For information on how to correctly return goods not on the day they were purchased, read: 2010, No. 12, p. 26
When tax authorities check the work of organizations and entrepreneurs with cash and their conduct of cash transactions, then upon detection of an act on the return of funds to buyers (clients) on unused cash receipts in a unified form No. KM-3 (hereinafter referred to as act KM-3), they carefully study it and the documents attached to it. After all, they must make sure that the posting of cash proceeds is correct. Therefore, we will consider when it is necessary to draw up this primary document and how to draw up the papers attached to it.
When to draw up an act
Act KM-3 must be drawn up if:
- <или>the cashier made a mistake and punched the wrong cash receipt (for example, a check for a larger amount that was not paid off during the shift);
- <или>the buyer returns the goods on the day of purchase and the money is returned to him from the operating cash desk;
- <или>the check is knocked out, but the buyer changed his mind about buying it (for example, when the check is first knocked out at the general cash desk, and then the goods are released in the department).
We write an act
This act is drawn up in one copy at the end of the working day (shift) upon delivery of the proceeds for the day (when withdrawing the Z-from-report). That is, on the same day when an erroneous or unnecessary check is knocked out. The act is signed by a commission, which consists of T Instructions on the application and filling out forms of primary accounting documentation for accounting for cash settlements with the population in the implementation of trade operations using cash registers, approved. Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 (hereinafter referred to as Instructions for filling out):
- from the head of the organization (entrepreneur);
- head of department (section);
- senior cashier;
- cashier-operator.
The cashier reflects the total amount of the act for all checks canceled per day in column 15 of the journal of the cashier-operator in the form No. KM-4 approved Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.
What to attach to the act
To act KM-3, you need to attach the wrong check pasted on a piece of paper (it’s more convenient so as not to lose it). The check must be signed by the head of the organization (head of a department or section) or the entrepreneur himself and must be stamped “Canceled » Instructions for filling ; pp. 4.2, 4.3, 4.5 of the Model Rules for the Operation of Cash Registers in the Implementation of Cash Settlements with the Population, approved. Ministry of Finance of Russia 30.08.93 No. 104.
However, the check that must be attached to the act is not always available. And then the tax authorities can interpret this as non-compliance with the requirements for issuing a refund to buyers or erroneously broken amounts on CCP. And, accordingly, equate to non-receipt of part of the proceeds And Letter No. 34-25/072141 dated July 30, 2007 from the Federal Tax Service of Russia for Moscow. So, you need to make sure, but how - depends on the situation.
SITUATION 1. The check was not returned by the buyer returning the product.
As you know, under the Consumer Rights Protection Law, the seller is obliged to return the money to the buyer, even if the latter does not have the original cash receipt A paragraph 5 of Art. 18, paragraph 1 of Art. 25 of the Law of the Russian Federation of February 7, 1992 No. 2300-1 "On Protection of Consumer Rights". Therefore, if the buyer was able to prove to you that he purchased the goods from you, and you returned the money to him, then the buyer’s application for a refund can be attached to the KM-3 act indicating that the cash receipt was lost. On this statement, the head of the organization (entrepreneur) must mark that he agrees with the return of money to the buyer. Moreover, if the KKT program allows you to print information about the purchase, then it can also be attached to the act.
SITUATION 2. The cashier does not have a mistakenly punched check.
This is possible, for example, when:
- <или>the check was erroneously issued for a larger amount, but the buyer took it, although the money for the goods was received in the required amount;
- <или>an undelivered incorrect check was lost by the cashier.
At first glance, there is a shortage of money in the cash register, for which the cashier is responsible R Art. 244 of the Labor Code of the Russian Federation, List of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual liability for the shortage of entrusted property, approved. Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85.
However, if the documents show that money is available for all the goods sold and the head of the organization (entrepreneur) considers it possible not to punish the cashier, then an explanatory note can be taken from him. And then this note and a commodity report can be attached to the KM-3 act (for example, in the form No. TORG-29 approved Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132). An explanatory note could be written like this.
to CEO
Rosa LLC
Vasilkov V.P.
from cashier
Travkina M.A.
Explanatory letter
06/28/2011 while working at AMC-100K, serial number 20746097, due to inattention, I punched check No. 0011 in the amount of 11,153 rubles. 00 kop. instead of 1153 rubles. 00 kop. This check was given to the buyer, from whom the correct amount of 1153 rubles was received. 00 kop. As a result, the amount of 10,000 rubles. 00 kop. (Ten thousand rubles 00 kopecks) was entered into the memory of the cash register by mistake.
| June 28, 2011 |
We all shop in stores. Some do it more often, others less often. We buy food and drinks, shoes and clothes, household appliances and home electronics. Do not count everything. But in the process of making purchases, various unforeseen situations may arise. For example, the cashier mistakenly took a large amount from the client, breaking through the check. What to do in this case? Or the buyer does not want to buy a check already issued at the centralized cash desk, there are good reasons for returning the goods after its purchase, and before the end of the current working day. In all such situations, the money is returned to the buyer, and he does not really think about how this happens.
