How to File GIS 2026 in the Philippines: Step-by-Step eFAST Guide
Updated: 1 day ago
Short answer: File your General Information Sheet (GIS) through eFAST, the SEC's online filing system, within 30 calendar days after your annual stockholders' or members' meeting. Foreign corporations file within 30 calendar days from the anniversary of their SEC license, and a corporation that held no meeting files by January 30 of the following year. Use the 2026 GIS form, have the corporate secretary swear to it before a notary, and upload it with a PDF converted from the Excel form. A GIS the SEC reverts counts as not filed, and late filing draws base fines starting at ₱5,000.
The legal basis
The General Information Sheet (GIS) is the SEC form that reports a corporation's basic information as of its annual meeting, such as its principal office, directors or trustees, officers, stockholders or members, and capital.
Every corporation, domestic or foreign, doing business in the Philippines must file a GIS with the SEC each year, within the period the SEC sets (Section 177, Revised Corporation Code). For 2026, SEC Memorandum Circular (MC) No. 9, s. 2026 sets that period and makes eFAST the only filing channel. The SEC no longer accepts a GIS by email, mail, courier or over the counter.
Who must file
Domestic stock and nonstock corporations.
Foreign corporations licensed by the SEC, including branches, representative offices and regional headquarters.
Corporations that are not operating. They file with an affidavit of non-operation.
One Person Corporations (OPCs) do not file a GIS. They report their officers on the SEC's Form for Appointment of Officers instead: the first one within 15 days from incorporation to be safe, and any later change within five days (SEC MC No. 9, s. 2026; SEC MC No. 10, s. 2026).
Deadlines
These come from SEC MC No. 9, s. 2026 and the General Instructions printed on the 2026 GIS form.
Stock corporations: within 30 calendar days from the actual annual stockholders' meeting. For example, a meeting on April 20 means filing by May 20.
Nonstock corporations: within 30 calendar days from the actual annual members' meeting.
Meeting not held on the by-laws date: within 30 calendar days after the election of directors, trustees and officers.
No meeting held: by January 30 of the following year, plus a new GIS if you meet later. January 30, 2027 falls on a Saturday, and a weekend submission counts as filed on the next working day, so file by Friday, January 29, to be safe.
Foreign corporations: within 30 calendar days from the anniversary date of the SEC license.
Amended GIS: within seven days after the change (see below).
If you skip the meeting, also report the non-holding of the election and its reasons within 30 days from the scheduled date, with a new date no later than 60 days from it (Section 25, Revised Corporation Code).
eFAST is open 24 hours, but a GIS submitted on a weekend, holiday or work suspension is considered filed on the next working day.
Before you start
Check eFAST access. Every SEC-registered corporation must enroll in eFAST. If a beneficial ownership declaration is due with this GIS, your filer must be an active authorized eFAST filer with an active eSECURE account (the SEC's online identity account).
Check your official email. eFAST sends its notices to the address registered under SEC MC No. 28, s. 2020.
Use the 2026 GIS form for your type of corporation. The allowance for the old 2020 form was last extended to July 31, 2026. On the stock form, each page footer reads "GIS_STOCK (v.2026)".
Beneficial ownership is no longer part of the GIS. It is declared through HARBOR, the SEC's beneficial ownership registry (SEC MC No. 15, s. 2025). See our GIS 2026 and HARBOR beneficial ownership guide.
How to file the GIS in eFAST
Complete the Excel form in English. Leave no item blank: write "N.A." if an item does not apply and "NONE" if the information does not exist. Check it against your articles, by-laws and stock and transfer book.
Sign and notarize. The corporate secretary signs the printed certification and swears to it before a notary public.
Scan the notarized copy at 100 to 150 dpi, in black and white, pages upright and staples removed. Do not use a phone camera.
Convert the Excel file to PDF. Save the whole workbook, and do not paste scanned images into it.
Combine both versions into one PDF file, as the SEC's eFAST guides require.
Upload. In eFAST, open the Forms tab and read the reminders. Click Continue to Submission, then Submit New Form. Choose the GIS form type, select your file and click Upload.
