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Tax/Compliance RequirementApplicable? (Y/N)ResponsibleInternal DeadlineStatutory DeadlineRemarksStatus
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BIR
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Finalize Annualized Payroll1/5/20261/15/2026Statutory deadline for filing of BIR 1601-C for December 2025​
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Registration of Permanently Bound Loose-Leaf Books of Accounts/Invoices/Receipts and Other Accounting Records1/10/20261/15/2026Requirements:
1. Permit to Use Loose-Leaf Books of Accounts
2. BIR 2303 (Certificate of Registration)
3. BIR 0605 (Annual Registration Fee)
4. Affidavit attesting the completeness, accuracy and correctness of entries in Books of Accounts and the number of Loose Leaf used for the period
5. Permanently bound Loose Leaf Books of Accounts;

If transacting through representative:
1. Board Resolution indicating the purpose and the name of the authorized representative; or Secretary’s Certificate;
2. Any government-issued ID of the authorized representative		​
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Submission of Soft Copy of the Computerized Books of Accounts and Other Accounting RecordsN/AN/A​
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Submission of Manual Books of AccountsN/AN/A​
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Submission of Inventory List1/23/20261/30/20261. Retail/Manufacturing/Real Estate/Construction Industry - Annex A-C
2. Sworn Declaration - Annex D		​
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Submission of Notarized Income Payor/Withholding Agent’s Sworn Declaration with List of Payees Not Subjected To Withholding TaxAnnex C​
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Distribution of BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld – For Compensation Payment With or Without Tax Withheld) to the Employees1/25/20262/2/2026​
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Filing and e-Submission of BIR Form 1604-C (Annual Information Return of Income Taxes Withheld on Compensation) and BIR Form 1604-F (Annual Information Return of Income Payments Subjected to Final Withholding Taxes) and Related Alphalist1/25/20262/2/2026​
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Submission of Contract of Lease and Lessee Information Statement and Other Attachments by Lessors/Sub-Lessors of Commercial Establishments, Buildings or Spaces for Tenants1/31/20262/2/2026​
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LGU
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Submission of Report of Compliance on PD 851 (13th Month Pay)1/10/20261/15/2026Submit through the DOLE Establishment Report System (https://reports.dole.gov.ph)

The report shall conform substantially the following:
1. Name of establishment;
2. Address;
3. Principal product or business;
4. Total employment;
5. Total number of workers benefitted;
6. Amount granted per employee;
7. Total amount of benefits granted; and
8. Name, position, and telephone number of person giving the information		​
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Processing of Business Permit Renewal1/16/20261/20/2026Requirements (Makati):
1. Notarized application form (triplicate copy)
1.1 Declaration of Gross Sales/Receipts for the preceding year and breakdown if multiple activities
1.2 Number of Employees
1.3 Capital Investment/Paid-up Capital
2. Previous Year Mayor's Business Permit (Billing Assessment)
3. Audited Financial Statements and/or Income Tax Return for the Year 2024
4. Photocopy of Barangay Clearance for 2023
5. Community Tax Certificate C
6. Public Liability Insurance
7. Monthly/Quarterly Returns 2023
8. Affidavit of Low Income or Non-operation (if applicable)		​
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