Arranging the return of goods
This question worries, first of all, the trading organization. After all, everything related to money is always under the special control of supervisory fiscal authorities. Each operation to return money to the buyer is drawn up by an act, the unified form KM-3 of which was approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 and has the code 0330103 according to the all-Russian classifier of management documentation (OKUD).
The act fixing the return of funds is usually drawn up by the cashier-operator in one copy at the end of the working day, when the daily revenue is calculated and the Z-report is taken from the cash register (KKM). The unified form KM-3 of this document, after filling out, is signed by the members of the commission as part of the head of the department or section, the senior cashier and / or the cashier-operator and is approved by the director of the organization. You need to be careful with the formatting of the document.
Sample filling in the unified form KM-3
A check must be attached to the act of returning money to buyers, because if it is not available during the next tax audit, this fact can be interpreted as non-receipt of revenue. In order to avoid incorrect execution of the form, you should first study the sample of filling out the act well and proceed from the example presented.
The procedure for filling out the KM-3 form:
Correct filling of the act guarantees that the trading organization will not have problems in the future.
Download form KM-3.
During audits of the accounting activities of the enterprise, the supervisory authorities pay special attention to their work with the money supply, the conduct of settlement and cash transactions and the posting of proceeds. When processing returns paid by customers or buyers for the cost of services or goods, a document must be issued without fail - an act of the form KM-3. At the same time, special attention is paid to the study of the financial documents attached to it.
The document must be drawn up by the cashier in case they posted an incorrect cash receipt. In particular, this situation may arise if:
- the amount of the check exceeds the actual amount of the purchase;
- the buyer returned the goods for any good reason on the day of its purchase, and the funds were returned from the operating cash desk;
- the check had already been issued at the centralized cash desk, and the buyer changed his mind and did not begin to buy it in the department.
The act of return is drawn up at the end of the operating day, when calculating the proceeds (removing the Z-report of the cash register). That is, on the same day that the wrong check was posted. The act must be signed by a commission consisting of the head of the enterprise, the head of the department, the senior cashier and the cashier-operator. The cumulative count of erroneously posted amounts and returns is also carried out at the end of the day, canceled checks must be reflected in the cash register of the KM-4 form (column 15).
Annexes to the act
As an annex to the act, it is necessary to attach an incorrectly executed check, signed by the head of the enterprise, head of the department (section), stamped "redeemed". The absence of a check by a tax representative can interpret this as a non-receipt of the honor of proceeds, which threatens with an impressive fine. In this case, it is necessary to take into account certain circumstances under which there was a return of funds or a discrepancy between the amount of the check and the actual amount of cash on hand.
Example 1
When returning products or goods, the buyer did not provide a receipt to the store. This situation is stipulated by the Consumer Protection Act. In this case, the buyer's application for the return of the funds paid must be attached to the act with a mandatory addition that the check is lost. On the appeal, the head of the enterprise puts a visa and makes a record that he agrees with the requirements and is ready to return the funds. A significant addition to the application from the buyer can be information printed by the CCP about the purchase, if there is such a technical possibility.
Example 2
A check with an incorrect (higher) amount was posted erroneously:
- the cashier does not have it, since it remained with the buyer who paid the correct amount;
- the undelivered check is lost by the cashier.
The shortage at the box office in such a situation will become an irrefutable fact, for which the entire responsibility lies with the cashier. However, it can be documented that the money for the goods sold during the day was received in full. In this case, the manager considers it possible not to shift responsibility to the cashier-operator, taking an explanatory note from him. A commodity report and an employee's explanatory note may be attached to the KM-3 act.
Rules for issuing an act
The heading of the act should indicate:
- name of the enterprise, subdivision (department, section);
- information about the cash register indicating the model, registration number and manufacturer's number;
- Full name of the cashier-operator who issued the refund.
The tabular part of the document reflects the numbers and amounts for each check for which the return procedure was carried out, and at the end of the table - the position and full name of the responsible person who made a positive decision on the return of the amounts.
The act in the form of KM-3 is drawn up in a single copy, signed by all members of the commission, approved by the head of the organization. The document must be sent to the accounting service, along with attachments (cancelled checks, buyers' statements, explanatory notes and other documents). The act is subject to archiving for a period of five years.
Compiling this document, which is of financial importance, is worth special attention. The presence of errors and inconsistencies can be interpreted as non-receipt of revenue and lead to administrative punishment by the tax authority. It is also necessary to track the timing: for an incorrectly executed act, penalties can be applied only for 2 months from the moment it was drawn up.
