HOA reports to DHSUD: registration, annual reports, elections
This page is for the officers of a homeowners' association (HOA) in a subdivision or village — the president, secretary or treasurer who must keep the association in order with the Department of Human Settlements and Urban Development (DHSUD). By the end you will know what DHSUD asks for after registration, every year, and after every election, with the rule each comes from.
PhilForms fills the BIR registration form an HOA needs and makes receipts and statements of account for dues. DHSUD's own forms are on DHSUD's site; you file with the DHSUD Regional Office.
DHSUD, not the SEC, regulates HOAs
"The registration, regulation and supervision of HOAs are hereby transferred to the Department" — DHSUD took this over from the HLURB (RA 11201, sec. 25(c)). Every association of homeowners must register, and registration gives it juridical personality (RA 9904, sec. 4).
So when an HOA is asked for a General Information Sheet (GIS), it is DHSUD's GIS — not the SEC's GIS for corporations. The current rules are the 2024 Revised Implementing Rules and Regulations of RA 9904, DHSUD Department Circular No. 2024-018 (2024 Revised IRR). DHSUD's HOA forms and checklists are on its HOA Downloadable Forms page.
An association registered with the SEC or the old HIGC that never re-registered with the HLURB "shall re-register with the DHSUD"; failing to re-register within six months from the rules' effectivity suspends its registration (2024 Revised IRR, secs. 31–32). Check the deadline that applies today with your DHSUD Regional Office.
Within 90 days of registration: the BIR papers
Within ninety days from the release of the Certificate of Incorporation, the association submits to the Regional Office its BIR Certificate of Registration and TIN; not doing so is a ground for suspension (2024 Revised IRR, sec. 62). The BIR form for an association is BIR Form 1903 (taxpayer type "Non-Stock, Non-Profit Organization" — BIR Form 1903). For the tax side of dues, read Are HOA dues taxable?.
Every year: the annual reports
"On or before the end of every calendar year", the Board submits to the Regional Office (2024 Revised IRR, sec. 64):
Report · What it is (sec. 64); a. General Information Sheet · Notarized, with the names of the board members and the executive and other accountable officers; b. Master list of members · Updated, certified by the secretary and attested by the president; c. Board resolutions · Those issued for the year on policies and rules, especially penalties, suspension or reinstatement of delinquent members; d. Minutes of the General Assembly · Prepared by the secretary, attested by the president, with the signed attendance sheet; e. Housing program certification · Only for associations under CMP, LTAP and other government housing programs
Separately, the latest verified financial statement — certified by the treasurer and auditor, attested by the chairperson or president, with a summation of expenses — goes to the Regional Office within ninety days from the close of the preceding accounting period; it is externally audited, preferably by a CPA, except for associations under CMP, LTAP and similar programs (same section). The law also asks that the yearly financial statement be posted in the association office or bulletin boards (RA 9904, sec. 17(c)).
Not submitting annual reports for three cumulative years, after notices from the Regional Office, is a ground to revoke the Certificate of Incorporation (2024 Revised IRR, sec. 37(c)).
Books the association keeps
Every association keeps a membership book, a cash receipt/disbursement book, ledgers, a record of all transactions, and minutes of general meetings and board meetings (2024 Revised IRR, sec. 63). Members may inspect the books and ask for the annual reports, including financial statements (RA 9904, sec. 7(b)).
Elections and the election report
Regular elections are held on the date in the bylaws, thirty days before the board's term expires (2024 Revised IRR, sec. 86). A board member's term may not exceed two years (RA 9904, sec. 15(d)). Within fifteen days from any regular or special election, the Election Committee submits the election report to the Regional Office, starting with the notice of election and proof that it was served and posted (IRR sec. 101). New board members undergo a free orientation within thirty days after election (RA 9904, sec. 12(e)).
Questions
Ano ang kailangan namin ipasa sa DHSUD every year? Before the end of each calendar year: a notarized GIS, the updated master list of members, the year's board resolutions and the General Assembly minutes; and the financial statement within 90 days after the accounting period closes (2024 Revised IRR, sec. 64).
Our HOA was asked for a GIS — is that the SEC form? No. An HOA's GIS goes to the DHSUD Regional Office as part of its annual reports (IRR sec. 64(a)); DHSUD has regulated HOAs since RA 11201 (RA 11201, sec. 25(c)). DHSUD's forms are on its HOA Downloadable Forms page.
Kailan ang report pagkatapos ng eleksyon? Within fifteen days from the election, the Election Committee submits it to the Regional Office (2024 Revised IRR, sec. 101).
What happens if we skip the annual reports? Not submitting them for three cumulative years after notices is a ground to revoke the association's Certificate of Incorporation (IRR sec. 37(c)).
Last checked 2026-10-23. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.