2014 Filing Dates of Annual Financial Statement SEC Philippines

2014 Audited Financial StatementAll corporations, including branch offices, representative offices, regional headquarters and regional operating headquarters of foreign corporations must file their Annual Financial Statements with the Securities and Exchange Commission depending on the last numerical digit of their SEC registration or license number, as follows:

Filing Dates

Filing DateLast Digit of SEC Registration/License
April 14, 15, 16, 17, 18“1” , “2”
April 21, 22, 23, 24, 25“3” , “4”
April 28, 29, 30, May 2“5” , “6”
May 5, 6, 7, 8, 9“7” , “8”
May 12, 13, 14, 15, 16“9” , “0”

The above filing schedule does not apply to the following:

a) Those whose fiscal years on a date other than December 31, 2013. These entities shall file their AFS within 120 calendar days from the end of their fiscal year;

b) Those whose securities are listed on the Philippines Stock Exchange. These entities shall continue to observe the due date of filing of their AFS as attachment to their Annual Reports;

c) Those whose AFS are currently being audited by the Commission on Audit (COA).

d) Prior to April 14, 2014 all corporation may file their AFS regardless of the last numerical digit of their registration or license number.

The SEC will only accept AFS, other than consolidated financial statements which have been stamped “received” by the Bureau of Internal Revenue or its authorized banks.

Late filings will be accepted starting May 19, 2014 and shall be subject to the prescribed penalties calculated from the last date of the filing schedule.


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