing and communal services authorities have notices and invoices for receiving property;

the capabilities of loading teams and allocated vehicles make it possible to ensure loading and removal of property from warehouses to delivery points on time;

in warehouses, notification of warehouse workers at night is organized, there are invoices (orders) for the issuance of property, schedules for loading property and means of small-scale mechanization;

The readiness of points for issuing personal protective equipment (PPE) allows us to ensure the issuance of gas masks and children's protective tubes to the population within the established time frame.

"limitedly meets the requirements" , If:

one of the warehouses did not plan activities for loading and removing property during a special period;

planning and administrative documents for the issuance of property have not been adjusted taking into account the booking and release of property and extracts from them have not been communicated to the relevant executors;

there are significant shortcomings in staffing, training and equipping PPE issuing points with personnel and the necessary equipment and documentation;

"does not meet the requirements" , If:

the plan for the distribution and issuance of property during a special period was developed with errors: the distribution of PPE to the population and property of GOGO was made without taking into account existing requirements, the capabilities of loading teams, vehicles, points for issuing PPE and the time of arrival at the warehouses of recipients from cities (districts) were not taken into account;

the administrative body for civil defense and emergency situations did not communicate to the relevant self-government bodies of cities (districts), heads of enterprises and organizations notifications and invoices for receiving property from warehouses during a special period;

staffing and equipment of PPE distribution points with personnel and property is less than 70% of the staff and time requirements;

the issues of practical deployment of points for issuing personal protective equipment are not being worked out;

two or more warehouses being inspected are not ready to issue property to recipients within the established time frame.
^ 13. General assessment of the management body for civil defense and emergency situations

based on the results of the inspection
In general, based on the results of the audit, the activities of the civil defense and emergency management bodies of the constituent entities of the Russian Federation in organizing the storage of civil defense property of the mobile reserve are assessed:
"meets the requirements" , if general assessments are received for all inspection questions (clauses 8-12) - “meet the requirements”;

"limitedly meets the requirements" , if general assessments are received for one or two inspection questions (clauses 8-12) - “do not meet the requirements”;

"does not meet the requirements" , if general assessments are received for three or more inspection questions (clauses 8-12) - “do not meet the requirements.”
TRANSPARENCY

regulatory legal acts used in the development

property of civil defense mobilization reserve
1. Federal Law of December 12, 1998 No. 28-FZ “On Civil Defense”.

2. Federal Law of December 29, 1994 No. 79-FZ “On State Material Reserves”.

4. Regulations on the mobilization reserve, approved by Decree of the Government of the Russian Federation of May 14, 1997 No. 570.

5. Instructions for long-term storage in warehouses of civil defense property of the mobilization reserve, approved by Order of the Ministry of Emergency Situations of Russia dated April 8, 1998 No. 229 DSP.

6. Instructions on accounting, reporting and the qualitative state of material assets of the mobile reserve, approved by the State Committee for Reserves of Russia in 1993.

7. Instructions on the procedure for financing and payments for material assets of the mobile reserve, approved by the State Reserve Committee of Russia in 1995.

9. List of test indicators, measuring instruments, equipment and guidance documents for laboratory testing of RCB protection equipment, ref. Ministry of Emergency Situations of Russia dated December 22, 1997 No. 8/0291.

10. Technical descriptions and operating instructions for personal protective equipment and dosimetric devices.

issuance of personal protective equipment

and civil defense property"

The instructions are intended to be used as a practical guide when deploying, equipping and training personnel at distribution points.

The implementation of the measures set out in this instruction will facilitate the issuance of personal protective equipment to workers, employees, and the non-working population in a short time.
^ I. REGULATIONS ON ISSUE POINTS.
Points for issuing PPE are created in peacetime according to the territorial production principle.

They are intended for the timely provision of personal protective equipment for NASF, workers, employees and the population not engaged in production and service, as well as other radiation and chemical protection equipment for NASF, workers and employees (protective clothing, RHR and dosimetric monitoring devices, etc.). d.).

Distribution points are created with a quantitative composition of 24 - 33 people, depending on the number of gas masks issued. The delivery point requires a room measuring 200 - 300 square meters. m. with a separate entrance and exit, and officially confirmed by the decision of the head of the administration (for the non-working population) or by order of the head of the civil defense facility (for workers and employees).

Structural divisions authorized to solve problems in the field of civil defense of cities (districts), facilities and organizations must have lists for all personnel at delivery points.