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In retail, there are often cases when it is necessary to issue a refund to the buyer. In such situations, an act is always drawn up in a single form KM-3. How to fill out the document correctly, a ready-made sample and an example - all this can be found below.
The execution of the act takes place in all cases when cash receipts (for purchase) were not used, i.e. actually failed to sell the product or service. This happens in 2 cases:
- The buyer, for some reason, wished to return the goods or he did not use the service that he had already purchased. If the legislation allows the return of goods, and if the buyer has met the return deadline, he is entitled to full monetary compensation (in cash or refunded to a bank card, depending on the method of payment).
- The cashier punched the check by mistake, and it is no longer possible to cancel the action (i.e. the check has already been printed).
Sample and example of an act 2017 - 2018
The document has a single approved form and is used in all stores, service points and other retail organizations. It must include the following information:
- The official full name of the organization and contact details, type of activity and TIN.
- The name of the cash register and application program.
- The number of the act (in accordance with the numbering adopted by the company) and the date of its preparation.
- Visa "I approve" the head (director of the store).
- The tabular part, which lists in chronological order the numbers of checks that were punched erroneously (or checks for which it is necessary to return the funds), the amount is prescribed to the nearest penny and the full name, position of the person who authorized the return of money (for example, a senior cashier or administrator) ).
- Further, the total amount of all returned funds and / or the amount of all erroneously punched checks is indicated in words. It is prescribed that by this amount all cash receipts for that day should be reduced.
- Then all the members of the commission who participated in the preparation of the act are signed - usually this is the department manager, the senior cashier and the cashier himself, who made a mistake (or returned the funds to the buyer). The official title of the position is prescribed, signed and decoded (surname, initials).
In the same act, it is allowed to record both returnable and erroneously punched checks. But they must all be on the same date. Therefore, if such operations are performed on different days, a separate form is drawn up for each day.
The sheet is shown below:
A completed form that can be used as a sample:
Annexes to the act
Documents must be attached to the act, which confirm the fact of the return and / or erroneously created and printed check. The number of attached documents must exactly match the number of checks indicated in the tabular part:
As for the explanatory cashier, the need for its compilation is regulated by the administration. At the same time, the preparation of a document does not always imply the mandatory guilt of the employee. You can issue an explanatory note as an additional explanation of the current situation. An example with an erroneously punched check is shown below.
How to fill out the form
To fill out the KM-3 form, the participation of a commission of employees is necessary, and not just the cashier-operator himself, who cannot make such a decision arbitrarily. As a rule, a representative of the store administration and / or a senior cashier (as well as an administrator, shift manager, etc. - depending on the internal regulations in the company) is present.
The procedure is as follows:
- An assessment is made of the possibility of a refund for a product or an unused service (for example, medicines, home textiles are not refundable).
- If a positive decision is made, the buyer draws up an application, the cashier - an explanatory note (if necessary).
- A full payment is made to the buyer, about which he is issued a check for the return.
- On the same day, the KM-3 form is printed and filled out. All responsible persons sign.
- The document is sent to the accounting department for storage.
NOTE. The act must be certified by the signature of the director (or the person acting as director). After that, a seal is affixed, and the act is stored in the accounting department for at least 5 years.
The act does not have to be sent for verification to the tax office. However, it is shown at the first request of the inspector (or sent to the tax office if it asks for confirmation).
Form KM-3 is used when it is necessary to document the return of money on unused (including incorrectly punched) cashier's checks.
The check return certificate is drawn up in a single copy, without blots and corrections, by the cashier who punched the erroneous check on the same day it happened, at the end of the work shift, during the calculation of revenue.
Sample filling KM-3. Act on the return of funds according to the forms
Form KM-3. Act on the return of funds according to the forms
The procedure for filling out the KM-3 form
The heading of the Act states:
- name of the enterprise, its telephone number, code according to OKPO, TIN, type of activity according to OKDP;
- KKM name, its production and registration number
- surname or number of the cashier;
- number of the act, date of its compilation;
- visa of the director of the organization approving the act.
The tabular section contains the data of the returned check and the position of the person who approved the return.
The refund amount is also indicated in words below the table. The Act lists all documents attached to it, explaining the return.
This situation may arise if:
- the amount of the punched check is greater than the actual amount of the purchase;
- the buyer returned the goods on the same day, and its cost was withdrawn from the cash register;
- the check was entered by mistake;
- the buyer paid at the cash desk, but did not redeem the check in the department.
The act is accepted and signed by a commission consisting of the head of the organization, the head of the department, the senior cashier and the cashier-operator, after which the act, together with canceled checks, applications from buyers asking for a refund, explanatory cashier and other documents necessary to explain the situation, is handed over to accounting department, where it is stored for 5 years.
Canceled checks are recorded in