Securities and Exchange Commission


General Information Sheet


Audited Financial Statement



Enhanced Community Quarantine


SEC issues guidelines for filing of GIS and extends deadline for filing of AFS

SEC extends deadline for corporations to file their GIS and AFS in light of COVID-19 and the community quarantine. 

Client Alert - 3 April 2020 (Updated on 15 July 2020)

The Securities and Exchange Commission ("SEC") has further adjusted the deadlines for filing the General Information Sheet ("GIS") and Audited Financial Statement ("AFS") of corporations due to the temporary closure of the SEC main office until 26 July 2020 due to COVID-19. The complete guidelines may be found here.

A. Filing of GIS


Deadline to file GIS

The corporation held its annual stockholders’ meetings during the Enhanced Community Quarantine and Modified Enhanced Community Quarantine in the National Capital Region

  • On or before August 31, without incurring penalties

If the annual meeting is scheduled between 1 March 2020 and 31 May 2020 but was not held.

  • The non-holding of the annual meeting should be reported to the SEC within 30 days from the original meeting date through the following means:
    • mail (ordinary or registered); or

    • private courier; or

    • email to: (a); (b); or (c)

  • The notice should already specify the new date for the annual meeting which is within 60 days from the originally scheduled date.

B. FIling of AFS

Corporations will strictly follow the filing schedule below based on their SEC registration or license numbers.

Filing schedule

Last Digit of SEC Registration/ License Number

July 1, 2, 3, 6, 7,8, 9, 10

August 10, 11, 12, 13, 14

  • 1 and 2

July 13, 14, 15, 16, 17

August 17, 18, 19, 20

  • 3 and 4

July 20, 21, 22, 23, 24

August 24, 25, 26, 27, 28

  • 5 and 6
July 27, 28, 29, 30
  • 7 and 8
August 3, 4, 5, 6, 7
  • 9 and 0

C. Modes of filings the GIS and AFS

Submissions to the SEC Main Office may be made through the following:

  • Courier services using the SENS facility at
    • The submission should be addressed to: Electronic Records Management Division, ICTDSecurities and Exchange Commission, Ground Floor, Secretariat Building, PICC Complex, Pasay City
  • Email - Corporations may continue sending the scanned copies of their duly signed and, if applicable, notarized reports through email at the following addresses:
Report Email Address
Annual Financial Statements
General Information Sheet

The documents will be considered received on the date reflected in the Acknowledgment Receipt that the Commission will send through email. 

Corporations outside the National Capital Region may continue filing their reports with the SEC Extension Offices.

D. Requesting a return copy of the filed GIS and AFS

Corporations may request for their return copies by including in their submissions prepaid return envelopes with stamps. No request for return copies may be processed on the same day.

Alternatively, they may request for plain or authenticated copies of their AFS , GIS and other documents through the SEC Express System at two months after receipt.

Need help with your GIS and AFS?

If you have any questions you can consult our Partner Lawyers fast and at affordble rates.

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The Legal Tree team
Mobile: +63 908 633 5638