Securities and Exchange Commission Philippines

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2026-09-11Revised Guidelines on the Conduct of Corporate Governance Training and the Accreditation of Institutional Training Providers, Resource Speakers, and In-House Corporate Governance Training
2026-08-26SEC MC No. 24, series of 2026 — Mandatory Use of the Online Application for Registration Statements (OARS)
2026-08-26SEC MC No. 24, series of 2026 — MANDATORY USE OF THE ONLINE APPLICATION FOR REGISTRATION STATEMENTS (OARS)
2026-07-27SEC MC No. 23, Series of 2026 — Blockchain-Based Digital Signing and Authentication of SEC-Related Documents Using the SEC VERITAS
2026-07-27Blockchain-Based Digital Signing and Authentication of SEC-Related Documents Using SEC VERITAS
2026-07-22Adoption of Philippine Financial Reporting Standards and PIC Q&As
2026-07-20Guidelines on the Implementation of Paperless Filing for Select Amendment Applications Through the eAMEND Portal
2026-07-07SEC MC No. 20, Series of 2026: Prudential, Disclosure, and Market Conduct Guidelines for Financing and Lending Companies
2026-06-17SEC Memorandum Circular No. 19, Series of 2026: Extension of Discounted Fees for MSME Securities Registration
2026-05-22SEC MC No. 18, Series of 2026: Further Reduction of Fees for IT-Related Services
2026-05-21SEC Memorandum Circular No. 17, Series of 2026: Term Limit of Broker Directors of an Exchange
2026-05-14SEC MC No. 16, Series of 2026 — Suspension of Per Month Delay Penalty for Late and Non-Filing of Reportorial Requirements
2026-05-14SEC MC No. 15, Series of 2026: Further Amendments to Rule 10.1.5 on Qualified Buyers
2026-04-08SEC Memorandum Circular No. 14, Series of 2026: Rules on Umbrella Funds
2026-03-26SEC MC No. 13, Series of 2026: Extending Discounted Filing Fees for MSMEs
2026-02-25SEC MC No. 12, Series of 2026 — Guidelines on the Issuance and Disclosure of Sukuk
2026-02-24SEC MC No. 11, Series of 2026 — Minimum Public Ownership Rules for Issuers of Shares of Stock to Be Listed on an Exchange
2026-02-16SEC MC No. 10 Series of 2026 Guidelines on the Compliances of One Person Corporations
2026-02-13SEC Memorandum Circular No. 09, Series of 2026: Filing of Annual Financial Statements and General Information Sheet
2026-02-11SEC Memorandum Circular No. 8 Series of 2026: 2026 Rules of Procedure of the Securities and Exchange Commission
2026-01-26SEC Memorandum Circular No. 7, Series of 2026: Term Limit of Independent Directors
2026-01-22SEC Memorandum Circular No. 6 Series of 2026 Expanding Coverage of Subscription Contract
2026-01-20SEC Memorandum Circular No. 5 Series of 2026: Amendments to Rule 39.1.4 Governing Registrars of Qualified Buyers
2026-01-20SEC MC No. 04, Series of 2026: Amendments to SRC Rule 68 Audit Threshold
2026-01-12SEC Memorandum Circular No. 3 Series of 2026 on eAMEND Portal Amendment Processing Guidelines and Penalty Schedules
2026-01-09SEC MC No. 02, Series of 2026 — Extending Discounted Filing Fees for MSMEs
2026-01-08SEC Memorandum Circular No. 1, Series of 2026: Revisions to the Implementing Rules and Regulations of the REIT Act of 2009
2025-12-23SEC MC No. 16, Series of 2025: Adoption of PFRS on Sustainability Disclosures
2025-12-22Beneficial Ownership Disclosure Rules of 2026
2025-12-10SEC Memorandum Circular No. 14, Series of 2025: Recalibrated Ceilings on Interest Rates and Fees for Financing and Lending Companies
2025-09-24SEC Guidelines on Philippine Green Equity
2025-09-19SEC MC No. 12, Series of 2025 — Amendments to Rule 8.1.2 on Enhanced Shelf Registration
2025-09-12SEC MC No. 11, Series of 2025: Guidelines on Exempt Transactions Under Section 10 of the Securities Regulation Code
