How to File Annual General Information Sheet (GIS)
The General Information Sheet (GIS) is a mandatory annual reportorial requirement for all SEC-registered entities in the Philippines. Every corporation, partnership, and association registered with the Securities and Exchange Commission must file an updated GIS each year to keep the SEC informed of the company's current corporate structure, officers, directors, stockholders, financial standing, and business activities. Filing the GIS is essential to maintaining your company's good standing with the SEC and avoiding penalties, fines, or even revocation of registration.
What is a General Information Sheet (GIS)?
The GIS is a comprehensive document that provides the SEC with an annual snapshot of your company's vital corporate data. It serves as the government's primary tool for monitoring registered entities and ensuring corporate compliance. The GIS contains:
- Corporate Information — Company name, SEC registration number, date of incorporation, principal office address, business activity, and fiscal year
- Directors/Trustees — Complete list of all current directors or trustees, including their names, nationalities, addresses, TIN numbers, and dates of election
- Officers — Names and positions of all corporate officers (President, Corporate Secretary, Treasurer, Compliance Officer, etc.)
- Stockholders/Members — List of all stockholders or members, their nationality, number and percentage of shares held, and amount paid
- Business Activities — Description of the company's primary and secondary business activities
- Financial Snapshot — Total assets, total liabilities, net worth, and other key financial data from the latest audited financial statements
Warning: Filing Deadlines and Penalties
Failure to file the GIS on time can result in serious consequences for your company. Be aware of the following deadlines and penalties:
- Stock Corporations: Must file the GIS within 30 calendar days after the date of the annual stockholders' meeting
- Non-Stock Corporations: Must file the GIS within 30 calendar days after the date of the annual members' meeting
- Partnerships & OPCs: Must file the GIS within 30 calendar days from the anniversary date of SEC registration
- Late Filing Penalty: A surcharge of ₱200 per month or a fraction thereof is imposed for each month of delay, plus additional penalties as determined by SEC
- Non-Filing Consequences: Continued failure to file may result in the issuance of a Show Cause Order, suspension of the Certificate of Incorporation, or revocation of SEC registration
- Compliance Alert: SEC may also flag non-compliant companies and restrict them from performing certain corporate acts such as amendments, mergers, or dissolution proceedings
What the GIS Form Contains
The GIS form is divided into several sections, each capturing specific corporate data required by the SEC. Below is a breakdown of each section and what information is required:
| GIS Section | Information Required | Purpose |
|---|---|---|
| Corporate Information | Company name, SEC registration number, date of incorporation, principal office address, business activity, fiscal year end, corporate TIN | Identifies the registered entity and its basic corporate profile |
| Directors/Trustees | Full names, nationalities, addresses, TIN, date of election, number of shares held by each director or trustee | Tracks the governing body responsible for corporate decisions |
| Officers | President, Corporate Secretary, Treasurer, Compliance Officer, and other key officers with their addresses and TIN | Identifies who manages the day-to-day operations and corporate compliance |
| Stockholders/Members | Names, nationalities, number of shares subscribed and paid-up, percentage of ownership, addresses | Records ownership structure and compliance with nationality requirements |
| Financial Profile | Total assets, total liabilities, stockholders' equity, net income/loss, authorized capital stock, subscribed capital, paid-up capital | Provides SEC with a financial overview and ensures capital requirements are maintained |
| Intercompany Relations | Parent company, subsidiaries, affiliates, and their SEC registration numbers (if applicable) | Maps corporate group structure and related-party relationships |
Step-by-Step: How to File the Annual GIS
Conduct the Annual Stockholders'/Members' Meeting
Before filing the GIS, the corporation must first hold its annual stockholders' meeting (for stock corporations) or annual members' meeting (for non-stock corporations). This meeting is critical because the GIS must reflect the results of this meeting:
- Hold the annual meeting on the date fixed in the By-Laws (or within the month specified)
- Ensure a quorum is present — at least a majority of the outstanding capital stock (stock corp) or majority of members (non-stock corp)
- Elect the members of the Board of Directors or Trustees during the meeting
- Elect or confirm the corporate officers (President, Secretary, Treasurer, etc.)
