If you are trying to download and file a General Information Sheet in the Philippines, you are probably dealing with a practical SEC compliance problem: finding the correct GIS form, filling it out without mistakes, getting it signed and notarized, and uploading it properly through eFAST before the deadline. The process is not difficult once you know the sequence, but many filings are delayed or reverted because of wrong templates, unclear scans, wrong “period covered,” or missing eFAST/HARBOR access. This guide explains what the GIS is, who must file it, where to download the form, how to prepare it, how to file it online, and what usually causes problems in real-world SEC filing.
What Is a General Information Sheet in the Philippines?
A General Information Sheet, usually called the GIS, is an annual report filed with the Securities and Exchange Commission (SEC). It gives the SEC an updated snapshot of a corporation’s basic information, such as:
- Corporate name and SEC registration number
- Principal office address
- Official and alternate email addresses and mobile numbers
- Date of annual stockholders’ or members’ meeting
- Directors, trustees, and officers
- Stockholders or members
- Capital structure
- Foreign equity, if any
- Secondary licenses, if applicable
- Corporate Secretary’s certification under oath
The GIS is not the same as the Articles of Incorporation, By-Laws, business permit, BIR registration, or audited financial statements. The GIS is an annual corporate update. Even if nothing changed during the year, the corporation must still file it if it remains registered and active with the SEC.
Under Section 177 of Republic Act No. 11232, or the Revised Corporation Code of the Philippines, every domestic or foreign corporation doing business in the Philippines must submit annual financial statements and a general information sheet to the SEC within the period prescribed by the Commission. The same section allows the SEC to place a corporation under delinquent status if it fails to submit reportorial requirements three times, consecutively or intermittently, within five years. (Supreme Court E-Library)
Who Must File a GIS?
The GIS is required for SEC-registered corporations, including:
| Entity type | Must file GIS? | Usual deadline |
|---|---|---|
| Domestic stock corporation | Yes | Within 30 calendar days from the actual annual stockholders’ meeting |
| Domestic non-stock corporation | Yes | Within 30 calendar days from the actual annual members’ meeting |
| One Person Corporation (OPC) | Yes | Same annual GIS obligation, with OPC-specific information where applicable |
| Foreign branch office | Yes | Within 30 calendar days from the anniversary date of the SEC license |
| Foreign representative office | Yes | Within 30 calendar days from the anniversary date of the SEC license |
| Regional headquarters / regional operating headquarters | Yes | Within 30 calendar days from the relevant SEC license date or anniversary |
| Partnership | Generally not the same GIS form | Check the applicable SEC reportorial requirement for partnerships |
For 2026 filings, SEC MC No. 9, Series of 2026 retained the general rule that corporations file the GIS through eFAST within 30 calendar days from the annual stockholders’ meeting, annual members’ meeting, or anniversary date of the SEC license for foreign corporations. (Grant Thornton Philippines)
A foreign-owned Philippine corporation is still treated as a domestic corporation if it was incorporated in the Philippines. The fact that its shareholders are foreigners does not change the GIS filing deadline. By contrast, a foreign corporation licensed by the SEC to do business in the Philippines, such as a branch or representative office, follows the foreign corporation deadline based on its SEC license anniversary.
Legal Basis for Filing the GIS
The main legal basis is Section 177 of the Revised Corporation Code, which requires corporations to file annual reportorial requirements, including the GIS. This is not merely an internal SEC formality. It is part of the statutory duty of corporations to keep government records current and transparent. (Supreme Court E-Library)
Other relevant SEC rules and systems include:
- SEC eFAST rules and user guides, because annual reports are now filed online through the SEC Electronic Filing and Submission Tool.
- SEC MC No. 28, Series of 2020, which requires covered entities to submit official and alternate email addresses and cellphone numbers for SEC communications. Beginning February 23, 2021, these details must be included in the GIS or Notification Update Form; otherwise, the GIS or NUF may be considered incomplete. (UP College of Law)
- SEC beneficial ownership rules, because beneficial ownership information is now handled through the SEC’s HARBOR system in connection with GIS filing for covered entities. The HARBOR platform is the SEC’s beneficial ownership registry. (harbor.sec.gov.ph)
The Corporate Secretary plays a central role. Under Section 24 of the Revised Corporation Code, a corporation must have a Corporate Secretary who is both a citizen and resident of the Philippines. (Supreme Court E-Library) In practice, the Corporate Secretary is usually the person who certifies the GIS under oath and coordinates the supporting corporate records.
