SEC General Information Sheet (GIS): Filing, eFAST, and Penalties

To fill out and submit the SEC General Information Sheet, download the correct Excel template from the Securities and Exchange Commission website, complete every field about your corporation’s directors, officers, capital structure, and top stockholders, have the corporate secretary sign and notarize the verification page, and upload the combined document as a single PDF through the SEC’s eFAST portal within 30 calendar days of your annual meeting or SEC license anniversary.

The GIS is an annual snapshot of who controls and manages your corporation. It applies to domestic stock corporations, domestic non-stock corporations, One Person Corporations, and foreign corporations licensed to do business in the Philippines.¹ Because the corporate secretary swears to its accuracy under oath, and because the form itself can be used as evidence against the corporation and its officers, the filing rewards careful preparation more than speed.²

When the Filing Is Due

SEC Memorandum Circular No. 28, Series of 2020 sets the timing rules by entity type:³

Domestic stock corporations and OPCs must file within 30 calendar days from the date of the annual stockholders’ meeting. If the meeting is held on a date other than what the by-laws state, the 30-day clock starts after the election of directors and officers. If no meeting was held during the year, the GIS must be filed no later than January 30 of the following year, and if a meeting later takes place, a new GIS is required.
Domestic non-stock corporations follow the same 30-day rule from the members’ meeting, with the same fallback if no meeting occurs.
Foreign branch and representative offices file within 30 calendar days of the anniversary date of their SEC license.
Regional headquarters and regional operating headquarters file within 30 days of the anniversary date of their SEC certificate of registration and license.

If a director resigns, dies, is removed, or a new officer is appointed between annual meetings, an amended GIS is due seven days after the change takes effect, accompanied by a cover letter signed by the corporate secretary that flags exactly what changed.⁴

Information You Need Before Opening the Form

The SEC will not accept a GIS with blanks. Its instructions require you to write “NA” if a field does not apply, or “NONE” if the information does not exist, and the form must be completed in English.³² Gather the following before you start:

The corporate name and SEC registration number, matching the SEC’s records exactly.
The complete principal business address where the main office operates.
Corporate email addresses and cellphone numbers. Since February 23, 2021, filings without these contact details are treated as incomplete.³
Full names, nationalities, Tax Identification Numbers, and current residential addresses for each director or trustee, and the same for the president, treasurer, corporate secretary, and other officers.
For stock corporations: authorized capital stock, subscribed capital, and paid-up capital as of the date of the annual meeting.²
The top 20 stockholders, listed with name, nationality, current residential address, number and type of shares subscribed, amount paid in pesos, TIN, and percentage of ownership. All remaining shareholders are grouped under “Others.”²
The actual date of the annual meeting, or a notation that no meeting was held.

Completing the Form

The SEC publishes separate Excel templates for stock corporations and non-stock corporations on its website, and there are also designated templates for corporations that are non-compliant, suspended, or revoked.⁵ Using the wrong version is enough to bounce the filing, so confirm the template matches your entity’s current status before you type a single entry.

Work through the form section by section. The header block captures the corporate name, SEC registration number, and business address. Below that come the profiles for directors, trustees, and officers. Stock corporations then complete the capital structure tables and the top 20 stockholders list. Non-stock corporations skip those and instead report their fund balance or equity.

Two data points tend to trip filers up. Check every TIN digit by digit; a single transposition is a common trigger for SEC follow-up. And confirm that the authorized, subscribed, and paid-up capital figures reconcile to your latest audited financial statements. The SEC reviews both filings, so any gap between them is visible.

Certification and Notarization

The GIS must be certified and sworn to by the corporate secretary. This duty cannot be delegated to another officer. The corporate secretary signs the verification page under oath, affirming that the contents are complete and accurate, and the form itself carries a warning that it can be used as evidence against the corporation and its responsible directors or officers for any violation of existing laws and regulations.²

After signing, the verification page must be notarized by jurat. The affiant appears before a notary public and swears to the truth of the document, and the notarized page then becomes part of the final filing package.