- Document the proceedings through the Secretary's Certificate or minutes of the meeting
- For partnerships and OPCs, the GIS filing deadline is based on the anniversary date of registration rather than an annual meeting
Tip: If the corporation fails to hold an annual meeting, the GIS must still be filed. Use the information as of the date the meeting should have been held according to the By-Laws.
Prepare the GIS Form
The GIS form can be obtained and prepared through the following methods:
- Download from SEC website: The official GIS form is available for download from the SEC website (www.sec.gov.ph) in Excel or PDF format
- Use the SEC eFAST portal: The Electronic Filing and Submission Tool (eFAST) at efast.sec.gov.ph allows you to fill out the GIS form online directly within the system
- Make sure you use the correct version of the GIS form — SEC periodically updates the form, and using an outdated version may cause rejection
- There are different GIS forms for stock corporations, non-stock corporations, partnerships, and one-person corporations — use the correct form for your entity type
- The eFAST system may pre-populate some fields based on your company's SEC records — verify that the pre-filled data is accurate
Gather All Required Information
Before filling out the GIS, gather all the necessary corporate data. Having everything ready will make the process faster and prevent errors:
- Directors/Trustees data: Full names, nationalities, residential addresses, TIN numbers, number of shares held, and date of election for each director or trustee
- Officers data: Names, positions, addresses, and TIN numbers of all corporate officers (President, Vice President, Corporate Secretary, Treasurer, Compliance Officer)
- Stockholders data: Complete list of stockholders with their nationalities, number of shares subscribed, number of shares paid-up, percentage of ownership, and amount paid for shares
- Financial data: Total assets, total liabilities, stockholders' equity, retained earnings, net income or loss — preferably taken from the latest Audited Financial Statements (AFS)
- Capital structure: Authorized capital stock, subscribed capital stock, and paid-up capital stock amounts
- Business information: Principal office address, nature of business, industry classification (PSIC code), and any changes to business activities
Note: The financial data in the GIS should be consistent with the figures reported in your Audited Financial Statements (AFS). SEC cross-references these documents, so any discrepancies may trigger queries or additional scrutiny.
Fill Out the GIS Form Completely
Carefully fill out every section of the GIS form. Accuracy is essential as the SEC reviews all submitted data:
- Enter the corporate name exactly as it appears in the Certificate of Incorporation or Registration
- Provide the correct SEC registration number and corporate TIN
- List all directors/trustees elected at the most recent annual meeting — ensure the total number matches the number stated in your Articles of Incorporation
- Indicate the Independent Directors if the corporation is a vested interest corporation or is required to have independent directors under applicable laws
- List all officers with their correct titles — at a minimum, the President, Corporate Secretary, and Treasurer must be identified
- Complete the stockholders' list, including the number of shares, type of shares (common or preferred), and nationality breakdown
- Enter the financial data accurately — total assets, liabilities, and equity must match the AFS figures
- Indicate whether the company is a subsidiary, affiliate, or parent company of any other entity
Have the GIS Notarized
Once the GIS form is fully accomplished, it must be signed and notarized before submission:
- The GIS must be signed by the Corporate Secretary (or the authorized officer) to certify the accuracy of all information contained in the form
- The President or Chairperson must also sign the GIS as the highest responsible officer
- After signing, bring the GIS to a Notary Public for notarization — this authenticates the document and the signatures
- The notarized GIS must bear the notary's seal, signature, commission number, and document number from the notarial register
- Make sure the signatories personally appear before the Notary Public with valid government-issued IDs
- Retain a notarized copy for your company's records — you will upload a scanned copy to eFAST
Submit via SEC eFAST Portal
All GIS filings are now submitted electronically through the SEC Electronic Filing and Submission Tool (eFAST):
- Log in to the SEC eFAST portal at efast.sec.gov.ph using your company's registered eFAST account
- Navigate to the GIS filing section and select the applicable reporting year
- Fill out the online GIS form or upload the accomplished Excel file (depending on the eFAST system requirements)
- Upload the scanned copy of the notarized GIS in PDF format — ensure the document is clear and legible
- Attach supporting documents if required (e.g., Secretary's Certificate, stockholders' list, proof of annual meeting)
- Review all entered data one final time before clicking "Submit"
- Pay any applicable filing fees through the online payment facility or authorized payment channels
- After successful submission, the system will generate a confirmation receipt or acknowledgment number — save this for your records
Important: If your company does not yet have an eFAST account, you must register first at efast.sec.gov.ph. The registration process requires your SEC registration number, corporate TIN, and authorized representative's details.
