Filing of AFS/ARs and GIS with the SEC

Updated as of 14 August 2020

The SEC Main Office will operate with a skeleton workforce from 4 – 18 August 2020 due to the re-imposition of Modified Enhanced Community Quarantine over NCR and other parts of Luzon, during which the public is advised to transact business online. (SEC Notice 03 August 2020)

In Notice dated 11 August 2020, the SEC further extended the deadlines for submission of PRINTED/HARD COPIES of Annual Financial Statements (AFS) and General Information Sheets (GIS) and reiterated the interim filing procedures as follows:

Adjusted Deadlines:

Corporations shall follow the adjusted deadlines below:


Deadlines for filing printed/hard copies of the AFS were further extended as follows:

Fiscal Years


Ended 30 November 2019 or 31 December 2019 regardless of SEC registration or license numbers

30 September 2020

31 January 2020

28 August 2020

29 February 2020

28 September 2020

31 March 2020

27 October 2020

30 April 2020

11 November 2020

31 May 2020

28 October 2020

30 June 2020

27 November 2020


Corporations that held their annual stockholders’ meetings during the previously imposed ECQ and MECQ in the National Capital Region may still submit their GIS until 30 September 2020 without penalties.

Modes of Filing for AFS and GIS:

The Notices dated 12 and 14 July 2020 provide that corporations shall submit their AFS and GIS through:

(1) Registered mail or courier services using the SENS facility at

Corporations may request:

  • return copies by including in their submissions prepaid return envelopes with stamps.
  • plain or authenticated copies of their AFS, GIS and other documents through the SEC Express System at two months after receipt.

Corporations shall submit three (3) copies of each report or four (4) copies if they wish to receive a return copy.

The SEC advised the public to submit their reports through couruer or registered mail only upon easing or lifting of travel restrictions.

(2) Optional email submissions of advance scanned copies of duly signed, and if applicable, notarized copies through:


Email Address

AFS for filing at the Main Office

GIS for filing at the Main Office

AFS and GIS for filing at the Baguio Extension Office

AFS and GIS for filing at the Tarlac Extension Office

AFS and GIS for filing at the Legazpi Extension Office

AFS and GIS for filing at the Cebu Extension Office

AFS and GIS for filing at the Bacolod Extension Office

AFS and GIS for filing at the Iloilo Extension Office

AFS and GIS for filing at the Cagayan de Oro Extension Office

AFS and GIS for filing at the Davao Extension Office

AFS and GIS for filing at the Zamboanga Extension Office

Documents shall be considered received on the date reflected in the Acknowledgment Receipt that the SEC shall send through email.

The PRINTED/HARD COPIES together with the Acknowledgment Receipt shall be submitted via SENS Filing (through courier or registered mail) to the SEC Main Office or to the SEC Extension Office concerned in person or through courier or mail on or before the adjusted deadlines provided above. Failure to submit the PRINTED/HARD COPIES of the reports before the deadlines notwithstanding submission via email shall be subject to penalties.

Corporations are still directed to follow pertinent previously issued guidelines posted on the SEC website at:

Click here to read the following referred issuances:

Disclaimer: The information in this website is provided for general informational purposes only. No information contained in this post should be construed as legal advice from Platon Martinez or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this post should act or refrain from acting on the basis of any information included in, or accessible through this post without seeking the appropriate legal or other professional advice on the particular facts and circumstances.