In the present scientific demarche is investigated the subject of offences provided in art.290 and 291 PC RM. It shows that the legal entity cannot be the subject of offence provided in art.291 PC RM, although legislation establishes for its obligations of appropriate storage of firearms and ammunition. The subject of offence provided in art.290 PC RM is general, while the subject of offence provided in art.291 PC RM is special, being the only legal owner of the firearm or ammunition carelessly storage or transmitted to another person. The clause of impunity provided in par. (3) art.290 PC RM operates regardless of whether the person will be criminalized for committing another crime using voluntarily surrendered firearm or ammunition. It demonstrates that because of disorder surrender of firearms and ammunition, mere information the police about the fact of letting these objects in certain places is not sufficient to operate the review impunity clause.