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Annual Financial Statements

SEC MEMORANDUM CIRCULAR NO. 9 – 2026 Filing of Annual Financial Statements and General Information Sheet

2026-02-16T19:33:30+08:00

The Commission, hereby issues and prescribes the following guidelines on the filing of AFS and GIS for 2026: Section 1. Deadline of Submission. All corporations, including branch offices, representative offices, regional headquarters and regional operating headquarters of foreign corporations, whose fiscal years end on 31 December, shall file their AFS through the SEC Electronic Filing and Submission Tool (eFAST). The deadline for filing of the AFS shall be on 29 May 2026. All corporations under the jurisdiction of the SEC Extension Offices shall be governed by the same schedule in 2026. Section 2. Corporations with Different Filing Schedule. The filing schedule [...]

SEC MEMORANDUM CIRCULAR NO. 9 – 2026 Filing of Annual Financial Statements and General Information Sheet2026-02-16T19:33:30+08:00

2025 Filing of Annual Financial Statements and General Information Sheet

2025-03-14T16:09:11+08:00

To maintain an organized and orderly filing of Annual Financial Statements (AFS) and General Information Sheet (GIS), and to comply with the zero-contact policy and automation of business-related transactions mandated by Republic Act No. 11032, otherwise known as the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, the Securities and Exchange Commission (SEC), pursuant to its authority under Republic Act No. 11232, otherwise known as the Revised Corporation Code of the Philippines, and Republic Act No. 8799, otherwise known as the Securities Regulation Code, hereby adopts the following measures in the filing of annual reports with the [...]

2025 Filing of Annual Financial Statements and General Information Sheet2025-03-14T16:09:11+08:00
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