How to Prepare a General Information Sheet (GIS): A Step-by-Step Guide in the Philippines

Executive Summary

Preparing a General Information Sheet (GIS) involves more than updating last year’s form. The report provides the Securities and Exchange Commission (SEC) with information about a corporation’s identity, management, ownership, and capital structure. Its entries should reflect the corporation’s actual records not assumptions or outdated details.

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. This guide explains how to prepare the GIS, organize supporting records, and complete the electronic filing process.

Step-by-Step Guide: How to Prepare Your GIS

Step 1: Download the Correct Form and Confirm Your Deadline

Use the SEC-prescribed form for your corporation. The SEC provides separate 2026 GIS forms for stock and non-stock corporations, so do not automatically reuse an older template.

Record the actual annual meeting date and calculate the applicable 30-calendar-day filing period. For these domestic corporations, the deadline is generally tied to the annual meeting not automatically to the fiscal year-end or incorporation anniversary.

Step 2: Gather the Records Behind the Information

Before filling out the form, organize the Articles of Incorporation, By-Laws, meeting minutes, officer-appointment records, and previous GIS.

For stock corporations, also review the Stock and Transfer Book, subscription records, payment records, and documents supporting changes in shareholdings. For non-stock corporations, review the relevant membership and trustee records.

Use the previous GIS as a reference, not as a substitute for checking what has changed.

Step 3: Complete the Corporate, Management, and Ownership Details

Enter the registered corporate name, SEC registration number, corporate Tax Identification Number, principal office address, contact details, and meeting dates.

Review the required information about directors or trustees, officers, and stockholders or members using the appropriate form.

For stock corporations, check the authorized, subscribed, and paid-up capital sections carefully. These are separate entries and should not be copied into one another without verifying the supporting records.

Complete the form in English. Where applicable, follow its instructions to enter “N.A.” for information that does not apply and “None” for information that does not exist, rather than leaving unexplained blanks.

Step 4: Address Beneficial Ownership Separately

GIS filing and beneficial-ownership reporting are related but separate requirements.

The SEC identifies HARBOR as the platform for the Beneficial Ownership Declaration, while the GIS is submitted through eFAST. Do not assume that uploading the GIS alone completes the corporation’s beneficial-ownership obligations. Check the applicable HARBOR requirements and ensure the information is consistent with the corporation’s records.

Step 5: Review, Sign, and Prepare the PDF Files

Have the corporate secretary review the completed GIS against the supporting records before certifying and swearing to its contents. Complete the required notarization rather than merely inserting a scanned signature.

For the standard eFAST submission procedure, prepare both the completed unsigned GIS exported to PDF with a text layer and a clear, complete PDF scan of the signed and notarized GIS. Follow the current upload instructions displayed in the portal and ensure both versions contain matching information.

Step 6: Submit Through eFAST and Save the Confirmation

Using the appropriate company or authorized-filer account, select the GIS report type, upload the required files, and enter the correct period covered and submission type.

An “Uploaded” status does not mean the GIS has been submitted. Complete the submission step, monitor the status, and promptly address any reversion notice. Retain the SEC confirmation, QR-coded receiving copy, and final submitted files. The SEC’s eFAST guide distinguishes uploaded, submitted, accepted, and reverted reports.

Risks and Penalties: Common Mistakes to Avoid

Incorrect names, outdated officers, inconsistent shareholdings, missing pages, and unreadable scans can create filing problems. Incorrect information may require an amended report, while incomplete or defective submissions may be reverted.

Late filing and non-filing can still attract penalties. For 2026, SEC Memorandum Circular No. 16 suspends the monthly-delay penalty component through December 31, 2026, but expressly preserves the applicable base fines and filing obligations. It is not a blanket waiver of GIS compliance.

Before filing, check the report’s accuracy, signatures, completeness, and submission status not just whether a file has been uploaded.

Practical Examples

Example 1: A Newly Appointed Treasurer

A corporation appoints a new treasurer after its annual election. When preparing the GIS, the corporate secretary should compare the draft with the appointment records rather than automatically retaining the previous treasurer’s details.

This simple review helps prevent an outdated officer list from being carried forward.

Example 2: Subscribed Capital Is Not Fully Paid

Suppose a shareholder subscribes to 1,000 shares valued at ₱100 each but has paid only ₱40,000.

The subscription totals ₱100,000, but the payment is ₱40,000. Preparing the capital sections requires distinguishing these amounts instead of assuming that the entire subscription has been paid.

Frequently Asked Questions

Who signs the GIS?

The GIS instructions require certification under oath by the corporate secretary. The person authorized to upload the report is not necessarily the person responsible for signing its certification.

What happens if no annual meeting is held?

The GIS instructions provide for submission by January 30 of the following year when no meeting is held. The eFAST guide also identifies a submission category for a GIS accompanied by an Affidavit of Non-Holding of Annual Meeting. A new GIS must be filed if the annual meeting is subsequently held.

Can the GIS be corrected or updated after filing?

Yes.

Relevant changes should be reported through an amended GIS. The stock-corporation form instructions require an amended GIS and a corporate-secretary-signed cover letter within seven days after the relevant change occurs or becomes effective. Do not simply wait for the next annual filing.

Is an upload confirmation enough?

Not necessarily. Check the submission status and any subsequent SEC notification.

Keep the receiving copy and address reversion notices rather than assuming that uploading completed the process.

Call-to-Action: Prepare Your GIS With Confidence

Start with accurate corporate records, use the correct form, and verify that the submission process is complete.

Contact Aureada CPA Law Firm for assistance with GIS preparation, corporate secretarial documentation, beneficial-ownership reporting, and SEC compliance.