2025-08-07SEC MC No. 10, Series of 2025: Repeal of Rules on Trading of B Shares and Acceptance of A or B Certificates
2025-07-24SEC MC No. 09, Series of 2025: Streamlining the 45-Day Registration Statement Review Process and Providing a Discounted Registration Fee
2025-07-16SEC MC No. 08, Series of 2025 — Discounted Filing Fees for MSMEs
2025-07-14SEC MC No. 07, Series of 2025 — Guidelines for Ease of Doing Business and Strict Timelines in Application Processing
2025-06-25SEC Memorandum Circular No. 06, Series of 2025 on Reduction of Fees for IT-Related Services
2025-05-30SEC Rules on Crypto-Asset Service Providers (SEC CASP Rules)
2025-05-30SEC Guidelines on the Operations of Crypto-Asset Service Providers (SEC CASP Guidelines)
2025-04-04SEC MC No. 03, Series of 2025: Mandatory Use of ZERO in Corporation Registration via eSPARC and OneSEC
2025-03-28SEC MC No. 02, Series of 2025 — Rules on Single Business Group Investment Limitation
2025-03-11SEC MC No. 01, Series of 2025 — 2025 Filing of Annual Financial Statements and General Information Sheet
2025-01-07SEC Guidelines on Disclosure of Fee-Related Information of External Auditors
2024-11-29SEC MC No. 17, Series of 2024: Extension of Enhanced Compliance Incentive Plan Applications Until 31 December 2024
2024-11-25SEC MC No. 16, Series of 2024 — Deferral of PFRS 17 for MBAs and HMOs
2024-09-21SEC MC No. 14, Series of 2024: Guidelines on Accreditation of PERA Market Participants
2024-09-20SEC MC No. 15, Series of 2024 — Guidelines on Security Deposit of PERA Administrators
2024-08-30SEC MC No. 13, Series of 2024 — Enhanced Compliance Incentive Plan
2024-07-16SEC MC No. 12, Series of 2024: Guidelines for Registration of Securities for Real Estate Rental Pool Agreements
2024-07-11SEC MC No. 11, Series of 2024: Minutes of the Meeting of Stockholders
2024-07-10SEC Memorandum Circular No. 10, Series of 2024: Electronic SEC Universal Registration Environment (eSECURE)
2024-04-25SEC Guidelines for Cornerstone Investors in Initial Public Offerings
2024-04-25SEC Memorandum Circular No. 9, Series of 2024: SEC Stratbox (Strategic Sandbox)
2024-04-17SEC Memorandum Circular No. 07, Series of 2024: Removal of Minimum Commission Charged by PSE Stockbrokers
2024-03-27SEC MC No. 06, Series of 2024: Updated Fines and Penalties on Late and Non-Submission of AFS and GIS
2024-02-23SEC Memorandum Circular No. 05 Series of 2024: Guidelines on the Philippine Sustainable Finance Taxonomy
2024-02-22SEC Memorandum Circular No. 4, Series of 2024: Guidelines for Simplified Securities Registration for PowerGen and Distribution Utilities
2024-02-19SEC MC No. 03, series of 2024 Guidelines on the Use of eAmend Portal
2024-02-06SEC Memorandum Circular No. 02, Series of 2024: 2024 Filing of Annual Financial Statements and General Information Sheet
2024-01-31SEC Memorandum Circular No. 01, Series of 2024 Adoption of Philippine Financial Reporting Standards (PFRSs) and Philippine Interpretations Committee Questions and Answers (PIC Q&As)
2023-12-28SEC Memorandum Circular No. 23, Series of 2023: Integration of MC28 s. 2020 and MC1 s. 2021 Compliance with eSPARC, OneSEC, and eFAST Portals
2023-12-05SEC MC No. 22, Series of 2023 Guidelines on Filing and Annual Fees for REIT Fund Managers and Compliance Officers
2023-11-14SEC Memorandum Circular No. 21, Series of 2023
2023-11-06SEC MC No. 20, Series of 2023 Final Extension of Amnesty Applications until 31 December 2023
2023-10-26SEC MC No. 19, Series of 2023 — Guidelines on Declaration of Delinquent Status and Revocation of Certificate of Registration of Corporations under Sections 21 and 177 of the Revised Corporation Code
