SEC Memorandum Circular No. 3-2024


Applications for Amendment of the Articles of Incorporation and/or By-Laws filed by Domestic Stock or Non-stock corporations concerning the following provisions or any combinations thereof:  Articles of Incorporation:  Change in the Principal Office Address;  Increase or Decrease in the Number of the Board of Directors/Trustees;  Fiscal Year for One Person Corporations (OPCs); or   Deletion and/or Addition of New Provisions in the Existing Articles of Incorporation except those provisions on purposes, capitalization and reclassification of shares.  By-Laws:  Date of Annual Meeting of the stockholders/members  Fiscal Year  Applications Subject to Regular Processing through the eAMEND Portal:  Amendment of Partnership;  Dissolution of Partnership;  [...]

SEC Memorandum Circular No. 3-20242024-02-23T13:02:57+08:00

SEC Memorandum Circular No. 17 series of 2023


The Commission hereby resolves to FURTHER EXTEND the deadline for amnesty applications until 06 November 2023, and amends previous memorandum circulars for the purpose. Accordingly, the Commission also resolves to provide the following guidelines: To provide the public with updates information and relevant materials (e.g., Frequently Asked Questions) regarding the amnesty program, and to guide applicants through the process, all applicants are referred to the SEC Amnesty Microsite at The Commission reiterates the following in relation to the amnesty application process Filing of Amnesty Application. The Commission shall continue to accept an Expression of Interest (EOI) to avail of the [...]

SEC Memorandum Circular No. 17 series of 20232023-10-02T14:34:50+08:00

Revenue Memorandum Circular No. 86-2023


Circularizing the List of Qualified Personal Equity and Retirement Account (PERA) Eligible Products Duly Approved by the Securities and Exchange Commission  Under Section 9 of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008 and its implementing Revenue Regulations (RR) No 17-2011 as amended, all income earned from the investments and reinvestments of the maximum amount allowed by the said Act is tax exempt provided the said PERA investment products have been duly approved by the concerned Regulatory Authority.  Attached are the Lists of PERA Eligible Products duly approved by the Securities and [...]

Revenue Memorandum Circular No. 86-20232023-08-22T15:24:35+08:00
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