§ 4. Real and conventional names military units and the procedure for their use in economic activities
In the Armed Forces of the Russian Federation, there is an Instruction on the procedure for determining, organizing and maintaining records of the actual and conventional names of military command bodies, associations, formations, military units and organizations of the Armed Forces of the Russian Federation, approved by order of the Minister of Defense Russian Federation dated April 12, 2001. This Instruction prohibits the use of actual names of military units in open records management, including in correspondence on issues related to economic activities. Their use is permitted only in secret office work in cases established by the specified Instructions.
§ 5. Military unit as a legal entity
It makes sense to talk about military organizations as a type of legal entity that performs functions in the field of defense and in which military service is provided. All military units are military organizations, but not all military organizations are military units. Thus, military organizations include military educational institutions, research institutes, military state farms and factories, which are not inherently combat units.
Before the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated August 8, 2001 No. 129-FZ came into force, tax registration of military units did not cause any particular problems. However, after entry into force of this document a legal gap arose, which was eliminated by the adoption of a “not entirely legal” document - a letter from the Ministry of the Russian Federation for Taxes and Duties “On registration with tax authorities of military units that are not legal entities” dated September 22, 2003 No. MM-6-09 /986. In accordance with this letter, the TIN was assigned to military units and organizations of the Ministry of Defense of the Russian Federation, regardless of their legal status, which allows us to conclude that government bodies (in particular, the Ministry of Taxes and Duties of the Russian Federation) actually recognized military units as legal entities, not officially registered as a legal entity.
However, subsequently, in connection with changes in legislation, a letter from the Federal Tax Service was issued “On registration with tax authorities of military units that are not legal entities” dated December 28, 2004 No. 09-0-10 / This letter stated that The tax authorities do not have the opportunity to register newly created military units that are not legal entities with the assignment of a TIN in the manner established for legal entities, however, military units to which a TIN was assigned regardless of their legal status remain registered with the tax authorities while maintaining the assigned TIN. The same letter states that the letter of the Ministry of the Russian Federation for Taxes and Duties dated September 22, 2003 No. MM-6-09/ does not apply.
Currently, one should be guided by the order of the Ministry of the Russian Federation for Taxes and Duties “On approval of the Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and document forms used for registration and deregistration of legal entities and individuals” dated March 3 2004 No. BG-3-09/178.
There are no grounds for recognizing military units as branches (representative offices) of a legal entity - the Ministry of Defense of the Russian Federation. In accordance with clause 13 of the Regulations on the Ministry of Defense of the Russian Federation, approved by Decree of the President of the Russian Federation of August 16, 2004 No. 1082, “The Ministry of Defense of Russia is a legal entity, has estimates, seals, stamps and forms with the image of the State Emblem of the Russian Federation and with with its name, other seals, stamps and forms established sample, current, settlement, currency and other accounts in banks and other credit organizations, personal accounts in the federal treasury authorities, opened in accordance with the legislation of the Russian Federation.” In accordance with paragraph 3 of Art. 55 of the Civil Code of the Russian Federation, representative offices and branches must be indicated in the constituent documents of the legal entity that created them. The Regulations on the Ministry of Defense of the Russian Federation, which is the main constituent document of the Ministry of Defense as a legal entity, does not contain provisions on the inclusion of military units in its composition. Federal laws and regulatory legal acts of the Russian Federation do not contain such a norm. In accordance with clause 1 of the said Regulations, the Ministry of Defense of the Russian Federation is the military control body of the Armed Forces of the Russian Federation and consists of the services of the Ministry of Defense of the Russian Federation and their equal units, central military control bodies not included in the services and their equal units, and other units .
§ 4. Real and conventional names of military units and the procedure for their use in economic activities
In the Armed Forces of the Russian Federation there is an Instruction on the procedure for determining, organizing and maintaining records of the actual and conventional names of military command bodies, associations, formations, military units and organizations of the Armed Forces of the Russian Federation, approved by order of the Minister of Defense of the Russian Federation dated April 12, 2001. This Instruction It is prohibited to use the actual names of military units in open records management, including in correspondence on issues related to economic activities. Their use is permitted only in secret office work in cases established by the specified Instructions.
In addition, in accordance with sub. “and” clause 11 of the Instructions for record keeping in the Armed Forces of the Russian Federation, approved by order of the Minister of Defense of the Russian Federation dated May 23, 1999 No. 170, commanders (chiefs) of military units are obliged to ensure the correct use of real and conventional names of military units during production and dispatch official documents, turning Special attention on the correctness of correspondence with civil institutions and organizations.