2023-10-09SEC MC No. 18, Series of 2023: Guidelines on Digital Submission and Reduction of Hard Copies
2023-09-29SEC MC No. 17, Series of 2023 Extension of Amnesty Applications Until 06 November 2023
2023-09-26SEC MC No. 16, Series of 2023 Revised Guidelines on the Determination of Retained Earnings Available for Dividend Declaration
2023-09-21SEC Guidelines on Eligible Blue Projects and Activities for the Issuance of Blue Bonds in the Philippines
2023-09-19SEC MC No. 14, Series of 2023 Proposed Amendments to Annex C of Rule 12 of the Securities Regulation Code
2023-09-12SEC MC No. 13, Series of 2023 Guidelines on Annex C of Rule 12 of the Securities Regulation Code Interpreting the Comparative Periods Required in the Management’s Discussion and Analysis
2023-09-06SEC MC No. 12, Series of 2023: Amendments to Section 39.1.4.1 of the IRR of the Securities Regulation Code
2023-08-11SEC MC No. 11 Series of 2023: Amendments to 2015 SRC Rules and MC No. 16 Series of 2004
2023-08-01SEC MC No. 09, Series of 2023 Further Extension of Amnesty Deadline and Streamlining of Application Process
2023-08-01SEC Memorandum Circular No. 10, Series of 2023: SEC Fees and Charges for Certain IT Related Services
2023-06-22SEC MC No. 08, Series of 2023 — Securing & Expanding Capital for Farms & Agri-Business Related Modernization Schemes (SEC FARMS)
2023-05-02SEC MC No. 07, Series of 2023: Guidelines on Application for Allocation of ISIN, CFI, and FISN Codes
2023-04-28SEC Memorandum Circular No. 06, Series of 2023: Amendment of MC No. 2, Series of 2023, and Extending the Deadline of Amnesty Applications
2023-04-27SEC Rules and Regulations of the Financial Products and Services Consumer Protection Act of 2022
2023-04-25SEC Memorandum Circular No. 04, Series of 2023: Adoption of ASEAN Sustainable and Responsible Fund Standards
2023-04-05ASEAN Sustainability-Linked Bond Standards Disclosure Checklist and FAQs
2023-03-15SEC MC No. 2, Series of 2023: Grant of Amnesty for Non-Filing and Late Filing of GIS and AFS and Non-Compliance with MC No. 28, s. 2020
2023-03-01Extension of Deadlines for the 2023 Filing of Annual Financial Statements
2023-01-03SEC Memorandum Circular No. 11, Series of 2022: Rules on Sustainable and Responsible Investment Funds
2022-12-19SEC Memorandum Circular No. 10, Series of 2022: Amendments to GIS Requirements on Beneficial Ownership
2022-12-12MC No. 09 s. of 2022 — 2023 Filing of Annual Financial Statements and General Information Sheet
2022-09-19MC No. 08 s. of 2022 — Guidelines on Arbitration of Intra-Corporate Disputes for Corporations
2022-08-26SEC Rules on Qualified and Eligible PERA Investment Products
2022-06-09MC No. 06 s. of 2022 — Extension on the Deadline of Compliance of Paragraphs 5.C. and 5.D. of Part III of the Revised SRC Rule 68 Particularly on the Transition from Sole Practitioner to Partnership Structure and two (2) – Partner Requirement
2022-03-08MC No. 05 s. of 2022 — Guidelines on Corporate Dissolution under Sections 134, 136 and 138 of the Revised Corporation Code
2022-03-02Disqualifications of Directors, Trustees, and Officers of Corporations and Guidelines for Their Removal
2022-03-01SEC Memorandum Circular No. 03 s. 2022 Implementing BSP Circular No. 1133 on Interest Rate Ceilings for Lending Companies
2022-02-08MC No. 02 s. 2022 — Schedules for Filing of Annual Financial Statements and General Information Sheet
2022-01-31SEC Memorandum Circular No. 1 s. 2022: Adoption of Philippine Standards on Auditing and Philippine Financial Reporting Standards
2021-12-31SEC Memorandum Circular No. 13 Series of 2021: Annual Corporate Governance Report
