SEC Compliance Calendar 2026: Corporate Deadlines for GIS, AFS, and Beneficial Ownership Updates

Corporate compliance with the Philippine Securities and Exchange Commission (SEC) remains a critical responsibility for corporations operating in the Philippines. Failure to comply with reportorial requirements may result in penalties, suspension, or revocation of corporate registration.

To assist corporations in maintaining good standing with the SEC, we have prepared an overview of the 2026 SEC Compliance Calendar, highlighting the key deadlines for the following reportorial requirements:

• General Information Sheet (GIS)

• Audited Financial Statements (AFS)

• Beneficial Ownership (BO) Updates

  
  

This guide also includes a downloadable compliance calendar to help corporations monitor their obligations throughout the year.

1. General Information Sheet (GIS)

The General Information Sheet (GIS) provides the SEC with updated information on the corporation’s structure, officers, directors, and shareholders.

Who Must File

All stock and non-stock corporations registered with the SEC are required to submit a GIS annually.

Filing Deadline

The GIS must be filed within thirty (30) calendar days from the date of the Annual Stockholders’ Meeting (ASM).

Important Notes

• The GIS must reflect the actual composition of directors, trustees, and officers after the annual meeting.• Any changes in officers, board members, or shareholders should be properly disclosed.• Corporations must ensure that the information on shareholders and beneficial owners is accurate and updated.

Consequences of Late Filing

Failure to file the GIS on time may result in:

• Monetary penalties• Compliance notices from the SEC• Possible inclusion in the list of delinquent corporations

2. Audited Financial Statements (AFS)

The Audited Financial Statements (AFS) provide the SEC with the corporation’s financial position and performance for the preceding fiscal year.

Who Must File

All corporations, except certain micro and small enterprises exempted under SEC guidelines, are required to submit AFS.

Filing Deadline

The AFS must be submitted within 120 calendar days after the end of the fiscal year.

For corporations whose fiscal year ends December 31, the submission deadline typically falls in April of the following year, following the SEC’s alphabetical filing schedule based on the last digit of the company’s registration number.

Key Compliance Reminders

• The AFS must be audited by an independent Certified Public Accountant (CPA).• The report must include:

• Balance Sheet / Statement of Financial Position

• Income Statement

• Statement of Changes in Equity

• Cash Flow Statement

• Notes to Financial Statements

  
  

• The AFS must be accompanied by the Statement of Management Responsibility (SMR).

3. Beneficial Ownership (BO) Disclosure and Updates

The SEC requires corporations to disclose Beneficial Owners (BO) to ensure transparency and compliance with anti-money laundering regulations.

Who is a Beneficial Owner

A beneficial owner refers to a natural person who ultimately owns or controls the corporation, whether directly or indirectly.

This typically includes individuals who:

• Own at least 25% of the corporation’s shares, or• Exercise significant control over the corporation, even without share ownership.

Filing Requirements

Corporations must disclose beneficial ownership information through:

• The General Information Sheet (GIS)• Updated filings whenever there are changes in ownership or control

Important Compliance Points

• Corporations must maintain accurate beneficial ownership records.• Changes in beneficial ownership must be promptly reported to the SEC.• Failure to disclose beneficial ownership information may result in administrative penalties.

4. Key SEC Compliance Deadlines for 2026

Below is a simplified overview of the major reportorial obligations for corporations:

Annual Compliance Checklist

General Information Sheet (GIS)• Due within 30 days from the Annual Stockholders' Meeting

Audited Financial Statements (AFS)• Due within 120 days after the fiscal year end• Filing dates may follow the SEC alphabetical schedule

Beneficial Ownership Updates• Submitted through the GIS or amended filings whenever ownership changes occur

5. Download the 2026 SEC Compliance Calendar

To help corporations manage their compliance obligations, we have prepared a 2026 SEC Compliance Calendar summarizing the key deadlines.

The calendar includes:

• Filing deadlines for AFS submission• Timeline reminders for GIS filing• Beneficial ownership disclosure obligations• Compliance monitoring checkpoints throughout the year

Download the SEC Compliance Calendar 2026 here.

SEC_Compliance_Calendar_2026_One_Page.pdf

Download PDF • 3KB

6. Best Practices for Corporate Compliance

To avoid penalties and ensure regulatory compliance, corporations are encouraged to:

• Maintain a compliance tracking system or calendar• Schedule the Annual

Stockholders’ Meeting early in the year• Coordinate with auditors well in advance of the AFS filing deadline• Regularly review shareholder and beneficial ownership information

Final Note

Staying compliant with SEC reportorial requirements is essential for maintaining the corporation’s good standing, credibility, and legal validity. Corporations that fail to submit required documents risk penalties and possible administrative sanctions.

If your corporation requires assistance with SEC reportorial compliance, filings, or beneficial ownership reporting, professional guidance from corporate counsel or compliance specialists may help ensure timely and accurate submissions.