The Securities and Exchange Commission (SEC) has issued a Notice dated April 14, 2026, announcing the extension of the deadlines for the filing of the 2025 Annual Financial Statements (AFS) and related reportorial requirements for corporations with fiscal year ending December 31, 2025.
Under the extension, the SEC has revised the filing deadlines for several key submissions, thereby providing covered entities additional time to comply with their annual reporting obligations.
The affected reportorial requirements and corresponding deadlines are as follows:
- Annual Financial Statements (AFS)
Original Deadline: May 29, 2026 (SEC Memorandum Circular No. 09-2026)
Extended Deadline: June 15, 2026- SEC Form 52-AR, with AFS as attachment
Original Deadline: April 30, 2026
Extended Deadline: May 15, 2026- Annual Reports (SEC Form 17-A, with AFS as attachment)
Original Deadline: April 15, 2026
Extended Deadline: May 15, 2026
These deadlines apply to the following covered entities:
- All domestic and foreign corporations
- Brokers and dealers
- Issuers with securities listed on the Philippine Stock Exchange (PSE)
- Issuers with securities registered but not listed on the PSE
- Public companies
- Other entities covered under Section 17.2 of the Securities Regulation Code (SRC)
The extension is intended to provide regulated entities with additional time to complete their financial reporting requirements accurately and in accordance with applicable rules and standards. It likewise reflects the SEC’s continued efforts to ensure orderly compliance, taking into account the operational and audit-related challenges that may arise during reporting periods.
Despite the extension, covered entities are reminded to ensure the timely preparation and submission of complete and accurate reports, as compliance with SEC reportorial requirements remains essential to maintaining transparency, accountability, and good corporate governance.
The SEC continues to emphasize its commitment to fostering a well-regulated and transparent corporate environment, where timely disclosure plays a key role in investor protection and market integrity.
See the full advisory here: https://www.bdblaw.com.ph/index.php/knowledge/tax-updates/advisories/sec/1471-extension-of-deadline-for-filing-the-2025-annual-financial-statements-afs