2021-12-09Revised Rules and Regulations on the Implementation of the SEC Oversight Assurance Review (SOAR) Inspection Program
2021-11-12MC No. 11 s. 2021 — Adjusted Deadline for Filing Additional Securities Deposit
2021-11-05Moratorium on New Online Lending Platforms
2021-08-16SEC Memorandum Circular No. 09 s. 2021: Rules on Authorisation of Investment Companies as Qualifying CIS and Recognition of Foreign CIS Under the ASEAN CIS Framework
2021-07-13SEC Memorandum Circular No. 08 Series of 2021: Amendment to Clarify Transitory Provisions for Real Estate Accounting
2021-04-23SEC Memorandum Circular No. 07 s. 2021 — Calling of Special Stockholders’ Meetings
2021-04-22MC No. 06 s. 2021 — Amendments on the SRC Rules 9 and 10
2021-04-11MC No. 05 s. 2021 — Extension of the Deadline for the Submission of 2020 Annual Reports
2021-03-30SEC Memorandum Circular No. 04 s. 2021 Amending AML/CFT Guidelines for Financing and Lending Companies
2021-03-09SEC Memorandum Circular No. 03 Series of 2021: Schedule and Procedure for Filing Annual Reports
2021-02-15SEC Memorandum Circular No. 02 Series of 2021 on Compliance with Section 4 of SEC MC 18 Series of 2019 for Newly Registered Financing and Lending Companies
2021-01-27MC No. 01 s. 2021 — Guidelines in Preventing the Misuse of Corporations for Illicit Activities through Measures Designed to Promote Transparency of Beneficial Ownership
2021-01-07MC No. 37 s. 2020 — Regulatory Relief Measures to Manage the Effects of the COVID-19 Pandemic
2021-01-07MC No. 36 s. 2020 — 2020 Compliance Officer’s Certification
2020-12-28SEC Memorandum Circular No. 35 Series of 2020: Financial Reporting Relief in Light of Covid-19 Pandemic
2020-12-17SEC MC No. 34 s. 2020 — Deferral of PIC Q&A No. 2018-12 and IFRIC Agenda Decision for Real Estate Industry
2020-12-07SEC Memorandum Circular No. 33 s.2020 — Amendments to the Implementing Rules and Regulations of the Investment Company Act
2020-11-18MC No. 32 s.2020 — Basis of Preparation of Audited Financial Statements for BSFIs
2020-11-09MC No. 31 s.2020 — Non-Imposition of Fines and Other Monetary Penalties for Non-Filing, Late Filing and Failure to Comply with Compulsory Notification and other Reportorial Requirements
2020-11-032020 Guidelines on the Submission and Monitoring of the Money Laundering and Terrorist Financing Prevention Program (MTPP)
2020-11-03SEC Memorandum Circular No. 30 s.2020: Revision of Foreign Corporation GIS to Include Beneficial Ownership
2020-10-27MC No. 28 s.2020 — Requirement for Corporations, Partnerships, Associations, and Individuals to Create and/or Designate E-mail Account Address and Cellphone Number for Transactions with the Commission
2020-10-14SEC Memorandum Circular No. 27 Series of 2020: Guidelines for Conversion of Corporations to One Person or Ordinary Stock Corporations
2020-09-25SEC Guidelines on Risk-Based AML/CFT Implementation and Risk Rating System for Covered Persons
2020-09-09MC No. 25 s. 2020 — Guidelines in the Filing, Investigation and Resolution of Complaints for Violation of the Right to Inspect and/or Reproduce Corporate Records
2020-08-25MC No. 24 s.2020 — Guidelines on Posting of Additional Securities Deposit, Substitution of Securities Deposit, and Change of Resident Agent
2020-08-18SEC Memorandum Circular No. 22 Series of 2020: Guidelines on Corporate Term
2020-08-18SEC Memorandum Circular No. 23 Series of 2020: Rules on Corporate Debt Vehicle
2020-08-13SEC Rules on the Number of Independent Directors and Sectoral Representatives of Exchanges and Other Organized Markets
2020-08-13MC No. 21 s.2020 — Rules on Simplified Onboarding Procedures for Low Risk Accounts
