SEC Now Accepts Electronically Notarized Documents: What Philippine Businesses Need to Know in 2026

Executive Summary

The Securities and Exchange Commission (SEC) and the Supreme Court of the Philippines have introduced a significant development in corporate compliance through Joint Memorandum Circular No. 1, Series of 2026, issued on October 13, 2026.

The circular establishes a framework for the SEC to recognize, accept, verify, and process electronically notarized documents submitted in connection with corporate registrations, applications, and other SEC transactions.

Previously, businesses commonly relied on traditional notarization involving physical documents and personal appearances before a notary public. Under the new framework, qualifying documents may also be electronically notarized in accordance with the Supreme Court's Rules on Electronic Notarization.

Importantly, traditional notarization remains valid and accepted by the SEC.

For corporations, business owners, and corporate officers, this development offers an additional option for preparing and submitting notarized documents while supporting the government's transition toward more efficient digital services.

What Is SEC Electronic Notarization?

Electronic notarization is a legally regulated process for notarizing electronic documents using procedures authorized under the Supreme Court's Rules on Electronic Notarization.

These rules, established under A.M. No. 24-10-14-SC, provide a framework for In-Person Electronic Notarization and Remote Electronic Notarization.

Under Joint Memorandum Circular No. 1, Series of 2026, the SEC recognizes electronically notarized documents that comply with the applicable rules.

However, electronic notarization is not simply attaching a scanned signature, inserting a digital image of a notarial seal, or converting a paper document into PDF format.

The notarization must be performed through a properly accredited Electronic

Notarization Facility (ENF) and in compliance with applicable notarization requirements.

This distinction is important because not every electronically signed document qualifies as an electronically notarized document.

Which SEC Transactions Are Covered?

The circular applies to electronically notarized documents submitted in SEC applications, petitions, filings, and other transactions.

Its coverage extends to various SEC departments and offices, including the Company Registration and Monitoring Department, Corporate Governance and Finance Department, Enforcement and Investor Protection Department, Office of the General Accountant, and SEC Extension Offices, among others.

Two filing systems are specifically addressed:

1. Electronic Simplified Processing of Application for Registration of Company (eSPARC)

Businesses registering companies through the eSPARC Portal may submit qualifying electronically notarized documents in accordance with the prescribed process.

2. Electronic Application for Modification of Entity Data (eAMEND)

Corporations processing applicable amendments through the eAMEND Portal may likewise use electronically notarized documents, subject to SEC requirements.

The circular also allows the SEC to issue additional internal guidelines for implementing electronic notarization across its systems and transactions.

Step-by-Step Guide: How to Submit Electronically Notarized Documents to the SEC

The specific process depends on the SEC portal and type of corporate transaction involved.

Step 1: Access the Appropriate SEC Portal

For company registration, access the SEC eSPARC Portal. For eligible corporate amendments, access the eAMEND Portal through the eSECURE environment.

Step 2: Download and Complete the Required Forms

Download the system-generated forms requiring notarization. Review the corporate information, complete the required fields, and sign the documents as prescribed.

Step 3: Have the Documents Electronically Notarized

Arrange electronic notarization through an SEC-accredited Electronic Notarization Facility in accordance with the Supreme Court's eNotarization Rules.

Step 4: Upload and Finalize the Application

Upload the electronically notarized documents through the appropriate SEC portal.

Complete the remaining application requirements and finalize the submission.

Even after submission, the SEC may review the document's embedded security features to verify its authenticity, integrity, and compliance with applicable requirements.

Can Businesses Still Use Traditionally Notarized Documents?

Yes.

The circular expressly provides that electronic notarization does not prevent the continued use and acceptance of traditionally notarized documents.

Documents notarized under the 2004 Rules on Notarial Practice remain acceptable to the SEC, subject to existing regulations.

Businesses can therefore continue using traditional notarization where appropriate.

The new framework creates an additional legally recognized option rather than requiring all corporations to immediately adopt electronic notarization.