For the non-working population, the points are called: “Point of distribution of personal protective equipment for housing and communal services No. “______”. Points for issuing economic facilities for workers and employees are called: “Point for issuing radiation and chemical protection equipment (name of enterprise).”

Approximate organization of the delivery point in Appendix 1.2.
^ II. EQUIPMENT AND DOCUMENTATION OF PPE ISSUANCE POINT

1. Tent or room for technical testing of gas masks - 1 pc.

2. Chloropicrin (at the rate of 40 g per person) - ___ kg.

3. Tables - 10 pcs.

4. Chairs - 23 pcs.

5. Racks - 24 pcs.

6. Trays for solution for treating gas masks - 8 pcs.

7. Measuring rulers (centimeters) and other devices for determining the size of a gas mask - 4 - 8 pcs.

8. At the point of issue of EO, a radiation and chemical observation post - 1 is deployed.

9. Two percent formaldehyde solution (distilled water, alcohol) - at the rate of 5 ml per person.

10. Dosimeters DKP-50 A - 2 pcs.

11. Protective rubber gloves - 2 pairs

12. Rags (cotton wool, bandage) for processing gas masks - kg.

13. Boards (size 1 m X 1 m 20 cm, height of racks 2.2 m) for placing documentation:

procedure and rules for selecting gas masks - 1 pc.

technical inspection rules and assembly procedure for gas masks - 1 pc.

tables with gas mask sizes and others - 2 pcs.

14. Poster on the rules for using a gas mask - 1 pc.

15. Signs (size 40x60 cm):

gas mask distribution point No. ___, the number of signs is determined depending on the specific conditions for quick arrival at the points;

gas mask distribution point - 1 pc.

place for selecting gas masks - 1 pc.

place for issuing gas masks - 1 pc.

place for replacing faulty gas masks - 1 pc.

place for registering the issuance of gas masks - 1 pc.

16. Signs (size 20x10 cm) indicating the size of the mask (helmet-mask):

mask size 0 - 2 pcs.

17. Official list of personnel at the PPE issuing point - 2 pcs.

(I - at the beginning point, 2nd - at the NGO of the district, OE).

18. Scheme for notifying personnel at the point of issue during working and non-working hours - 2 pcs.

19. Logbook for issuing gas masks - 1 pc.

20. Dosimeter issuance sheet - 1 pc.

21. Radiation control log - 1 pc.

22. Bandages:

Head of PPE distribution point - 1 pc.

Unloading flight commander - 1 pc.

Commander of the PPE issuing unit - 1 pc.

Commander of the technical inspection unit for gas masks - 1 pc.

Doctor (paramedic) - 1 pc.

Commander of the unit preparing PPE for execution - 1 pc.

Note:

1. It is allowed to write abbreviated inscriptions on bandages. For example: “Start. point of issue."

2. The headbands are made of red material with a yellow lining, the inscriptions are made in white.

23. Tools for opening packages with property (nail pullers, wire cutters, carpenter's pliers, ax, etc.) - 1 - 2 sets.

24. Fastening material for securing cargo (rope, wire) - number of meters (depending on the number of vehicles).
^ III. RESPONSIBILITIES OF OFFICERS AND UNITS

PPE ISSUE POINT
1. Responsibilities of the head of the point for issuing personal protective equipment

The head of the distribution point reports to the head of the structural unit (employee) authorized to solve problems in the field of civil defense (hereinafter referred to as the head of the structural division of civil defense), where there is no such unit - to the head of the civil defense facility and is responsible for the timely collection of personnel and deployment of the distribution point, as well as the issuance of available PPE .

He is obliged:

know the location of the delivery point;

have a regular list of personnel at the point of issue:

have a calculation of the amount of property to be issued and a schedule for its issuance;

know the operation of all links and the procedure for deploying delivery points;

before receiving the property (as directed by the head of the civil defense or the head of the structural unit of the civil defense), set up a delivery point and prepare it for work;

organize timely receipt of RCB protection property at the point of issue;

timely organize the issuance of RCB protection property;

exercise control over the work of all parts of the point of issue and the organized receipt of PPE by the population, workers and employees;

during work, if necessary, rearrange personnel at workplaces in order to improve the throughput of the delivery point.
^ 2. Responsibilities of the unloading flight commander

The flight commander reports to the head of the delivery point and is responsible for the timely unloading of NBC protection equipment, as well as for the safety of loading and unloading operations. He is obliged:

know the personnel of the unit;

have a regular list of unit personnel;

manage the work of the unit personnel;

organize timely unloading, unpacking (at points of distribution to the non-working population and assembly of gas masks and KZD-4.6) of RCB protection equipment;

ensure that work with the load is carried out in gloves and special clothing;

know the procedure for assembling gas masks and protective chambers for children.
^ 3. Responsibilities of the PPE issuing unit commander

The flight commander reports to the head of the issuing point and is responsible for the timely and correct issuance of PPE.

