Deadline for Filing of 2025 Annual Financial Statements moved

The deadlines for the filing of the 2025 Annual Financial Statements (AFS) and reportorial requirements of corporations with fiscal year ending December 31, 2025 are extended.

Pursuant to the approval of the Commission En Banc in its meeting held on 14 April 2026, and in light of the issuance by the Bureau of Internal Revenue (BIR) of Revenue Memorandum Circular (RMC) No. 30-2026 extending the deadline for the filing of the 2025 Annual Income Tax Returns (AITR) and its required attachments until 15 May 2026, the deadlines for the filing of the 2025 Annual Financial Statements (AFS) and related reportorial requirements of corporations with fiscal year ending December 31, 2025 are extended. 

Accordingly, the filing deadlines prescribed under SEC Memorandum Circular No. 9, Series of 2026 are revised as follows:

Revised Filing Schedule
Reportorial Requirement	Covered Entities	Original Deadline	Extended Deadline
Annual Financial Statements (AFS)	All domestic and foreign corporations	May 29, 2026	June 15, 2026
SEC Form 52-AR, with AFS as attachments	Brokers and dealers	April 30, 2026	May 15, 2026
Annual Reports (SEC Form 17-A), with AFS as attachment	Issuers with Securities listed in the PSE Issuers with securities registered but not listed on the PSE Public companies Other entities covered under Section 17.2 of the Securities Regulations Code (SRC)	April 15, 2026	May 15, 2026

All covered corporations are reminded to ensure that their AFS submitted to the Commission are duly received by the Bureau of Internal Revenue (BIR), in accordance with existing rules and Regulations.

For guidance and compliance.