Rules for filling out form MX 3. Act MX3 for the return of material assets accepted for storage
Custodial who should make acts of write-off from the storage response in the form of MX-3 custodian or bailor? And if we have our own numbering (custodian), and the bailor has his own, is it necessary to sign our version and the bailor? (both options) Or is it enough to sign one version of the bailor?
Acts in two copies should be the custodian. Both acts are signed by the custodian and bailor. Drawing up an act in the form of MX-3 by the bailor is not provided for by law. Thus, the custodian needs its own act with its numbering, signed by the parties.
In accordance with the Decree of Rosstat, Goskomstat of Russia dated 09.08.1999 No. 66, an act in the form MX-3 is drawn up by the financially responsible person of the custodian after the expiration of the storage period and upon return of the goods. The document is drawn up in two copies, one of which remains with the custodian, the other is transferred to the bailor.
Rationale
From the legal base
DECISION OF ROSSTAT, GOSKOMSTAT OF RUSSIA dated 09.08.1999 No. 66
ACT
on the return of inventory items deposited
(Form No. МХ-3)
It is used to account for the return to the bailor of inventory items accepted by the custodian organization for storage.
It is drawn up in two copies by the financially responsible person of the custodian organization after the expiration of the storage period for inventory items when they are returned to the bailor. One copy remains in the custodian organization, the second is transferred to the bailor.
Elena Popova, State Adviser of the Tax Service of the Russian Federation of the 1st rank .
How to formalize and reflect in accounting and taxation the acceptance of inventory items for safekeeping
Documentation of the acceptance of inventory items for safekeeping depends on whether they are accepted under a storage agreement or not.
Under a storage agreement, draw up the receipt of goods and materials from organizations and entrepreneurs with an act of acceptance and transfer in the form No. МХ-1. When returning goods and materials to the bailor, an act is drawn up in the form No. МХ-3. In addition to the list of goods and materials returned, this act indicates the volume and cost of services provided by the custodian. Therefore, it is not necessary to draw up additional documents on the provision of services related to storage.
After receiving the goods and materials deposited, the bailor must confirm the absence of claims against the custodian organization by signing in the journal in the form No. МХ-2.
A unified form of the document, which formalizes the acceptance of goods and materials for storage from the population, has not been established. Therefore, when providing storage services to the population, an organization can use standard forms No. MX-1, No. MX-2, No. MX-3 or similar documents developed independently: receipts, receipts, numbered tokens, etc. The issuance of any of these documents will mean that the storage agreement is concluded in writing (
When returning inventory items that were in safekeeping, draw up act MX-3. Form, sample filling and instructions for compiling - below on the page.
Form MX-3: download the form
The MX-3 act is drawn up by the company that stores the goods and materials. The document is needed in order to fix the moment of transfer of goods back to the owner.
In the form MX-3, you can return:
- goods,
- equipment,
- containers,
- other inventory items.
Let us analyze how the unified form MX-3 is compiled.
Form MX-3: a sample of filling out the act
Form MX-3 is completed in the same way as any other warehouse document. Specify in the header:
- name, contacts, OKPO code of both companies: the owner and the one that stored the goods and materials,
- number and date of the form.
Then in the act there is a tabular part. It must indicate:
- serial number,
- product name and type of packaging,
- characteristics of goods and materials,
- quantity, price and value of goods,
- notes, if any.
Download our act MX-3 - a sample filling contains all the necessary columns and fields. Please note that errors in the document should not be allowed. To avoid them, fill out the MX-3 act online in the MySklad service - it is fast, convenient and guarantees the correct execution.
Form MX-3: download the form from My Warehouse
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Fill out the MX-3 act online!
Register in the online service MySklad - you can absolutely free of charge:
- Fill out and print the document online (it's very convenient)
- Download the required form in Excel or Word
To fill out the MX-3 form, you need to connect an additional template.
Filling out will take you only a few minutes: the MX-3 act, then go to the Sales - Buyer Orders screen and specify the required goods and materials. MySklad will generate the document automatically: put down the number and date, calculate the balance of goods and materials in the warehouse, if any. You can print the completed form in one click.
Filling out the MX-3 act is not difficult, but sometimes questions arise. We have answered the main ones below.
How many copies of the MX-3 act must be filled out?
Two. One copy is handed over to the owner, the other - to the organization that stores the goods and materials.
Do we need to draw up an act MX-3 for the acceptance and transfer of goods for safekeeping?
No. When receiving and transferring goods for storage, form MX-1 is filled out. And if you need to return the goods and materials back to the owner, an act MX-3 is drawn up. Form or sample filling - .
Unified form MX-3 is required when registering the return of inventory items (hereinafter referred to as goods and materials) that were in safe custody. Read more about this act in our article.
Conditions for the application of Form MX-3
When returning goods, equipment and other goods and materials that were in safe custody, the custodian company draws up an appropriate act indicating the transfer of property back to the bailor. Since 2013, this document can be issued both in a unified form and in the form of a self-created form of a similar purpose.
The main thing is that such primary documents be 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 form MX-3 is much easier to use, because it takes into account all the necessary nuances of the corresponding procedure.
The act on the return of property from storage is signed by the materially responsible persons of both the custodian and the bailor. The fact of signing this document form is the basis for:
- write-offs of goods and materials from warehouse accounting carried out using off-balance accounts;
- accrual of the cost of storage services.
The procedure for filling out the act MX-3
The act on the return of goods and materials from storage is drawn up in 2 copies, one for each of the parties. The form of the act of transfer in the form of MX-3 can be conditionally divided into 3 parts. The 1st (title) contains all the information about the storage agreement and about the parties to this transaction. In the tabular part of the document, the characteristics of the returned goods and materials are described in detail. Well, in the 3rd part, mutual settlements are displayed, which are confirmed by the signatures of trusted representatives of the parties.
Where can I download act MX-3
The form of the primary document fixing the return of property from storage was approved by the Decree of the State Statistics Committee of Russia dated 08/09/1999 No. 66. The form code for OKUD is 0335003. You can download the form of this document on our website.
According to the unified form MX-3, an act is filled out on the return of inventory items deposited. The form of this form was approved by the 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, undertaking to ensure its safety on a paid (reimbursed) or free (non-reimbursed) basis. Usually in this case, form MX-1 is filled out. Act MX-3 is drawn up upon return of inventory items deposited 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, it is not necessary 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 filling in 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 the forms MX-1 and MX-3, maintains a register of inventories deposited in the form MX-2.
In the header of the form, it is necessary to write down the details of the organization that accepted the values (address, phone number, OKPO code, etc.), and the data of the company that handed over the values (name, address, phone number). In addition, it is necessary to fill in the number and date of conclusion of the storage agreement, type of operation.
Then you need to put the number and date of preparation of the form. The main part of the document is a table of 10 columns:
- The serial number of the goods;
- Product name and type of packaging;
- Product Detail;
- The name of the unit of measure;
- OKEI code;
- Quantity (mass);
- Price;
- Price;
- Note.
Further, under the table with the description of the goods transferred for storage, goes on one small table about the services performed by the custodian company and accepted by the company that handed over the valuables. The table consists of nine columns:
- Number in order;
- Type of service;
- Service code;
- Units;
- OKEI code;
- Quantity;
- Price;
- Price;
- Note.
It is worth noting that you have the right to expand or narrow columns and rows, supplement the table with rows. If necessary, you can add additional details to the document. However, please note that changing or deleting the details approved by the State Statistics Committee of Russia in the form is prohibited.
In order not to spend a lot of time and fill out the form without errors, check out the sample filling out the MX-3 act:
Download form МХ-3