SEC Sets 2026 Filing Schedule for AFS and GIS Submissions
- Yasser Aureada
- 2 minutes ago
- 3 min read
A Compliance Guide for Philippine Corporations
By Aureada CPA Law Firm
The Securities and Exchange Commission (SEC) has officially released the 2026 filing guidelines for Annual Financial Statements (AFS) and General Information Sheets (GIS) under Memorandum Circular No. 9, Series of 2026.
All corporations—domestic and foreign—are reminded to review the updated filing schedule and ensure timely compliance through the SEC’s Electronic Filing and Submission Tool (eFAST).
Below is a comprehensive summary of the key deadlines and requirements.
Key AFS Filing Deadlines for 2026
1. Corporations with Fiscal Year Ending December 31
All corporations whose fiscal year ends on December 31 must file their AFS on or before May 29, 2026, through eFAST.
Late submissions after this date will be subject to penalties.
2. Corporations with Non-December 31 Fiscal Year
Corporations with a fiscal year ending on a date other than December 31 must file their AFS within 120 calendar days after the close of their fiscal year.
3. Listed Companies and Public Companies
Entities whose securities are:
Listed on the Philippine Stock Exchange (PSE)
Registered but not listed
Covered under Section 17.2 of the Securities Regulation Code (SRC)
Must file their AFS within 105 calendar days after the end of their fiscal year, as an attachment to SEC Form 17-A.
4. Brokers and Dealers
If fiscal year ends on December 31 → SEC Form 52-AR due April 30, 2026
If fiscal year ends on another date → File within 110 calendar days after fiscal year end
GIS Filing Deadlines
All corporations are required to submit their General Information Sheet (GIS) through eFAST within:
30 calendar days from the actual Annual Stockholders’ Meeting (Stock Corporations)
30 calendar days from the actual Annual Members’ Meeting (Non-Stock Corporations)
30 calendar days from the anniversary of SEC license issuance (Foreign Corporations)
Who Must Submit Audited Financial Statements?
The Memorandum Circular reiterates that the following must submit Annual Audited Financial Statements (AAFS):
Stock or non-stock corporations with total assets or liabilities exceeding ₱3,000,000
Branch/representative offices of stock foreign corporations with assigned capital of at least ₱1,000,000
Branch/representative offices of non-stock foreign corporations with total assets of at least ₱1,000,000
Regional Operating Headquarters (ROHQs) with revenues of at least ₱1,000,000
Corporations below these thresholds may submit AFS with a Statement of Management Responsibility (SMR) instead.
Mode of Submission: eFAST is Mandatory
All AFS and GIS filings must be submitted through:
The SEC no longer accepts submissions via email, courier, or over-the-counter filing.
The system operates 24/7; however, review and acceptance are conducted only during weekdays.
Important Reminders
Submissions made on weekends or holidays are considered filed on the next working day.
Reports that are reverted due to deficiencies are deemed not filed until properly corrected and resubmitted.
Failure to comply with reporting requirements may result in penalties and regulatory sanctions.
How Corporations Should Prepare
To ensure smooth compliance:
Begin financial closing and audit preparations early
Coordinate with SEC-accredited external auditors
Verify BIR-stamped or eAFS-confirmed financial statements
Confirm board signatories for SMR where applicable
Monitor meeting schedules for GIS deadlines
Proactive preparation significantly reduces compliance risk and avoids unnecessary penalties.
Partner With Aureada CPA Law Firm
At Aureada CPA Law Firm, we assist corporations with:
SEC reportorial compliance
Preparation and review of AFS and GIS
Corporate housekeeping and regulatory audits
Advisory on filing extensions and compliance strategy
For guidance on your 2026 SEC compliance obligations, our team is ready to assist.
For the full text of SEC Memorandum Circular No. 9, Series of 2026, refer to the official issuance of the Securities and Exchange Commission.