Unified form MX-3 “Act of return of inventory items” + sample filling

Using the unified form MX-3, an act on the return of inventory items deposited is filled out. The form of this form was approved by Decree of the State Statistics Committee of Russia dated 09.08.99 No. 66.

The company has the right to take property belonging to other companies for storage, obliging to ensure its safety on a paid (reimbursable) or free (gratuitous) basis. Typically, in this case, form MX-1 is filled out. Act MX-3 is drawn up when returning inventory items deposited for storage to the owner. In addition to the list of valuables returned to the owner, the act also indicates the volume and cost of services that were provided by the custodian. Therefore, there is no need to draw up additional documents on the provision of storage services. You have the right not to use the unified form MX-3, but to develop the form yourself, using the unified form MX-3 as a sample to fill out.

Rules for issuing a Certificate of return of goods and materials

The fact of return of inventory items from safekeeping is recorded by document in form No. MX-3. See → “”. The requirements for drawing up the Act are as follows:

• Drawed up in two copies;
• Filled out by the financially responsible person of the custodian organization;
• Subject to approval by the parties involved in the business transaction;
• One copy is transferred to the depositor organization, the other is stored in the custodian organization.

Filling out the MX-3 details occurs as standard. The document header contains the following indicators:

• Registration data of the custodian organization (name, legal address, telephone number, type of activity of OKDP);
• Legal details of the owner (name, place of registration, telephone);
• OKPO of both parties to the transaction;
• Number and date of the accompanying agreement.

Unified MX form (click to enlarge)

Next comes filling in the number and date of the act being drawn up. Next, information about accepted inventory items is entered, presented in the form of a table. The following data is filled in the appropriate columns:

• Number in order;
• Name and unit of measurement;
• Product code;
• Description of the valuables deposited;
• Quantity;
• Price;
• Total cost of the goods;
• A comment.

Document header (click to enlarge)

Strictly following the explanations in the relevant columns and lines, the employee of the custodian organization enters the initial data and primary information into the form. Then the initial information is filled in to determine the amount of cost for the storage services provided:

• Sequence number;
• Nature and code of service;
• Unit of measurement and code;
• Quantity, price and cost of services provided.

Organizations are given the right to include additional lines and columns in the MX-3 form that will reflect the individual characteristics of the services provided . The accuracy of the information entered is confirmed by the signatures of the parties to the transaction.

Act on the return of inventory items deposited (form No. MX-3)

An act on the return of inventory items deposited for storage is a document of primary accounting documentation drawn up by the financially responsible person of the custodian organization after the expiration of the storage period for material assets when returning them to the depositor.

A sample act of return of goods and materials deposited for storage MX-3 is included in the Album of unified forms of primary accounting documentation for recording products, inventory items in storage locations, approved by Resolution of the State Statistics Committee of the Russian Federation dated August 9, 1999 No. 66.

The use of unified forms of primary accounting documentation is regulated by the “Regulations on maintaining accounting and reporting in the Russian Federation”, approved by the Ministry of Finance of the Russian Federation dated July 29, 1998 N34n, as well as Instructions for the use and completion of forms of primary accounting documentation for accounting of products, inventory valuables in storage places (Resolution of the State Statistics Committee of the Russian Federation dated August 9, 1999 No. 66).

Features of filling out the act on the return of inventory items deposited for storage (form No. MX-3)

The storage period for the act of return of inventory items deposited is established by Art.

362 of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods (approved by the Ministry of Culture of the Russian Federation on August 25, 2010), and is 5 years , subject to an inspection (audit).

FAQ

Question No. 1. Which party to the transaction is responsible for issuing the Return Certificate?

The return certificate in form MX-3 is drawn up by the materially responsible person of the organization that accepted the goods and materials for storage.

Question No. 2. How many copies of the Act do I need to fill out?

The document is drawn up in two copies. One copy remains with the custodian organization, the other is transferred to the bailor.

Question No. 3. Can the custodian organization independently remove from the form the columns that are not filled out at this enterprise?

Firms have the right to supplement the form with specific information, expand or reduce existing columns, but cannot remove anything from the form.

Question No. 4. What inventory items can be registered using the MX-3 form?

According to Act MX-3, the return of goods, technological equipment, transport and other goods and materials is formalized.

Mx 3 filling sample

Certificate of return of inventory items deposited (filling sample)

Unified form N MX-3

The act was drawn up stating that the bailor accepted the following inventory items from the custodian:

Reverse side of form N MX-3

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Return of goods and materials deposited in storage

Using the unified form MX-3, an act on the return of inventory items deposited is filled out. The form of this form was approved by Decree of the State Statistics Committee of Russia dated 09.08.99 No. 66.

The company has the right to take property belonging to other companies for storage, obliging to ensure its safety on a paid (reimbursable) or free (gratuitous) basis. Typically, in this case, form MX-1 is filled out. Act MX-3 is drawn up when returning inventory items deposited for storage to the owner.

In addition to the list of valuables returned to the owner, the act also indicates the volume and cost of services that were provided by the custodian. Therefore, there is no need to draw up additional documents on the provision of storage services.

You have the right not to use the unified form MX-3, but to develop the form yourself, using the unified form MX-3 as a sample to fill out.

Sample of filling out the unified form MX-3

The unified form MX-3 must be drawn up in two copies - one for the custodian company and one copy for the bailor. The company that accepted the valuables for storage is responsible for filling out the form. An organization that provides services under storage agreements, on the basis of acts in forms MX-1 and MX-3, keeps a log of inventory items deposited in storage in form MX-2.

