Features of weapons accounting at the enterprise

Abstract

Introduction. Theoretical, legal and accounting problems in the field of weapons circulation in Ukraine reflect the needs of modern society. They require scientific conceptualization and a thorough study of theoretical, organizational and legal foundations. The purpose of the paper is to study the legal regime of ownership of weapons, acquisition, possession, disposal and use of weapons and ammunition by Ukrainian enterprises and to highlight accounting procedures that are directly related thereto. Results. The organizational and legal aspect of weapons accounting at the enterprise consists in properly formulating the rules for the use of weapons by the enterprise within the existing permit system in the domestic legal space. The conducted research of the legislation allows us to state that there are significant inaccuracies and questions related to the types of business entities that have the right to use weapons, as well as to the types of weapons that are allowed to this or that enterprise in view of its main activity, because there are a large number of permits, which regulate and limit the possibility of providing employees of the enterprise with weapons of a specific type. The paper focuses on the need for a thorough study of the legal field of the company’s activities in view of the possibility of using weapons by employees to perform their official duties and comply with licensing requirements and the permit system requirements introduced by the authorities of the Ministry of Internal Affairs of Ukraine. The paper considers the main aspects of documenting and accounting for the acquisition and use of firearms, pneumatic and melee weapons and ammunition by enterprises that have the right to do so according to the current legislation. Conclusion. Analyzing the Ukrainian legislation that regulates the circulation of weapons in Ukraine, it is possible to identify the main problem, which consists, first of all, in the absence of a single Law of Ukraine "On Weapons". The introduction of a single legislative act on the circulation of weapons in the context of not only the civilian population, but also legal entities of various forms of ownership within the scope of their main activity will overcome difficulties in applying a unified classification of weapons, approaches to their use by different legal entities, their clear documentation and organization of accounting.