The General Information Sheet, or GIS, is one of the most important annual SEC filings for Philippine corporations. If you are a corporate secretary, small business owner, foreign investor, accountant, or authorized filer, the main questions are usually simple: where do you download the correct GIS form, which version should you use, when is it due, and how do you actually file it through eFAST without getting it reverted? This guide explains the current Philippine rules, the latest form situation, the legal basis, and the practical filing steps ordinary filers need to know.
What Is a General Information Sheet in the Philippines?
A General Information Sheet (GIS) is an annual report filed with the Securities and Exchange Commission (SEC) containing updated basic information about a corporation.
It usually includes:
- Corporate name and SEC registration number
- Principal office address
- Fiscal year
- Date of annual meeting
- Directors or trustees
- Officers
- Stockholders or members
- Capital structure
- Foreign equity, if any
- Contact details required by the SEC
- Beneficial ownership information, depending on the applicable form and SEC transition rules
In practical terms, the GIS is the SEC’s yearly snapshot of who owns, controls, manages, and represents the corporation.
Banks, government agencies, investors, purchasers, landlords, and counterparties often ask for a recent GIS because it helps prove who the current directors, officers, and authorized persons are.
Legal Basis for Filing the GIS
The main legal basis is Republic Act No. 11232, or the Revised Corporation Code of the Philippines, which took effect in 2019.
Under Section 177 of the Revised Corporation Code, every corporation, domestic or foreign, doing business in the Philippines must submit annual reportorial requirements to the SEC, including:
| Required annual report | What it generally contains |
|---|---|
| Annual financial statements | Financial condition and operations |
| General Information Sheet | Corporate officers, directors, stockholders or members, address, and other corporate information |
The full text of the law is available through the Supreme Court E-Library’s copy of the Revised Corporation Code of the Philippines.
Other important legal and regulatory bases include:
- Section 25 of the Revised Corporation Code, which requires the reporting of elected directors, trustees, and officers within 30 days after election.
- Section 24 of the Revised Corporation Code, which requires a corporation to have a corporate secretary who must be a citizen and resident of the Philippines.
- SEC Memorandum Circular No. 28, Series of 2020, which requires corporations and other covered SEC-registered entities to submit and maintain official and alternate email addresses and mobile numbers. Beginning February 23, 2021, these details must be included in the GIS or Notification Update Form; otherwise, the filing may be treated as incomplete.
- SEC Memorandum Circular No. 9, Series of 2026, which sets the 2026 filing rules for annual financial statements and GIS, including the use of eFAST.
- SEC eFAST rules and user guides, because annual GIS filings are now submitted electronically through the SEC Electronic Filing and Submission Tool.
Where to Download the Latest GIS Form
The safest source is always the SEC itself. Do not rely on old templates saved in your office computer, shared by a bookkeeper, or downloaded from random websites.
You can usually get the correct form from:
- The SEC’s official website, especially the SEC reportorial requirements page for corporations with primary licenses
- The SEC eFAST portal, including templates and announcements visible inside the filer’s account
- Official SEC notices and announcements
- SEC public assistance channels, including the SEC iMessage portal
The SEC eFAST User Guide expressly tells filers to download the GIS form from the SEC website and prepare the required formats before uploading through eFAST. The guide is available through the official SEC eFAST User Guide.
Which GIS Form Should You Use?
Choose the form based on the type of entity. Using the wrong template is one of the easiest ways to get a filing reverted.
| Entity type | Usual GIS form to look for |
|---|---|
| Domestic stock corporation | GIS for stock corporation |
| One Person Corporation (OPC) | GIS or applicable OPC form/template |
| Domestic non-stock corporation | GIS for non-stock corporation |
| Foundation or non-stock entity with special reporting requirements | Non-stock GIS plus required attachments, if applicable |
| Foreign branch, representative office, RHQ, or ROHQ | GIS for foreign corporation |
| Corporation filing changes after an earlier GIS | Amended GIS or relevant update filing |
As of July 1, 2026, filers should be especially careful because the SEC has been transitioning GIS and beneficial ownership reporting into the Hierarchical and Applicable Relations and Beneficial Ownership Registry (HARBOR). HARBOR is accessible through the official SEC HARBOR portal.