Typical errors in filling out a document

During a tax audit, documents that are executed improperly are subject to exclusion from the calculation of the taxable base. The primary document of form MX-3 must contain all the mandatory indicators and details specified in the Rosstat Regulations. The time it takes to fill out a form MX-3 document directly depends on the degree of familiarity with the rules for filling out the document.

Conditions for using the MX-3 form

When returning goods, equipment and other goods and materials that were in safekeeping, the custodian company draws up an appropriate act indicating the transfer of the property back to the depositor. Since 2013, this document can be drawn up either in a unified form or in the form of an independently created form of a similar purpose.

The main thing is that such primary documents are drawn up while maintaining the mandatory requirements for them set out in paragraph 2 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Nevertheless, many accountants and entrepreneurs believe that the unified MX-3 form is much easier to use, since it takes into account all the necessary nuances of the relevant procedure.

For more information about the requirements for primary documents, read our article “Primary document: requirements for the form and the consequences of violating it.”

The act of return of property from storage is signed by financially responsible persons of both the custodian and the bailor. The fact of signing this form of document is the basis for:

• write-off of inventory items from warehouse accounting, carried out using off-balance sheet accounts;
• charging the cost of storage services.

To find out whether property recorded in off-balance sheet accounts is taken into account in the calculation of net assets, read the article “A new procedure for calculating net assets has been approved.”

Accountant's Directory

Act on the return of inventory items deposited. Unified form N MX-3

Document section: Document samples, Act

Download the “Act on the return of inventory items deposited. Unified form N MX-3"

Download the “Act on the return of inventory items deposited. Unified form N MX-3"

Source of documents in the “Act” section: https://dogovor-obrazets.ru/sample/Act

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Unified form N MX-3

Approved by Resolution of the State Statistics Committee of Russia dated 08/09/1999 N 66

———-¬ ¦ Code ¦ +———+ Form according to OKUD ¦ 0335003 ¦ +———+__________________________________________________ according to OKPO ¦ ¦ organization - custodian, address, telephone, fax +———+ ¦ ¦___________________________________________________________¦ ¦ structural unit +———+ ¦ ¦ Type of activity according to OKDP ¦ ¦ +———+__________________________________________________ according to OKPO ¦ ¦ bailor (name, address, telephone, +———+ ¦ ¦_________________________________________________——+———+ surname, first name, patronymic) Agreement ¦number¦ ¦ +——+———+ ¦ date¦ ¦ L——+———+ Type of transaction¦ ¦ L———-

———-T————¬ ¦ Number ¦ Date ¦ ¦document¦drawing up¦ +———+————+ ACT ¦ ¦ ¦ L———+———— ABOUT THE RETURN OF COMMODITY - MATERIAL VALUABLES, DATES FOR STORAGE

The act was drawn up stating that the bailor accepted from the custodian the following commodity and material assets:

——-T————T——T————T——T——-T——-T——¬¦Number ¦ Product - ¦Character-¦ Unit ¦Quantity- ¦ Price, ¦Cost- ¦Note-¦according to ¦material¦teris-¦dimensions ¦quality¦ rub. ¦most, ¦dance ¦¦value ¦tick +——T—-+(mass- ¦kop. ¦rub. ¦ ¦¦ +———T—+ ¦name-¦code ¦ca) ¦ ¦kop.

¦ ¦¦ ¦name-¦code¦ ¦new- ¦ by ¦ ¦ ¦ ¦ ¦¦ ¦name, ¦ ¦ ¦OKEY¦ ¦ ¦ ¦ ¦¦ ¦type ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦¦ ¦packing ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦+——+———+—+——+——+—-+——+——-+——-+——+¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦+——+———+—+——+——+—-+——+——-+——-+——+¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦+——+———+—+——+——+—-+——+——-+——-+——+¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+———+—+——+——+—-+——+——-+——-+——+¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦+——+—— —+—+——+——+—-+——+——-+——-+——+¦ ¦ ¦ ¦etc¦ ¦ ¦ ¦ ¦ ¦ ¦¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦L——+———+—+——+——+—-+——+——-+——-+——- Total¦ ¦ Х ¦ ¦ L——+——-+———

Where can I download the MX-3 act

The form of the primary document recording the return of property from storage was approved by Decree of the State Statistics Committee of Russia dated 08/09/1999 No. 66. The OKUD form code is 0335003. You can download the form of this document on our website.

Also on our website there is a completed sample act in form MX-3, by editing which you can create your own document with your original data.

What goods can be transferred for safekeeping

A commodity warehouse is understood as an organization that carries out storage as a business activity and provides storage-related services (clause 1 of Article 907 of the Civil Code of the Russian Federation). A warehousing agreement is concluded in writing.

Certificate of acceptance and transfer for safekeeping (form)

In the current activities of any company, a situation may arise in which it becomes necessary to transfer property for temporary storage to another enterprise. In this case, a special document is created - an act of acceptance of the transfer for safekeeping.

3.4. If storage is terminated early due to circumstances for which the Custodian is responsible, he does not have the right to demand remuneration for storage, and the amounts received for this remuneration must be returned to the Bailor.

5.1. A party shall be released from liability for partial or complete failure to fulfill obligations under this Agreement if it proves that proper performance was impossible due to force majeure, that is, extraordinary and unavoidable circumstances under the present conditions. Such circumstances do not include, in particular, violation of obligations on the part of the debtor’s counterparties, or the debtor’s lack of necessary funds.