- Home
- /
- Reportorial Requirements
- /
- Corporations with Primary Licenses
Corporations with Primary Licenses
Domestic Stock/Non-stock Corporations
| DOCUMENT TYPE | DESCRIPTION | DUE DATE |
| SEC Form GIS – Stock (2026 Version) |
This form shall be used starting January 30, 2026, upon the launch of HARBOR, and shall not be used prior to said date |
|
| SEC Form GIS – Non Stock (2026 Version) |
This form shall be used starting January 30, 2026, upon the launch of HARBOR, and shall not be used prior to said date |
|
| SEC Form for Appointment of Officers (for One Person Corporations Only) |
SEC Form for Appointment of Officers of One Person Corporations (OPC) “and any changes therein” This form shall be strictly required starting March 23, 2026 |
Within twenty (20) days from the approval of its Certificate of Incorporation or within five (5) days from any succeeding appointment of its officers(MC No. 10 s.2026) |
| Application for Release of Bond | ||
| Unaudited Financial Statements |
Unaudited Financial Statements for Non-stock Corporations with Total Assets or Total Liabilities of less than Php 3,000,000.00 |
|
| ** AFS | Audited Financial Statements (AFS) stamped “RECEIVED” by the BIR | Within 120 calendar days after the end of the fiscal year, as indicated in the Financial Statements |
| BOD | Beneficial Ownership Declaration This document shall be filed through Harbor. It was mandatorily filed with the GIS until 30 January 2026. |
Similar date with that of the GIS MC No. 15, series of 2025 |
Branch Office & Representative Office of Foreign Corporations
| DOCUMENT TYPE | DESCRIPTION | DUE DATE |
| SEC Form GIS (2026 Version) | This form shall be used starting January 30, 2026, upon the launch of HARBOR, and shall not be used prior to said date | |
| ** AFS | Audited Financial Statements (AFS) stamped “RECEIVED” by the BIR | Within 120 calendar days after the end of the fiscal year, as indicated in the Financial Statements |
| NUF | Notification Update Form(NUF) | |
| BOD | Beneficial Ownership Declaration This document shall be filed through Harbor. It was mandatorily filed with the GIS until 30 January 2026. |
Similar date with that of the GIS MC No. 15, series of 2025 |
Regional Operating Headquarters (ROHQs), Regional Headquarters (RHQs) of Multinational Companies
| DOCUMENT TYPE | DESCRIPTION | DUE DATE |
| SEC FORM GIS (2026 Version) | This form shall be used starting January 30, 2026, upon the launch of HARBOR, and shall not be used prior to said date | |
| ** AFS | Audited Financial Statements (AFS) stamped “RECEIVED” by the BIR | Within 120 calendar days after the end of the fiscal year, as indicated in the Financial Statements |
| NUF | Notification Update Form(NUF) | |
| BOD | Beneficial Ownership Declaration This document shall be filed through Harbor. It was mandatorily filed with the GIS until 30 January 2026. |
Similar date with that of the GIS MC No. 15, series of 2025 |
Requirement for Corporations, Partnerships, Associations, and Individuals to Create and/or Designate E-mail Account Address and Cellphone Number for Transactions with the Commission
| DOCUMENT TYPE | DESCRIPTION | DUE DATE |
| Annex D-G | Requirement for Corporations, Partnerships, Associations, and Individuals to Create and/or Designate E-mail Account Address and Cellphone Number for Transactions with the Commission |
** – No prescribed format