Risks and Compliance Considerations

Although electronic notarization can simplify corporate transactions, businesses must still comply with the SEC's submission and verification requirements.

Using an unauthorized notarization provider. Documents must be electronically notarized through a properly accredited facility. Merely using an electronic signature or scanned notarial seal does not establish compliance.

Submitting incomplete or improperly executed documents. Electronic notarization does not eliminate requirements concerning accurate corporate information, proper authorization, and execution of documents.

Failing document verification. Electronically notarized submissions are subject to applicable SEC post-audit and security verification procedures. Noncompliant documents may require correction or resubmission.

Assuming every SEC filing follows the same procedure. Departments may issue specific submission procedures or internal guidelines. Businesses should verify the requirements applicable to their particular transactions.

The circular does not establish a separate schedule of fines or penalties specifically for electronic notarization violations. Nevertheless, noncompliance may result in processing delays or other consequences under existing laws and SEC regulations.

Practical Examples: How Electronic Notarization May Help Businesses

Example 1: Registering a New Corporation

A group of entrepreneurs plans to register a corporation through SEC eSPARC.

Instead of automatically relying on traditional notarization for every document, the incorporators may use the electronic notarization process for applicable system-generated forms.

Once properly notarized, these documents may be uploaded through the eSPARC Portal as part of the registration application.

Example 2: Amending Corporate Information

An existing corporation needs to process an amendment through eAMEND.

Where the transaction requires notarized system-generated forms, the corporation may arrange electronic notarization through an accredited facility and submit the documents using the prescribed online procedure.

Example 3: Corporate Officers Located in Different Areas

A corporation has authorized signatories working in different cities.

Depending on the applicable notarization method, eligibility requirements, and SEC filing procedure, electronic notarization may provide a practical alternative to coordinating traditional paper-based notarization.

However, businesses should not assume that every document can be remotely notarized or that electronic notarization removes all applicable appearance and identity verification requirements.

Frequently Asked Questions (FAQs)

1. Does the SEC now accept electronically notarized documents?

Yes. Joint Memorandum Circular No. 1, Series of 2026 provides for their acceptance in accordance with the Supreme Court's Rules on Electronic Notarization.

2. Is electronic notarization mandatory for all SEC transactions?

No.

The circular expressly preserves the continued acceptance of traditionally notarized documents.

3. Can any online notary electronically notarize SEC documents?

No.

Electronic notarization must comply with the applicable rules and be performed through a properly accredited Electronic Notarization Facility.

4. Are electronically signed PDF documents automatically considered notarized?

No. Electronic signing and electronic notarization are different processes. An electronic document must undergo the legally required notarization procedure to qualify as electronically notarized.

5. Can electronically notarized documents be submitted through eSPARC and eAMEND?

Yes.

The circular expressly provides submission procedures for these portals.

6. When does Joint Memorandum Circular No. 1, Series of 2026 take effect?

The circular was issued on October 13, 2026, and provides that it takes effect immediately after publication in two newspapers of general circulation. Its effective date therefore depends on the required publication, not merely the issuance date.

What This Means for Philippine Businesses

The recognition of electronically notarized documents represents another step toward modernizing corporate compliance in the Philippines.

For businesses, the development may offer greater flexibility in executing documents, coordinating corporate filings, and completing registration or amendment requirements.

However, the convenience of digital transactions must be balanced with proper legal compliance. Corporate officers and business owners should verify whether their documents qualify for electronic notarization and follow the procedures prescribed by the SEC.

Electronic notarization may change how documents are executed and submitted, but it does not remove the legal responsibilities attached to corporate filings.

Call-to-Action: Ensure Your SEC Documents Are Properly Prepared

Corporate registration, amendments, and regulatory filings require more than simply submitting documents online. Businesses must ensure that their corporate records are accurate, properly authorized, and compliant with applicable SEC requirements.

Aureada CPA Law Firm provides legal assistance in corporate registration, corporate secretarial services, preparation of corporate documents, SEC compliance, and regulatory filings.