2020-08-06SEC Memorandum Circular No. 19 s.2020 — Signatories of the Manual on Corporate Governance and Penalty for Noncompliance
2020-05-11SEC Memorandum Circular No. 18 Series of 2020: Procedures for Filing Audited Financial Statements and General Information Sheets Post-Community Quarantine
2020-05-07SEC MC No. 17 s.2020 — Extension of Filing Deadlines for 2020 Annual Reports and Quarterly Reports
2020-04-29MC No. 16 s.2020 — Guidelines on Authentication of Articles of Incorporation in Applications for Registration of New Domestic Corporations
2020-04-28SEC Memorandum Circular No. 15 s.2020 — Rules on Investment in Financial Derivatives
2020-04-28MC No. 14 s.2020 — Shareholders’ right to put items on the Agenda for Regular/ Special Stockholders’ meetings
2020-04-21MC No. 13 s.2020 — Extension of Deadline for the Submission of Sustainability Report (SR)
2020-04-07MC No. 12 s.2020 — Shareholders’ Approval on Sale of Corporate Assets
2020-03-26MC No. 11 s.2020 — Guidelines for the Submission or Filing of Securities Deposit during the COVID-19 Outbreak and the Enhanced Community Quarantine
2020-03-20SEC Memorandum Circular No. 10 s.2020: Guidelines on Electronic Submission of Documents and Recognition of Electronic Signatures
2020-03-18SEC MC No. 09 s.2020 — Guidelines for the filing of the General Information Sheet (GIS) during the COVID-19 Outbreak and Enhanced Community Quarantine
2020-03-16SEC Memorandum Circular No. J3 Series of 2020: Adoption of Accounting Standards and PIC Q&As
2020-03-16Guidelines on Preventive Measures Against COVID-19 in SEC Record Handling
2020-03-12Guidelines on Remote Attendance and Participation in Corporate Meetings via Teleconferencing and Electronic Means
2020-03-12MC No. 05 s.2020: Extension of Filing of 2019 Annual Reports, 2020 Quarterly Reports, and 2019 Audited Financial Statements
2020-02-21MC No. 03 s.2020 — Notice of Regular Meetings of the Stockholders/Members
2020-02-21MC No. 04 s.2020 Deferment of IFRIC Agenda Decision on Over Time Transfer of Constructed Goods and PAS 23 Borrowing Costs for Real Estate Industry
2020-01-21SEC Memorandum Circular No. 2 Series of 2020: 2020 Filing of Annual Financial Statements and General Information Sheet
2020-01-20Revised Implementing Rules and Regulations of Republic Act No. 9856 (REIT Act of 2009)
2019-12-272019 Guidelines for the Protection of SEC Registered Non-Profit Organizations from Money Laundering and Terrorist Financing Abuse
2019-12-19MC No. 24 s.2019 – Code of Corporate Governance for Public Companies and Registered Issuers
2019-11-25SEC Memorandum Circular No. 23 s.2019: Guidelines on the Revival of Expired Corporations
2019-11-21SEC Memorandum Circular No. 22 s.2019 Adoption of Philippine Interpretations Committee Questions and Answers
2019-11-13Guidelines on the Adoption of Centralized Framework for Accreditation of External Auditors by SEC, BSP, and IC
2019-11-13SEC MC No. 21 s.2019: Rules on Independent Oversight, NAV Calculation, Fund Manager Qualifications, and Liquidation
2019-09-18SEC Memorandum Circular No. 19 s.2019: Disclosure Requirements for Financing and Lending Company Advertisements and Online Lending Platform Reporting
2019-08-23SEC Memorandum Circular No. 18 s.2019 Prohibition on Unfair Debt Collection Practices of Financing and Lending Companies
2019-08-06MC No. 17 s.2019 – Revised Guidelines on Securities Deposit of Branch Offices of Foreign Corporations
2019-07-30SEC Memorandum Circular No. 16 s.2019 – Guidelines on the Number and Qualifications of Incorporators Under the Revised Corporation Code
