Source/Official Document: Decree of the State Statistics Committee No. 132 dated 12/25/98

Document's name: Unified form KM No. 3 "On the return of funds to buyers on unused cash receipts"
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According to the current legislation, namely the Law of the Russian Federation "On the Protection of Consumer Rights" dated February 7, 1992 No. 2300-1, the consumer can exercise the right to return the purchased products. At the same time, based on the current legislation, the right depends on whether the payment was made in cash or he paid with a bank card. The time frame for returning products (on the day of purchase or later) is also taken into account.
If the consumer paid for and returned the goods on the day of purchase, the fact of the return of funds must be confirmed by the availability of documentation. To do this, we use the unified form KM-3, with the title "Act on the return of funds to consumers ..." On the check, the administrator of a retail or wholesale establishment is obliged to certify the act with his signature as a basis for a refund. The check is glued separately together with the KM-3 form and transferred to the accounting department.

Several rules for filling out the act

Form km-3 is issued in one copy. In this case, the commission consists of 4 positions:

• the head of the company (director, deputy);
• head department;
• senior cashier;
• cashier.

The form is filled out for all checks and receipts returned by customers for the return of products. Thus, the revenue is reduced by the amount returned. All this information is recorded in KM-4.
It is not always possible to compose KM-3. If the client pays with a bank card, then the issuance of funds to him is not provided for by the current legislation (pay attention to paragraph 2 of the instruction of the Bank of Russia dated June 20, 2007 1843-U “On spending cash cash ...”). You can download the km-3 form form on the website.
You can download the km-3 form.

Sample form filling

Summarize

If the buyer purchased the goods for cash, then he has the right to return it to the seller, based on the Law on Consumer Rights. To do this, an act is filled out in the form km-3 in the presence of a commission of four members of the organization in which the goods were purchased. Other forms can be viewed "Album of unified forms of primary accounting documentation for accounting for cash settlements ..." in the resolution of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132. After that, the act is transferred to the accounting department of the company to be able to correct the amount of cash receipts.

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:

1. name of the enterprise, its telephone number, code according to OKPO, TIN, type of activity according to OKDP;
2. KKM name, its production and registration number
3. surname or number of the cashier;
4. number of the act, date of its compilation;
5. 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, customer applications asking for a refund, the 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

When the tax authorities check the work of organizations and entrepreneurs with cash and, then upon detection of an act on the return of funds to buyers (clients) on unused cash receipts in the unified form N KM-3 (Approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132) (hereinafter - act KM-3) 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:
(or) the cashier made a mistake and punched the wrong one (for example, a check for a large amount that was not paid off during the shift);
(or) the buyer returns the goods on the day of purchase and the money is returned to him from the operating cash desk;
(or) 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 removing the Z-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 (Instructions for the application and filling out forms of primary accounting documentation for accounting for cash settlements with the population when carrying out trade transactions using cash registers, approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 N 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 form N KM-4.

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 out; clauses 4.2, 4.3, 4.5 of the Model Rules for the Operation of Cash Registers When Making Cash Settlements with the Population , approved by the Ministry of Finance of Russia on August 30, 1993 N 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 part of the proceeds with non-receipt (Letter of the Federal Tax Service of Russia for Moscow dated July 30, 2007 N 34-25 / 072141). So, you need to make sure, but how - depends on the situation.
Situation 1. The check was not returned by the buyer returning the goods.
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 (Clause 5, Article 18, Clause 1, Article 25 of the Law of the Russian Federation of 07.02.1992 N 2300-1 "On the protection of rights consumers"). 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 an erroneously punched check.
This is possible, for example, when:
(or) the check was erroneously issued for a large amount, but the buyer took it, although the money for the goods was received in the required amount;
(or) an undelivered wrong check was lost by the cashier.
At first glance, there is a shortage of money in the cash desk, for which the cashier is responsible (Article 244 of the Labor Code of the Russian Federation; List of positions and work 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 by the Decree of the Ministry of Labor Russia dated December 31, 2002 N 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 the commodity report can be attached to the KM-3 act (for example, in the form N TORG-29 (Approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132)). An explanatory note could be written like this.

to CEO
Roza LLC
Vasilkov V.P.
from cashier
Travkina M.A.

Explanatory note

06/28/2011 while working at AMS-100K, serial number 20746097, due to inattention, I punched check N 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.

Note that in this situation, the tax authorities, of course, may try to fine you for not posting the proceeds, but the courts will most likely support you (Resolutions of the FAS MO dated 04/09/2008 N KA-A40 / 2670-08; FAS SZO dated 12/01/2005 N A56 -7930/2005, dated September 29, 2004 N A52/1052/2004/2).

So, the correct execution of the KM-3 act will allow you to avoid fines for not posting revenue. And they are rather big (Article 15.1 of the Code of Administrative Offenses of the Russian Federation; Letters of the Federal Tax Service of Russia for Moscow dated December 18, 2008 N 22-12 / 118181, dated November 3, 2006 N 22-12 / 97729).
And follow the deadlines: if more than 2 months have passed since the moment the act was incorrectly executed, then they will no longer be able to punish you - the statute of limitations for bringing to responsibility will pass (Part 1, Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

It is the official unified form of the document fixing the return of funds to buyers. Its execution should be taken carefully, since in the event of errors made here, significant negative consequences can occur for the company or entrepreneur.

KM-3 official uniform

As well as other forms of cash documents (KM-1, KM-2, etc.), the KM-3 act was approved by the State Statistics Committee of Russia in the 132nd Resolution of 12/25/1998 (hereinafter referred to as the Resolution). For a long time, the tax authorities and the Ministry of Finance argued that these forms are mandatory for companies and entrepreneurs and they cannot change, supplement or apply their own forms (see Letter of the Federal Tax Service dated 06/23/2014 No. ED-4-2 / ​​11941, information of the Ministry of Finance No. ПЗ -10/2012). However, at the end of 2016, the position of the departments changed. So, the Federal Tax Service in the Letter of September 26, 2016 No. ED-4-20 / [email protected] expressed that the KM forms are not mandatory for application, since the Decree does not apply to the legislation on the application of KKM. Thus, taking into account this latest clarification, companies and entrepreneurs have the right to change these forms or use their own.

At the same time, in practice, KM forms, including KM-3, are often used. You can download the official form below.

When the return of money to the buyer is made on an erroneously knocked out check (for example, the cashier punched a check for a large amount, forgetting to provide a discount), then an act in the KM-3 form is also drawn up if the return is made on the same day. In this case, the cashier must pay off such checks, stick them on a piece of paper and transfer them to the accounting department along with the KM-3 act. Appropriate entries are made in the journal of the cashier-operator about the returns made.

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 of the Federal Tax Service of Russia for Moscow dated July 30, 2007 No. 34-25/072141. 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 note

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