Where to Download the SEC GIS Form
The safest source is always the official SEC website, specifically the SEC’s reportorial requirements page for corporations with primary licenses. The SEC eFAST User Guide expressly instructs filers to download the GIS form from the SEC website and use the prescribed template.
When downloading, choose the form that matches the entity:
| Corporation type | Form to look for |
|---|---|
| Domestic stock corporation | GIS for Stock Corporation |
| Domestic non-stock corporation | GIS for Non-Stock Corporation |
| Foreign corporation | GIS for Foreign Corporation |
| OPC | GIS or relevant OPC form/annex, depending on the current SEC template |
| Foundation or NGO | Non-stock GIS, plus any separate foundation/NSPO requirements if applicable |
Do not rely on old copies saved on your computer, forwarded by a bookkeeper, or downloaded from unofficial websites. The GIS template has changed over time, especially because of MC 28 contact details and beneficial ownership reporting. In 2026, the SEC also introduced new GIS and HARBOR-related procedures, with transitional advisories on the temporary use of older forms during HARBOR setup. (PwC)
Information You Need Before Filling Out the GIS
Before opening the Excel form, gather the corporate records first. This avoids guessing and reduces the risk of filing a GIS that contradicts the corporation’s stock and transfer book, minutes, or SEC records.
Prepare these documents and details:
| Information needed | Where to check |
|---|---|
| SEC registration number and date registered | SEC Certificate of Incorporation or SEC records |
| Corporate name | Certificate of Incorporation and any approved amendments |
| Principal office address | Articles of Incorporation and latest SEC amendments |
| Annual meeting date per By-Laws | By-Laws |
| Actual annual meeting date | Minutes of annual stockholders’ or members’ meeting |
| Directors/trustees elected | Minutes and Secretary’s Certificate |
| Officers elected | Organizational board meeting minutes |
| Stockholders and shareholdings | Stock and transfer book |
| Foreign equity percentage | Stock and transfer book, subscription records, deeds of assignment |
| Official email and mobile number | MC 28 filing and current corporate records |
| TINs, addresses, nationalities | Corporate records, IDs, BIR records |
| Beneficial ownership data | HARBOR/beneficial ownership records, ownership chain documents |
For foreign shareholders or foreign directors, be careful with names, nationalities, residence addresses, passport details, and TIN fields. Do not invent a Philippine TIN if the person does not have one. Follow the current form instructions and use the applicable identifier requested by the SEC template.
Step-by-Step Guide to Downloading and Filing the GIS Through eFAST
1. Confirm your filing deadline
Start with the correct deadline, because this affects the “period covered” and whether the filing is late.
For a domestic stock corporation, count 30 calendar days from the actual annual stockholders’ meeting. For a non-stock corporation, count 30 calendar days from the actual annual members’ meeting. For a foreign corporation, count 30 calendar days from the anniversary date of the SEC license, unless a specific SEC rule or advisory applies. The SEC eFAST filing guide uses the same 30-calendar-day rule and explains the correct period covered for regular GIS submissions.
2. Download the correct GIS template from the SEC website
Use the latest form from the SEC’s official reportorial requirements page. Match the form to the corporation type. If the SEC has issued a transition notice for a particular year, follow the latest advisory posted by the SEC.
A common mistake is using a stock corporation GIS for a non-stock corporation, or using an outdated template that does not match the current SEC filing requirements.
3. Fill out the GIS in Excel
The GIS is usually prepared in Excel because the SEC requires a PDF converted from the completed Excel workbook. Enter the information carefully and keep the names consistent with corporate records.
Practical tips:
- Use the corporation’s exact SEC-registered name.
- Do not leave blanks unless the form allows it.
- Use “N.A.” if not applicable and “None” if the information does not exist, if the form instructions require this.
- Use the actual annual meeting date, not merely the By-Laws date, if the meeting was actually held on a different date.
- Check that directors, trustees, officers, and stockholders match the latest minutes and stock records.
- Recompute foreign equity and share percentages.
- Make sure the official email and mobile number match the corporation’s MC 28 records.
