The Securities and Exchange Commission (SEC) has extended the deadline for the submission of annual financial statements (AFS) and related reports following the Bureau of Internal Revenue’s move to adjust tax filing schedules.
In a notice dated April 14, the SEC revised timelines under Memorandum Circular No. 9, Series of 2026, after the Bureau of Internal Revenue extended the deadline for 2025 Annual Income Tax Returns to May 15.
As a result, corporations with fiscal years ending December 31, 2025 now have until June 15—moved from the original May 29 deadline—to submit their AFS, provided these are first stamped “received” by the BIR.
The updated schedule applies to all domestic and foreign corporations, including branch and representative offices, as well as regional headquarters and operating headquarters.
Meanwhile, brokers and dealers have until May 15 to submit SEC Form 52-AR with AFS attachments, while listed and non-listed issuers, public companies, and firms covered under the Securities Regulation Code may also file their annual reports (SEC Form 17-A) until the same date.
SEC Chairperson Francis Lim said the extension aims to give companies ample time to finalize accurate and complete financial reports while aligning with the BIR’s adjusted timeline.
All submissions must be filed through the SEC’s Electronic Filing and Submission Tool (eFAST), with companies required to attach proof of successful filing with the BIR.