For 2026 filings, the SEC introduced a new GIS framework connected with beneficial ownership reporting. However, due to transition and technical issues, the SEC extended the transitional use of the 2020 GIS Form, including the Beneficial Ownership Declaration (BOD) Page, for GIS and BOD Page filing through eFAST until 31 July 2026. During that extension period, corporations may continue filing the GIS and BOD Page through eFAST using the 2020 GIS Form without being redirected to HARBOR. This extension was reported as based on the SEC’s official Facebook notice. (Global Law Experts)
Because the “latest” GIS form can change during SEC system transitions, the practical rule is this: download the form on the day you prepare the filing, not weeks or months earlier.
When Is the GIS Filing Deadline?
For ordinary annual GIS filings, the deadline depends on the type of corporation.
| Corporation type | Deadline |
|---|---|
| Domestic stock corporation | Within 30 calendar days from the actual annual stockholders’ meeting |
| Domestic non-stock corporation | Within 30 calendar days from the actual annual members’ meeting |
| Foreign corporation licensed to do business in the Philippines | Within 30 calendar days from the anniversary date of the SEC license |
| Corporation that did not hold the annual meeting | Follow SEC instructions and attach the proper affidavit, usually an Affidavit of Non-Holding of Annual Meeting, when applicable |
| Corporation filing changes after the annual GIS | File an amended GIS or proper update when changes arise between annual meetings |
The eFAST filing guide states that the GIS must be submitted within 30 calendar days from the date of the annual stockholders’ meeting, and it also gives guidance on period covered, submission type, foreign corporations, amended GIS, and special meeting filings.
Important Practical Point: Actual Meeting Date vs. Bylaws Date
For stock and non-stock corporations, the 30-day GIS period is generally counted from the actual annual meeting date, not simply from the date written in the bylaws.
Example:
- Bylaws annual meeting date: April 15, 2026
- Actual annual meeting held: May 10, 2026
- GIS deadline: June 9, 2026, assuming no special rule or holiday adjustment applies
If no meeting was held, do not just leave the meeting date blank. The SEC system may require a specific submission type and supporting affidavit.
Documents and Information to Prepare Before Filing
Before logging in to eFAST, prepare the information and documents first. Many rejections happen because the filer opens eFAST before the GIS is actually ready.
| Item | Practical notes |
|---|---|
| Correct GIS Excel template | Download fresh from SEC sources |
| SEC registration number | Must match the company profile in eFAST |
| Exact corporate name | Must match SEC records, including punctuation and corporate suffix |
| Principal office address | Should match latest SEC records unless properly updated |
| Date of annual meeting | Use the actual date, or follow the no-meeting procedure |
| Directors/trustees and officers | Confirm names, citizenship, addresses, positions, and TINs where required |
| Stockholders or members | Confirm shareholdings, nationality, and subscribed/paid-up details |
| MC28 contact details | Official and alternate email/mobile details must be current |
| Beneficial ownership details | Check whether filing uses the 2020 GIS with BOD page or the HARBOR route |
| Board or stockholder records | Minutes, secretary’s certificate, or internal records supporting the GIS |
| Notarized GIS | Print, sign, notarize, and scan clearly |
| PDF converted from Excel | Save the completed workbook as PDF, not just a screenshot |
Step-by-Step: How to Download and Prepare the GIS
1. Confirm the Type of Corporation
Before downloading anything, identify the entity:
- Stock or non-stock?
- Domestic or foreign?
- OPC or ordinary corporation?
- Foundation or regulated entity?
- Public company, listed company, or ordinary private corporation?
This matters because the form, attachments, and some data fields may differ.
2. Download the GIS Template From SEC Sources
Go to the SEC website or eFAST and download the current form for the correct entity type.
Avoid these common mistakes:
- Using last year’s Excel file
- Editing a GIS from another company
- Using a stock corporation form for a non-stock corporation
- Using a domestic corporation form for a foreign branch
- Removing sheets, formulas, or locked cells from the SEC template
3. Fill Out the GIS Carefully
Enter the corporate information exactly as reflected in SEC records.
