The table below is a simple reminder or schedule of what business establishments need to accomplish for ending the year 2018 and starting anew for 2019. We shall update the legal basis for each item included in the list very soon. In cases where we missed some items, please feel free to contact us. We hope that we provide you little insight about your compliance.
| Duration or Due Date | Description | Regulatory Agency |
| On or before Dec. 24, 2018 | Release of employees’ 13th month pay (PD 851) | DOLE |
| Dec. 1, 2018 until the last working day of December 2018 | Registration of manual books of accounts for those who uses Simplified Bookkeeping and those who does not write anything in the books of accounts. (RMC 82-2008) | BIR |
| Jan. 1, 2019 to Jan. 15, 2019 | Registration of the loose-leaf bound books of accounts (RMC 82-2008) | BIR |
| Until Jan. 15, 2019 | Report of compliance with PD 851 – Alphalist of 13th Month Pay as prescribed by DOLE Advisory 03-2010 | DOLE |
| Jan. 20, 2019 | Application for Renewal of business permits for 2019 (Deadlines may vary depending on the Local Government Unit) | LGU |
| Jan. 1, 2019 until Jan. 25, 2019 | Release of employees’ tax refunds for 2017 and distribution of their respective 2316 (RR 10-2008) | BIR; DOLE |
| January 1 until Jan. 30, 2019 | Inventory list as of December 31, 2018 (RMC 57-2015) | BIR |
| Jan. 31, 2019 | Lessee information sheet (RR 12-2011) | BIR |
| Jan. 31, 2019 | Submission of books generated from the taxpayer’s computerized accounting system (CAS) | BIR |
| Jan. 31, 2019 | Filing of the employee alphalist through BIR form 1604CF | BIR |
| January 1 to Jan. 31, 2019 | Payment of BIR annual registration fees (ARF) | BIR |
| January 1 to January 31, 2019 | Professional tax receipt (PTR) for 2019 (for professionals only) | LGU |
| January 1, 2019 to February 28, 2019 | Securing community tax certificate or cedula without a penalty | LGU |
| January 1, 2019 to Feb. 28, 2019 | Submission of 2316 duly signed by employees who are covered under the substituted filing | BIR |
| On or before Mar. 01, 2019 | Filing and submission of the 2018 annual alphalist of payees through BIR Form 1604E | BIR |
| On or before Apr. 15, 2019 | Filing and submission of the 2018 annual income tax return for individuals and non-individual taxpayers whose accounting period ends at December 31, 2018 | BIR |
| On or before Apr. 15, 2019 | Filing and submission of the annual audited financial statements before complying to the SEC number coding scheme | SEC |
