Amended GIS: How to Correct or Update a Filed General Information Sheet (GIS)
Updated: 2 days ago
Short answer: File an amended General Information Sheet (GIS) through the SEC's eFAST system within seven days after a change occurs or takes effect, such as a new director or officer. Use the 2026 GIS form, mark it "Amended," have the corporate secretary swear to it before a notary, and include a cover letter signed by the corporate secretary. In eFAST, choose "Amendment" as the submission type. Fix a mistake in an accepted GIS the same way. Report beneficial ownership changes in HARBOR instead, within seven calendar days.
When do you need an amended GIS?
The SEC expects to hear about relevant changes in your GIS as they arise (General Instructions, 2026 GIS form). File an amended GIS when:
Something changed between annual meetings. For example, a director, trustee or officer resigns, dies or is replaced; the board elects a new officer; a recorded share transfer changes the stockholders listed in your GIS; or the SEC approves amended articles.
You found a mistake in a GIS the SEC accepted, such as a misspelled name or wrong shareholdings. eFAST's "Amendment" submission type is for a GIS resubmitted to correct or revise the original (SEC eFAST filing guide).
A GIS the SEC reverted is refiled, not amended (see below). One Person Corporations do not file a GIS. They report officer changes on the OPC Appointment of Officers form within five days (Section 6, SEC MC No. 9, s. 2026).
What is the deadline?
Submit the amended GIS and cover letter within seven days after the change occurred or became effective (General Instructions, 2026 GIS form). Count calendar days to be safe.
Departures. If a director, trustee or officer dies, resigns or otherwise leaves office, the law also requires a written report to the SEC within seven days from knowledge of it (Section 25, Revised Corporation Code).
Elections between annual meetings. The law allows 30 days to report newly elected directors, trustees and officers (Section 25), but the GIS form asks for an amended GIS within seven days of a change. Follow the shorter period. The annual GIS after your annual meeting keeps its 30-day deadline.
Weekends and holidays. A submission on these days counts as filed on the next working day (Section 9, SEC MC No. 9, s. 2026). If day seven falls on one, file the working day before.
Mistakes. No separate period is set. Correct an error as soon as you find it.
Which changes need amended articles first?
An amended GIS only reports a change. It does not make the change valid. The corporate name and principal office are stated in the articles of incorporation (Section 13, Revised Corporation Code), and amended articles take effect on SEC approval, or six months after filing if the SEC has not acted for a cause not attributable to the corporation (Section 15).
New corporate name. Amend the articles first, then file the amended GIS within seven days after SEC approval.
Move to another city or municipality. Same steps: amended articles first (SEC MC No. 16, s. 2014).
Move within the same city or municipality. You do not need to amend your articles. Declare the new specific address in your GIS within 15 days from the transfer (SEC MC No. 16, s. 2014). Filing the amended GIS within seven days also meets the GIS form's rule. "Metro Manila" is not one city for this rule.
What do you need to submit?
The 2026 GIS form for your type of corporation. The allowance for the old 2020 form ended on July 31, 2026.
An "Amended" marking on the form (SEC eFAST filing guide), such as the title "Amended General Information Sheet (GIS)."
The whole form, completed. Leave no item blank. Write "N.A." if an item does not apply and "NONE" if the information does not exist (General Instructions, 2026 GIS form).
Notarization. The corporate secretary certifies the GIS and swears to it before a notary public (General Instructions, 2026 GIS form).
A cover letter signed by the corporate secretary (General Instructions, 2026 GIS form), saying what changed or was corrected, and when.
How do you file an amended GIS in eFAST?
eFAST is the only channel. The SEC no longer accepts reports by email, mail, courier or over the counter (Section 7, SEC MC No. 9, s. 2026).
Make one PDF file. Scan the notarized GIS at 100 to 150 dpi, in black and white, pages upright, without a phone camera. Combine it with the Excel form converted to PDF (SEC eFAST filing guide). Put the signed cover letter in front.
Upload. Open the Forms tab, click Continue to Submission, then Submit New Form. Choose the GIS form type, select your file and click Upload.