Pay attention to:
- Corporate name
- SEC registration number
- Fiscal year
- Date of annual meeting
- Principal office address
- Stockholder/member data
- Director/trustee and officer data
- Nationality and foreign equity
- Contact details
- Beneficial ownership information, if required
If the corporation has foreign shareholders, check the nationality and equity information carefully. Foreign ownership can matter for businesses subject to nationality restrictions under the 1987 Philippine Constitution, the Foreign Investments Act of 1991 (RA 7042, as amended), and special laws governing landholding, public utilities, mass media, advertising, education, retail trade, and other regulated activities.
4. Save the Completed GIS as Excel and PDF
Keep the completed Excel file for your records.
Then generate the PDF version properly. The eFAST User Guide tells filers to use the prescribed template and save the entire workbook as PDF. It specifically reminds filers not to save just one page and to choose the option to save the entire workbook.
Do not paste scanned images into Excel just to make it look signed. That often causes formatting and image-quality problems.
5. Print, Sign, and Notarize the GIS
The GIS must be signed by the proper person, usually the corporate secretary or authorized officer, depending on the form and corporation type.
In practice, notarization requires:
- The signatory’s personal appearance before the notary public
- Valid government-issued ID
- Competent evidence of identity
- The complete document
- Proper notarial details
For signatories outside the Philippines, execution can become more complicated. A Philippine consulate notarization or apostilled document may be needed depending on the document, place of signing, and SEC requirements. The Philippines is a party to the Apostille Convention, so many foreign public documents from apostille countries no longer need consular authentication, but they must still be properly apostilled abroad.
6. Scan the Signed and Notarized GIS Clearly
The SEC is strict about scan quality.
The eFAST User Guide requires the scanned GIS to be clear and readable, with all pages saved in a single PDF file. It also states that the scanned copy should have sufficient resolution, and the SEC’s guide to avoiding reversion refers to 100 to 150 dpi and warns against blurred, slanted, dark, folded, cut, or camera-captured images.
Practical scanning tips:
- Use a scanner, not a phone camera, whenever possible.
- Scan in portrait orientation.
- Make sure margins are not cut.
- Keep pages in the correct order.
- Avoid shadows, staples, fingers, or table edges in the image.
- Combine all pages into one PDF if required.
- Check file size limits inside eFAST.
Step-by-Step: How to File the GIS Through eFAST
1. Log in to eFAST
Go to the official SEC eFAST portal.
Make sure you are using either:
- The company account, or
- A properly enrolled authorized filer account
The eFAST User Guide states that all SEC-registered corporations must enroll in eFAST to access and submit reports through the system.
2. Check the Company Profile
Before uploading, confirm that the profile in eFAST matches the GIS:
- SEC registration number
- Corporate name
- Company type
- Registered email
- Authorized filer
If the wrong company profile is used, the filing can be reverted.
3. Go to Forms and Choose the Correct Form Type
Inside eFAST, choose the form type for GIS.
The SEC guide states that the GIS is uploaded in two sets:
- Complete set of notarized scanned GIS
- GIS PDF converted from Excel
This is one of the most commonly missed details by first-time filers.
4. Upload the Required PDF Files
Upload the files required by the system.
Use filenames that are simple and clear, for example:
ABC_CORP_GIS_2026_NOTARIZED.pdfABC_CORP_GIS_2026_EXCEL_CONVERTED.pdf
Avoid long filenames, special characters, or confusing labels like finalfinal2.pdf.
5. Fill Out Period Covered and Submission Type
eFAST will ask for filing details such as:
- Period covered
- Submission type
- Other required fields depending on the form
For a regular GIS, the period covered usually follows the annual meeting date or the system’s specific instruction. For amended filings, no-meeting filings, and special meeting filings, choose the correct submission type.
The eFAST guide warns that the wrong period covered or wrong submission type is a ground for reversion.
6. Submit, Not Just Upload
This is a very common mistake.
In eFAST, an uploaded report is not necessarily submitted. The guide explains that documents under “Uploaded” are not yet submitted and must still be submitted for SEC review.
