Regulatory Alerts2021-03-09
SEC Memorandum Circular No. 03 Series of 2021: Schedule and Procedure for Filing Annual Reports
The Securities and Exchange Commission mandates that all registered corporations submit their 2021 Annual Financial Statements, General Information Sheets, and other covered reports exclusively through the Online Submission Tool. The circular establishes a mandatory enrollment process for the OST, defines specific digital format requirements for document submissions, and outlines a coding-based filing schedule for stock corporations based on their SEC registration numbers. It also provides temporary alternative submission channels, such as OST kiosks and over-the-counter filing, to assist filers encountering technical difficulties during the initial implementation period.
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