ORDER OF THE MINISTRY OF INTERNAL AFFAIRS OF UKRAINE

of January 17, 2017 No. 25

About approval of the Procedure for write-off of military property in National guard of Ukraine

According to requirements of part three of article 4 of the Law of Ukraine "About legal regime of property in the Armed Forces of Ukraine", Item 2 of the resolution of the Cabinet of Ministers of Ukraine of August 04, 2000 to No. 1225 "About approval of the Regulations on accounting treatment, storages, write-offs and uses of military property in Armed forces" and for the purpose of enhancement of procedure for write-off of military property in National guard of Ukraine I order:

1. Approve the Procedure for write-off of military property in National guard of Ukraine which is applied.

2. To provide to head department of National guard of Ukraine submission of this order on state registration in the Ministry of Justice of Ukraine in accordance with the established procedure.

3. This order becomes effective from the date of its official publication.

4. To impose control of execution of this order on the deputy minister of the colonel general of Summer S. A.

Approved by the Order of the Ministry of Internal Affairs of Ukraine of January 17, 2017, No. 25

Procedure for write-off of military property in National guard of Ukraine

I. General provisions

1. This Procedure establishes the single mechanism of write-off of military property in principal organ of military management of National guard of Ukraine (further - Head department of NSU), bodies of military management of operational and territorial associations of National guard of Ukraine (further - territorial administrations), connections, military units, the highest military educational institutions, teaching military units (centers), bases, healthcare institutions and organizations of National guard of Ukraine (further - military units).

2. In this Procedure terms are used in the following value:

unsuitable condition of military property - high-quality (technical) condition of military property in the presence of which this property cannot be used for the target and functional designated purpose;

write-off of military property - documentary execution of the documents established by this Procedure on withdrawal of military property from accounting in military unit in case of its expenditure, acquisition of unsuitable condition, and also in case of its loss, destruction and shortage.

Other terms in this Procedure are used in the values given in the Laws of Ukraine "About legal regime of property in the Armed Forces of Ukraine", "About Waste management".

3. Write-off of military property is performed in case:

finding of unsuitable condition (in case of impossibility or economic inexpediency of its recovery and use);

decreases within the approved regulations;

disassembly (separation) of samples of arms, the military and special equipment during action of legal regime of warlike situation for the purpose of use of their components for recovery, upgrade of samples of arms, the military and special equipment or their production;

use of fuel for gas station of automotive, special vehicles, aircrafts, the ships, boats, electrical units, means of small-scale mechanization of divisions of the partner countries constituting sectors of safety and defense, legal entities irrespective of patterns of ownership and also physical persons in which property there are such means, for accomplishment of tasks for the benefit of national guard of Ukraine;

use on the production, economic and operational needs for limits of the established regulations, including on preparation of weapon (ammunition) for storage or application, production of mixes, carrying out the analysis, accomplishment construction and installation and construction works;

shortages of military property;

losses, destruction during military (fighting) operations, anti-terrorist operation, Transaction of the Integrated forces, repulse and control of the armed aggression against Ukraine, the international peace support operations and safety, diversions, the termination of terrorist activities, activities of the illegal militarized or paramilitary groups (groups), mass riots;

losses, destructions, destructions as a result of natural disaster, the fire, catastrophic crash or accident;

destruction or reduction in unusable condition according to the order of the commander (chief) for the purpose of prevention of capture by his opponent or prevention of emergence of epidemiological diseases and their liquidation in case of origin;

irretrievable issue (transfer) of property for providing resistance movement;

demolition of buildings (constructions) because of inexpediency of use and for the purpose of construction on their place of new objects.

In case when the military property is subject to utilization according to international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine, its write-off can be performed on the basis and on the terms of the specified agreements.

4. The termination of fixed term of service (suitability, carrying) or development of the established technical resource of military property cannot be the basis for creation of documents for write-off if this property is still suitable for use on purpose (technical condition) and its further use after fixed terms of service and development of the established technical resource there is not forbidden by corresponding documentation of the manufacturing companies, other regulating documents.

5. Write-off of military property (except buildings (constructions)) is made under acts of high-quality (technical) condition (appendix 1), to inspection certificates (appendix 2), uniform acts of write-off (appendix 3) and under acts of write-off (appendix 3). Write-off of buildings (constructions) is made under the act of write-off of fixed assets (partial liquidation) which form is approved by the order of the Ministry of Finance of Ukraine of September 13, 2016 No. 818 "About approval of standard forms on accounting and write-off of fixed assets by subjects of public sector and procedure for their creation", registered in the Ministry of Justice of Ukraine on October 07, 2016 at No. 1336/29466, and according to inspection certificates on write-off of buildings (constructions) (appendix 4).

6. The right to write-off of military property in National guard of Ukraine is had:

the commander of National guard of Ukraine (person which is carrying out its obligations);

the chief of territorial administration (person fulfilling its duties);

the commander (chief) of military unit (person fulfilling its duties).

7. The military unit reflects the approved acts of high-quality (technical) condition, inspection certificates, uniform acts of write-off and acts of write-off of military property in accounting documents. The military unit reflects the inspection certificate also in the book of accounting of shortages (appendix 5) which is conducted by accounting service of military unit, and the book of accounting of losses of military property (appendix 6) which is conducted in each service of providing.

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