Keep a corporation in good standing with SEC: your forms
You run a stock or non-stock corporation (or a One Person Corporation) and must file SEC's yearly reports on time to avoid penalties.
Forms in this pack: General Information Sheet — stock corporation; General Information Sheet — non-stock corporation; Cover sheet for the annual financial statements; Unaudited financial statements — small non-stock corporation; One Person Corporation: appointment of officers (OPC-AO); The annual corporate income tax return (BIR).
General Information Sheet — stock corporation: Every year, within 30 calendar days after the actual annual stockholders' meeting, filed through eFAST (SEC MC No. 9, s. 2026, Sec. 5). Use the 2026 Version: SEC allowed the 2020 form only until 31 July 2026.
General Information Sheet — non-stock corporation: Every year, within 30 calendar days after the actual annual members' meeting, filed through eFAST (SEC MC No. 9, s. 2026, Sec. 5).
Cover sheet for the annual financial statements: Goes on top of the financial statements you file through eFAST — 29 May 2026 for a calendar-year corporation (SEC MC No. 9, s. 2026, Sec. 1).
Unaudited financial statements — small non-stock corporation: A non-stock corporation with total assets and total liabilities of ₱3M or less does not need an audit; it files unaudited statements with a sworn Statement of Management's Responsibility (SEC MC No. 9, s. 2026, Sec. 4).
One Person Corporation: appointment of officers (OPC-AO): Within 5 days of any change of officers (SEC MC No. 9, s. 2026, Sec. 6).
The annual corporate income tax return (BIR): The financial statements you file with SEC must first be stamped received by BIR or uploaded through BIR eAFS.
The GIS is due 30 calendar days after the ACTUAL annual meeting (stock: stockholders; non-stock: members; foreign corporation: the anniversary of its SEC license) — put your meeting date from the by-laws in your calendar.
Reports go through eFAST (efast.sec.gov.ph) only; email, courier and over-the-counter filings are no longer accepted.
The 2020 GIS form was allowed only until 31 July 2026 — file on the 2026 Version.
Every corporation must file these reports every year (Revised Corporation Code, Sec. 177); repeated non-filing can end in revocation.
Not for: Sole proprietors registered with DTI (they file nothing with SEC), and listed or public companies (they file SEC Form 17-A instead).
Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.
- Fill: General Information Sheet — stock corporation
- Fill: General Information Sheet — non-stock corporation
- Fill: Cover sheet for the annual financial statements
- Fill: Unaudited financial statements — small non-stock corporation
- Fill: One Person Corporation: appointment of officers (OPC-AO)
- Fill: The annual corporate income tax return (BIR)