After uploading, review the details and click the final submit button.
7. Check the Confirmation Email and QR Code
After submission, eFAST sends an automatic confirmation to the corporation’s MC28-registered email address. If accepted, eFAST sends a QR code that serves as proof that the SEC received the report.
Save copies of:
- Submitted GIS
- eFAST confirmation
- QR-coded acceptance
- Email notices
- Any reversion notice and corrected resubmission
Common Reasons GIS Filings Are Reverted
A reverted filing can be treated as not filed, which is dangerous if the deadline has already passed.
| Reversion reason | How to avoid it |
|---|---|
| Blurred or unreadable scan | Use a scanner and check every page before upload |
| Camera-captured image | Scan the document properly instead |
| Horizontal orientation | Use portrait orientation |
| Cut margins or missing pages | Preview the full PDF before filing |
| Wrong company profile | Confirm SEC registration number and corporate name |
| Wrong form type | Choose the correct GIS category in eFAST |
| Wrong period covered | Use the actual annual meeting date or proper required date |
| Uploaded but not submitted | Check that status changes to submitted |
| Missing notarization | Complete signing and notarization before scanning |
| Old or wrong template | Download a fresh form from SEC sources |
Special Issues for Foreigners and Foreign-Owned Companies
Foreigners often misunderstand the GIS because it looks like an ordinary annual form. In reality, it can affect corporate records, bank compliance, and nationality-sensitive business activities.
Foreign-Owned Domestic Corporations
A Philippine corporation with foreign stockholders is still a domestic corporation if incorporated in the Philippines. It normally follows the domestic stock corporation GIS deadline: within 30 calendar days from the actual annual stockholders’ meeting.
However, foreign equity must be reported carefully because it may affect compliance with nationality restrictions.
For example:
- Land ownership is generally reserved to Filipino citizens and corporations at least 60% Filipino-owned, subject to constitutional rules.
- Certain industries have foreign equity limits under the Foreign Investment Negative List and special laws.
- Public utilities, mass media, educational institutions, advertising, retail trade, financing, lending, and other regulated industries may have separate rules.
Foreign Corporations Licensed in the Philippines
A foreign corporation with a Philippine branch, representative office, RHQ, or ROHQ follows the foreign corporation rule: the GIS is generally filed within 30 calendar days from the anniversary date of the SEC license.
The form and information required are different from those for a domestic corporation.
Foreign Signatories
If the person signing documents is abroad, plan early. Depending on the document and SEC requirement, the signed document may need:
- Notarization abroad
- Apostille in the foreign country
- Philippine embassy or consulate acknowledgment, if applicable
- Proper translation if not in English
Do not wait until the last week before the GIS deadline if a foreign signatory is involved.
Fees, Penalties, and Timelines
There is usually no large filing fee for the ordinary act of uploading a timely GIS through eFAST, but late or non-filing can lead to penalties.
Under SEC penalty rules, fines depend on factors such as:
- Type of corporation
- Domestic or foreign status
- Stock or non-stock classification
- Retained earnings, fund balance, equity, accumulated income, or similar basis
- First, second, or subsequent offense
- Whether the issue is late filing or non-filing
SEC Memorandum Circular No. 6, Series of 2024 updated the scale of fines and penalties for late and non-submission of AFS and GIS and for non-compliance with MC28. Reports on the circular describe late filing penalties for domestic stock corporations and OPCs as ranging from about ₱5,000 to ₱45,000 depending on the bracket and offense count, with different scales for non-stock and foreign corporations. (Ocampo & Suralvo Law Offices)
For 2026, the SEC also suspended monthly delay penalties for late or non-filing of AFS and GIS for a specified period, but base penalties and other consequences may still apply depending on the facts. (Tax At Hand)
Practical timeline:
| Task | Suggested timing |
|---|---|
| Confirm annual meeting date | Before or immediately after meeting |
| Gather stockholder/member and officer data | Within 1 week after meeting |
| Prepare GIS draft | 1–2 weeks before deadline |
| Route for review and signatures | At least 7–10 days before deadline |
| Notarize and scan | At least 3–5 working days before deadline |
| Upload and submit through eFAST | Do not wait until the last day |
| Check acceptance or reversion | Immediately after submission and in the following days |
What to Do If Your GIS Is Reverted
If the SEC reverts the GIS, read the reason carefully. Do not simply re-upload the same file.