In accordance with paragraph 60 of this Instruction, it is prohibited to indicate in unclassified official documents the actual names of military units that have been assigned conventional names.
Full valid names of military units, including honorary names and state awards, are written only in the addresses of official documents when this is necessary according to the content of the document.
Headquarters, directorates, directions, departments and services of the central bodies of military control of the Armed Forces of the Russian Federation, districts, groups of troops, fleets, which are assigned conventional names, in correspondence with military units, with civilian institutions, enterprises and organizations and military representative offices at industrial enterprises, all official documents are compiled and addressed by conventional names.
§ 5. Military unit as a legal entity
There is no legitimate (i.e. contained in regulatory legal acts) definition of the concept “military unit”. The Military Encyclopedic Dictionary (M., 1983) gives the following definition: “a military unit is an organizationally independent combat and administrative-economic unit in all branches of the Armed Forces. Military units include all regiments, ships of 1st, 2nd and 3rd ranks, individual battalions (divisions, squadrons) that are not part of regiments, as well as individual companies that are not part of battalions and regiments.”
There is also a scientific (doctrinal) interpretation of the concept of a military unit: “military units can be defined as combat units operating on the state federal budget of Russia, which are tactically and administratively-economically independent organizational units of the Armed Forces of the Russian Federation, the daily activities of which are regulated by specific military-administrative acts - general military and special regulations" 52.
It makes sense to talk about military organizations as a type of legal entity that performs functions in the field of defense and in which military service is provided. All military units are military organizations, but not all military organizations are military units. Thus, military organizations include military educational institutions, research institutes, military state farms and factories, which are not inherently combat units.
The presence of a military unit as a legal entity is primarily of legal significance for the unit’s participation in tax legal relations, since in accordance with paragraph 2 of Art. 11, Art. 19 and 84 of the Tax Code of the Russian Federation, taxpayers who are assigned a taxpayer identification number (TIN) can only be legal entities or individuals.
Before the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated August 8, 2001 No. 129-FZ came into force, tax registration of military units did not cause any particular problems. However, after this document came into force, a legal gap arose, which was eliminated by the adoption of a “not entirely legal” document - a letter from the Ministry of the Russian Federation for Taxes and Duties “On registration with tax authorities of military units that are not legal entities” dated September 22, 2003 No. MM-6-09/986. In accordance with the specified letter, the TIN was assigned to military units and organizations of the Ministry of Defense of the Russian Federation, regardless of their legal status, which allows us to conclude that government bodies(in particular, the Ministry of Taxes and Duties of the Russian Federation) actually recognized military units that were not officially registered as a legal entity as legal entities.
However, subsequently, in connection with changes in legislation, a letter from the Federal Tax Service was issued “On registration with tax authorities of military units that are not legal entities” dated December 28, 2004 No. 09-0-10 / This letter stated that tax authorities do not have the opportunity to register newly created military units that are not legal entities with the assignment of a TIN in the manner established for legal entities, however, military units to which a TIN was assigned regardless of their legal status remain registered with the tax authorities with maintaining the assigned TIN. The same letter states that the letter of the Ministry of the Russian Federation for Taxes and Duties dated September 22, 2003 No. MM-6-09/ does not apply.
Currently, one should be guided by the order of the Ministry of the Russian Federation for Taxes and Duties “On approval of the Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and forms of documents used when registering, deregistering legal and individuals" dated March 3, 2004 No. BG-3-09/178.
From the analysis of para. 3 p. 2 art. 48 of the Civil Code of the Russian Federation, we can conclude that military units, enterprises and institutions of the Armed Forces of the Russian Federation as legal entities can be created and exist in one of 3 organizational and legal forms: federal state enterprise; federal government enterprise; government agency. At the same time, non-profit organizations of the Armed Forces of the Russian Federation, which include military units, can be created and exist only in the form of a state institution 53.
There are no grounds for recognizing military units as branches (representative offices) of a legal entity - the Ministry of Defense of the Russian Federation. In accordance with clause 13 of the Regulations on the Ministry of Defense of the Russian Federation, approved by Decree of the President of the Russian Federation of August 16, 2004 No. 1082, “The Ministry of Defense of Russia is a legal entity, has estimates, seals, stamps and forms with the image of the State Emblem of the Russian Federation and with with its name, other seals, stamps and forms of the established form, current, settlement, currency and other accounts in banks and other credit institutions, personal accounts in the federal treasury authorities, opened in accordance with the legislation of the Russian Federation.” In accordance with paragraph 3 of Art. 55 of the Civil Code of the Russian Federation, representative offices and branches must be indicated in the constituent documents of the legal entity that created them. The Regulations on the Ministry of Defense of the Russian Federation, which is the main constituent document of the Ministry of Defense as a legal entity, does not contain provisions on the inclusion of military units in its composition. Federal laws and regulatory legal acts of the Russian Federation do not contain such a norm. In accordance with clause 1 of the said Regulations, the Ministry of Defense of the Russian Federation is the military control body of the Armed Forces of the Russian Federation and consists of the services of the Ministry of Defense of the Russian Federation and their equal units, central military control bodies not included in the services and their equal units, and other units .