Receive Confirmation and Acknowledgment
After submission, monitor your eFAST account for the status of your GIS filing:
- SEC will process your GIS submission and may issue an electronic acknowledgment receipt
- If there are deficiencies or errors in the submitted GIS, SEC will notify you through eFAST or via email — correct and resubmit promptly
- Once the GIS is accepted, your company's compliance status will be updated in the SEC system
- Print or save the acknowledgment receipt as proof of timely filing — this is important evidence in case of any disputes or compliance verification
- Keep both the original notarized GIS and the eFAST acknowledgment in your corporate records for at least five years
- The GIS filing is considered complete only when SEC accepts the submission — mere upload does not constitute compliance if the filing is rejected
Requirements for GIS Filing
| Document/Requirement | Details |
|---|---|
| GIS Form (Notarized) | Fully accomplished GIS form, signed by the Corporate Secretary and President, and notarized by a Notary Public. Upload scanned PDF copy to eFAST. |
| Audited Financial Statements | The latest AFS should support the financial data declared in the GIS. AFS is filed separately but data must be consistent. |
| List of Stockholders | Complete list of all stockholders as of the date of the annual meeting, showing names, nationalities, number of shares, and percentage of ownership. |
| Secretary's Certificate | A certification by the Corporate Secretary attesting to the holding of the annual meeting, election of directors/officers, and accuracy of the GIS data. |
| Proof of Annual Meeting | Minutes of the annual stockholders'/members' meeting, or Secretary's Certificate on the holding of the meeting and election of directors. |
| eFAST Account | Active SEC eFAST account for electronic filing. Registration requires SEC registration number, corporate TIN, and authorized representative details. |
| Filing Fee Payment | Payment of the annual GIS filing fee (varies based on total assets and entity type). Payable online through eFAST or authorized payment channels. |
| Valid IDs of Signatories | Government-issued IDs of the Corporate Secretary and President (or authorized signatories) for notarization purposes. |
Note: Additional documents may be required depending on the nature of the entity or specific SEC memoranda. Always check the latest SEC advisories for any updated requirements or additional attachments needed.
GIS Filing Deadlines by Entity Type
| Entity Type | Filing Deadline | Basis of Deadline | Penalty for Late Filing |
|---|---|---|---|
| Stock Corporation | Within 30 calendar days after the annual stockholders' meeting | Date of annual stockholders' meeting as stated in the By-Laws | ₱200/month surcharge + additional penalties |
| Non-Stock Corporation | Within 30 calendar days after the annual members' meeting | Date of annual members' meeting as stated in the By-Laws | ₱200/month surcharge + additional penalties |
| Partnership | Within 30 calendar days from the anniversary date of SEC registration | Anniversary date of the Certificate of Registration | ₱200/month surcharge + additional penalties |
| One-Person Corporation (OPC) | Within 30 calendar days from the anniversary date of SEC registration | Anniversary date of the Certificate of Incorporation | ₱200/month surcharge + additional penalties |
Reminder: The 30-day period is counted from the actual date of the annual meeting (for corporations) or the anniversary date of registration (for partnerships and OPCs). If the meeting is held on a date later than the By-Laws date, the 30-day period starts from the actual date the meeting was held. Calendar days include weekends and holidays.
