Executive Summary

Corporate compliance in the Philippines does not end after registering a company.

Throughout 2026, businesses may have separate reporting and payment obligations with the Securities and Exchange Commission (SEC), Bureau of Internal Revenue (BIR), and Bangko Sentral ng Pilipinas (BSP).

The challenge is that these agencies regulate different areas.

The SEC primarily monitors corporate existence, ownership, governance, and financial reporting. The BIR handles national taxes, tax returns, withholding obligations, and tax payments. The BSP imposes additional prudential, financial, governance, and regulatory reporting requirements on institutions under its supervision.

Missing a deadline can result in penalties, tax assessments, regulatory findings, or problems with the company's standing.

This 2026 SEC, BIR, and BSP compliance calendar provides a practical starting point for businesses that want to organize their filing obligations before deadlines become emergencies.

SEC vs. BIR vs. BSP: Who Requires What?

Understanding which regulator handles which obligation makes compliance easier.

SEC

The SEC regulates corporations and other registered entities. Common continuing requirements include the General Information Sheet (GIS), Annual Financial Statements (AFS), beneficial ownership disclosures, and other corporate reports.

For ordinary domestic stock and non-stock corporations, the GIS is generally due within 30 calendar days from the actual annual stockholders' or members' meeting, while AFS are generally due within 120 calendar days after the end of the fiscal year.

BIR

The BIR handles tax registration, income tax, VAT, withholding taxes, percentage taxes, documentary stamp taxes, and other national tax obligations.

Unlike the SEC's major annual reports, many BIR obligations occur monthly, quarterly, and annually.

BSP

The BSP supervises banks and various non-bank financial institutions and payment-system participants.

There is no single universal "BSP deadline" applicable to every regulated entity.

Reporting requirements vary according to the institution's license, activities, and applicable regulations under the Manual of Regulations for Banks, Manual of Regulations for Non-Bank Financial Institutions, Manual of Regulations for Payment Systems, and specific BSP circulars and reporting packages.

2026 SEC Compliance Calendar

General Information Sheet

The General Information Sheet is one of the most important annual SEC filings.

It reports information such as the corporation's directors, officers, stockholders or members, principal office, ownership structure, and other corporate details.

For domestic stock and non-stock corporations, it is generally due:

Within 30 calendar days from the actual annual stockholders' or members' meeting. 

This means there is no single GIS deadline for every Philippine corporation.

If Corporation A holds its annual meeting in May while Corporation B holds its meeting in June, their GIS deadlines will be different.

Important 2026 change

The SEC indicates that the 2026 version of the GIS began to be used starting January 30, 2026 in connection with the launch of HARBOR. Beneficial Ownership Declarations are also filed through HARBOR and generally follow the GIS filing date.

Businesses should therefore avoid automatically reusing an old GIS template.

Annual Financial Statements

For ordinary domestic corporations, SEC Annual Financial Statements are generally due:

Within 120 calendar days after the end of the corporation's fiscal year. 

A corporation using a December 31 fiscal year should therefore begin preparing its financial statements and supporting schedules well before the second quarter.

Waiting until the filing deadline creates unnecessary risk because the accounting records must first be closed, reconciled, and—where required audited.

The SEC continues to accept covered annual reports electronically through its filing systems, including eFAST.

One Person Corporation Requirements

One Person Corporations should pay particular attention to officer appointments.

The SEC states that beginning March 23, 2026, the prescribed Form for Appointment of Officers of an OPC is strictly required. Initial appointments are generally reported within 20 days from approval of the Certificate of Incorporation, while succeeding appointments are subject to a shorter reporting period.

An OPC should therefore maintain a separate corporate compliance calendar rather than assuming that the rules for ordinary stock corporations apply without modification.

SEC Requirements for Companies With Secondary Licenses

A corporation with an SEC secondary license may face additional reports.

For example, issuers may have obligations involving quarterly reports, annual reports, corporate governance disclosures, material-event reports, and ownership disclosures.

SEC Form 17-Q, for example, is generally due within 45 calendar days after the end of the quarter, while Form 17-A is generally due within 105 calendar days after the fiscal year-end for covered issuers.

Financing companies, lending companies, securities firms, investment companies, and other specially regulated entities should therefore maintain a compliance calendar specific to their license.