In addition, the Ministry of Defense of the Russian Federation differentiates the legal regulation of the economic activities of military units and organizations registered as legal entities, and military units and organizations not registered as such (in particular, the Temporary Instruction on the procedure for the production, recording and storage of seals and stamps and their use in the Armed Forces of the Russian Federation establishes various shapes mastic seals for military units - legal entities and for other military units, as well as various cases of their use in documents related to economic activities).
Military organizations (with the exception of federal state enterprises and state-owned enterprises) have military legal personality from the moment of completion of their formation as organizational structures of the Armed Forces of the Russian Federation, other troops, military formations and bodies and inclusion in the prescribed manner into the composition of these troops, formations and bodies. From this moment, in accordance with the competence defined by military legislation, military organizations are endowed with the legal ability to enter into military legal relations and participate in them. Federal state-owned enterprises and state-owned enterprises have military legal personality from the moment of creation of a legal entity in the specified organizational and legal forms and inclusion in the Armed Forces, other troops, military formations and bodies. In modern conditions, a situation cannot be ruled out when, in the same manner as enterprises, federal state institutions that did not previously exist as subjects of law, including military law, will be endowed with military legal personality 54 .
Separate military administration bodies, in accordance with the order of the Minister of Defense of the Russian Federation “On the creation of federal state institutions of the Ministry of Defense of the Russian Federation” dated January 26, 2004 No. 30, must be registered as legal entities. In addition, in accordance with clause 4 of the order of the Minister of Defense of the Russian Federation “On the procedure for issuing, recording and monitoring the use of powers of attorney issued for conducting contractual work in the Armed Forces of the Russian Federation” dated August 18, 2005 No. 350 by the commander-in-chief of the branches of the Armed Forces of the Russian Federation , commanders of troops of military districts, fleets (except for the Black Sea Fleet), commanders of military branches of the Armed Forces of the Russian Federation are ordered to conclude agreements on behalf of legal entities created in accordance with the order of the Minister of Defense of the Russian Federation of 2003 No. 324, except for cases when, in accordance with According to the legislation of the Russian Federation, the Ministry of Defense of the Russian Federation must be a party to the agreement.
Conventional four-digit military unit numbers that existed before the fall of 1939
Source – RGVA: f. 4, op. 15, no. 20, pp. 261-266 rev.
Secret
ORDER of the People's Commissar of Defense of the USSR
CONTENTS: No. 0127. On the introduction into force of: a) instructions for encrypting valid names with conventional numbers, b) a list of measures to keep secret the deployment information about units of the Red Army and c) instructions on the procedure for familiarizing yourself with the summary information about the deployment of the Red Army and using them.
No. 0127. July 8, 1938. Moscow.
1. Put into effect the following announcements:
a) Instructions for encrypting the actual names of military units with conventional numbers and the procedure for using them.
b) List of measures to keep secret deployment information about units of the Red Army.
c) Instructions on the procedure for familiarizing yourself with the summary information of the deployment of the Red Army and using it.
2. All military units, departments and institutions that have received conventional numbers must have seals and stamps according to the conventional name (military unit No. ....).
Seals and stamps according to the actual name should be stored in the safes of military commissars and in Peaceful time I strictly forbid using them.
3. The production of seals and stamps with a conditional number should be carried out at the location of the district headquarters at the expense of funds specially allocated by the financial department of the NPO for this purpose.
Seals and stamps are ordered by the district headquarters and, upon receipt, are handed over to units through specially called receivers.
Seals and stamps with the actual names of parts and formations must be produced in a centralized order and sequence established by the head of the AMU of the Red Army.
4. With the introduction of the “Encryption Instructions”, replace the dual addressing system (for a mailbox and for a conventional number) with a single addressing system - for a conventional part number.
5. Order of NPO No. 044 dated IV 27, 1937 – cancelled.
6. Temporary instruction “On measures to preserve military secrets"(Order of the NGO No. 008 dated 11.2.1935) should be revised based on the provisions of this “Instruction” and the “List of Activities”.
