Quick answer

To amend a General Information Sheet (GIS), prepare a complete replacement GIS using the SEC’s current form, label it “Amended,” clearly identify the changed entries, and attach a cover letter signed by the corporate secretary. File it through the SEC’s Electronic Filing and Submission Tool (eFAST) under the Amendment submission type.

For changes arising between annual meetings, the amended GIS and cover letter should be filed within seven calendar days after the change occurred or became effective. Do not wait for the next annual GIS.

Beneficial-ownership information follows a separate procedure beginning 30 January 2026. It is now submitted through the SEC’s HARBOR beneficial-ownership registry, not through the beneficial-ownership pages of the old GIS form. A beneficial-ownership change must likewise be reported within seven calendar days of the event that caused it.

When an amended GIS is required

File an amended GIS when information reported in the corporation’s latest GIS changes between annual meetings. Common examples include:

Election, appointment, replacement, resignation, death, removal, or other cessation of a director, trustee, or officer
A transfer or issuance of shares that changes the stockholder information stated in the GIS
Changes in membership information for a non-stock corporation
A change in the corporation’s address, contact details, website, business name, or other reported information
Corrections to a material error in a previously filed GIS
Changes in capital, ownership, or corporate information already validly approved and recorded through the required underlying corporate process

The amended GIS must present the corporation’s complete, current information. It is not enough to submit only the page or row that changed.

Special deadline for directors, trustees, and officers

Section 25 of the Revised Corporation Code establishes separate reporting duties:

The names, nationalities, shareholdings, and residence addresses of elected directors, trustees, and officers must be reported to the SEC within 30 days after their election.
If a director, trustee, or officer dies, resigns, or otherwise ceases to hold office, the fact must be reported in writing within seven days from knowledge of the cessation.

Because the SEC’s GIS instructions generally require changes arising between annual meetings to be reflected in an amended GIS within seven days after they occur or become effective, the safer compliance practice is to prepare and file the amended GIS immediately.

An amended GIS does not create or validate the change

A GIS reports facts to the SEC. It does not replace the corporate action, approval, record, or government filing legally required to make a change effective.

For example:

A person should not be listed as a director unless the election or appointment complied with the Revised Corporation Code, the articles of incorporation, and the bylaws.
An officer change should be supported by the proper board action, resignation, or other corporate record.
A transfer of shares should first be properly documented and recorded in the corporation’s stock and transfer book.
A change in the corporate name, purposes, authorized capital stock, number of directors or trustees, corporate term, or principal-office location stated in the articles may require an amendment of the articles of incorporation and SEC approval through eAMEND.
An amended GIS cannot cure an invalid election, unauthorized share issuance, disputed transfer, or defective board action.

The Supreme Court has also held that inclusion in a GIS does not, by itself, conclusively prove stock ownership. Corporate books—particularly the stock and transfer book—remain controlling when ownership is disputed. See Lao v. Lao, G.R. No. 170585, 6 October 2008.

Step-by-step filing process

1. Confirm what changed and its effective date

Identify:

The exact entry affected
The date the change occurred or became effective
The corporate action or document supporting it
Whether the change also requires an amendment of the articles, bylaws, license, or another SEC filing
Whether beneficial-ownership information is affected

The effective date matters because the seven-day filing period generally runs from the occurrence or effectivity of the change—not from the date management eventually informs the corporate secretary.

2. Verify the underlying corporate records

Before editing the GIS, compare the proposed information against the corporation’s original records, including:

Articles of incorporation and bylaws
SEC certificates approving previous amendments
Stockholders’, members’, and board minutes
Secretary’s certificates and board resolutions
Written resignations, appointment papers, or evidence of cessation from office
Stock certificates, deeds of assignment, subscription documents, and the stock and transfer book
Membership records of a non-stock corporation
Proof of the current principal-office address
The most recent GIS and its SEC acknowledgment

If ownership is disputed or the stock and transfer book does not reflect the proposed transfer, do not use the amended GIS to decide the dispute unilaterally.

3. Download the current SEC form

Use the appropriate current form for the entity:

Stock corporation
Non-stock corporation
One Person Corporation, where applicable
Foreign corporation or licensed branch, representative office, regional headquarters, or similar entity

Obtain the latest template from the SEC’s reportorial-requirements page or from the form options available in eFAST. Do not reuse an old spreadsheet merely because it was accepted in a previous year.

