2023 SEC Filing Schedule of Audited Financial Statements (AFS) and General Information Sheet (GIS)

The SEC has issued Memorandum Circular (MC) No. 9 of 2022 that discusses the 2023 filing schedules of Annual Financial Statements (AFS) and General Information Sheet (GIS).

Under the said SEC MC, corporations including branch offices, representative offices, regional headquarters and regional operating headquarters of foreign corporations whose fiscal years ended on December 31, 2022 shall file their AFS through the SEC Electronic Filing and Submission Tool (eFAST) in accordance with the following schedule, depending on the last numerical digit of their SEC registration or license numbers:

Late filings or submissions after the due dates provided above shall be accepted starting June 5, 2023, and shall be subject to the prescribed penalties which shall be computed from the date of the last day of filing as stated in the MC.

The filing schedule above shall not apply to the following corporations:

• Those whose fiscal years end on a date other than December 31, 2022 (within 120 calendar days from the end of their respective fiscal years)

• Those whose securities are listed or registered but not listed on the Philippine Stock Exchange, those considered as public companies and other entities covered under Sec.17.2 of the SRC (within 105 calendar days after the end of the fiscal year)

• Those whose AFS are being audited by the COA if the required documents are attached to their AFS

In addition, all corporations shall file with the Commission their GIS within 30 calendar days from:

• Stock Corporation, the date of actual stockholder’s meeting

• Nonstock Corporation, the date of actual annual member’s meeting

• Foreign Corporations, the anniversary date of the issuance of their respective SEC license

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