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Manila Bulletin devider Business devider The Stock Market devider SEC extends annual financial statement filing deadline by 15-30 days

SEC extends annual financial statement filing deadline by 15-30 days

Published Apr 15, 2026 02:57 pm

The Securities and Exchange Commission (SEC) has extended by 15 days to one month the deadlines for filing 2025 annual financial statements (AFS) and related reportorial requirements of corporations with a fiscal year (FY) ending Dec. 31, 2025.

In a notice, the SEC said the extension was approved by the commission en banc during its meeting last Tuesday, April 14, in light of the Bureau of Internal Revenue’s (BIR) issuance of Revenue Memorandum Circular (RMC) No. 30-2026, which extended the deadline for filing 2025 annual income tax returns (AITRs) and their required attachments until May 15, 2026.

The filing of AFS for all domestic and foreign corporations has been extended to June 15, 2026, from May 29, while brokers and dealers may file their SEC Form 52-AR with AFS until May 15, 2026, instead of the original April 30 deadline.

Meanwhile, the deadline for filing annual reports by public companies, issuers of securities listed at the Philippine Stock Exchange (PSE) or of unlisted securities, and other firms covered under Section 17.2 of the Securities Regulation Code (SRC) has also been moved to May 15, 2026, from April 15.

“All covered corporations are reminded to ensure that their audited AFS submitted to the commission are duly received by the BIR, in accordance with existing rules and regulations,” the SEC said.

In a bid to further alleviate financial pressure on households and corporations, President Ferdinand R. Marcos Jr. announced that the deadline for filing 2025 AITRs has been extended by one month.

Under RMC 30-2026, the deadline was moved from April 15 to May 15, 2026. The extension allows taxpayers to settle obligations and submit documentation without incurring interest or penalties.

The extended deadline covers the filing of AITRs, payment of corresponding taxes, and submission of required attachments.

BIR Commissioner Charlito Martin R. Mendoza said the move follows the directive of President Marcos and aims to ease tax compliance for taxpayers amid the ongoing energy crisis.

Taxpayers may file their returns electronically through the BIR’s e-filing systems and settle payments via online channels or manually through authorized agent banks (AABs).

Economic managers are monitoring the BIR’s performance to determine whether the government can meet its budget deficit-to-gross domestic product (GDP) targets while sustaining a multi-billion-peso infrastructure program.

While digitalization and expanded enforcement efforts appear to be yielding results, investors remain cautious about whether this revenue momentum can be sustained if energy costs continue to drive up the broader cost of living.

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Securities and Exchange Commission Bureau of Internal Revenue (BIR)
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