Applications:
1. Encryption instructions.
2. List of measures to keep secret deployment information about units of the Red Army.
3. Instructions on the procedure for familiarizing yourself with the summary information about the deployment of the Red Army and using it.
People's Commissar of Defense of the USSR.
"APPROVED"
Marshal of the Soviet Union K. Voroshilov
July 8, 1938
INSTRUCTIONS FOR ENCRYPTION OF ACTUAL NAMES OF MILITARY UNITS WITH CONDITIONAL NUMBERS AND ABOUT THE PROCEDURE FOR USING THEM
1. Encryption, i.e. assigning conventional numbers to the most important military units and formations is intended to keep the actual name of these military units and formations secret.
2. Assignment and change of conditional numbers is carried out in a centralized manner, i.e. only by special order of the General Staff of the Red Army (for the 4th department).
3. Conditional numbers are assigned:
a) military units of all branches of the military that are part of military formations (corps, divisions, brigades, regiments);
b) individual military units of all types of troops ( separate shelves, battalions, companies, squadrons, detachments);
c) directorates (headquarters) of all military formations of all types of troops;
d) institutions that are part of military formations;
e) institutions, although not part of military units, that require encryption due to special secrecy.
4. Conditional numbers are not assigned:
a) all directorates, departments and various institutions of the central and district apparatus (including training grounds, research institutes, houses of the Red Army, etc.);
b) local military authorities (military registration and enlistment offices);
c) everyone military educational institutions(academies, colleges, schools, advanced training courses, etc.);
d) medical institutions that are not part of military units (mobile and stationary hospitals, laboratories, etc.);
e) local rifle troops (separate local battalions, companies and platoons);
e) construction parts(individual construction battalions);
g) parts of the special railway corps.
All these departments, institutions and institutions in all cases use their actual name.
Conditional numbers are also not assigned to warehouses and military construction departments, which, for the purpose of secrecy, use their serial number without mentioning words that reveal the nature or meaning of the warehouse (for example, “arts warehouse No. 212” should be called “warehouse No. 212”).
Prosecutor's offices and military tribunals are not assigned conventional numbers, since they receive their serial numbers at a certain connection, for example, “military prosecutor's office of the 3rd building” will be called “47 military prosecutor's office.”
5. The conventional name “military unit No. ...” is used in military units, departments and institutions that have received conventional numbers in the following cases:
a) in all personal relations (business, financial, purchasing, settlement, etc.) with civil institutions;
b) in all correspondence (both unclassified and any degree of secrecy) with civilian institutions;
c) in all documents issued to military personnel for presentation to civilian institutions (various certificates, powers of attorney, certificates), transportation documents, vouchers to sanatoriums and rest homes, discharge notes from enlisted personnel, travel orders and travel certificates, certificates to the families of Red Army soldiers, etc.;
d) in all unclassified and secret correspondence and documents on the military line, except for the correspondence of owls. secret and of special importance, where the actual name is affixed on a stamp under the code name personally from the hand of the executor of the paper.
Putting a valid name on envelopes, regardless of the nature of the content of the document (Soviet secret or of special importance) is strictly prohibited;
e) when applying stencils to consignment property, stamps on library collection and club property, in the production of dismissal signs for rank and file, etc.;
f) in all orders for units and formations;
g) when sending goods by rail to units that have received conditional numbers;
h) when assigning people, horses, and mechanical vehicles to military units (having conventional numbers).
6. To ensure such a procedure for relations, military units, departments and institutions that have received conditional numbers from the General Staff (through district headquarters) are supplied by district headquarters with a second set of stamps and seals with the name “military unit No. ...,” which includes:
a) a round official mastic seal (4 cm in diameter) for certification of documents (except for internal business documents);
b) a round official wax seal for sealing packages;
c) round mastic seal “for packages” - for unclassified packages;
d) a round mastic seal with the inscription “for internal economic documents” - for economic documents compiled within this part and not submitted anywhere (nomenclature cards, basic accounting and property cards, internal invoices, etc.);
e) one or more round wax seals with the inscription “for storage”;
f) a set of corner stamps and stencils with a conventional number.
7. For the uninterrupted receipt of all kinds of correspondence and cargo sent to encrypted units, departments and institutions that have a conditional number, as well as to ensure all kinds of relationships under the encrypted name, these parts (departments, institutions) are required to comply with the following rules:
a) register the received code name (military unit No. ....) and the exact detailed address of the unit (cantonment point, street, house number), as well as the telephone number of the duty officer at the unit or at the unit headquarters:
at the nearest local NKVD field communications office;
at the nearest local office of the People's Commissariat of Communications (at the post office and telegraph office);
at the military commandant of the nearest railway. station (and where it is not available, then from the head of the railway station);
from the city commandant (where such is required);
from the garrison commanders;
at the nearest military registration and enlistment office;
at the nearest branch of the State Bank;
in the nearest Council of Workers' Deputies;
at the nearest police station.