Steps to take:
- Open the eFAST notice and identify the exact issue.
- Correct the problem in the document, scan, form type, period covered, or submission type.
- Prepare a clean corrected PDF.
- Re-upload and submit again through eFAST.
- Confirm that the status is submitted.
- Watch for the QR-coded acceptance.
The eFAST User Guide states that a reverted or rejected report is considered not filed or not received, and the corporation must resubmit the corrected version.
Frequently Asked Questions
Where can I download the latest GIS form in the Philippines?
Download it from the SEC website, the eFAST portal, or official SEC announcements. The safest starting points are the SEC reportorial requirements page and the SEC eFAST portal.
Can I still use the 2020 GIS form in 2026?
As of the SEC transition notice reported on July 1, 2026, the transitional use of the 2020 GIS Form with the Beneficial Ownership Declaration Page was extended until 31 July 2026 for GIS and BOD Page filing through eFAST. Because this is a transition rule, always verify the latest SEC notice before filing. (Global Law Experts)
Is GIS filing done manually or online?
Annual GIS filing is generally done online through eFAST. The 2026 filing rules require GIS filing through eFAST, and eFAST guides describe the process for uploading and submitting the required PDF files.
What is the deadline for filing the GIS?
For domestic stock corporations, the GIS is due within 30 calendar days from the actual annual stockholders’ meeting. For non-stock corporations, it is within 30 calendar days from the actual annual members’ meeting. For foreign corporations licensed in the Philippines, it is within 30 calendar days from the anniversary date of the SEC license.
What happens if the annual stockholders’ meeting was not held?
You should follow the SEC’s no-meeting filing instructions and prepare the proper supporting document, commonly an Affidavit of Non-Holding of Annual Meeting when required. Do not ignore the GIS deadline just because no meeting was held.
Who signs the GIS?
The GIS is commonly certified and signed by the corporate secretary or another proper authorized person, depending on the form and corporation type. The corporate secretary is important because the Revised Corporation Code requires a corporation to have a secretary who is a citizen and resident of the Philippines.
Does the GIS need to be notarized?
Yes, the GIS is generally signed and notarized before the notarized copy is scanned and uploaded. eFAST also requires the PDF converted from the completed Excel form.
What proof do I get after filing?
After submission, eFAST sends confirmation to the corporation’s registered email. Once accepted, eFAST issues a QR code that serves as proof that the SEC received the filing.
What if eFAST reverts my GIS?
A reverted GIS is treated as not filed or not received. Correct the reason stated in the reversion notice, re-upload the corrected file, and submit again. Keep checking until you receive acceptance.
Is the GIS the same as the Audited Financial Statements?
No. The GIS reports corporate information such as directors, officers, stockholders, members, and addresses. Audited Financial Statements report the corporation’s financial condition. Both are annual SEC reportorial requirements, but they are different filings.
Key Takeaways
- The GIS is an annual SEC report showing the corporation’s current directors, officers, stockholders or members, contact details, and other corporate information.
- The main legal basis is Section 177 of the Revised Corporation Code, which requires corporations to file annual reportorial requirements, including the GIS.
- Download the GIS form only from official SEC sources, eFAST, or official SEC announcements.
- As of the July 2026 transition, the SEC extended the transitional use of the 2020 GIS Form with the BOD Page through eFAST until 31 July 2026, but filers should verify the latest SEC notice before filing.
- Domestic stock corporations file within 30 calendar days from the actual annual stockholders’ meeting.
- Non-stock corporations file within 30 calendar days from the actual annual members’ meeting.
- Foreign corporations file within 30 calendar days from the anniversary date of their SEC license.
- eFAST commonly requires both the notarized scanned GIS and the PDF converted from the Excel template.
- An uploaded report is not enough; it must be formally submitted in eFAST.
- A reverted GIS may be treated as not filed, so check the confirmation, QR code, and any SEC reversion notice promptly.