THE Securities and Exchange Commission (SEC) has extended the deadline for the submission of annual financial statements (AFS) and other annual reports following the Bureau of Internal Revenue’s (BIR) extension of income tax return filings.
In an April 15 notice, the SEC said the adjustment would give corporations more time to complete and submit their financial reports.
Under SEC Memorandum Circular 9, Series of 2026, the AFS submission deadline for domestic and foreign corporations whose fiscal years ended Dec. 31, 2025 was moved to June 15 from May 29.
The extension covers all corporations, including branch offices, representative offices and regional headquarters and operating headquarters of foreign firms as well as those under SEC extension offices.
For issuers of securities and public companies required to submit annual reports, the deadline for filing SEC Form 17-A with AFS attachments was extended to May 15 while brokers and dealers filing SEC Form 52-AR now have a deadline of May 15 instead of April 30.
“The SEC is giving corporations more time to submit their AFS so that they may take advantage of the extension provided by the BIR,” SEC Chairman Francis Lim said.
“Beyond the alignment, we want to provide corporations ample time to finalize their reports and ensure the accuracy and completeness of information provided in their financial statements,” he added.
All submissions must be filed through the SEC’s Electronic Filing and Submission Tool (eFAST), with companies required to attach proof of filing from the BIR where applicable.
