15/04/2026
The Securities and Exchange Commission (SEC) has officially extended the filing deadlines for the 2025 Annual Financial Statements (AFS) and other related reportorial requirements for corporations with a fiscal year ending December 31, 2025. This adjustment follows the BIR’s extension of the 2025 Annual Income Tax Return filing to May 15, 2026.
Revised Filing Schedule:
⚪️ Audited Financial Statements (AFS): For all domestic and foreign corporations, the deadline is moved from May 29, 2026, to June 15, 2026.
⚪️ SEC Form 52AR (Brokers and Dealers): The deadline is extended from April 30, 2026, to May 15, 2026.
⚪️ Annual Reports (SEC Form 17-A): For PSE-listed issuers, registered issuers, and public companies, the deadline is now May 15, 2026, instead of April 15, 2026.
All covered corporations must ensure that their AFS submitted to the SEC is first duly received by the BIR.
Source: SEC website
