The Securities and Exchange Commission (“SEC”) granted a further extension for corporations, regardless of their SEC registration of license numbers, to submit their annual financial statements (“AFS”) and General Information Sheet (“GIS”). However, for publicly listed companies, other issuers of registered securities, and public companies, they shall comply with SEC Memorandum Circular No. 5, Series of 2020 and SEC Memorandum Circular No. 17, Series of 2020 in relation to the filing of their annual reports.
On the extension of AFS submissions, corporations whose fiscal year ended on 30 November 2019 or 31 December 2019 will have until 30 September 2020 to submit the printed or hard copies of their AFS. For corporations whose fiscal years ended between 31 January 2020 and 30 June 2020, they shall have thirty (30) more days to submit the printed or hard copies of their AFS, according to the following timetable:
| Fiscal Year End | Previously Adjusted Deadline | New Filing Deadline |
| 31 January 2020 | 29 July 2020 | 28 August 2020 |
| 29 February 2020 | 27 August 2020 | 28 September 2020 |
| 31 March 2020 | 27 September 2020 | 27 October 2020 |
| 30 April 2020 | 12 October 2020 | 11 November 2020 |
| 31 May 2020 | 28 September 2020 | 28 October 2020 |
| 30 June 2020 | 28 October 2020 | 27 November 2020 |
With respect to GIS submissions, corporations which held their annual stockholders’ meetings during the Enhanced Community Quarantine and Modified Enhanced Community Quarantine will have until 30 September 2020 to submit printed or hard copies of their GIS.
Hard or printed copy submissions shall be made with the SEC Main and Extension Offices via courier services, including express delivery services, or through the Philippine Postal Corporation (“PHLPost”) using the SEC Express Nationwide Submission facility at http://sens.secexpress.ph. Corporations may, in the meantime, submit scanned copies of their duly signed and, if applicable, notarized reports through email. In which case, the documents shall be considered received on the date reflected in the Acknowledgment Receipt that the SEC shall send by email. Nevertheless, printed reports must still be submitted via courier or PHLPost on or before the deadlines provided.