SEC Notice 4-14-2026
SEC Notice
Date: April 14, 2026
“Extension of Deadlines for Filing 2025 Audited Financial Statements and Related SEC Reportorial Requirements”
The Securities and Exchange Commission (SEC) announced an extension of deadlines for filing 2025 Annual Financial Statements (AFS) and related reportorial requirements for corporations with a fiscal year ending December 31, 2025. This extension follows the Bureau of Internal Revenue’s (BIR) issuance of Revenue Memorandum Circular No. 30-2026, which moved the deadline for filing 2025 Annual Income Tax Returns (AITR) to May 15, 2026
Accordingly, the filing deadlines prescribed under SEC Memorandum Circular No. 9, Series of 2026 as revised as follows:
All covered corporations must ensure that the AFS submitted to the SEC are duly received by the BIR, in compliance with existing laws and regulations.
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