Duration or Due Date Description Regulatory

Agency

On or before Dec. 24, Release of employees 13th month pay (PD 851) DOLE

2016

Dec. 1, 2016 until the last Registration of manual books of accounts for those who uses Simplified BIR

working day of December Bookkeeping and those who does not write anything in the books of

2016 accounts. (RMC 82-2008)

Jan. 1 2017 to Jan. 15, Registration of the loose-leaf bound books of accounts (RMC 82-2008) BIR

2017

Until Jan. 15, 2017 Report of compliance with PD 851 Alphalist of 13 th Month Pay as prescribed by DOLE

DOLE Advisory 03-2010

Jan. 20, 2017 Application for Renewal of business permits for 2017 (Deadlines may vary LGU

depending on the Local Government Unit)

Jan. 1, 2017 until Jan. 25, Release of employees tax refunds for 2016 and distribution of their respective BIR; DOLE

2017 2316 (RR 10-2008)

January 1 until Jan. 30, Inventory list as of December 31, 2016 (RMC 57-2015) BIR

2017

Jan. 31, 2017 Lessee information sheet (RR 12-2011) BIR

Jan. 31, 2017 Submission of books generated from the taxpayers computerized accounting BIR

system (CAS)
Until Jan. 31, 2017 Filing of the employee alphalist through BIR form 1604CF BIR

January 1 to Jan. 31, 2017 Payment of BIR annual registration fees (ARF) BIR

January 1 to January 31, Professional tax receipt (PTR) for 2016 LGU

2017

January 1, 2015 to Securing community tax certificate or cedula without a penalty LGU

February 28, 2017

January 1, 2015 to Feb. 28, Submission of 2316 duly signed by employees who are covered under the BIR

2017 substituted filing

On or before Mar. 01, 2017 Filing and submission of the 2016 annual alphalist of payees through BIR Form BIR

1604E

On or before Apr. 15, 2017 Filing and submission of the 2016 annual income tax return for individuals and BIR

non-individual taxpayers whose account period ends at December 31, 2016

On or before Apr. 15, 2017 Filing and submission of the annual audited financial statements before SEC

complying to the SEC number coding scheme