This is particularly important in 2026 because the SEC introduced new GIS forms following the transfer of beneficial-ownership reporting to HARBOR.

4. Prepare the complete amended GIS

Complete every applicable field. Carry over correct information from the latest filed GIS and replace the affected entries with the new information.

Observe these points:

Mark the document clearly as “Amended GIS.”
Clearly highlight or otherwise identify the changed information.
Do not leave required fields blank. Follow the form’s instructions for using “N.A.” or “None.”
Use the corporation’s exact registered name and SEC registration number.
Keep names, addresses, dates, nationalities, TINs, shareholdings, and officer positions consistent across all pages.
Check that total shares, subscribed capital, paid-up capital, and ownership percentages reconcile.
Use the original annual-meeting date as the eFAST Period Covered when the amendment relates to that annual GIS. Do not automatically substitute the date of the later change.
If the filing is an amendment, select Amendment—not “Annual Meeting” or “Special Meeting”—as the submission type.

The corporate secretary must review the entire document, not only the amended entry, because the certification covers the GIS as a whole.

5. Prepare the corporate secretary’s cover letter

The cover letter should:

Be addressed to the SEC
Identify the corporation by exact name and SEC registration number
State that an amended GIS is being submitted
Identify the entry or entries changed
Explain briefly whether the filing reports a new event or corrects an earlier error
State the occurrence or effective date of the change
Refer to the supporting corporate action

Quick answer

To amend a General Information Sheet (GIS), prepare a complete GIS using the latest SEC form, mark it “Amended,” retain the original annual-meeting date as the period covered, clearly identify the changes, and attach a cover letter signed by the corporate secretary. File the amended GIS through the Securities and Exchange Commission’s Electronic Filing and Submission Tool (eFAST) under the “Amendment” submission type.

For information changed between annual meetings, the SEC form requires the amended GIS and cover letter to be submitted within seven calendar days after the change occurred or became effective. A separate seven-day rule under Section 25 of the Revised Corporation Code applies when a director, trustee, or officer dies, resigns, or otherwise ceases to hold office, counted from the corporation’s knowledge of that event.

Since January 30, 2026, beneficial-ownership information is filed separately through the SEC’s HARBOR beneficial-ownership registry, not through the beneficial-ownership pages of the GIS. A beneficial-ownership change must likewise be reported within seven calendar days from the event giving rise to the change.

When an amended GIS is required

An amended GIS is generally needed when information reported in the corporation’s most recent GIS changes before the next annual meeting. Examples include:

The election, appointment, replacement, resignation, death, removal, or other cessation of a director, trustee, or officer
A transfer or issuance of shares that changes the stockholder information stated in the GIS
A change in a member’s information for a non-stock corporation
A change in the corporation’s principal-office details, business address, contact information, or other information appearing in the GIS
A correction of a material error in a previously filed GIS
Other intervening corporate actions that make the latest GIS inaccurate or incomplete

The filing should report the corporation’s position after the change took effect. It is normally a complete replacement GIS, not merely a one-page notice containing the revised entry.

Election and cessation of directors, trustees, and officers

Section 25 of the Revised Corporation Code, Republic Act No. 11232, requires the corporation to report:

The names, nationalities, shareholdings, and residence addresses of elected directors, trustees, and officers within 30 days after their election
The death, resignation, or other cessation from office of a director, trustee, or officer within seven days from knowledge of the event
The non-holding of an election and the reason for it within 30 days from the scheduled election date

An amended GIS may serve as the relevant SEC filing when it accurately reports the intervening change, but the corporation should not assume that filing a later annual GIS cures an already missed statutory deadline.

Changes in stockholders

Before changing the stockholder schedule, verify that the underlying issuance or transfer was legally completed and entered in the corporation’s stock and transfer book. Section 62 of the Revised Corporation Code provides that a transfer is not valid against the corporation and third persons until recorded in the corporation’s books.

The Supreme Court has also held that inclusion in a GIS does not, by itself, conclusively establish ownership of shares. The GIS must be considered together with the corporate books, and the stock and transfer book controls when the records conflict. See Lao v. Lao, G.R. No. 170585, October 6, 2008.

