On February 8, 2022, SEC released the SEC Memorandum Circular No. 2 series of 2022 for the schedules for filing of Annual Financial Statements and General Information Sheet for all concerned corporations.

  1. Audited Financial statements of companies whose fiscal year ends on December 31, 2021:

All corporations, including branch offices, representative offices, regional headquarters, and regional operating headquarters of foreign corporations shall file their AFS depending on the last numerical digit of their SEC registration or license number in accordance with the following schedule through the eFAST:

July 1-15 : 1 and 2

July 16-31 : 3 and 4

August 1-15 : 5 and 6

August 16-31 : 7 and 8

September 1-15 : 9 and 0

All Extension Offices shall be governed also by the above coding schedule in 2022. 

Financial Statements of corporations whose fiscal year ends on a date other than December 31, 2022, 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 auditors.

The GIS of all corporations should be submitted within 30 days following the annual meetings.

All corporations (stock or non-stock) are required to file their annual reportorial requirements (AFS and GIS) through eFAST by applying the SEC issued number coding schedule for AFS. Other reports not available in the eFAST may be submitted by sending through email at ictdsubmission@sec.gov.ph.

All filers of GIS and AFS, regardless of the number of reports to be filed at the SEC, complying with the circularized SEC-issued number coding schedule (for AFS only), shall be accommodated through the eFAST Facility.

Submission of reports Over-the-Counter (OTC) and/or through mail/courier via SENS shall no longer be accepted.