Note. During registration, the actual name cannot be disclosed to anyone.
b) when changing the conditional number, promptly report the new conditional number instead of the old one, indicating the deadline for putting the new conditional number into effect;
c) when temporarily changing the place of quartering (when going to the camps), report to the district headquarters and inform the heads of the institutions named in paragraph “a” from what time and through which postal and telegraph office and to which new railway station the correspondence should be delivered;
d) in particularly secret cases, as well as in cases where the new address must be kept secret, correspondence and cargo should be redirected to the district headquarters or, at the direction of the district headquarters, the receipt of all kinds of correspondence and cargo that continues to arrive should be entrusted to one of the garrison units. Incoming correspondence and cargo will subsequently be sent to the actual addressee in an additional envelope or packaging at the new location of the departing part.
8. When addressing envelopes, strictly follow the basic rules for general addressing of correspondence:
a) when sending correspondence to a city point, indicate the name of the city and the number of the post office;
b) when sending correspondence to a rural point, indicate the name of this rural point with the obligatory addition of the name of the region (or region) and district. If the post office is not located at the cantonment point of the unit, then first write the point where the post office is located, indicating the region (or region) and the district, and then add the cantonment point.
9. When writing on envelopes, do not allow words that could reveal the organization and branch of the unit’s troops.
Therefore, when writing on packages, if possible, limit yourself to the name “military unit No. ....”. You can supplement the address (when necessary) only with the words “unit commander”, “military commissar of the unit”, “chief of staff of the unit” or indicate only the last name, first name and patronymic of the recipient (sender). In the absence of these instructions, the package is handed over to the unit commander.
Do not mention military ranks on the packages in order to avoid deciphering the significance of the units in the system of military organization. If it is necessary to send packages to a specific official, whose job title to some extent deciphers the branch of the military or the special organizational structure of the unit, enclose the letter in two envelopes. Write the specific name of the official on the inner envelope, and only the last name on the outer envelope, taking care that the contents of this address do not show through the outer envelope.
10. All units that have received conditional numbers, when sending requests, relations, etc. to other units or institutions to ensure the receipt of a response, must indicate (best using a special seal):
a) your postal address (accommodation point with the addition of the post office number, street and house number for cities, and the name of the region or region and district for rural points);
b) your cargo address (name of the nearest railway station with the addition of the name of the railway).
11. In units and institutions where these requests and relationships are received, it is prohibited to create summary address directories on this basis.
12. The conditional number is given by the General Staff only for units that have an independent economy. An individual battalion, company, squadron, batteries, individual platoons and other units are encrypted by order of the unit commander by assigning a single-digit or two-digit number to each unit (military unit No. 2435, unit No. 5, military unit 1419, unit 51).
"APPROVED"
July 8, 1938
LIST OF MEASURES FOR KEEPING THE SECRET OF DISTRIBUTION INFORMATION ABOUT PARTS OF THE RED ARMY
1. Organize the shipment of goods as follows:
a) as a rule, send goods to district warehouses and bases indicating only the warehouse number, omitting the words indicating the purpose of the warehouse, with the subsequent distribution of goods by the district's supply departments to consumers;
b) if sending the cargo to a warehouse or base will cause economically unprofitable counter transportation or a time delay for individual parts, then an exception should be made from the general rule and the cargo should be sent directly to this part according to its conditional number;
c) resolve the issue in the same way when issuing orders to enterprises defense industry to send manufactured products (with notification of the address using a conditional number);
d) food cargo - seasonal products (vegetables, hay, straw, etc.), as well as perishable products (meat, fish, dairy products) and bread must be shipped by suppliers directly to military units (according to their conditional number) without delivery to NPO food warehouses.
Orders for the supply of products must be given by the heads of food departments of the districts and the heads of the military and military service of divisions (formations), indicating the cargo addresses to the conditional number. For some cargo, shipment may be allowed under the direct instructions of the head of the Red Army Food Supply Directorate (not for all units);
e) send fuel for the Red Army Air Force units directly from the fields to the appropriate districts where distribution points should be formed;
f) send fuel cargo for barracks and other buildings to the warehouse of the housing and maintenance department of the district or to the warehouse of the housing and maintenance department of the garrison (KEC) according to the order of the housing and maintenance department of the district;
g) construction cargo for military construction should be sent to the Military Construction Department (UVSP No. ...) according to the order of the military construction department of the district.