This means an amended GIS cannot cure an unrecorded or otherwise defective transfer.

Changes that require more than an amended GIS

A GIS is a report, not an instrument that creates or approves corporate action. If the change alters the articles of incorporation, bylaws, or SEC license, the corporation may need a separate amendment application and SEC approval.

Examples may include:

A change of corporate name
A change in primary or secondary purpose
A change in the principal-office location when an amendment of the articles is required
An increase or decrease in authorized capital stock
A change in the number of directors or trustees stated in the articles
A change in corporate term
A reclassification of shares or amendment of their rights and features
An amendment of the bylaws

Applications to amend articles of incorporation or bylaws are handled through the SEC’s eAMEND portal. Filing an amended GIS alone does not replace that process.

Similarly, changing the contact details filed under SEC Memorandum Circular No. 28, Series of 2020 may require a separate update through the appropriate SEC facility. Do not assume that revising the same information in the GIS automatically updates every SEC database.

Beneficial-ownership changes now use HARBOR

The Beneficial Ownership Disclosure Rules of 2026 changed how corporations report their beneficial owners.

Beginning January 30, 2026:

Beneficial-ownership declarations are submitted through HARBOR
Beneficial-ownership information no longer forms part of the current GIS template
A change in beneficial ownership must be reported within seven calendar days from the event or incident giving rise to the change
Only natural persons are reported as beneficial owners
The ownership-based threshold is generally at least 20% of the reporting entity’s voting rights, voting shares, or capital, whether held directly or indirectly
A person may still be a beneficial owner below that threshold if the person exercises control through contractual, voting, board-selection, dominant-influence, nominee, or other control arrangements

Use every applicable beneficial-ownership category. Do not report only the registered stockholder if another natural person ultimately owns or controls the interest.

If a 2026 GIS filed before January 30, 2026 must later be amended, use the current post-HARBOR GIS template and complete the corresponding HARBOR filing or revalidation required by the system. Preserve the HARBOR acknowledgment separately from the eFAST GIS receipt.

Documents and records to review first

Before preparing the amendment, collect the latest filed GIS and the source documents supporting the change. Depending on the amendment, these may include:

The SEC-received or QR-coded copy of the latest GIS
Articles of incorporation and bylaws, including approved amendments
Minutes of the stockholders’, members’, or board meeting
Board or stockholder resolutions
Secretary’s certificates
Written acceptances of office
Resignation letters and proof of receipt
Documents establishing death or other cessation from office
Stock certificates, deeds of assignment, subscription documents, and board approvals
The stock and transfer book or membership book
Proof of the effective date of a share transfer or issuance
Current addresses, identification information, nationalities, and tax identification numbers required by the form
SEC certificates approving an amendment of the articles, bylaws, or license
Previous HARBOR declarations and supporting ownership charts
The corporation’s official and alternate email addresses registered under SEC Memorandum Circular No. 28

The effective date matters because it starts the seven-day filing period. If documents show different dates—for example, the date a resignation was signed, received, accepted, or became effective—have the corporate secretary or counsel determine the legally operative date before filing.

How to prepare the amended GIS

1. Download the current form

Obtain the latest form for the correct entity type from the SEC’s reportorial-requirements page or from the forms available in eFAST.

Use the correct form for a:

Domestic stock corporation
Domestic non-stock corporation
One Person Corporation, where applicable
Foreign corporation or branch, representative office, regional headquarters, or other licensed entity

Do not reuse an old spreadsheet merely because it was accepted in a previous year. In 2026, this is particularly important because the current forms reflect the separation of beneficial-ownership reporting from the GIS.

2. Reproduce the complete, updated information

Start with the last filed GIS, verify every entry against current corporate records, and update all affected sections. Carry forward information that has not changed.

Do not leave required fields blank. Follow the instructions in the prescribed form for entries that are not applicable or do not exist.

3. Label the filing as amended

Mark the form “Amended General Information Sheet” or select the prescribed amended designation in the current template. Clearly highlight or otherwise identify the changed entries as directed by the form.

Use the actual annual stockholders’ or members’ meeting date from the original GIS as the relevant period covered. Do not replace it with the date of resignation, transfer, board meeting, or preparation of the amendment.

