<?php
$user = [
    'id' => 1,
    'username' => 'brown'
];
$logs = [
    'user_id' => $user['id'],
    'created_at' => 1636979809,
    'status' => 1
];

$lastdayofyear = date('Y-m-d', strtotime('last day of december'));
$selecteddate = date('Y-m-d', $logs['created_at']);

if($lastdayofyear == $selecteddate){
    //update db
    $logs['status'] = 0; 
    $logs['created_at'] = strtotime('+1 years', $logs['created_at']);
}

echo '<pre>';
var_dump($logs);
echo '</pre>';