The Philippine Securities and Exchange Commission issued Memorandum Circular No. 9, Series of 2026 setting the 2026 filing schedule for corporations’ annual financial statements (AFS) and general information sheets (GIS), including a uniform May 29 AFS deadline for entities with a 31 December fiscal year-end. Submissions must be made via the Electronic Filing and Submission Tool (eFAST), with other reports not yet accepted in eFAST to be filed through the iMessage Online Ticketing System, and filings via email, mail, courier, or over the counter no longer accepted. For AFS, the May 29 deadline applies to all corporations (including branches, representative offices, regional headquarters and regional operating headquarters of foreign corporations) with fiscal years ending 31 December, including those under SEC Extension Offices; other fiscal year-ends must file within 120 calendar days of fiscal year-end. Brokers and dealers with 31 December year-ends must file annual reports by 30 April, while those with other year-ends must file SEC Form 52-AR within 110 calendar days of year-end; Philippine Stock Exchange-listed entities, registered but unlisted issuers, public companies, and other entities covered under Section 17.2 of Republic Act No. 8799 must file AFS within 105 calendar days after fiscal year-end as an attachment to annual reports. Companies audited by the Commission on Audit are excluded from the deadline but must attach an affidavit (and a COA confirmation letter) covering timely COA submission and completion of the audit; non-listed registered issuers filing SEC Form 17-EX for 2026 follow the May 29 or 120-day timeline, as applicable. AFS (other than consolidated financial statements) must carry a Bureau of Internal Revenues “received” stamp or, for online BIR filings, a system-generated confirmation containing the Bureau’s successful upload confirmation; audited AFS are required above specified thresholds, including PHP 3 million in total assets or liabilities for stock and nonstock corporations. GIS must be filed via eFAST within 30 days of the actual annual stockholders’ meeting (stock corporations) or annual members’ meeting (nonstock corporations), or on the anniversary of the issuance of SEC licences for foreign corporations. One person corporations are not required to file GIS, but must submit the SEC Form for Appointment of Officers within 15 days of certificate of incorporation issuance or within five days from when a change was reflected.

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