4. Prepare the corporate secretary’s cover letter

The cover letter should:

Identify the corporation by its exact registered name and SEC registration number
Identify the original GIS being amended
State the affected sections or entries
Briefly describe the change
State when the change occurred or became effective
Explain whether the filing reports a new corporate event or corrects an error
List any supporting document attached
Be signed by the corporate secretary

Keep the explanation factual. If ownership, office, authority, or the effective date is disputed, do not present a contested position as an undisputed fact.

5. Complete the certification and notarization requirements

The GIS must be certified and sworn to by the proper corporate officer, ordinarily the corporate secretary, using the certification in the prescribed form. Confirm that:

The signatory is the currently authorized officer
Names and positions match the corporate records
All required signatures are present
Notarial details are complete and legible
The document contains no incomplete pages or inconsistent versions

6. Prepare the electronic files correctly

The current eFAST User Guide instructs filers to prepare the GIS in the prescribed electronic format and provide:

A complete notarized scanned copy; and
A PDF converted directly from the prescribed Excel GIS form

Follow the current upload screen’s instructions for arranging or combining these files. The SEC’s filing guide instructs that the GIS submission include both the notarized GIS and the Excel-converted PDF in the required PDF submission.

Use portrait orientation, readable pages, and clear scans. The SEC guide recommends a scan resolution of approximately 100–150 dpi. Avoid cellphone photographs, sideways pages, cut-off text, dark backgrounds, and pasted images in the Excel-derived file.

7. File through eFAST

Select the corporation’s correct company profile.
Choose the GIS form type.
Enter the original actual annual-meeting date as the period covered.
Select “Amendment” as the submission type.
Upload the required file or files.
Review the company name, SEC registration number, meeting date, and submission type.
Submit and retain the automated acknowledgment.
Monitor the corporation’s registered email for acceptance, a QR-coded receipt, rejection, or reversion.

A filing that is rejected or reverted is considered not filed. Correct the stated deficiency and resubmit promptly. Under the eFAST guide, the original submission date is treated as the receipt date only if the report is compliant.

Is there an SEC filing fee?

A routine GIS or amended-GIS submission through eFAST ordinarily does not involve the same application fee charged for amending articles of incorporation or bylaws. However, late filing, non-filing, inaccurate disclosure, or another violation may lead to an SEC assessment, fine, or other sanction.

Do not confuse an amended GIS with an eAMEND application. An amendment of the articles, bylaws, or partnership documents has separate documentary requirements and filing fees.

Evidence to preserve after filing

Maintain a compliance file containing:

The final signed and notarized amended GIS
The Excel source file and Excel-converted PDF
The corporate secretary’s cover letter
Supporting minutes, resolutions, notices, and transaction documents
The eFAST acknowledgment and QR-coded receipt
Every reversion or rejection notice and the corrected resubmission
Proof of the filing date and registered-email delivery
The related HARBOR acknowledgment, if beneficial ownership was affected
An ownership chart showing how indirect beneficial ownership was calculated
A memorandum identifying the event date and the basis for treating it as the effective date

Beneficial-ownership records and records of changes should be preserved for at least five years under the current disclosure rules. Longer retention may be appropriate when ownership, management authority, taxation, litigation, or regulatory compliance remains in issue.

Common mistakes to avoid

Filing the next annual GIS instead of an amendment

Waiting until the next annual meeting does not satisfy a seven-day reporting obligation for an intervening change.

Counting from the wrong date

The filing period generally runs from when the change occurred or became effective. For the death, resignation, or other cessation of a director, trustee, or officer, Section 25 uses the corporation’s knowledge of the event.

Using an old GIS template

Forms containing the former beneficial-ownership pages may no longer be appropriate for filings made after the HARBOR transition.

Selecting “Special Meeting” instead of “Amendment”

A special meeting and an amended GIS are different submission types. Follow the transaction that actually occurred and the current eFAST instructions.

Changing the period-covered date

For an amended GIS, retain the actual annual-meeting date associated with the original GIS. The date of the intervening event belongs in the explanation and supporting records.

Filing only the changed page

Unless the current SEC facility expressly directs otherwise, submit a complete, internally consistent amended GIS.

Failing to include a signed cover letter

The form instructions require a cover letter signed by the corporate secretary for changes arising between annual meetings.