2019-07-26MC No. 15 s.2019 — Amendment of SEC Memorandum Circular No. 17, Series of 2018 on the Revision of the General Information Sheet (GIS) to include Beneficial Ownership Information
2019-07-08SEC Memorandum Circular No. 14 s.2019: Rules and Regulations Governing Crowdfunding
2019-06-21SEC Memorandum Circular No. 13 Series of 2019: Amended Guidelines and Procedures on the Use of Corporate and Partnership Names
2019-06-07SEC Memorandum Circular No. 12 Series of 2019: Adoption of Revised Conceptual Framework
2019-05-30SEC Memorandum Circular No. 11 s.2019 – Amendment to ICA Rule 7.9
2019-04-26SEC Memorandum Circular No. 10 s.2019: Rules on Material Related Party Transactions for Publicly-Listed Companies
2019-04-26MC No. 07 s.2019 – Guidelines on the Establishment of a One Person Corporation (OPC)
2019-04-26Guidelines on the Issuance of Sustainability Bonds Under the ASEAN Sustainability Bonds Standards in the Philippines
2019-04-26Guidelines on the Issuance of Social Bonds Under the ASEAN Social Bonds Standards in the Philippines
2019-04-05SEC Memorandum Circular No. 6 Series of 2019: Deferral of PIC Q&A 2019-03 for Sugar Millers
2019-03-14Guidelines on the Implementation of ACMF Pass under the ASEAN Capital Market Professional Mobility Framework
2019-02-18Sustainability Reporting Guidelines for Publicly-Listed Companies
2019-02-15SEC Memorandum Circular No. 3 s.2019: Deferral of PIC Q&A Nos. 2018-12-H and 2018-14 for Real Estate Industry
2019-02-08MC No. 02 s.2019 – Amendments to Rule 5.8.2 of the Investment Company Act Implementing Rules and Regulations
2019-01-11MC No. 01 s.2019 – 2019 Filing of Annual Financial Statements and General Information Sheet
2018-11-28SEC Memorandum Circular No. 17 s.2018: Revision of the General Information Sheet to Include Beneficial Ownership Information
2018-11-09Guidelines for the Protection of SEC Registered Non-Profit Organizations from Money Laundering and Terrorist Financing Abuse
2018-11-09SEC Memorandum Circular No. 16 s.2018: 2018 AML/CFT Guidelines for SEC Covered Institutions
2018-10-31SEC Memorandum Circular No. 14 s.2018 Deferring PIC Q&A 2018-12 Implementation for Real Estate Industry
2018-09-06SEC Memorandum Circular No. 12 s.2018: Guidelines on the Issuance of Green Bonds under the ASEAN Green Bond Standards in the Philippines
2018-09-06SEC Memorandum Circular No. 13 Series of 2018 Adoption of Accounting Standards and Interpretations
2018-08-23Rules on the Administration of Government Securities Benchmarks
2018-08-14SEC Memorandum Circular No. 10 s.2018: Rules on Determination of Trust Funds as Qualified Buyers
2018-07-18SEC Memorandum Circular No. 9 Series of 2018 – Amendment of Guidelines on Corporate and Partnership Names
2018-04-23SEC Memorandum Circular No. 8 s.2018: Shareholder Approval for External Auditor Changes and Audit Committee Composition
2018-04-23MC No. 07 s.2018 – Amendment to Rule 38.2.7 of the 2015 Implementing Rules and Regulation of the Securities Regulation Code
2018-04-06SEC Memorandum Circular No. 6 s.2018 – Adoption of New Accounting Standards and Amendments to Existing Accounting Standards
2018-03-28SEC Memorandum Circular No. 5 Series of 2018: Adoption of PFRS for Small Entities
2018-03-02MC No. 04 s.2018 – Certification Requirements for Salesman (Brokers/Issuers of Proprietary/Non-Proprietary Shares)
2018-01-23SEC Memorandum Circular No. 3 Series of 2018: Filing of Annual Financial Statements and General Information Sheet
2018-01-23MC No. 02 s.2018 – Compliance with SEC-Prescribed Website Template
2018-01-10SEC Memorandum Circular No. 1 s.2018: Adoption of Revised Auditing Standards and Amendments to Accounting Standards