Regulatory Alerts2026-02-13
SEC Memorandum Circular No. 09, Series of 2026: Filing of Annual Financial Statements and General Information Sheet
The Securities and Exchange Commission issued this circular to mandate the electronic filing of Annual Financial Statements and General Information Sheets for the 2026 fiscal year. It establishes a May 29, 2026 deadline for corporations with December fiscal years and specifies distinct submission windows for listed entities, brokers, and those audited by the Commission on Audit. The directive further enforces the use of the eFAST platform, outlines specific documentation requirements such as BIR stamps and management responsibility statements, and imposes penalties for late or non-compliant submissions.
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