Treating the GIS as proof that a transaction was valid

A GIS reports corporate information. It does not create a valid stock transfer, elect an officer, amend the articles, or resolve an ownership dispute.

Forgetting the separate HARBOR filing

Changing the stockholder schedule may also change the natural persons who ultimately own or control the entity. Analyze beneficial ownership separately, including indirect and non-ownership forms of control.

Assuming “submitted” means “filed”

Check for a compliant receipt or QR code. A reverted or rejected report is treated as not filed.

When professional help is urgent

Consult a Philippine corporate lawyer or an experienced corporate-services professional promptly if:

The seven-day period has already expired
The effective date of a resignation, removal, appointment, or transfer is uncertain
Two groups are claiming to be the lawful board or officers
The corporate secretary refuses to sign or disputes the amendment
The stock and transfer book is missing, unavailable, or inconsistent with the GIS
A share transfer was not recorded or the supporting certificates and assignments are incomplete
Foreign-ownership restrictions may be affected
The transaction changes the corporation’s beneficial owners or creates a complex ownership chain
A nominee, trust, voting agreement, or indirect-control arrangement is involved
The change requires an amendment of the articles, bylaws, or SEC license
The corporation has received an SEC show-cause order, assessment, suspension, revocation, or delinquency notice
The original or amended GIS contains information alleged to be false
The corporation is publicly listed, has registered securities, holds a secondary license, or is subject to additional industry reporting rules

The Revised Corporation Code authorizes administrative sanctions for violations of the Code, SEC rules, and SEC orders. Section 177 also permits the SEC, after reasonable notice, to place a corporation in delinquent status when it fails to submit required reports three times—consecutively or intermittently—within five years.

Frequently asked questions

Can the corporation simply edit the previously filed PDF?

No. Prepare a new, complete amended GIS from the current prescribed template, execute the required certification, attach the corporate secretary’s cover letter, and file it as an amendment through eFAST.

Is the deadline seven days or 30 days?

The regular annual GIS is generally due within 30 calendar days after the annual meeting or election. An amended GIS reporting a change between annual meetings is generally due within seven calendar days after the change occurred or became effective. Section 25 separately gives seven days from knowledge to report a director’s, trustee’s, or officer’s death, resignation, or other cessation.

Are “days” calendar days or working days?

The current GIS instructions and the 2026 beneficial-ownership rules use calendar days. Do not exclude weekends or holidays unless a controlling SEC rule or official notice specifically permits it.

Do minor typographical errors require an amended GIS?

A material error that makes the filed GIS inaccurate should be corrected. For a purely clerical issue that does not alter the substance of the disclosure, check the current eFAST instructions or obtain written guidance from the SEC. No separate general cure period should be assumed; file promptly once a correction is determined to be necessary.

Does the amended GIS require board approval?

The underlying event may require board or stockholder action under the Revised Corporation Code, the articles, or the bylaws. The GIS itself is ordinarily certified and filed by the corporate secretary or authorized officer. Confirm the corporation’s internal authorization and the legal validity of the underlying action before reporting it.

Can an amended GIS change the corporation’s name, purpose, or authorized capital?

Not by itself. Those matters generally require an amendment of the articles and SEC approval through eAMEND or another applicable SEC process.

Must beneficial owners still appear in the amended GIS?

Under the post-January 30, 2026 process, beneficial-ownership information is submitted separately through HARBOR. Use the current GIS form and complete any required HARBOR declaration, update, or revalidation.

What if no beneficial owner owns 20%?

The corporation must still examine whether a natural person exercises control under another beneficial-ownership category. The 20% threshold is not the only test. If no natural person can be identified after reasonable measures, follow the hierarchy and senior-management rules in the current SEC beneficial-ownership regulations.

What if eFAST reverts the filing after the deadline?

A reverted report is considered not filed. Correct the specified problem and resubmit immediately. Keep the initial acknowledgment, reversion notice, corrected documents, and final receipt. If lateness or penalties may be involved, request guidance through the SEC’s iMessage ticketing system.

Official references

This article provides general legal information, not legal advice for a particular corporation or transaction. Filing duties may differ for foreign corporations, publicly listed companies, corporations with secondary licenses, regulated industries, disputed corporate actions, and entities subject to special SEC orders. The governing documents and facts should be reviewed before filing. Sources and procedures were checked as of July 23, 2026.