Reportorial Requirements of Corporations Registered with the SEC

Reportorial Requirements of Corporations Registered with the SEC

Every company registered with the Securities and Exchange Commission (SEC) has certain obligations to fulfill. This includes reportorial requirements, which are stipulated by laws such as the Securities Regulation Code and the Corporation Code of the Philippines.

Continue reading to learn more about your corporation’s reportorial requirements and when you need to file these reports.

Do you need to file reports with the SEC? 

The following are required by law to comply with SEC’s reportorial requirements:

  • Registered stock (includes foreign entities) and non-stock (includes NGOs and foundations) corporations with primary licenses
  • Corporations with secondary licenses
  • Others, as long as required by the SEC to submit reportorial requirements whether on a regular or special basis 

What are the reports you need to file with the SEC?

 It depends on the type of license your corporation has.

For corporations with primary licenses

All registered corporations with primary licenses are required by the SEC to submit their respective General Information Sheet (GIS) forms and Audited

Financial Statements (AFS).

  • General Information Sheet (GIS): The GIS is usually due within 30 days after the annual stockholders’ or members’ meeting. It must be printed on an A4-sized bond paper, complete with a cover page. Four copies must be submitted to the SEC.
  • Audited Financial Statements (AFS): The AFS must have a “RECEIVED” stamp by the BIR and should be submitted within 120 calendar days after the end of the fiscal year. Like the GIS, it should also be printed on A4-sized bond papers. Four copies must be submitted to the SEC.

Corporations that earn a gross sales/revenue of at least Php 10 million are required to submit both hard and electronic copies of the aforementioned documents.

Some corporations with primary licenses are required to submit certain reports aside from the GIS and AFS:

  • Foundations
    • Sworn Statements (SSAF)
    • Certifications of Existence of Programs/Projects/Activities (CEP)
  • Foreign corporations: Branch and regional offices
    • Notification Update Form (NUF)
  • Multinational companies: Regional operating headquarters and regional headquarters
    • Notification Update Form (NUF)

For more information about reportorial requirements for corporations with primary licenses, click here.

For corporations with secondary licenses:

Corporations with secondary licenses include a variety of entities, all of which have specific sets of reportorial requirements which you can find here:

Where can I find more information about reportorial requirements with the SEC?

 The SEC has an incredibly detailed Citizen’s Manual on Reportorial Requirements. You can print it out so you can have a hard copy posted in your company’s office.


Do you need help in filing your corporation’s reportorial requirements?

We can assist you with completing and filing your documents with the SEC. Don’t hesitate to call us today at +1.806.553.6552 (USA) or +63.917.8922337 (PH), or get in touch with us here.