Submitting Through eFAST

All GIS filings go through the SEC’s Electronic Filing and Submission Tool at efast.sec.gov.ph.⁶ There is no in-person filing option at regional SEC offices; the portal handles the entire process.

The submission must be a single PDF that contains both the notarized verification page and the completed GIS form converted from Excel to PDF.⁷ Do not paste scanned images into the Excel file. Convert the finished Excel form to PDF cleanly, scan the notarized verification page separately, and combine both into one PDF document.

Once logged in to eFAST, select the GIS submission type, confirm the period covered, and upload the file. The system generates a confirmation receipt with a tracking number when the filing is accepted. Save it; that receipt is your proof of compliance.

Avoiding the Common Rejection Reasons

eFAST receiving officers review each upload and revert filings that fail basic checks. A reverted report is treated as never filed, and your deadline keeps running while you correct it. The most frequent triggers:⁷

Poor image quality. Scanned pages need a resolution of at least 100 to 150 dpi. Cut, blurred, slanted, folded, or dark images get rejected. The SEC specifically warns against phone camera photos and directs filers to use a flatbed scanner with the color set to black and white (bitonal), with staples and other objects removed first.
Wrong orientation. The PDF must be portrait. If the width exceeds the height in the PDF reader’s document properties, the filing is reverted.
Corporate name or registration number mismatch. Receiving officers cross-check the name and SEC number on the uploaded form against the profile stored in eFAST, and a mismatch means immediate rejection.
Wrong period covered. The reporting period selected in eFAST must line up with the meeting date shown on the GIS itself.

Before you upload, open the finished PDF at full zoom to catch cropped margins, and verify that the corporate name and registration number on the document match your eFAST account character for character.

What Late or Non-Filing Costs

SEC penalties scale with the corporation’s paid-up capital and the number of prior offenses. For domestic stock corporations and OPCs, first-offense fines start at ₱5,000 for the smallest entities and reach ₱25,000 for corporations with paid-up capital above ₱10 million. A monthly surcharge of ₱500 to ₱1,000 accrues for every month the filing remains overdue, and repeat offenses ratchet the base fine higher, with fifth-offense fines reaching ₱45,000 before surcharges. Non-stock corporations face a similar structure ranging from ₱5,000 to ₱27,000.

The larger risk is delinquency. Section 177 of the Revised Corporation Code allows the SEC to declare a corporation delinquent if it fails to submit reportorial requirements three times, whether consecutively or intermittently, within five years.¹ A delinquent corporation has six months to submit all missing reports; failure inside that window leads to revocation of the certificate of incorporation.

The corporate secretary carries personal exposure as well. Under Section 161, anyone who willfully certifies a report knowing it contains inaccurate or misleading information faces a fine of ₱10,000 to ₱200,000.⁸ That liability sits with the person who signs the verification page, which is why every entry deserves a second read before the form goes to the notary.

Beneficial Ownership Now Files Separately

The GIS has historically captured beneficial ownership information, but that reporting is moving off the form. In December 2025, the SEC published Memorandum Circular No. 15, Series of 2025, establishing the Beneficial Ownership Disclosure Rules of 2026. Under those rules, beneficial ownership disclosures will be filed exclusively through a web-based registry called HARBOR rather than through the annual GIS.⁹ Watch the SEC’s announcements for the phase-in timeline, since what beneficial ownership data still belongs on the GIS during the transition depends on it.

1
Lawphil. Republic Act No. 11232 – Revised Corporation Code of the Philippines
2
Securities and Exchange Commission. General Information Sheet
3
Securities and Exchange Commission. SEC Memorandum Circular No. 28, Series of 2020
4
Securities and Exchange Commission. General Information Sheet – GIS Instructions
5
Securities and Exchange Commission. Miscellaneous Applications
6
Securities and Exchange Commission Philippines. SEC eFAST
7
Securities and Exchange Commission. Your Guide to Filing of Reports to Avoid Reversion
8
Official Gazette of the Republic of the Philippines. Republic Act 11232 – Revised Corporation Code of the Philippines
9
Roedl and Partner. Philippines New Digital Beneficial Ownership Registry