SEC Memorandum Circular No. 7 "2013 Schedule of Filing of Annual Financial Statements" announces the schedule of filing of AFS to the Securities and Exchange Commission (SEC).
1. All corporations, including brand offices, representative offices, regional headquarters and regional operating headquarters of foreign corporations that file their AFS at the Commission’s Head Office in Mandaluyong City, Davao, Cebu, Iloilo and Baguio Extension Offices shall, depending on the last numerical digit of their SEC registration or license number, be governed by the following schedule in the filing period for 2013:

April 15, 16, 17, 18, 19 : “1”,”2”
April 22, 23, 24, 25, 26 : “3”, “4”
April 29, 30, May 2 and 3 : ”5”, “6”
May 6, 7, 8, 9, 10 : “7”, “8”
May 14, 15, 16, 17 : “9”, “0”

2. The above filing schedule shall not apply to the following corporations:
  1. Those whose fiscal year ends on a date other than December 31, 2012. These entities shall file their AFS within 120 calendar days from the end of their fiscal year;
  2. Those whose securities are listed in the Philippine Stock Exchange. These entities shall continue to observe the due date of filing of their AFS as attachment to their Annual Reports (SEC Form 17-A), in accordance with the Implementing Rules and Regulations of the Securities Regulation Code;
  3. Those while AFS are being audited by the Commission on Audit (COA) provided that the following documents are attached to their AFS:


  • An affidavit signed by the President and Treasurer (or Chief Financial Officer, where applicable) attesting to the fact that the company timely provided COA with the financial statements and supporting documents and that audit of COA has just be concluded; and
  • A letter from COA confirming the information provided in the above Affidavit.


Please read the full memo here: http://www.sec.gov.ph/laws/memorandumcircular/CY%202012/sec%20memo%20no.%207,%20s2012.pdf