He is obliged;

know the personnel of the unit, have a staff list of the unit;

be able to correctly determine the required gas mask size;

supervise the issuance of gas masks to workers, employees and the population, and at national economic facilities, in addition to this and other radiochemical protection equipment (radiochemical monitoring and radiation control devices, etc.);

monitor the general order in the workplace of the unit receiving PPE.
^ 4. Responsibilities of the flight commander preparing PPE for use

The flight commander reports to the head of the distribution point and is responsible for the uninterrupted operation of the flight and making personal protective equipment ready for use. He is obliged:

manage the work of the unit;

timely organize the preparation of work points for work;

be able to process and adjust the front parts of gas masks KZD-4, 6 and check the tightness of gas masks;

monitor the general order in the workplace of the unit and among those receiving PPE .
^ 5. Responsibilities of the commander of the technical inspection unit, gas masks
The flight commander reports to the head of the distribution point and is responsible for safety when testing gas masks in an atmosphere with chloropicrin.

He is obliged:

know the personnel of the unit, have a staff list of the personnel of the unit;

prepare the workplace for work in a timely manner;

personally supervise the entry and exit of workers and employees into the tent (room) with chloropicrin.
Appendix No. 1

^ SAMPLE ORGANIZATION OF A POINT OF ISSUE OF PERSONAL PROTECTION EQUIPMENT

FOR NON-WORKING PEOPLE

^ SAMPLE ORGANIZATION OF A POINT OF ISSUE OF RCB PRODUCTS

PROTECTION OF THE ECONOMIC OBJECT

Approximate capabilities for 1 hour of work:

Capacity – 180-200 people.
Appendix No. 2

^ VEHICLE LOADING RATE

^ Product name	Unit measured	View containers	GAZ-66, 63, 51			GAZ-53, ZIL-164, 157			^ ZIL-130, 131, URAL-375			KAMAZ
^ Product name	Unit measured	View containers	Qty places	Total units	General weight with container, kg	Qty places	Total units	General weight with container, kg	Qty places	Total units	General weight with container, kg	Qty places	Total units	General weight with container, kg
Gas masks GP-4U, GP-5, GP-5M, GP-7	PC.	box	36	1296	1840	56	2016	2860	56	2016	2860	80	2880	4080
^ Children's gas masks PDF-7, PDF-D, PDF-DA, PDF-SHA	PC.	box	36	1296	1400	56	2016	2200	56	2016	2200	80	2880	3100
^ Children's protective cameras KZD-4.6	PC.	box	36	180	1700	56	280	2600	56	280	2600	80	400	3800
Respirators	PC.	box	48	6000	1344	56	7000	1568	56	700	1568	80	10000	2240
^ Suits L-1	kit	box	36	360	1700	56	560	2900	56	560	2900	80	800	3800
^ Devices DP-5, DP-22	PC.	box	64	128	2112	72	144	2376	84	168	2772	120	240	3960

The government approved the Instructions for long-term storage of material assets of the mobilization reserve. The corresponding resolution was signed by Deputy Prime Minister Oleg Pankratov.

The instruction defines storage periods, storage conditions, the procedure for acceptance, storage and quality control of material assets of the mobilization reserve pledged for long-term storage at enterprises - responsible custodians of the Kyrgyz Republic.

The main tasks during long-term storage of material assets are: ensuring their qualitative and quantitative safety throughout the entire storage period and maintaining them in constant readiness for issue for their intended use in the shortest possible time. These tasks must be carried out by organizing proper acceptance, warehousing and storage, as well as timely additional work, refreshment and replacement of material assets.

The organization of long-term storage of material assets should be based on minimal labor and cost through:

Application of mechanization during loading and unloading and inside warehouse operations;

Improving the quality of work on the processing of materials, ensuring an increase in shelf life;

Rational use of warehouse space;

Control over the quality of stored material assets and their timely replacement and refreshment in order to prevent damage, deterioration in quality, non-compliance with production technology and approved nomenclature.

As stated in the Instructions, material assets intended for long-term storage must be stored separately (separate warehouses, sections, premises, sites or fenced-off areas in general warehouses) from materials of current production, in strict accordance with current safety regulations, fire safety, fire protection security and sanitary standards.

