Reportorial Requirements for MNRC
1. General Information Sheet (GIS) for Non-Stock Corporations – to be submitted within (30) days after the annual meeting.
Financial Statements (FS), Statement of Management’s Responsibility (SMR), NSPO Forms and Certificates of Existence of Program/Activity (COEPs)
| FISCAL YEAR END | THRESHOLD (Total Assets or Total Liabilities) |
REQUIRED DOCUMENT | REQUIRED SIGNATORY |
| Before December 31,2025 | Below ₱600,000.00 | FS | Certified under oath by: a. Treasurer; and b. President. |
| On or after December 31, 2025 | ₱3,000,000.00 and below | a. FS b. SMR |
Signed under oath by: a. Chairman; b. President or CEO; and c. Treasurer or CFO. |
| Any year | Above ₱3,000,000.00 | a. Audited FS b. NSPO Forms (formerly: Sworn Statements) c. COEP |
d. Independent Auditor; or e. SEC-accredited Auditor, as applicable |
FS Due Date
● Calendar Year – Per annual SEC memorandum circular
● Fiscal Year – Within 120 days from year-end
3. Membership Book with SEC registration – to be submitted within 30 days after the date of incorporation
4. Compliance with SEC Memorandum Circular No. 28 Series of 2020, guided by its related Notice dated 8 January 2022