Complete Example: ABC Trading Corp Files Their Annual GIS
Company: ABC Trading Corporation
SEC Reg. No.: CS202012345
Date of Inc.: June 15, 2020
Authorized Capital: ₱1,000,000.00
Subscribed Capital: ₱500,000.00
Paid-up Capital: ₱250,000.00
═══════════════════════════════════════════
STOCKHOLDERS (5 stockholders):
1. Juan A. Santos — Filipino
Shares: 2,500 common (50%) — ₱125,000 paid
Position: President & Director
2. Maria B. Cruz — Filipino
Shares: 1,000 common (20%) — ₱50,000 paid
Position: Corporate Secretary & Director
3. Pedro C. Reyes — Filipino
Shares: 750 common (15%) — ₱37,500 paid
Position: Treasurer & Director
4. Ana D. Lim — Filipino
Shares: 500 common (10%) — ₱25,000 paid
Position: Director
5. Roberto E. Garcia — Filipino
Shares: 250 common (5%) — ₱12,500 paid
Position: Director
═══════════════════════════════════════════
BOARD OF DIRECTORS (5 members):
1. Juan A. Santos — Chairperson & President
2. Maria B. Cruz — Corporate Secretary
3. Pedro C. Reyes — Treasurer
4. Ana D. Lim — Director
5. Roberto E. Garcia — Director
═══════════════════════════════════════════
STEP-BY-STEP GIS FILING VIA eFAST:
Step 1: Annual Stockholders' Meeting
- Held on: April 15, 2026 (as stated in By-Laws)
- Quorum present: 4 out of 5 stockholders (80%)
- Re-elected all 5 directors for the new term
- Corporate Secretary prepared the minutes
Step 2: Prepared the GIS Form
- Downloaded GIS form for Stock Corporation from SEC website
- Filled in corporate information, directors, officers
- Listed all 5 stockholders with share details
Step 3: Financial Data (from latest AFS)
- Total Assets: ₱2,350,000.00
- Total Liabilities: ₱850,000.00
- Stockholders' Equity: ₱1,500,000.00
- Net Income: ₱320,000.00
Step 4: Notarization
- GIS signed by Corporate Secretary (Maria B. Cruz)
- GIS signed by President (Juan A. Santos)
- Both appeared before Notary Public with valid IDs
- GIS notarized on April 20, 2026
Step 5: eFAST Submission
- Logged in to efast.sec.gov.ph
- Selected "GIS Filing" under Compliance
- Filled out online form and uploaded notarized GIS (PDF)
- Paid filing fee of ₱500.00 via online payment
- Submitted on April 25, 2026 (within the 30-day deadline)
Step 6: Confirmation
- Received eFAST acknowledgment number: GIS-2026-00056789
- GIS filing status: "Received — Under Review"
- After 3 working days, status updated to "Accepted"
═══════════════════════════════════════════
RESULT:
✓ GIS filed within deadline (April 25 = 10 days after meeting)
✓ No penalties or surcharges incurred
✓ ABC Trading Corp is in good standing with SEC
✓ Company can proceed with any corporate transactions
FILING COST: ₱500.00 (filing fee) + notarization fee
DEADLINE MET: Yes (filed 10 days after annual meeting)Frequently Asked Questions
What are the penalties for late filing of the GIS?
The SEC imposes a surcharge of ₱200 per month or a fraction thereof for every month the GIS filing is delayed beyond the 30-day deadline. In addition to the monetary penalty, prolonged non-compliance may lead to the SEC issuing a Show Cause Order requiring the company to explain why its registration should not be revoked. If the company continues to fail to comply, the SEC may suspend or revoke the company's Certificate of Incorporation or Registration. Companies that are not in good standing with the SEC may also be restricted from performing corporate actions such as amendments, mergers, or obtaining SEC certifications.
Can I file an Amended GIS if there are errors in the original filing?
Yes. If you discover errors or changes in the information after the original GIS has been filed, you can file an Amended GIS with the SEC through eFAST. The Amended GIS must clearly indicate that it is an amendment and specify the changes made. Common reasons for filing an Amended GIS include changes in directors or officers after the original filing, corrections to financial data, changes in stockholders, or updated addresses. The Amended GIS must also be notarized and signed by the same authorized officers. It is recommended to file the Amended GIS as soon as possible to keep SEC records accurate and up to date.
Who is required to sign the GIS?
The GIS must be signed by the Corporate Secretary who certifies the accuracy and completeness of all the information in the form. The President or Chairperson of the Board must also sign the GIS. For partnerships, the managing partner or authorized partner signs the GIS. For One-Person Corporations, the single stockholder (who also serves as President and sole director) signs the GIS. All signatories must personally appear before the Notary Public for notarization, presenting valid government-issued identification.
How do I register for an eFAST account?