When storing material assets, the storage procedure for which is not determined by the instructions, you must be guided by the storage rules established by regulations. Accounting, reporting and financing are carried out in accordance with the established procedure. The following are responsible for the quantitative and qualitative safety of material assets:

Head of the enterprise;

Materially responsible persons.

The following are responsible for the compliance of the use of material assets with the purposes for which they are intended:

Chairman of the Standing Technical Commission (PTC);

The head of the relevant department or the employee assigned these responsibilities.

In turn, the responsibility for allocating storage facilities, sheds and equipped areas that provide proper conditions for storing material assets lies with the head of the enterprise.

Officials who allowed the unauthorized consumption of material assets, the laying and storage of low-quality raw materials and materials, as well as those who allowed their loss or damage, are held accountable in accordance with the legislation of the Kyrgyz Republic. It is the responsibility of each employee responsible for the safety of material assets to know and strictly follow these instructions.

Question: The JSC is the responsible custodian of the material assets of the state reserve.

The material assets of the state reserve constitute the state treasury.

The responsible custodian must carry out operations to refresh and replace material assets of the state reserve.

According to paragraph 2 of Art. 13 of the Federal Law of December 29, 1994 N 79-FZ “On the State Material Reserve”, the specified entities carry out refreshment of the material assets of the state reserve located in enterprises, institutions and organizations that carry out their responsible storage independently without attracting additional budgetary funds.

When acquiring material assets of the state reserve that makes up the treasury of the Russian Federation, in accordance with clause 3 of Art. 161 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), payment of value added tax is carried out by buyers of these material assets, who are in this case tax agents.

However, when carrying out operations to refresh and replace petroleum products, no monetary settlements arise between the responsible custodian and the management of Rosrezerv, and the responsible custodian does not have the opportunity to withhold VAT from the amounts paid and pay it to the budget.

In accordance with Article 24 of the Code, the tax agent is obliged to transfer to the appropriate budget the amount of tax withheld in the prescribed manner from funds paid to the taxpayer.

In the case where the income subject to taxation by the tax agent was received by the taxpayer in kind and no cash payments were made to the taxpayer in a given tax period, the tax agent does not have the obligation to withhold tax from the payer. In this case, the necessary information is submitted by the agent to the tax authority in the manner prescribed by subparagraph 2 of paragraph 3 of Article 24 of the Code.

Based on clause 3 of Art. 171 of the Code, amounts of value added tax paid to the budget by buyers who are tax agents are subject to deductions provided that the goods were purchased by the taxpayer, who is a tax agent, to carry out transactions subject to taxation by this tax, and upon their acquisition he paid value added tax to the budget.

Based on the above situation, we ask you to answer the following questions:

1. Is the tax agent obliged, when carrying out operations to refresh and replace petroleum products without attracting additional budgetary funds, to withhold and transfer VAT to the budget on the cost of produced petroleum products? If so, at whose expense is VAT paid, given that the tax agent transfers an equal amount of petroleum products to the state reserve, and not cash?

2. Will the tax agent have the right to deduct VAT on the cost of petroleum products purchased as part of the refreshment and replacement if, in accordance with Art. 24 of the Tax Code of the Russian Federation informed the tax authority about the impossibility of withholding VAT?

Answer: In connection with the letter on the procedure for applying value added tax when carrying out operations to refresh and replace material assets deposited in the state reserve, the Department of Tax and Customs Tariff Policy reports.

According to subparagraph 1 of paragraph 1 of Article 146 of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the object of taxation of value added tax is the sale of goods (work, services) in the territory of the Russian Federation. Moreover, in accordance with Article 39 of the Code, the sale of goods is recognized as the transfer of ownership of goods on a reimbursable basis (including the exchange of goods).

Based on Article 2 of the Federal Law of December 29, 1994 N 79-FZ “On the State Material Reserve,” refreshing the stocks of the state reserve is the release of material assets from the state reserve with the simultaneous delivery and storage of an equal number of similar material assets into the state reserve, and the replacement material assets of the state reserve - release of material assets from the state reserve while simultaneously placing into it an equal amount of similar or other material assets of the same type in connection with changes in standards and technology for manufacturing products. At the same time, the release of material assets from the state reserve is the sale or gratuitous transfer of material assets of the state reserve to a specific recipient (consumer) or their sale on the market.

Taking into account the above, when releasing material assets from the state reserve in the process of refreshing or replacing material assets of the state reserve, an object of taxation with value added tax arises.