2026 BIR Compliance Calendar

BIR compliance requires closer monitoring because tax deadlines occur throughout the year.

Corporate Quarterly Income Tax

Corporations subject to quarterly income tax generally file BIR Form 1702Q for the first three quarters of the taxable year.

The return is generally due:

Within 60 days following the close of each of the first three quarters. 

For a calendar-year corporation, this means the accounting and tax teams should immediately begin their quarterly tax reconciliation after March, June, and September.

Do not wait until the 60th day to investigate differences between the general ledger, withholding certificates, and tax returns.

Annual Corporate Income Tax Return

For covered corporations, the annual income tax return is generally due:

On or before the 15th day of the fourth month following the close of the taxable year. 

For a calendar-year corporation, this ordinarily places the annual filing season in April.

The annual return should reconcile with the company's books and financial statements.

Significant differences between accounting income and taxable income should be identified and properly supported.

Quarterly VAT

VAT-registered taxpayers generally file the quarterly VAT return not later than:

The 25th day following the close of the taxable quarter. 

This deadline matters even when the company's transactions for the period are limited.

Businesses should reconcile sales, purchases, output VAT, input VAT, invoices, and accounting records before filing.

Withholding Tax on Compensation

Employers have recurring withholding obligations on employee compensation.

BIR guidance generally requires the monthly withholding return and remittance by the 10th day of the following month, subject to specific rules applicable to December and certain electronic filers.

Payroll should therefore never operate separately from tax compliance.

Differences among payroll records, employee compensation, withholding returns, and year-end certificates can create problems during a BIR audit.

Expanded Withholding Tax

For creditable or expanded withholding taxes, the first two months of a quarter generally involve the applicable monthly remittance form, while the quarterly return is filed after the close of the quarter.

BIR Form 0619-E is generally due on or before the 10th day following the month in which withholding was made for the first two months of the quarter.

BIR Form 1601-EQ is generally filed not later than the last day of the month following the close of the quarter.

Businesses that pay professional fees, rent, contractors, commissions, or other withholding-taxable expenses should build withholding review into the accounts payable process.

What About BSP Compliance Deadlines?

BSP compliance requires a different approach.

Unlike ordinary SEC and BIR reporting, there is no one calendar that applies equally to every BSP-supervised financial institution.

A universal bank, rural bank, electronic money issuer, remittance company, payment-system operator, and other regulated entities may have very different reporting schedules.

The BSP maintains separate financial and prudential reporting frameworks, including Financial Reporting Packages and specialized reports depending on the regulated activity.

A BSP compliance calendar may therefore include:

Financial and prudential reports, capital adequacy reports, liquidity information, related-party transaction reports, governance submissions, operational-risk reports, AML-related requirements, and other institution-specific disclosures.

The exact reports and due dates should be mapped against the entity's license and current BSP rules.

SEC, BIR and BSP Compliance: A Simple Comparison

A business may be regulated by more than one agency.

For example, a BSP-supervised corporation may still need to maintain its SEC registration and comply with its BIR tax obligations.

BSP regulation does not replace SEC or BIR compliance.

What Happens If You Miss a Compliance Deadline?

The consequences depend on the regulator and the violation.

SEC Risks

Late or missing filings may result in monetary penalties and compliance findings.

Persistent failures can create more serious problems with the corporation's regulatory status.

A rejected electronic filing can also create deadline issues. The SEC's eFAST guidance states that where a report is rejected because the copy is unclear or unreadable, the filing date becomes the date of resubmission.

That makes document quality part of deadline management.

BIR Risks

Late tax filings or payments can lead to statutory additions such as surcharges, interest, and compromise penalties, depending on the violation and applicable law. BIR return instructions also expressly provide for penalties associated with late filing or payment.

Serious or willful violations can create consequences beyond ordinary civil penalties.

BSP Risks

BSP-supervised institutions may face supervisory findings, administrative sanctions, corrective measures, or other regulatory consequences for violations of applicable laws, regulations, and reporting requirements.

The appropriate consequence depends heavily on the regulated institution and specific violation.

Step-by-Step: Build Your 2026 Compliance Calendar

Step 1: Identify Every Regulator

Determine whether the company is regulated only by the SEC and BIR or whether it also falls under BSP or another specialized regulator.