4. Convert the completed Excel workbook to PDF
The SEC eFAST User Guide instructs filers to save the completed GIS workbook as PDF and to save the entire workbook, not only one page.
This PDF is the “GIS PDF converted from Excel.” Do not paste scanned images into the Excel file. The SEC specifically warns against improper scanning and conversion practices that can cause reversion.
5. Print, sign, and notarize the GIS
After preparing the Excel/PDF version, print the completed GIS. The Corporate Secretary should review it against the corporation’s records before signing.
The signed GIS must be notarized. In practice, the notary will usually ask for:
- The personal appearance of the Corporate Secretary or authorized signatory
- Competent proof of identity
- The completed GIS
- Sometimes, proof of authority or corporate identification, depending on the notary’s requirements
Do not sign a blank or incomplete GIS. Because the GIS is sworn, incorrect information can create compliance issues for the corporation and the responsible officers.
6. Scan the signed and notarized GIS clearly
The SEC requires a clear scanned copy. The eFAST guide says the scanned GIS should be clear and readable, with all pages saved in one PDF file. The guide also states that the scan should have at least 100 x 100 dpi resolution.
In practice, use a real scanner if possible. Avoid phone-camera photos because shadows, folded pages, skewed angles, and unreadable notarial details often cause reversion.
7. Prepare the two required GIS PDF sets
For GIS filing, eFAST requires two sets:
- Complete set of the notarized scanned GIS
- GIS PDF converted from Excel
The SEC eFAST User Guide expressly states that the GIS must be uploaded in these two sets. The SEC’s reversion guide also states that the GIS must be submitted as a single PDF file including both the GIS with notary and the GIS converted from Excel to PDF.
A practical way to avoid confusion is to name your files clearly, for example:
ABC_CORP_2026_GIS_Notarized.pdfABC_CORP_2026_GIS_ExcelConverted.pdf
Follow any filename rules shown in eFAST.
8. Log in to eFAST
Go to the SEC eFAST portal and log in using the company account or authorized filer account. The SEC eFAST User Guide states that all SEC-registered corporations must enroll in eFAST to access and submit reports through the system.
If the company has an active authorized filer, only the proper account should file. If access is outdated because the old accountant, Corporate Secretary, or staff member left, resolve the eFAST access issue before the deadline. This is one of the most common bottlenecks for small corporations and foreign-owned companies.
9. Upload the GIS under the correct form type
Inside eFAST:
- Go to Forms.
- Click Submit New Form.
- Select the correct GIS form type.
- Upload the required PDF file or files.
- Fill out the required fields, including Period Covered and Submission Type.
- Review the form type, filename, period covered, and submission type.
- Click Submit, not merely upload.
The eFAST User Guide warns that a document under “Uploaded” status has not yet been submitted to the SEC. It must be submitted before it can be reviewed.
10. Check for email confirmation and QR code
After submission, eFAST sends an automatic reply to the corporation’s MC 28 registered email address as initial confirmation. If the report complies, eFAST sends a QR code, which serves as proof that the SEC received the submitted report.
Keep copies of:
- Submitted GIS PDFs
- eFAST confirmation email
- QR code
- Screenshot of accepted status
- Notarized original GIS
- Minutes and corporate records used to prepare the GIS
These are often requested by banks, investors, counterparties, buyers, auditors, and government agencies.
What to Put as “Period Covered” and “Submission Type”
This is a frequent cause of reversion.
For a regular GIS of a domestic corporation, the period covered should generally be the actual date of the annual meeting. If no meeting was held, the SEC guide refers to the annual meeting date stated in the By-Laws and the year covered. For foreign corporations, the guide refers to the relevant date tied to the issuance or anniversary of the SEC license.
Use the correct submission type:
| Situation | Likely submission type |
|---|---|
| Annual GIS filed after annual meeting | Annual Meeting / Regular Submission |
| No annual meeting held | GIS with Affidavit of Non-Holding of Annual Meeting |
| Corporation had no operation | GIS with Affidavit of Non-Operation, if applicable |
| Correction after original filing | Amended GIS / Amendment |
| GIS after a special meeting | Special Meeting |
If your GIS is being corrected because the SEC reverted it, follow the reason for reversion and resubmit the corrected document. If the corporation is changing information because a corporate action happened after the annual meeting, an Amended GIS may be required.