2. Open current accounts in State Bank institutions (savings banks) for military units that have received conditional numbers, using their conditional numbers, and not by their actual name.
3. The procedure for collecting scrap non-ferrous metals by agents of the stock property department of NPOs should be reorganized and carried out not through unit commanders, but through garrison commanders.
4. Official publications central departments of NPOs and UBP (statutes, bulletins, etc.) are distributed through district headquarters according to the total final allocations. These allocations for each district are compiled at the General Staff (in the 4th department) based on the General Staff data on the number and based on the supply standards proposed by the relevant departments. Distribution is carried out by the apparatus of the relevant departments.
5. In the same way, distribute cartridges and shells for shooting, training credits and teaching aids Combat Training Directorate.
6. Political education of the Red Army PU should be sent either through Puokry or directly to the unit using a conditional number.
The same distribution methods should be used for literature (books, magazines) distributed among the distribution areas of the Red Army PU.
7. Distribution of orders to NPOs by the Department of Affairs shall be carried out according to the previously existing procedure, but according to conventional numbers, based on application sheets received from district headquarters. The deadline for introducing the new procedure for sending orders is October 1, this year. (with the transition of parts to winter apartments).
8. The secondment of command personnel to a new duty station during transfers or upon graduation from schools should be carried out only if there is or upon receipt of information about the deployment of the unit and its code name.
For this:
a) for single appointments, in addition to an extract from the order of appointment, report the location and conditional number of the unit to which the transferred commanding officer is to be sent;
b) upon graduation from schools, supply the schools with specially compiled top secret lists of addresses with the return of these lists to the department that issued the order for the execution of the order;
c) in the absence of an application from the district headquarters or data on shortages in positions specific parts and formations, the direction of mid-level command personnel is carried out through the headquarters of the corresponding district.
9. Plans for inspection of units by chiefs of military branches and inspections during training periods should be made sov. secret and in instructions to inspecting persons to report only the conventional names of parts (and not their actual names).
10. It is strictly forbidden to disclose the actual name of the unit to persons arriving to inspect the unit and to all kinds of commissions.
11. Transfer staff and payroll cards to conventional names.
12. Orders regarding personnel should be issued only in secret according to the actual names of the units.
Service records must indicate the actual name of the unit and transfer them to the category of secret documents.
13. Make the states of all peacetime and wartime units secret, and make owls in special purpose units. secret. In this regard, keep the full name in them, and, if necessary, encrypt them by lettering.
The distribution of states is carried out by the apparatus of the 2nd department of the AMU through the district headquarters according to the deployment of the 4th department of the General Staff.
14. From now on, in documents of assigned reserve composition (in mobilization orders), indicate the conditional number of the unit, and not the actual name.
15. Personally, district military commissars must know not only the conventional, but also the actual name of those units and institutions that are stationed in the territory they serve. However, in the deployment of replenishment for military units, reported by mobile districts to the district military registration and enlistment offices during the next conscription, the actual names should not be mentioned, but instead should indicate the conditional number and type of troops of the unit (for example, rifle military unit No. ... or artillery military unit No. ....). Conscription commissions should receive from district military registration and enlistment offices only information about the need, indicating the conditional number of the unit and its type of troops.
16. Summoning of guards to training camps is carried out according to the conventional names of the units.
17. During maneuvers and tactical exercises, in orders, instructions and reports, units should be called by the name specially developed for the exercises, avoiding the use of conventional numbers, and especially the actual name of the unit.
18. In amendment to Art. 148 of the Charter of the Internal Service of the Red Army, put down not a real, but a conventional name on a personal badge and a dismissal note.
19. On the buildings of headquarters, departments and units it is allowed to have signs - “military unit No. ....”.
"APPROVED"
People's Commissar of Defense of the USSR
Marshal Soviet Union K. Voroshilov
July 8, 1938
INSTRUCTIONS ON THE PROCEDURE FOR READING THE SUMMARY INFORMATION OF THE RKKA DEPLOYMENTS AND USING THEM
1. A narrowly limited circle of people should be allowed access to summary information about the deployment of units of the Red Army as a whole, by district and by branch of the armed forces.
2. Summarize the deployment data in separate brochures for each district and publish them so that the deployment for each branch of the military begins on a new page.
3. In the central apparatus, the general deployment of the Red Army should only be in the General Staff, in the Purkka, in the Command Staff Directorate and in the Administrative Mobilization Directorate.
