SEC Issues 2026 Filing Schedule for AFS and GIS
Executive Summary
The Securities and Exchange Commission (SEC) released SEC Memorandum Circular No. 9, Series of 2026, setting the deadlines and submission requirements for Annual Financial Statements (AFS) and General Information Sheet (GIS) for corporations with fiscal year ending December 31, 2025.
Filing of Annual Financial Statements (AFS)
All corporations, including foreign corporations and entities under SEC Extension Offices, must file their AFS on or before May 29, 2026 through the SEC’s Electronic Filing and Submission Tool (eFAST).
Who is covered?
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- Stock and non‑stock domestic corporations
- Branches, representative offices, RHQs, ROHQs of foreign corporations
- Entities under SEC Extension Offices
Corporations with Different Filing Schedule:
A. Listed & Regulated Entities — 105‑Day Filing Rule
Corporations under Section 17.2 of the Securities Regulation Code (SRC) must follow a different submission period. This applies to:
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- Publicly listed companies (PLCs)
- Registered but non‑listed issuers
- Public companies
- Other SRC‑regulated entities
These entities must file their AFS within 105 days after fiscal year‑end, submitted as an attachment to SEC Form 17‑A (Annual Report).
B. Brokers and Dealers
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- Whose fiscal years end on 31 December, SEC Form 52 AR shall be filed with the Commission on 30 April 2026.
- Whose fiscal years end on a date other than 31 December shall file SEC Form 52-AR 110 calendar days after the close of their respective fiscal years
Late Filing Penalties
Submissions made after May 29, 2026 will be subject to SEC penalties.
Filing of General Information Sheet (GIS)
All corporations shall file with the Commission, through eFAST, their GIS within thirty (30) calendar days from:
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- Annual stockholders’ meeting (stock corporations)
- Annual members’ meeting (non‑stocks)
- Anniversary of SEC license (foreign corporations)
Submission Platform
All AFS and GIS must be submitted exclusively through eFAST.
