SECURITIES AND EXCHANGE COMMISSION

REPORTORIAL REQUIREMENTS
What are the Reportorial
Requirements?
Who shall file?
The WHOs
All corporation, whether Stock
or non Stock, One Person
Corporation (OPC), domestic or
Foreign Corporation
What to file?
The WHATs
 General Information Sheet
(GIS)
 Audited Financial
Statements (AFS)
The WHATs
 SEC MC No. 28 series of 2020
The WHATs
 Other Reportorial Requirements
 Stock and Transfer Book
(Stock Corporation)
 Membership Book
(Non-Stock Corporation)
The WHATs
 One Person Corporation
 Reports on Explanation or Comments
 Disclosure of Self-Dealing and
Related Party Transaction
 Appointment Form
The WHATs
 Non-Stock and Non-Profit
Corporation
 NSPO Form 1
 NSPO Form 2
 NSPO Form 3
The WHATs
 Non-Stock and Non-Profit
Corporation (P500,000 or More)
 NSPO Form 4
 NSPO Form 5
 NSPO Form 6
 Where to download the
Forms
 www.sec.gov.ph
The WHENs
 GIS

within 30 calendar days from the date

of actual annual meeting
The WHENs
 Stock and Transfer Book/
Membership Book

within 30 calendar days from the time

of issuance of certificate of registration
The WHENs
 AFS

120 Calendar days after the end of the

fiscal year
The WHENs
 Appointment Form for OPC

within 5 days from appointment of

officer
The WHENs
 NSPO Form

together with AFS

What happens if I don’t file?
The WHYs
 Payment of Penalties
 Declaration of Delinquency

 Suspended Status

 Revocation Order
Thank You