Set the period and type. Click Edit. Enter the period covered (the actual meeting date, or the by-laws date if no meeting was held) and the submission type: Annual Meeting, Special Meeting, Amendment, GIS with Affidavit of Non-Holding of Annual Meeting, or GIS with Affidavit of Non-Operation.
Submit. If your beneficial ownership declaration is due, complete it in HARBOR as part of the same filing. Then click Submit and confirm.
The SEC's eFAST user guide shows no payment step for the GIS.
After you submit
eFAST sends an automatic acknowledgment. Your filing then shows one of these statuses:
Submitted: filed and waiting for the SEC's image-quality review.
Accepted: eFAST emails a QR code, which is your proof of receipt. Your filing date is the date you first submitted.
Reverted: rejected and treated as not filed. eFAST emails the reasons. Correct the file and submit again.
A reversion close to the deadline can make you late. Acceptance is also not approval of the contents: the SEC may review filings later and impose penalties (SEC MC No. 9, s. 2026). Keep the acceptance email and QR code.
Why the SEC reverts a GIS
The SEC's grounds include (SEC MC No. 9, s. 2026; SEC eFAST filing guide):
Poor image quality: blurred or unreadable pages.
Wrong orientation: pages scanned sideways instead of upright.
Wrong company profile: the company name or SEC registration number does not match the eFAST account.
Wrong period covered or submission type: for example, a date other than the actual meeting date.
Erroneous or incorrect report: the submission is found to contain an erroneous or incorrect report.
Amended GIS
For changes between annual meetings, such as a new director or officer, file an amended GIS within seven days after the change occurred or became effective. Attach a cover letter signed by the corporate secretary, mark the form as amended, and choose Amendment as the submission type (General Instructions, 2026 GIS form; SEC eFAST filing guide).
Step by step: Amended GIS: how to correct or update a filed GIS.
Fines and other consequences
SEC MC No. 6, s. 2024 sets fines by type of corporation, retained earnings (accumulated profits) or fund balance, and number of offenses.
Late filing (within one year after the deadline): for a domestic stock corporation, the first-offense base fine is ₱5,000 to ₱25,000, and it rises with each repeat offense.
Monthly add-on: ₱1,000 for each month of delay (₱500 if the corporation has a deficit), counted up to 12 months.
Non-filing (more than a year late, or never filed): higher base fines, starting at ₱10,000 for a first offense.
Foreign corporations: a separate scale, with fixed add-ons after 30 and 60 days.
From May 14 to December 31, 2026, the SEC is not imposing the monthly add-on. Base fines still apply, and the deadlines have not changed (SEC MC No. 16, s. 2026).
Failing to file three times within five years, consecutively or not, can lead to delinquent status (Section 177, Revised Corporation Code), which can end in revocation if not lifted (SEC MC No. 19, s. 2023). After notice of delinquent status, a sixth offense is a ground for revocation (SEC MC No. 6, s. 2024). If you missed a deadline, see Late GIS filing: risks and remedies.
Frequently asked questions
We did not hold an annual meeting. Do we still file a GIS?
Yes. File by January 30 of the following year, with an affidavit of non-holding of annual meeting. If you meet later, file a new GIS.
Can we still use the 2020 GIS form?
No. Its allowance was last extended to July 31, 2026.
Who signs the GIS?
The corporate secretary, under oath before a notary public.
Does acceptance mean our GIS is correct?
No. The SEC may still review it. If you find an error, file an amended GIS.
Sources
Revised Corporation Code (Republic Act No. 11232), Sections 25 and 177
SEC Memorandum Circular No. 9, Series of 2026 (2026 filing of AFS and GIS)
SEC Memorandum Circular No. 10, Series of 2026
SEC Memorandum Circular No. 16, Series of 2026
SEC Memorandum Circular No. 15, Series of 2025
SEC Memorandum Circular No. 6, Series of 2024 (fines for late and non-filing)
SEC Memorandum Circular No. 19, Series of 2023
SEC Memorandum Circular No. 28, Series of 2020
SEC eFAST User Guide and SEC guide to filing reports to avoid reversion
General Instructions, 2026 GIS form
SEC notices on the transitional use of the 2020 GIS form (2026)
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This article is general information as of its publication date, not legal advice, and does not create a lawyer-client relationship. For advice on your situation, consult a lawyer.
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