Step 2: List All Registrations and Licenses

Review the company's SEC registration, BIR Certificate of Registration, secondary licenses, BSP authority, local permits, and other regulatory approvals.

Step 3: Separate Monthly, Quarterly and Annual Requirements

Do not place everything into one general "annual compliance" folder.

Create separate categories for:

Monthly → Quarterly → Annual → Event-driven filings.

Event-driven filings are especially important because a change in directors, officers, ownership, address, or regulated activity may trigger reporting even when no regular annual deadline is approaching.

Step 4: Assign an Owner to Every Deadline

Each filing should have a person responsible for preparation and another person responsible for review.

For example:

Accounting prepares the numbers.

Tax reviews the return.

Corporate Secretary handles governance reports.

Compliance handles regulatory reports.

Management provides final approval.

Step 5: Create Internal Deadlines

Never use the government deadline as the internal deadline.

If a report is due at the end of the month, management may set an internal target one or two weeks earlier.

This creates time to fix missing documents, reconcile figures, or obtain signatures.

2026 Compliance Checklist for Philippine Corporations

At minimum, management should regularly ask:

SEC: Has the annual meeting been held? Has the GIS been filed? Are the AFS ready? Are beneficial ownership and officer information updated?

BIR: Are monthly and quarterly returns complete? Have withholding taxes been remitted? Do tax returns reconcile with the books? Is the annual income tax return being prepared early?

BSP: Does the institution maintain an updated inventory of reports required under its specific license and applicable prudential rules?

A simple spreadsheet can work for a small corporation. A regulated financial institution may need a more formal regulatory reporting matrix with responsible officers, reviewers, system dependencies, and escalation procedures.

Common Compliance Mistakes to Avoid

One common mistake is assuming that an external accountant or corporate secretary is automatically monitoring every deadline.

Another is using last year's calendar without checking whether forms, platforms, or reporting requirements changed.

This is particularly relevant in 2026 because the SEC introduced updated GIS-related processes involving HARBOR.

Companies also frequently treat SEC, BIR, and BSP reporting as separate silos.

That can create inconsistencies.

The revenue reported to the BIR should make sense when compared with the audited financial statements. Ownership and officer information should remain consistent across corporate and regulatory filings. Financial institutions should also reconcile prudential submissions with their financial and accounting records where applicable.

Frequently Asked Questions

Is there one compliance calendar for all Philippine corporations?

No.

Deadlines depend on the corporation's fiscal year, annual meeting, tax registration, business activities, secondary licenses, and regulatory status.

Do all corporations have the same SEC GIS deadline?

No.

For ordinary domestic stock and non-stock corporations, the GIS is generally due within 30 calendar days from the actual annual meeting.

Is the SEC AFS deadline always April 15?

No.

For ordinary domestic corporations, the general SEC rule is based on 120 calendar days after fiscal year-end. Special schedules or rules may apply to particular entities.

Does every company need to comply with BSP

requirements?

No.

BSP requirements apply to entities and activities within BSP's supervisory and regulatory jurisdiction.

Can one company have SEC, BIR and BSP obligations at the same time?

Yes.

A financial institution may simultaneously be a corporation registered with the SEC, a taxpayer registered with the BIR, and an institution supervised by the BSP.

Final Thoughts

A good 2026 SEC, BIR and BSP compliance calendar is more than a list of dates.

It should identify:

What must be filed, who must prepare it, who reviews it, when the internal deadline falls, where it must be submitted, and what happens if it is missed.

For ordinary corporations, SEC and BIR requirements already create multiple annual, quarterly, and monthly obligations.

For BSP-supervised financial institutions, the compliance burden can be substantially greater because prudential and regulatory reporting requirements depend on the institution's specific license and activities.

The safest approach is to map all requirements at the beginning of the year, review the calendar monthly, and update it whenever a regulator issues a new circular, memorandum, or filing procedure.

Compliance is easier and less expensive when deadlines are managed before they become problems.

Need Help With SEC, BIR or BSP Compliance?

Aureada CPA & Law Firm can assist businesses in reviewing their corporate, tax, audit, and regulatory compliance requirements and developing a compliance calendar suited to their operations.