2023-03-01

Added · Updated

Extension of Deadlines for the 2023 Filing of Annual Financial Statements

The Commission revises Sections 1.1 and 1.4 of Memorandum Circular No. 9, Series of 2022, to extend the filing deadlines for the 2023 Annual Financial Statements of corporations with calendar years ending on December 31, 2022. Filing schedules are assigned based on the last numerical digit of SEC registration or license numbers, ranging from May 29 to June 30, 2023, with late submissions accepted starting July 3, 2023, subject to penalties. The revised schedule excludes entities with fiscal years ending on dates other than December 31, 2022, public companies, and those audited by the Commission on Audit, which remain subject to their respective existing filing requirements.

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Securities and Exchange Commission Philippines

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