It should be noted that as part of refreshing the reserves of the state reserve or replacing material assets of the state reserve, an operation is carried out to sell state property that is not assigned to state enterprises and institutions that make up the state treasury of the Russian Federation (sale of material assets issued from the state reserve), during which value added tax is paid by the tax agent - the buyer of the specified property on the basis of the second paragraph of paragraph 3 of Article 161 of the Code, as well as the operation for the sale of material assets deposited in the state reserve, which is also subject to taxation with value added tax on the basis of the above subparagraph 1 of paragraph 1 of the article 146 of the Code. In this regard, when refreshing the stocks of the state reserve or replacing material assets of the state reserve, an organization that receives material assets from it with the simultaneous supply of similar property to the state reserve must perform the duties of both a tax agent for the value added tax and a taxpayer for this tax.

As for the use by a tax agent of deductions for value added tax, then, on the basis of paragraph 3 of Article 171 of the Code, amounts of value added tax paid to the budget by buyers - tax agents, are subject to deductions, provided that the taxpayer, who is a tax agent, purchases goods (works, services ) to carry out transactions subject to taxation by this tax.

In addition, according to paragraph 1 of Article 172 of the Code, tax deductions provided for in Article 171 of the Code are made on the basis of invoices, documents confirming the payment of value added tax amounts by tax agents, after registration of goods (work, services) and in the presence of appropriate primary documents.

Thus, one of the grounds for a tax agent to apply deductions for value added tax is the payment of tax amounts to the budget on purchased goods (works, services).

This letter does not contain legal norms or general rules specifying regulatory requirements, and is not a regulatory legal act. In accordance with the letter of the Ministry of Finance of Russia dated August 7, 2007 N 03-02-07/2-138, the letter sent is of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and does not interfere with following the norms of the legislation on taxes and fees in understanding that differs from the interpretation set out in this letter.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated February 16, 2012 N 03-07-11/48

Document overview

The release of material assets from the state reserve is their sale or transfer (including free of charge) under certain conditions. Refreshment of state reserve stocks is the release of material valuables from it while simultaneously supplying and storing there an equal amount of similar products. Replacement of the named assets is the release of material assets while simultaneously inserting an equal amount of similar or other material assets of the same type into it due to changes in standards and manufacturing technology of products.

When material assets are released from the state reserve in the process of refreshment or when they are replaced, an object of VAT taxation arises.

As part of refreshing state reserve stocks or replacing its material values, 2 operations for the sale of goods are carried out. The first is the sale of materiel values included in the state reserve. The second is the sale of goods produced from it. When carrying out the last of the transactions, VAT is paid by the tax agent who purchases the specified property. Consequently, when refreshing state reserve stocks, an organization that receives material assets from it with the simultaneous supply of similar property there must fulfill the duties of both a VAT payer and a tax agent.

VAT deductions are made on the basis of invoices, documents confirming payment of tax by agents, after registration of goods (work, services) and in the presence of relevant primary documents. Thus, one of the reasons for an agent to apply VAT deductions is to contribute to the budget the tax on purchased goods (works, services).

Basic terms and definitions:

- supply of material assets to the state reserve - purchase and (or) shipment (delivery) of material assets to the organization for storage;

- depositing material assets into the state reserve- acceptance of material assets for storage in the state reserve;

- release of material assets from the state reserve - sale or gratuitous transfer of material assets of the state reserve to a specific recipient (consumer) or their sale on the market;

- responsible storage of material assets of the state reserve- storage of material assets deposited in the state reserve with the supplier (producer) or with the recipient (consumer) without granting him the right to use these material assets until a decision is made in the prescribed manner to release them from the state reserve;

- refreshment of state reserves - release of material assets from the state reserve due to the expiration of the currently established storage of material assets, containers, packaging, as well as due to the occurrence of circumstances that may lead to damage or deterioration in the quality of stored material assets before the expiration of the established storage period, with simultaneous delivery and storage an equal amount of similar inventories;

- borrowing material assets from the state reserve - release of material assets from the state reserve under certain conditions with the subsequent return of an equal number of similar material assets to the state reserve;

- release of material assets of the state reserve - release of material assets from the state reserve without subsequent return;

- replacement of material assets of the state reserve - release of material assets from the state reserve while simultaneously placing into it an equal amount of similar or other material assets of the same type in connection with changes in the standards and technology of manufacturing products provided for by the mobilization task.

