Legal Heads Up

SEC Memorandum Circular No. 1 series of 2019 (10 January 2019)

2019 Filing of Annual Financial Statements and General Information Sheet

I. Audited Financial Statements (AFS) of Companies whose Fiscal Year ends on 31 December 2018:

  • Filing of AFS depending on the last numerical digit of SEC registration or license number shall be in accordance with the following schedule:

Deadline (on or before)

Last Numerical Digit

April 22, 23, 24, 25, 26

1 and 2

April 29, 30, May 2 & 3

3 and 4

May 6, 7, 8, 9, 10

5 and 6

May 20, 21, 22, 23, 24

7 and 8

May 27, 28, 29, 30, 31

9 and 0

  • Late filings shall be accepted starting 03 June 2019 and shall be subject to the prescribed penalties which shall be computed from the date of the last day of filing schedule in paragraph 1

II. All corporations shall file their General Information Sheet (GIS) within 30 calendar days from:

Stock corporations

Date of annual stockholders’ meeting

Non-stock corporations

Date of annual members’ meeting

Foreign corporations

Anniversary date of the issuance of the SEC License

III. For modes of and venues for filing of AFS and GIS and other information, please see

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