How to File Your GIS via SEC eFAST in 2026: A Plain-English Guide for Philippine Corporations
TL;DR: All Philippine corporations must now file their General Information Sheet via the SEC eFAST filing portal only. The 2020 form is being retired. Beneficial ownership data now goes to HARBOR separately. You have 30 days from your annual stockholders' meeting to file. Late submissions carry penalties starting at PHP 5,000. Here is exactly how to do it.
GIS. Three letters that can make any newly incorporated founder go quiet.
If your corporation held its annual meeting recently, or is about to, you have a GIS filing deadline counting down. The General Information Sheet is the SEC's annual snapshot of your company: your directors, officers, shareholders, and registered address. Miss the 30-day window after your meeting, and penalties start applying.
This year, the process changed in three important ways.
After May 15, 2026, the SEC no longer accepts the 2020 GIS form. Every corporation must use the 2026 version, submitted through SEC eFAST only. No email. No over-the-counter. No courier. Just eFAST.
There is also an update that catches first-timers off guard: beneficial ownership data, the section identifying who ultimately controls your corporation, no longer belongs in the GIS. Since January 30, 2026, it goes into HARBOR, a separate SEC registry. The 2026 GIS reflects this split.
Here is exactly what to do, in order.
What Is the GIS and Why Does the SEC Require It?
The General Information Sheet (GIS) is an annual report that every SEC-registered corporation must file with the Securities and Exchange Commission. It contains your corporation's current directors, officers, shareholders, authorized capital, and registered address. The SEC uses it to keep corporate records accurate and current. Filing it is a legal requirement, not optional, regardless of whether your business is actively operating or had any income last year.
The GIS is separate from your Annual Financial Statements (AFS). One tracks your people and ownership structure. The other tracks your finances. Both are annual obligations, but they follow different deadlines and submission processes. If you have already filed your AFS for the year, the GIS is still a separate item on your to-do list.
A note for OPC owners: One Person Corporations are not required to file a GIS. Instead, OPCs file the Form for Appointment of Officers (FAO) within 20 days of incorporation, and within 5 days of any subsequent officer changes, per SEC MC No. 10, Series of 2026. The rest of this guide applies to stock and non-stock corporations.
What Changed in 2026: Three Things to Know Before You File
If you filed a GIS before 2026, the process is now different in three specific ways.
1. The 2020 GIS form is being retired. After May 15, 2026, all GIS submissions must use the 2026 form. The SEC originally set a March-to-April transition window, then extended the temporary use of the 2020 form to May 15, 2026 to give corporations time to complete their eSECURE and HARBOR access.
2. Beneficial ownership data now goes to HARBOR, not the GIS. The 2026 GIS removes the beneficial ownership section entirely. Since January 30, 2026, this information is filed separately through the HARBOR beneficial ownership registry, the SEC's dedicated system for disclosing who ultimately controls a corporation.
3. All submissions are eFAST-only. The SEC no longer accepts GIS filings by email, courier, or over-the-counter. Every corporation files through SEC eFAST, regardless of size or location. Per SEC GIS filing rules 2026, this eFAST-only requirement applies to both GIS and AFS submissions.
Step by Step: How to File Your GIS via SEC eFAST in 2026
Filing your GIS through eFAST follows five steps. Here is the process from start to finish.
Step 1: Set up your eSECURE account. Both eFAST and HARBOR are accessed through your SEC eSECURE account, which serves as the unified login for all SEC online portals. If you do not have one, register before you can file anything.
Step 2: Log in to eFAST and select the GIS form. Go to the SEC eFAST filing portal using your eSECURE credentials. Navigate to Forms, then Submission. Choose Submit New Form and select GIS under Form Type.
Step 3: Fill in the 2026 GIS form. Complete all required fields. The key sections cover your corporate name and SEC registration number, principal office address, authorized, subscribed, and paid-up capital, and names, nationalities, and TINs of directors, officers, and stockholders.
Step 4: Have your Corporate Secretary sign and notarize. The GIS must be verified and signed under oath by the Corporate Secretary. After signing, it must be notarized by a commissioned notary public before submission is complete.
Step 5: Submit and save your confirmation. Click Submit once the form is complete. Save the confirmation. The SEC processes submissions on working days only, even though eFAST is available 24 hours a day.
What Goes in the 2026 GIS?
The 2026 GIS captures the core facts about your corporation's current structure. Here is what each section covers.
Corporate profile. Your SEC registration number, date of incorporation, principal office address, and contact details. Any address changes from the previous year must be reflected here.
Capital structure. Authorized capital stock, subscribed capital, and paid-up capital. If your capital changed during the year, the GIS captures the updated figures.
Directors and officers. Full names, nationalities, Tax Identification Numbers, and addresses for each director and officer. If your board or management team changed since your last GIS, this is where those updates are recorded.
Stockholders. Names, nationalities, and shareholdings for each registered stockholder based on your stock and transfer book as of the date of your annual meeting.
Note: Beneficial ownership information is no longer part of this form. That goes to the SEC HARBOR portal directly. If your corporation has already registered its beneficial owners through HARBOR, the 2026 GIS will not ask for that information again.
When Is Your GIS Filing Deadline?
The deadline depends on when your corporation holds its annual meeting.
Stock corporations must file within 30 calendar days from the date of their actual annual stockholders' meeting.
Non-stock corporations must file within 30 calendar days from their annual members' meeting.
Foreign corporations must file within 30 calendar days from the anniversary date of their SEC license issuance.
If your corporation did not hold a meeting on the date fixed in your bylaws, you still need to file. Indicate on the form that no meeting was held. The 30-day window runs from the scheduled meeting date either way.
Most stock corporations following a standard April-to-May annual meeting schedule are in this filing window right now. If your meeting just happened, or is coming up in the next few weeks, your deadline is counting down. Annual GIS filing is one of several ongoing compliance obligations after incorporation. For a full picture of what ongoing compliance costs, the real costs of registration and annual compliance guide covers it in plain English.
What Happens If You File Late?
Late GIS filings are subject to SEC penalties. The amount depends on your corporation's retained earnings or fund balance.
General penalty range: PHP 5,000 to PHP 45,000 per year of non-filing, varying by capitalization and retained earnings. Additional monthly penalties of PHP 1,000 per month of delay may also apply (per SEC penalty schedule under MC No. 9, 2026).
The bigger risk: A corporation that fails to file its GIS for two consecutive years can be placed under delinquent status. After that, the SEC may revoke the Certificate of Registration. Once revoked, the corporation loses its legal capacity to contract or sue, and stockholders may face personal liability for corporate debts.
Filing late costs money. Not filing has consequences that last much longer. The 30-day window is tight, but manageable if you know what to prepare ahead of time.
In Summary: File the Right Form, in the Right Place, Within 30 Days
The GIS has a narrow window, a new form, and a platform that is now the only option. For a first-time filer, that is a lot to keep straight at once.
The short version: use the 2026 form, file through SEC eFAST only, submit your beneficial ownership information separately through HARBOR, and do it within 30 days of your annual meeting.
Annual compliance filings like this are exactly why korp.ph offers corporate secretary services. We track your deadlines, handle your annual SEC reports, and make sure nothing gets missed because your calendar was already full. Book a free consult to get started today. Or explore the full range of corporate services for Philippine businesses.
