Corporations with fiscal year ending December 31, 2020 should observe the following filing deadlines of the Financial Statements with the SEC based on last numerical digit of their SEC registration or license number:
- 1 : June 1 to 30
- 2 : July 1 to 31
- 3 and 4 : August 1 to 31
- 5 and 6 : September 1 to 30
- 7 and 8 : October 1 to 30
- 9 and 0 : November 1 to 30
Financial Statements of corporations whose fiscal year ends on a date other than December 31 should be filed within 120 days from the end of their fiscal year.
Publicly listed companies and other issuers of securities should file their AFS within 105 days after the end of their fiscal years.
Corporations whose AFS are audited by the COA may submit outside prescribed filing schedules provided they attach an affidavit and a letter from COA attesting to the timely submission of their financial statements and supporting documents to the state auditor.
The GIS of all corporations should be submitted within 30 days following the annual meetings.
Corporations have until September 30, 2021 to submit GFFS and SFFS through OST. Certification under oath as prescribed by SEC MC No. 6-200 shall no longer be required.