SEC MEMORANDUM CIRCULAR NO. 9 – 2026 Filing of Annual Financial Statements and General Information Sheet
super_admin2026-02-16T19:33:30+08:00The 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 [...]