What If No Annual Meeting Was Held?
If no annual stockholders’ or members’ meeting was held, do not pretend that one happened. The SEC filing guide recognizes a GIS filing with an Affidavit of Non-Holding of Annual Meeting.
In practice, prepare:
- GIS based on the required period
- Affidavit of Non-Holding of Annual Meeting
- Explanation consistent with corporate records
- Proper board or corporate documentation, if needed
If the annual meeting is later held, a new or updated GIS may be needed depending on the changes and the applicable SEC instructions.
What If the Corporation Had No Operations?
A non-operating corporation may still have SEC reportorial obligations. “No operations” does not automatically mean “no GIS.” The eFAST guide recognizes GIS filing with an Affidavit of Non-Operation as a submission type.
This matters for dormant companies, family corporations, holding companies, and subsidiaries that were registered but have not started commercial activity. Failure to file can still lead to penalties or delinquent status.
Common Reasons GIS Filings Are Reverted
A reverted GIS is treated seriously because a reverted report is considered not filed or not received. The eFAST User Guide states that if a report is reverted or rejected, the corporation must correct and resubmit it.
Common reversion reasons include:
| Problem | Why it matters | Practical fix |
|---|---|---|
| Blurred scan | SEC cannot read names, dates, notary details, or signatures | Rescan at proper resolution |
| Phone-camera image | Shadows and skewed pages make the document unreliable | Use a flatbed or document scanner |
| Wrong orientation | Landscape or rotated pages may be rejected | Save in portrait orientation |
| Wrong company profile | Uploaded GIS does not match SEC registration number or company name | Check eFAST profile before upload |
| Wrong period covered | Date does not match actual annual meeting or required basis | Use the meeting date or license anniversary correctly |
| Wrong submission type | Annual, amended, special meeting, or non-holding category is wrong | Match the filing situation |
| Incomplete PDF | Missing pages, missing notarial page, or partial Excel conversion | Save entire workbook and scan all signed pages |
| Outdated form | Template no longer matches SEC requirements | Download latest SEC form |
The SEC’s guide specifically lists poor image quality, horizontal orientation, wrong company profile, and wrong period covered/submission type as reasons for reversion.
Fees and Penalties
There is generally no ordinary filing fee for a timely annual GIS filed through eFAST, but late filing, non-filing, or compliance defects may trigger SEC penalties.
SEC MC No. 6, Series of 2024 updated fines and penalties for late and non-submission of AFS and GIS. The computation depends on factors such as corporation type, retained earnings, fund balance, equity, number of offenses, and whether the issue is late filing or non-filing. (Grant Thornton Philippines)
For practical purposes, expect the SEC to assess penalties before accepting or regularizing late reportorial compliance. If the corporation has missed multiple years, the penalty can be significantly higher, and the corporation’s status may be affected.
Special Notes for Foreigners and Foreign-Owned Companies
Foreigners commonly encounter GIS issues when they own shares in a Philippine corporation, act as directors, or operate through a Philippine branch or representative office.
Key points:
- A Philippine corporation with foreign shareholders still files as a domestic corporation.
- A foreign branch or representative office files based on the anniversary of its SEC license.
- Foreign shareholders should be listed accurately, especially nationality, address, shareholdings, and identifiers required by the form.
- The Corporate Secretary of a Philippine corporation must be a Filipino citizen and resident of the Philippines under the Revised Corporation Code. (Supreme Court E-Library)
- If documents are signed abroad, authentication or apostille issues may arise depending on where the document is executed and how it will be used in the Philippines. Allow extra time.
- Foreign equity percentages must be consistent with the stock and transfer book, Articles of Incorporation, and any nationality restrictions applicable to the business activity.
For corporations engaged in partly nationalized industries, the GIS is not just a routine form. It can show whether the company remains compliant with constitutional or statutory foreign ownership limits.
How to Get a Copy of a Filed GIS
Banks, buyers, bidders, landlords, investors, and government agencies often ask for the “latest GIS filed with the SEC.”
