Annual Compliance Calendar for Companies
2026-09-19
Most compliance failures are caused not by a company doing something wrong, but by a deadline nobody was watching. This calendar gives founders, finance managers and agency bookkeeping teams one place to see what happens each month, each quarter and each year, who owns it and what evidence is needed. Dates are omitted because filing periods change with official announcements and vary between localities, so each entry describes the period within which the task falls due. Print the tables, add your own confirmed dates, and review the calendar monthly.
How to Read This Calendar
The Owner column uses three categories: Company (internal), Agency bookkeeping (the bookkeeping team) and Shared (both, plus an external institution such as a bank).
Monthly Compliance Cycle
Monthly tasks fall due within the filing period of the following month, subject to local announcements. Confirm the exact date with the competent tax authority or your Junanda Consulting adviser.
| Timing |
Task |
Owner |
Documents needed |
Risk if missed |
| Following month, filing period |
Bookkeeping and preparation of accounting vouchers |
Agency bookkeeping |
Sales and purchase invoices, contracts, bank statements, receipts |
The books fall behind and later filings are built on incomplete data |
| Following month, filing period |
Bank reconciliation, registration of outstanding reconciling items, and invoice reconciliation between issued, received and banked amounts |
Shared |
Bank statements, payment receipts, invoice summary |
Balances cannot be proven and unmatched invoices become difficult to resolve |
| Following month, filing period |
Issuing sales invoices and obtaining purchase invoices |
Company with Agency bookkeeping |
Contracts, orders, delivery notes, customer invoicing information |
Revenue is recorded without supporting documents, and input VAT cannot be supported |
| Following month, filing period |
Social insurance and housing provident fund reporting and payment, including the removal of employees from social insurance |
Agency bookkeeping |
Payroll, staffing changes, contribution base data |
Contributions are overdue and employees lose continuity of cover |
| Following month, filing period |
Payroll and individual income tax filing |
Agency bookkeeping |
Payroll register, attendance, existing employee declarations |
Payroll costs are not deductible and employees face follow-up questions |
| Following month, filing period |
Registering capital and related-party fund movements |
Company |
Loan agreements, shareholder resolutions, bank receipts |
Transactions cannot be explained on enquiry |
Quarterly Compliance Cycle
Quarterly tasks fall due within the filing period after quarter-end. Where a company has been assessed for a different cycle, follow the assessed cycle instead.
| Timing |
Task |
Owner |
Documents needed |
Risk if missed |
| Filing period after quarter-end |
VAT and surcharge filing |
Agency bookkeeping |
Issued and received invoices, bank statements, contract list |
Late filing penalties and a negative record |
| Filing period after quarter-end |
Corporate Income Tax (CIT) advance filing |
Agency bookkeeping |
Trial balance, income statement, cost schedules |
Underpayment or overpayment of advances |
| Filing period after quarter-end |
Submission of financial statements |
Agency bookkeeping |
Signed balance sheet, income statement, trial balance |
Reporting obligations remain outstanding and are visible to the authorities |
| Filing period after quarter-end |
Quarterly review of operating data, including the invoice quota against expected billings |
Company with Agency bookkeeping |
Management accounts, aged receivables, aged payables, inventory list |
Problems are discovered at year-end, or invoicing stalls when the quota runs out |
| Filing period after quarter-end |
Review of the list of enterprises with abnormal operations and of any outstanding notices |
Company |
Official notices, electronic tax portal messages |
An abnormal status is left unresolved and blocks banking and licensing |
Annual Compliance Cycle
Annual tasks fall due within the prescribed period in the following year, unless the competent authority announces otherwise. Several depend on data produced during the year, so preparation starts early.
| Timing |
Task |
Owner |
Documents needed |
Risk if missed |
| Following year |
Annual Corporate Income Tax settlement |
Agency bookkeeping |
Full-year books, trial balance, asset schedules, tax adjustments |
Adjustment and penalty exposure; losses may not be confirmed |
| Following year |
Annual enterprise report and public disclosure |
Company with Agency bookkeeping |
Licence details, shareholder and address details, financial summary |
The company is entered on the list of enterprises with abnormal operations |
| Following year |
Social insurance and housing provident fund base adjustment |
Shared |
Prior-year payroll and employee data |
Contributions do not reflect actual pay and are corrected with back amounts |
| Following year |
Stamp duty on account books |
Agency bookkeeping |
Accounts and capital records |
An overlooked tax type is found on later inspection |
| Following year |
Employment security fund for persons with disabilities |
Shared |
Employee headcount and payroll data |
Additional charges and follow-up enquiries |
| Following year |
Annual inspection or renewal of licences and permits |
Company with Junanda Consulting |
Original licences, premises evidence, officer identity documents |
A licensed activity cannot lawfully continue |
| Following year |
Trademark renewal and patent annuity payments |
Company |
Registration certificates, renewal notices |
Rights lapse and are difficult to recover |
| Following year |
Bank account and online banking annual review |
Company |
Licence, officer identity documents, address evidence |
The account is restricted or suspended |
| Following year |
Financial archive filing and retention check |
Agency bookkeeping |
Accounting vouchers, books, filings, contracts |
Records cannot be produced on enquiry or inspection |
| Following year |
Update of the compliance calendar for the new year |
Shared |
Official announcements, adviser guidance |
The following year starts with unknown deadlines |
Annual items to diarise now:
Responsibility Split
| Task category |
Company does it |
Agency bookkeeping does it |
Needs an external party |
| Day-to-day document collection |
Yes |
Supports |
No |
| Bookkeeping and voucher preparation |
No |
Yes |
No |
| Tax filing and payment |
Reviews and approves |
Prepares and files |
No |
| Payroll, IIT, social insurance and housing provident fund |
Provides staffing and payroll data |
Prepares and files |
Bank for payment |
| Bank account and online banking |
Yes |
Supports |
Bank |
| Licence renewal and permits |
Supports |
No |
Licensing authority |
| Trademark and patent maintenance |
Reviews |
No |
Intellectual property agent |
| Annual CIT settlement |
Reviews and signs |
Prepares |
Auditor where required |
Consequences of Missing a Deadline
| Missed item |
Immediate effect |
Longer-term effect |
| Monthly tax filing |
Late filing penalty and possible late payment surcharge |
Negative compliance record and closer scrutiny |
| Repeated or prolonged non-filing |
The company is recorded in abnormal tax status |
Invoices are restricted and deregistration becomes harder |
| Annual enterprise report |
Entry on the list of enterprises with abnormal operations |
Banking, bidding and licensing are affected |
| Serious and repeated breaches |
Entry on the list of enterprises with serious illegal and dishonest acts |
Officers are restricted from holding office elsewhere |
| Annual CIT settlement |
Adjustment and penalty exposure |
Losses may not be carried forward |
| Licence renewal |
The activity may not lawfully continue |
Remediation costs and suspension |
How to Use This Calendar
This article is general business information prepared by Junanda Consulting. Specific policy positions, tax rates, deadlines and procedural requirements are subject to the latest official versions issued by the competent authorities. To understand how these requirements apply to your business, please contact Junanda Consulting for further information and support.
