20/02/2026
For the information of everyone.
The Securities and Exchange Commission issued the SEC Memorandum Circular No. 9-2026 that prescribes the guidelines of filing 2026 AFS and GIS:
Deadline of Submission: Corporations with fiscal year ending on December 31, shall file their AFS through the SEC electronic Filing and Submission Tool (eFAST). The deadline for filing of the AFS shall be on May 29, 2026.
Corporations with Different Filing Schedule: Entities with fiscal year ending other than December 31 must file their AFS within 120 Calendar days from the end of their respective fiscal year.
Audit Requirements: Stock and non-stock corporations with total assets or liabilities exceeding P3,000,000 are required to submit Annual Audited Financial Statements (AAFS)
BIR Verification: AFS Submissions (excluding consolidated statements) must be stamped "Received" by the Bureau of Internal Revenue (BIR) or include the system-generated Transaction Reference Number from the BIR e-AFS system.
Filing of General Information Sheet: Stock and Non-Stock Corporations shall file their GIS within (30) Calendar days from the date of their actual annual stockholders' or members' meeting. Foreign corporations must file within 30 days of the anniversary of their SEC license issuance.
Mandatory Electronic Filing: All annual reportorial requirements must be submitted via eFAST Platform. The Commission will no longer accept submissions via email, mail, courier, or over-the-counter.
eFAST Operations: The eFAST Platform remains open 24/7; however, any submissions made on weekends, holidays, or during work suspensions will be considered filed on the next working days.
Failure to comply with these deadlines or the requirements set under Revised SRC Rule 68 may be subject to the applicable penalties.