IGD & Associates April 20, 2026SEC has issued a Notice dated April 14, 2026 extending the deadline for the filing of 2025 Annual Financial Statements (AFS) for corporations with fiscal year ending December 31, 2025. This is aligned with the BIR issuance extending the deadline for the filing of the 2025 Annual Income Tax Return (AITR) and its attachments until May 15, 2026.
Revised deadlines are as follows:
| Reportorial Requirement | Extended Deadline |
| Audited Financial Statements (AFS) – all domestic and foreign corporations | from May 29, 2026 to June 15, 2026 |
| SEC Form 52-AR (with AFS) – brokers and dealers | from April 30, 2026 to May 15, 2026 |
| Annual Reports (SEC Form 17-A with AFS) – Issuers with securities listed on the PSE ; Issuers with Securities registered but not listed on the PSE; Public companies; Other entities covered under Section17.2 of the SRC | from April 15, 2026 to May 15, 2026 |
