SEC Advisory: Extended Filing Deadlines for 2025 Reports in the Philippines

The Securities and Exchange Commission (SEC) Philippines has officially extended the

filing deadlines for the 2025 Annual Financial Statements (AFS) and certain related reportorial requirements.

This update is important for corporations, brokers, dealers, public companies, and other covered entities that need more time to complete their year-end reporting. The extension gives businesses additional time to prepare their reports properly, avoid filing errors, and stay compliant with SEC requirements.

If your corporation is required to submit 2025 reports, here is what you need to know.

Why the SEC Extended the Filing Deadlines

The SEC issued the extension in light of the Bureau of Internal Revenue’s move to extend the deadline for filing the 2025 Annual Income Tax Return (AITR) and its required attachments until May 15, 2026.

Because many corporations prepare their Annual Financial Statements and other reportorial submissions alongside their tax filings, the SEC also adjusted its deadlines to give covered entities more time to comply.

This extension applies to corporations with fiscal year ending December 31, 2025.

What Reports Are Covered by the SEC Deadline Extension?

The SEC advisory covers the filing of:

• Audited Financial Statements (AFS)

• SEC Form 52-AR, with AFS as attachment

• Annual Reports (SEC Form 17-A), with AFS as attachment

  
  

These are important reportorial requirements for many corporations doing business in the Philippines.

Revised SEC Filing Deadlines for 2025 Reports

Below is a simplified guide to the revised SEC filing deadlines for 2025 reportorial requirements.

1. Audited Financial Statements (AFS)

Covered entities:

All domestic and foreign corporations

Original deadline:

May 29, 2026

Extended deadline:

June 15, 2026

This means that corporations required to file their 2025 AFS now have until June 15, 2026 to submit them to the SEC.

2. SEC Form 52-AR with AFS as Attachment

Covered entities:

Brokers and dealers

Original deadline:

April 30, 2026

Extended deadline:

May 15, 2026

Brokers and dealers are given more time to complete and file SEC Form 52-AR together with their audited financial statements.

3. Annual Reports (SEC Form 17-A) with AFS as Attachment

Covered entities:

• Issuers with securities listed on the PSE

• Issuers with securities registered but not listed on the PSE

• Public companies

• Other entities covered under Section 17.2 of the Securities Regulation Code (SRC)

  
  

Original deadline:

April 15, 2026

Extended deadline:

May 15, 2026

This extension is especially relevant for listed companies, registered issuers, and public companies that are required to submit annual reports with financial attachments.

Who Should Pay Attention to This SEC Advisory?

This advisory is important for a wide range of covered entities, including:

Domestic corporations

Philippine corporations that are required to file annual financial statements with the SEC should take note of the new AFS deadline.

Foreign corporations

Foreign corporations registered to do business in the Philippines are also covered by the extension for AFS filing.

Brokers and dealers

Entities in the securities market required to file SEC Form 52-AR should update their compliance calendar immediately.

Public companies and listed issuers

Companies with securities listed or registered are expected to follow the revised filing schedule for annual reports.

Important Reminder: BIR Receipt Still Matters

The SEC advisory also reminds covered corporations that their Audited Financial Statements submitted to the Commission must be duly received by the Bureau of Internal Revenue (BIR), in accordance with existing rules and regulations.

This is an important point for companies preparing their filings. It is not enough to focus only on SEC submission. Businesses must also ensure that their AFS complies with BIR requirements.

Why This Deadline Extension Matters

For many businesses, preparing annual reports and financial statements is not a simple task. These reports often require coordination among:

• accountants

• auditors

• finance teams

• corporate secretaries

• legal and compliance officers

  
  

An extended deadline gives companies more time to:

• finalize financial statements accurately

• secure supporting documents

• complete audit requirements

• attach the correct reports and schedules

• reduce the risk of incomplete or incorrect filing

  
  

In short, the extension helps corporations improve both compliance and accuracy.

What Corporations Should Do Now

Even with the extended filing deadlines, companies should not wait until the last minute.

Here are practical steps businesses should take now:

Review your filing obligations

Confirm which reportorial requirements apply to your corporation. Not all companies file the same forms.

Coordinate with your accountant or auditor

Make sure your financial statements are complete, accurate, and ready for submission.

Update your compliance calendar

Replace the old deadlines with the new extended dates to avoid confusion.

Check your attachments carefully

Incomplete or incorrect attachments can still cause filing problems, even if the deadline has been extended.

Ensure BIR compliance

Before submitting to the SEC, confirm that your AFS has been properly received by the BIR, as required.

Common Mistakes to Avoid

Businesses should still be careful despite the extension. Some of the most common mistakes include:

• assuming all entities have the same deadline

• missing the correct reportorial requirement

• forgetting to attach the AFS

• focusing only on SEC filing and overlooking BIR receipt requirements

• waiting until the deadline and rushing the submission

  
  

The extension provides more time, but it does not remove the responsibility to file correctly.

How This Affects Corporate Compliance in the Philippines

This SEC advisory shows how closely tax compliance and corporate reportorial compliance can overlap in the Philippines.

For many corporations, the preparation of annual financial statements supports both:

• BIR tax filing requirements

• SEC reportorial obligations

  
  

That is why businesses should take a more organized approach to compliance. Companies that plan early and maintain complete records are in a much better position to meet deadlines without stress.

Final Takeaway

The SEC Philippines has extended the filing deadlines for the 2025 Annual Financial Statements (AFS) and certain related reports for corporations with fiscal year ending December 31, 2025.

Here is a quick summary of the updated deadlines:

• AFS for all domestic and foreign corporations – extended to June 15, 2026

• SEC Form 52-AR with AFS attachment for brokers and dealers – extended to May 15, 2026

• SEC Form 17-A with AFS attachment for listed issuers, registered issuers, public companies, and other covered entities – extended to May 15, 2026

  
  

This extension gives covered corporations more time to prepare accurate reports and comply properly. Still, businesses should use the additional time wisely, coordinate with their compliance teams early, and make sure both SEC and BIR requirements are met.

Aureada CPA Law Firm is SEC-accredited as a Class C Auditor.

Contact: Aureada CPA Law Firm today for a compliance review and consultation.

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SEC Extended Filing Deadlines for 2025 Reports.pdf

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