To register for an eFAST account, visit efast.sec.gov.ph and click the registration link. You will need to provide your company's SEC registration number, corporate TIN, company name, and details of the authorized representative (usually the Corporate Secretary or Compliance Officer). You will also need to provide a valid email address for account verification and future notifications. After submitting the registration form, SEC will verify the information and activate your account. The activation process typically takes 1 to 3 working days. Once activated, you can use the eFAST account to file GIS, AFS, and other reportorial requirements electronically.
Do I need to file a GIS in the first year of incorporation?
Yes. Newly incorporated companies are required to file their first GIS within 30 calendar days after the first annual stockholders' meeting following incorporation. If the company was incorporated mid-year, the first annual meeting is typically held on the date specified in the By-Laws (usually within the first year or by the anniversary date). For partnerships and OPCs, the first GIS must be filed within 30 days from the first anniversary of SEC registration. Even if the company has not yet commenced business operations, the GIS must still be filed to comply with SEC requirements. The first GIS will reflect the initial incorporators, directors, and officers as stated in the Articles of Incorporation.
Can I file the GIS and AFS at the same time?
Yes. While the GIS and AFS are separate filings with different deadlines, you can submit them simultaneously through the SEC eFAST portal if both are ready. However, note that the AFS has its own separate filing deadline (generally within 120 calendar days after the end of the fiscal year), which may differ from the GIS deadline. Filing both at the same time can be convenient and ensures consistency between the financial data in the GIS and the audited financial figures in the AFS. Just make sure that the financial data reported in the GIS matches the figures in the AFS to avoid discrepancies that may trigger SEC queries.
Important Reminders
- File on time: The GIS must be filed within 30 calendar days after the annual stockholders'/members' meeting or the anniversary date of registration. Mark the deadline on your corporate calendar every year to avoid late filing penalties.
- Use the correct GIS form: SEC provides different GIS forms for stock corporations, non-stock corporations, partnerships, and one-person corporations. Using the wrong form will result in rejection of your filing.
- Ensure data consistency: The financial data in the GIS (total assets, liabilities, equity) must match the figures in your latest Audited Financial Statements (AFS). Discrepancies will be flagged by the SEC and may delay acceptance of your GIS.
- Notarization is mandatory: The GIS must be notarized before submission. An un-notarized GIS will not be accepted by the SEC. Both the Corporate Secretary and President must personally appear before the Notary Public.
- File through eFAST only: Physical or manual filing of the GIS is no longer accepted. All GIS filings must be submitted electronically through the SEC eFAST portal at efast.sec.gov.ph.
- Keep copies of all filings: Maintain a complete file of all GIS submissions, including the notarized original, the scanned PDF uploaded to eFAST, the eFAST acknowledgment receipt, and the payment confirmation. These records should be kept for at least five years.
- Monitor filing status: After submitting the GIS through eFAST, regularly check the filing status in your eFAST account. If the SEC requests corrections or additional documents, respond promptly to avoid further delays.
- Update your eFAST account: Ensure that your company's eFAST account is active and that the authorized representative's contact information is current. SEC sends notifications and alerts through the eFAST system and registered email.
- Comply annually: GIS filing is an annual obligation — it must be filed every year, not just once. Failure to file for consecutive years may result in accumulated penalties and eventual revocation of your SEC registration.
- Partnerships and OPCs have different deadlines: Unlike corporations whose deadline is based on the annual meeting date, partnerships and OPCs must file within 30 days from the anniversary date of their SEC registration. Know which deadline applies to your entity type.
Need Help?
Contact SEC
- SEC Hotline: (02) 8818-0921
- SEC Trunkline: (02) 8584-0923
- Email: miscd@sec.gov.ph
- Website: www.sec.gov.ph
SEC eFAST Portal
File your GIS, AFS, and other reportorial requirements electronically through the SEC Electronic Filing and Submission Tool (eFAST). Register for an account if you haven't already.
Visit SEC eFAST PortalDisclaimer
This guide is provided for general informational purposes only. The requirements, steps, fees, and procedures mentioned here may vary depending on the SEC office you visit. We recommend visiting your nearest SEC office first to confirm the specific requirements and process before preparing your documents.