If you need an official copy, the SEC Express System allows online requests for SEC documents, including plain or authenticated copies, with delivery after release by the SEC. (SEC Express)
For internal use, keep your own:
- Signed and notarized GIS
- Final uploaded PDF
- eFAST QR code
- SEC acceptance email
- Corporate Secretary’s working files
Do not rely only on the accountant’s or bookkeeper’s copy. The corporation should maintain its own compliance folder.
Practical Filing Checklist
Before submitting, confirm the following:
- Correct GIS form was downloaded from the SEC source.
- Corporation name and SEC registration number match the eFAST profile.
- Annual meeting date is correct.
- Directors/trustees and officers match the minutes.
- Stockholders/members match the stock and transfer book or membership records.
- Foreign equity computation is correct.
- MC 28 official and alternate contact details are current.
- Beneficial ownership/HARBOR requirements, if applicable, are addressed.
- GIS was converted from the complete Excel workbook to PDF.
- GIS was signed by the proper Corporate Secretary or authorized person.
- GIS was notarized.
- Scanned copy is clear, complete, and in portrait orientation.
- Correct period covered and submission type are selected in eFAST.
- Status is “Submitted” or “Accepted,” not merely “Uploaded.”
- QR code or acceptance confirmation is saved.
Frequently Asked Questions
Where can I download the SEC GIS form in the Philippines?
Download it from the official SEC website, under reportorial requirements for corporations with primary licenses. The eFAST guide also points filers to the SEC website for the prescribed GIS template.
Can I file the GIS manually at the SEC?
Annual GIS filing is now generally done through eFAST. For 2026, SEC guidance summarized under MC No. 9, Series of 2026 states that AFS and GIS submissions must be made through eFAST. (Grant Thornton Philippines)
Is the GIS filed every year even if there are no changes?
Yes. The GIS is an annual reportorial requirement. Even if the directors, officers, shareholders, and address are the same, the corporation must still file the annual GIS within the SEC deadline.
Who signs the GIS?
In practice, the Corporate Secretary signs and certifies the GIS under oath. For Philippine corporations, remember that the Corporate Secretary must be a citizen and resident of the Philippines under the Revised Corporation Code. (Supreme Court E-Library)
Does the GIS need to be notarized?
Yes. The eFAST process requires a complete signed and notarized scanned copy, as well as the PDF converted from Excel.
What happens if my GIS is reverted?
A reverted GIS is considered not filed or not received. Correct the issue stated in the SEC notice and resubmit the proper file through eFAST.
What is the deadline for filing GIS?
For domestic stock corporations, the usual deadline is within 30 calendar days from the actual annual stockholders’ meeting. For non-stock corporations, it is within 30 calendar days from the annual members’ meeting. For foreign corporations, it is generally within 30 calendar days from the anniversary date of the SEC license.
What if the annual meeting was not held?
File the GIS using the proper submission type and attach an Affidavit of Non-Holding of Annual Meeting if required. Do not state a fake meeting date.
Is beneficial ownership still part of the GIS?
The SEC has moved beneficial ownership reporting into HARBOR, its beneficial ownership registry, in connection with updated GIS procedures. For filings from 2026 onward, check the current SEC form and HARBOR requirement before submitting. (PwC)
Can a foreigner file the GIS for a Philippine company?
A foreign shareholder or director may help gather information, but eFAST filing is normally handled through the corporation’s authorized filer and Corporate Secretary. For Philippine corporations, the Corporate Secretary must be a Filipino citizen and resident of the Philippines. (Supreme Court E-Library)
Key Takeaways
- The GIS is an annual SEC filing required from domestic and foreign corporations doing business in the Philippines.
- The legal basis is Section 177 of the Revised Corporation Code.
- Download the correct GIS form only from the SEC’s official sources.
- File through eFAST within the proper 30-calendar-day period.
- Prepare two PDF sets: the notarized scanned GIS and the GIS converted from Excel.
- The Corporate Secretary should verify the GIS against the minutes, stock and transfer book, By-Laws, and SEC records.
- A filing marked “Uploaded” in eFAST is not yet submitted.
- Reverted filings are treated as not filed, so scan quality, orientation, company profile, period covered, and submission type must be correct.
- Foreign-owned Philippine corporations follow domestic corporation filing rules, while foreign branches and representative offices follow SEC license anniversary rules.
- Save the QR code, acceptance email, notarized GIS, and final PDF as part of the corporation’s permanent compliance records.