Certificate of Return from Responsible Storage Sample

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.

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.

In the header of the form, you must write down the details of the organization that accepted the valuables (address, telephone, OKPO code, etc.) and the details of the company that handed over the valuables (name, address, telephone). In addition, it is necessary to fill in the number and date of conclusion of the storage agreement, and the type of operation.

Then you need to put the number and date of the form. The main part of the document is a table of 10 columns:

• Product serial number;
• Product name and type of packaging;
• Code;
• Product Detail;
• Name of the unit of measurement;
• OKEI code;
• Quantity (mass);
• Price;
• Price;
• Note.

Further, under the table describing the goods transferred for storage, there is another small table about the services performed by the custodian company and accepted by the company that deposited 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, and add rows to the table. If necessary, you can enter additional details into the document. However, please note that changing or deleting details approved by the State Statistics Committee of Russia in the form is prohibited.

Next, the cost of services is written down in words and the amount of VAT, the act is signed by the parties. A line is provided for special marks, if any.

In order not to waste a lot of time and fill out the form without errors, check out the example of filling out the MX-3 act:

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.

Form MX-3:

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Act MX-3 is drawn up by the company that has inventory items in storage. The document is needed to record the moment of transfer of goods back to the owner.

You can make a return using Form MX-3:

• goods,
• equipment,
• containers,
• other inventory items.

Let's look at how the unified MX-3 form is compiled.

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.

Certificate of return of goods from safekeeping

Name of the organization ACT ____________ N ________________ Place of preparation of the Return of goods from safekeeping ____________________________________ (name of the organization) ____________________________________ This act has been drawn up to confirm that _________________________________, hereinafter referred to as the “Custodian”, represented by _____________________, acting on the basis of _______________, returned _____________________________, referred to as hereinafter referred to as the “Depositor”, represented by _________________, acting on the basis of _________________.

Goods transferred to the Custodian under the Storage Agreement No. _________ dated “__” ___________ 20__ and in accordance with the Certificate of Acceptance and Transfer of Goods for Safe Storage No. ______ dated “__” ___________ 20__.

The goods returned by the Custodian to the Bailor are transferred in the required (full) quantity and proper quality.

The Depositor has no claims against the Custodian.

The Custodian transfers and the Bailor accepts from safekeeping the following Goods:
————————————————————————— ¦ N ¦Name¦ Unit ¦Quantity¦ Cost ¦ VAT according ¦ Total ¦ ¦ item ¦ measurements¦ ¦ units ¦ rate __%¦ cost¦ ¦ ¦ ¦ ¦ ¦ product without VAT¦ ¦ with VAT ¦ +—+————+———+———- +—————+———-+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————+———+———-+—————+——— -+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————+———+———-+—————+———-+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————+———+———-+—————+———-+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+——— —+———+———-+—————+———-+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————+———+———- +—————+———-+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————+———+———-+—————+——— -+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————+———+———-+—————+———-+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————+———+———-+—————+———-+———+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+——— —+———+———-+—————+———-+———+ ¦TOTAL: ¦ ¦ ¦ ¦ ¦ ¦ ——————+———+———- +—————+———-+———- Total items: ___ (________) Total units: ________________________. Cost of the Goods including VAT: ______________________. VAT: ________________________________________. Place of return of the Goods: _____________________________________ CUSTODY BAILOR ____________________________ _________________________ ____________________________ _________________________ ____________________________ _________________________ ____________________________ _________________________

Form MX 3 – Certificate of return of goods and materials –

Source: https://www.freshdoc.ru/dogovor/prilojeniya/akt/o_vozvrate_TMC_sdannyh_na_hranenie_MX_3/

The procedure for filling out the acceptance certificate for storage

The act of transfer of property for storage is filled out by the custodian organization on the basis of information about inventory items and accompanying documents provided by the depositor. The completed document is signed by all parties involved in the transaction (usually these are the financially responsible persons of the bailor and custodian).

The contents of the act in form MX-1 can be divided into 3 parts. The first contains information about the parties to the transaction and the details of the contract. The tabular section provides all available information about the property transferred for storage. The third reflects additional information about the contractual storage conditions and affixes the signatures of the responsible persons.

For information on how to take into account losses during storage, read the article “The Ministry of Finance explained how to take into account losses from “irresponsible” storage.”