The Philippine Securities and Exchange Commission has extended filing deadlines for 2025 annual financial statements and corporate reports, following a parallel extension by the Bureau of Internal Revenue for annual income tax returns, with new deadlines ranging from 15 May to 15 June 2026, depending on the entity type.

RF Report

The Philippine Securities and Exchange Commission (SEC) extended the filing deadlines for 2025 annual financial statements (AFS) and related corporate reports on 14 April 2026.

This extension aligns with a simultaneous announcement by the Bureau of Internal Revenue (BIR) through Revenue Memorandum Circular 030-2026, which also extended the deadline for filing 2025 annual income tax returns and payment of corresponding taxes. The extensions apply to corporations with a fiscal year ending 31 December 2025.

The table below outlines the original filing deadlines set out in SEC Memorandum Circular No. 9, series of 2026, alongside the corresponding extended deadlines for each required document.

Reporting requirement Covered entities Original deadline Extended deadline
Annual Financial

Statements (AFS)

 All domestic and foreign corporations 29 May 2026 15 June 20
SEC Form 52-AR, with AFS as attachment Brokers and dealers 30 April 2026 15 May 2026
Annual report (SEC Form 17-A), with AFS as attachment
  • Issuers with securities listed on the Philippine Stock Exchange (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
 15 April 2026 15 May 2026

All covered corporations are reminded to ensure that their AFS submitted to the Commission are duly received by the Bureau of Internal Revenue (BIR), in accordance with existing rules and regulations.