Set the details. Click Edit. For the period covered, enter the actual date of the annual meeting in the GIS you are amending. For the submission type, choose Amendment. If the change came from a special meeting of stockholders or members, eFAST also has a Special Meeting type, which uses the actual date of that meeting (SEC eFAST filing guide).
Submit and confirm. Keep the acknowledgment and, later, the acceptance email.
More detail: step-by-step GIS filing guide.
How do you fix an error in a filed GIS?
The SEC accepts every eFAST report regardless of its form and contents, and the filer and signatories stay responsible for its accuracy (Section 8, SEC MC No. 9, s. 2026). The fix depends on the filing's status.
Accepted. eFAST emails proof of acceptance. Acceptance is not approval: the SEC may still review the report and impose penalties (Section 10, SEC MC No. 9, s. 2026). File an amended GIS to correct the error.
Reverted. The report counts as not filed (Section 10). Grounds include poor image quality, wrong page orientation, a wrong company profile, period covered or submission type, and an erroneous or incorrect report (Section 8). Fix it and submit again, not as an amendment. The original deadline still applies, so a late refiling can draw fines. See Late GIS filing: risks and remedies.
What goes to HARBOR or other forms instead?
Beneficial ownership. The 2026 GIS no longer has the beneficial ownership declaration page. Declare changes in your beneficial owners through HARBOR, the SEC's beneficial ownership registry, within seven calendar days from the event (SEC MC No. 15, s. 2025). Only an active authorized eFAST filer with an active eSECURE account can file there. See our GIS 2026 and HARBOR guide.
Official email or mobile number. File a notice to change it within five days from the decision to change (Section 12, SEC MC No. 28, s. 2020). SEC notices sent to your official email count as received on the date sent (Section 8).
What are the penalties?
No separate fine schedule. SEC MC No. 6, s. 2024 sets fines for late and non-filing of the annual GIS. It lists no separate fine for a late amended GIS.
SEC sanctions. After notice and hearing, the SEC may impose fines of ₱5,000 to ₱2 million for violations of the Code or its rules, and in serious cases suspend or revoke the certificate of incorporation (Section 158, Revised Corporation Code).
False reports. Willfully certifying a report you know is incomplete, inaccurate, false or misleading carries a fine of ₱20,000 to ₱200,000, or ₱40,000 to ₱400,000 if it harms the public (Section 162).
Evidence. The GIS form warns that it may be used as evidence against the corporation and its responsible directors and officers (General Instructions, 2026 GIS form).
Missed notices. SEC notices sent to the address in your articles or GIS count as validly served (SEC MC No. 16, s. 2014).
Frequently asked questions
Can we file an amended GIS by email or at an SEC office?
No. The GIS is filed only through eFAST (Section 7, SEC MC No. 9, s. 2026).
What period covered do we enter for an amended GIS?
The actual date of the annual meeting in the GIS you are amending. A GIS filed under the Special Meeting type uses the date of that special meeting (SEC eFAST filing guide).
Our GIS was reverted. Do we file an amended GIS?
No. A reverted GIS counts as not filed. Correct it and submit it again as soon as you can.
Our beneficial owners changed. Do we amend the GIS?
Declare the change in HARBOR within seven calendar days. Amend the GIS too if the same event changes information on it, such as your stockholders.
Sources
Revised Corporation Code (Republic Act No. 11232), Sections 13, 15, 25, 158 and 162
General Instructions, 2026 GIS form
SEC Memorandum Circular No. 9, Series of 2026
SEC Memorandum Circular No. 6, Series of 2024
SEC Memorandum Circular No. 15, Series of 2025
SEC Memorandum Circular No. 28, Series of 2020
SEC Memorandum Circular No. 16, Series of 2014
SEC eFAST guide to filing reports to avoid reversion; SEC eFAST User Guide
SEC notices on the transitional use of the 2020 GIS form (2026)
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This article is general information as of its publication date, not legal advice, and does not create a lawyer-client relationship. For advice on your situation, consult a lawyer.
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