Tax Alert No. 13 [SEC Notice dated 14 April 2026]

17 Apr 2026

Extension of the Deadline for Filing of 2025 Annual Financial Statements (AFS)

The Securities and Exchange Commission (SEC) has issued a notice extending the deadlines for the filing of the 2025 Annual Financial Statements (AFS) and related reportorial requirements of corporations with fiscal year ending December 31, 2025.

The extension was approved by the Commission En Banc on April 14, 2026 and takes into consideration the issuance by the Bureau of Internal Revenue (BIR) of Revenue Memorandum Circular (RMC) No. 30-2026, which extended the deadline for the filing of Annual Income Tax Returns (AITR) and its attachments.

Accordingly, the filing deadlines prescribed under SEC Memorandum Circular No. 9, Series of 2026 are revised as follows:

Revised Filing Schedule
Reportorial Requirement	Covered Entities	Original Deadline	Extended Deadline
Annual Financial Statements (AFS)	All domestic and foreign corporations	29-May-26	15-Jun-26
SEC Form 52-AR, with AFS as attachment	Brokers and dealers	30-Apr-26	15-May-26
Annual Reports (SEC Form 17-A), with AFS as attachment	• Issuers with securities listed on the PSE; • Issuers with securities registered but not listed on the PSE; • Public companies; and • Other entities covered under Section 17.2 of the Securities Regulation Code (SRC)	15-Apr-26	15-May-26

All covered corporations are reminded to ensure that their AFS submitted to the Commission are duly received with the BIR, in accordance with existing rules and regulations.

You may access the full version of the Notice through the SEC website.

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link