The Central Directorates for the branches of the armed forces have collections only for individual units of their branch of troops (not included in the combined arms formations), subordinate to them along the lines of their specialty.
The Central Supply Directorates have collections only for their special warehouses and bases, and correspondence is carried out mainly through the relevant departments of the districts.
4. At district headquarters - have collections only for units and institutions located on the territory of a given district.
In the corps departments (and their corresponding ones) - for the parts included in the corps.
In the division control - for all parts of the corps of which they belong.
In regiments - for all parts of the formations of which they are a part.
In mobile circles and military registration and enlistment offices for all units they serve.
In the departments of the district apparatus - similar to the departments of the central apparatus.
5. To ensure the daily work of the supply departments in the district apparatus, they must be provided, by order of the district headquarters, with special garrison collections with conventional names and numbers of states for which this unit exists.
These collections should be kept in the personal safes of the heads of the supporting departments and branches of the military.
6. The General Staff of the Red Army should provide the same information to the central supply departments as necessary.
§ 4. Real and conventional names of military units and the procedure for their use in economic activities
In the Armed Forces of the Russian Federation there is an Instruction on the procedure for determining, organizing and maintaining records of the actual and conventional names of military command bodies, associations, formations, military units and organizations of the Armed Forces of the Russian Federation, approved by order of the Minister of Defense of the Russian Federation dated April 12, 2001. This Instruction It is prohibited to use the actual names of military units in open records management, including in correspondence on issues related to economic activities. Their use is permitted only in secret office work in cases established by the specified Instructions.
In addition, in accordance with sub. “and” clause 11 of the Instructions for record keeping in the Armed Forces of the Russian Federation, approved by order of the Minister of Defense of the Russian Federation dated May 23, 1999 No. 170, commanders (chiefs) of military units are obliged to ensure the correct use of real and conventional names of military units during production and dispatch official documents, paying special attention to the correctness of correspondence with civil institutions and organizations.
In accordance with paragraph 60 of this Instruction, it is prohibited to indicate in unclassified official documents the actual names of military units that have been assigned conventional names.
Full valid names of military units, including honorary names and state awards, are written only in the addresses of official documents when this is necessary according to the content of the document.
Headquarters, directorates, directions, departments and services of the central bodies of military control of the Armed Forces of the Russian Federation, districts, groups of troops, fleets, which are assigned conventional names, in correspondence with military units, with civilian institutions, enterprises and organizations and military representative offices at industrial enterprises, all official documents are compiled and addressed by conventional names.
§ 5. Military unit as a legal entity
There is no legitimate (i.e. contained in regulatory legal acts) definition of the concept “military unit”. The Military Encyclopedic Dictionary (M., 1983) gives the following definition: “a military unit is an organizationally independent combat and administrative-economic unit in all branches of the Armed Forces. Military units include all regiments, ships of 1st, 2nd and 3rd ranks, individual battalions (divisions, squadrons) that are not part of regiments, as well as individual companies that are not part of battalions and regiments.”
There is also a scientific (doctrinal) interpretation of the concept of a military unit: “military units can be defined as combat units operating on the state federal budget of Russia, which are tactically and administratively-economically independent organizational units of the Armed Forces of the Russian Federation, the daily activities of which are regulated by specific military-administrative acts - general military and special regulations" 52.
It makes sense to talk about military organizations as a type of legal entity that performs functions in the field of defense and in which military service is provided. All military units are military organizations, but not all military organizations are military units. Thus, military organizations include military educational institutions, research institutes, military state farms and factories, which are not inherently combat units.
The presence of a military unit as a legal entity is primarily of legal significance for the unit’s participation in tax legal relations, since in accordance with paragraph 2 of Art. 11, Art. 19 and 84 of the Tax Code of the Russian Federation, taxpayers who are assigned a taxpayer identification number (TIN) can only be legal entities or individuals.
Before the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated August 8, 2001 No. 129-FZ came into force, tax registration of military units did not cause any particular problems. However, after this document came into force, a legal gap arose, which was eliminated by the adoption of a “not entirely legal” document - a letter from the Ministry of the Russian Federation for Taxes and Duties “On registration with tax authorities of military units that are not legal entities” dated September 22, 2003 No. MM-6-09/986. In accordance with this letter, the TIN was assigned to military units and organizations of the Ministry of Defense of the Russian Federation, regardless of their legal status, which allows us to conclude that government bodies (in particular, the Ministry of Taxes and Duties of the Russian Federation) actually recognized military units as legal entities, not officially registered as a legal entity.