Stocks of material assets of the state reserve are located in enterprises, institutions and organizations specifically designed for storing such stocks. The placement of facilities for storing state reserve reserves is planned and carried out by the Federal Agency for State Reserves, in agreement with government authorities of the constituent entities of the Russian Federation and in the manner established by the Government of the Russian Federation.

Mobilization reserve stocks are located in enterprises, institutions and organizations that have mobilization tasks. Part of the state reserve reserves, if necessary, is also placed at enterprises, institutions and organizations of various sectors of the economy for safekeeping (safety storage points).

Custody points do not have the right to independently enter into purchase, sale, exchange, rental and alienation transactions in relation to material assets of the state reserve in any form, including corporatization.

Enterprises, institutions and organizations of various sectors of the economy that store material assets of state and mobilization reserves are responsible for their quantitative and qualitative safety, warehousing, ensuring established storage modes, organizing accounting and reporting on them.

State authorities of the constituent entities of the Russian Federation must ensure compliance with the requirements of the current legislation on the formation, storage and use of stocks of material assets of the state and mobilization reserves located on the territory under their jurisdiction.

The services of safekeeping points are paid for by the Federal Agency for State Reserves, or its district departments in the constituent entities of the Russian Federation in accordance with concluded agreements for the safekeeping of material assets.

The supply of material assets is carried out for the purpose of their accumulation in accordance with established mobilization tasks, the return of previously borrowed, replacement and refreshment of accumulated reserves, is one of the types of supply of products for federal needs and is included in the draft state defense order, approved annually by a decree of the Government of the Russian Federation on generalized applications submitted to Rosrezerv by the Plan Developers. After Rosrezerv approves the preliminary amounts of funding, the Plan Developers send notifications to the Executors for concluding agreements for the supply of material assets to the mobile reserve. Bidding for the supply of material assets is carried out by the district departments of Rosrezerv. The executors of the mobilization plan in contracts for the supply of material assets appear as the recipient, the payer - the district departments of Rosrezerva, the supplier - the enterprise (organization), regardless of the form of ownership, that won the competition for the supply of products.

Material assets placed in the mobile reserve must comply with the approved nomenclature, meet the requirements of technical documentation, and their quality must be confirmed by certificates, passports, test reports, etc., and stored in whole units (boxes, barrels, bales, etc.). Contractors storing material assets are exempt from returning containers of all types to suppliers until they are released from the reserve.

In peacetime, the plan developers have the right to allow the Executors, in agreement with Rosrezerv:

Unreserve the material assets of the mobilization reserve for deployment in accordance with the decisions of the Government of the Russian Federation of special formations and wartime institutions;

Use material assets intended for the deployment of special formations and wartime institutions during training and exercises of personnel of formations and institutions in accordance with plans, but no more than for 3 months (without payment of their cost), with their return to the military reserve without deterioration quality condition. At the same time, it is prohibited to use material assets in current work;

Move material assets from one Contractor to another;

Replace and refresh material assets with a time gap of up to 6 months between release and storage;

Destroy, in the manner established by the plan developer, material assets due to their expiration dates that cannot be used for current healthcare needs;

Unbook material assets, the storage of which is not necessary due to clarification of the nomenclature or accumulation volumes (usually after advance payment).

The release of material assets in the order of borrowing and unbooking is carried out at the request of the Plan Developer or the Executor. Based on the conclusions of the Ministry of Economic Development of Russia and Rosrezerv and according to the Decision of the Government of the Russian Federation, which determines the Recipients, the terms and conditions of issue, the procedure and terms for their return. When unbooking material assets, the procedure and terms for return are not specified.

The developers of the plan have the right, independently or on the basis of requests from the Ministry of Emergency Situations of Russia, executive authorities of the constituent entities of the Russian Federation, to borrow material assets from the mobilization reserve necessary to carry out priority work in eliminating the consequences of emergency situations, with a subsequent report within 10 days to the Government of the Russian Federation and simultaneous payment in accordance with the established procedure, a draft decision of the Government of the Russian Federation on this issue, indicating the timing and procedure for payments for borrowed material assets and the timing of their return to the reserve.

The release of material assets in the order of replacement and refreshment is carried out on the basis of decisions of Rosrezerv, taking into account the expiration or storage dates of these assets, and, if necessary, with a time gap between release and storage of up to 6 months.

When the mobilization plan for the economy of the Russian Federation is put into effect, the Plan Developers are given the right to allow the Executors to release accumulated material assets from the mobilization reserve to complete the established tasks. The procedure for their payment is determined by the decision of the Government of the Russian Federation.