However, subsequently, in connection with changes in legislation, a letter from the Federal Tax Service “On registration with tax authorities of military units that are not legal entities” dated December 28, 2004 No. 09-0-10/5154@ was issued. This letter indicated that the tax authorities do not have the opportunity to register newly created military units that are not legal entities with the assignment of a TIN in the manner established for legal entities, however, military units to which a TIN was assigned regardless of their legal status remain registered with the tax authorities while maintaining the assigned TIN. The same letter states that the letter of the Ministry of the Russian Federation for Taxes and Duties dated September 22, 2003 No. MM-6-09/986@ does not apply.
Currently, one should be guided by the order of the Ministry of the Russian Federation for Taxes and Duties “On approval of the Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and document forms used for registration and deregistration of legal entities and individuals” dated March 3 2004 No. BG-3-09/178.
From the analysis of para. 3 p. 2 art. 48 of the Civil Code of the Russian Federation, we can conclude that military units, enterprises and institutions of the Armed Forces of the Russian Federation as legal entities can be created and exist in one of 3 organizational and legal forms: federal state enterprise; federal government enterprise; government agency. At the same time, non-profit organizations of the Armed Forces of the Russian Federation, which include military units, can be created and exist only in the form of a state institution 53.
There are no grounds for recognizing military units as branches (representative offices) of a legal entity - the Ministry of Defense of the Russian Federation. In accordance with clause 13 of the Regulations on the Ministry of Defense of the Russian Federation, approved by Decree of the President of the Russian Federation of August 16, 2004 No. 1082, “The Ministry of Defense of Russia is a legal entity, has estimates, seals, stamps and forms with the image of the State Emblem of the Russian Federation and with with its name, other seals, stamps and forms of the established form, current, settlement, currency and other accounts in banks and other credit institutions, personal accounts in the federal treasury authorities, opened in accordance with the legislation of the Russian Federation.” In accordance with paragraph 3 of Art. 55 of the Civil Code of the Russian Federation, representative offices and branches must be indicated in the constituent documents of the legal entity that created them. The Regulations on the Ministry of Defense of the Russian Federation, which is the main constituent document of the Ministry of Defense as a legal entity, does not contain provisions on the inclusion of military units in its composition. Federal laws and regulatory legal acts of the Russian Federation do not contain such a norm. In accordance with clause 1 of the said Regulations, the Ministry of Defense of the Russian Federation is the military control body of the Armed Forces of the Russian Federation and consists of the services of the Ministry of Defense of the Russian Federation and their equal units, central military control bodies not included in the services and their equal units, and other units .
In addition, the Ministry of Defense of the Russian Federation differentiates the legal regulation of the economic activities of military units and organizations registered as legal entities, and military units and organizations not registered as such (in particular, the Temporary Instruction on the procedure for the production, recording and storage of seals and stamps and their use in the Armed Forces of the Russian Federation establishes various forms of mastic seals for military units - legal entities and for other military units, as well as various cases of their use in documents related to economic activities).
Military organizations (with the exception of federal state enterprises and state-owned enterprises) have military legal personality from the moment of completion of their formation as organizational structures of the Armed Forces of the Russian Federation, other troops, military formations and bodies and inclusion in the prescribed manner into the composition of these troops, formations and bodies. From this moment, in accordance with the competence defined by military legislation, military organizations are endowed with the legal ability to enter into military legal relations and participate in them. Federal state-owned enterprises and state-owned enterprises have military legal personality from the moment of creation of a legal entity in the specified organizational and legal forms and inclusion in the Armed Forces, other troops, military formations and bodies. In modern conditions, a situation cannot be ruled out when, in the same manner as enterprises, federal state institutions that did not previously exist as subjects of law, including military law, will be endowed with military legal personality 54 .
Separate military administration bodies, in accordance with the order of the Minister of Defense of the Russian Federation “On the creation of federal state institutions of the Ministry of Defense of the Russian Federation” dated January 26, 2004 No. 30, must be registered as legal entities. In addition, in accordance with clause 4 of the order of the Minister of Defense of the Russian Federation “On the procedure for issuing, recording and monitoring the use of powers of attorney issued for conducting contractual work in the Armed Forces of the Russian Federation” dated August 18, 2005 No. 350 by the commander-in-chief of the branches of the Armed Forces of the Russian Federation , commanders of troops of military districts, fleets (except for the Black Sea Fleet), commanders of military branches of the Armed Forces of the Russian Federation are ordered to conclude agreements on behalf of legal entities created in accordance with the order of the Minister of Defense of the Russian Federation of 2003 No. 324, except for cases when, in accordance with According to the legislation of the Russian Federation, the Ministry of Defense of the Russian Federation must be a party to the agreement.