A company’s General Information Sheet, or GIS, is one of the main records the Philippine SEC uses to see who controls, manages, and represents a corporation. If something important changes after the annual GIS has already been filed, the usual question is: “Do we wait until next year, or do we file an Amended GIS now?” The practical answer is that an Amended GIS should be filed when the information previously submitted to the SEC has changed in a way that the SEC must be timely informed of, especially changes involving directors, trustees, officers, stockholders, beneficial ownership, corporate contact details, or corrections to an earlier filing.

What is a General Information Sheet?

The General Information Sheet (GIS) is an annual report filed with the Securities and Exchange Commission (SEC) by corporations registered or licensed in the Philippines. It summarizes the corporation’s key information, such as:

Corporate name and SEC registration number
Principal office and business address
Annual meeting date
Directors, trustees, and officers
Stockholders or members
Foreign equity participation, if any
Corporate Secretary, Treasurer, Resident Agent, and other responsible persons
Official email address and mobile number under SEC Memorandum Circular No. 28, Series of 2020
Other information required under the current SEC form

The legal basis is Republic Act No. 11232, or the Revised Corporation Code of the Philippines, which requires every domestic corporation and every foreign corporation doing business in the Philippines to submit annual financial statements and a GIS to the SEC. The SEC may place a corporation under delinquent status if it fails to submit required reportorial requirements three times, consecutively or intermittently, within a five-year period. (Supreme Court E-Library)

The GIS is not a casual information form. It is a sworn corporate document. The Corporate Secretary certifies that the information is true, accurate, timely, and complete. Banks, investors, government agencies, counterparties, and courts often rely on the GIS to verify who may act for the corporation.

When is the regular GIS filed?

For ordinary annual filing, corporations file the GIS through the SEC’s Electronic Filing and Submission Tool (eFAST). Under current SEC filing guidance, the GIS is generally filed within 30 calendar days from:

Type of entity	Regular GIS deadline
Stock corporation	30 calendar days from the actual annual stockholders’ meeting
Non-stock corporation	30 calendar days from the actual annual members’ meeting
Foreign corporation licensed in the Philippines	30 calendar days from the anniversary date of the SEC license
ROHQ/RHQ and similar foreign entities	Based on the applicable SEC license anniversary or specific SEC rule

For stock and non-stock corporations, the regular meeting date matters because the GIS reflects the corporation’s status after the annual stockholders’ or members’ meeting. Under Section 49 of the Revised Corporation Code, regular meetings of stockholders or members are held annually on the date fixed in the bylaws, or if no date is fixed, on a date after April 15 as determined by the board. (Supreme Court E-Library)

What is an Amended GIS?

An Amended GIS is a corrected or updated GIS filed after the original GIS for the year has already been submitted.

It is commonly used in two situations:

There is a correction or revision to information in the original GIS.
A relevant change occurs between annual meetings, and the corporation needs to update the SEC before the next annual GIS.

The SEC’s eFAST guidance recognizes “Amended GIS” for changes resulting from actions that arose between annual meetings, and the system requires the correct Period Covered and Submission Type when uploading reports.

In practice, the Amended GIS should clearly indicate that it is an amended filing. The change should be supported by proper corporate records, such as minutes, board resolutions, secretary’s certificates, stock transfer records, resignation letters, acceptance letters, or other documents showing why the information changed.

When should a corporation file an Amended GIS with the SEC?

A corporation should file an Amended GIS when the change affects information already reported in the GIS and the SEC needs an updated corporate record.

1. Change in directors or trustees

File an Amended GIS when the composition of the board changes after the annual GIS, such as when:

A director resigns
A trustee dies, becomes incapacitated, or is replaced
A vacancy is filled
A director is removed by stockholders
A replacement director is elected at a special meeting

Under the Revised Corporation Code, directors are generally elected for a one-year term, and a director who ceases to own at least one share of stock ceases to be a director. Trustees must meet the membership requirements applicable to non-stock corporations. (Supreme Court E-Library)

If the change results from a special stockholders’ or members’ meeting, check the proper eFAST submission type. The eFAST guide distinguishes an ordinary Amended GIS from a GIS submitted as a Special Meeting filing.

2. Change in corporate officers

File an Amended GIS when there is a change in key officers reported in the GIS, such as:

President
Treasurer
Corporate Secretary
Compliance Officer, if required
Other officers listed in the bylaws or GIS

This is especially important because Section 24 of the Revised Corporation Code requires the board, immediately after election, to formally organize and elect a president, treasurer, secretary, and other officers provided in the bylaws. The president must be a director, the treasurer must be a resident, and the secretary must be both a citizen and resident of the Philippines. (Supreme Court E-Library)

For ordinary business, this matters because banks, lessors, LGUs, suppliers, and counterparties often ask for the latest GIS to confirm who the authorized officers are.

3. Correction of errors in a filed GIS

An Amended GIS is appropriate when the corporation discovers that the original GIS contained incorrect information, such as:

Wrong corporate name spelling
Wrong SEC registration number
Wrong TIN
Wrong annual meeting date
Wrong officer name or title
Wrong nationality or address
Wrong number of shares
Wrong stockholder details
Missing pages or incomplete entries
Incorrect “period covered” or submission type

Do not treat a GIS error as harmless simply because the SEC accepted the upload. The GIS may later be used as evidence against the corporation or its responsible officers for violations of laws, rules, and regulations. The safer practice is to correct material mistakes promptly through an Amended GIS.

4. Change in stockholders or ownership information

A change in stockholders may require an Amended GIS when it changes information previously reported in the GIS, particularly if it affects:

Top stockholders listed in the GIS
Percentage ownership
Voting control
Foreign equity percentage
Nationality classification
Beneficial ownership
Compliance with nationality restrictions
Stockholder information used by banks, regulators, or counterparties

For stock corporations, Section 62 of the Revised Corporation Code provides that a transfer of shares is not valid, except between the parties, until it is recorded in the corporation’s books showing the parties, date of transfer, certificate numbers, and number of shares transferred. (Supreme Court E-Library)

This is a common source of confusion. A private sale of shares does not automatically update SEC records. The corporation should first ensure the transfer is properly recorded in the Stock and Transfer Book, then evaluate whether the previously filed GIS must be amended.

5. Change in beneficial ownership information

Beneficial ownership means the natural person who ultimately owns, controls, or exercises ultimate effective control over the corporation. This may be different from the person or company whose name appears on the stock certificate.

Starting 30 January 2026, beneficial ownership information is filed through HARBOR, the SEC’s Hierarchical and Applicable Relations and Beneficial Ownership Registry, which is integrated with eFAST. The SEC’s 2026 beneficial ownership FAQ states that amendments to the GIS starting 30 January 2026 must use the 2026 GIS version through eFAST, while the Beneficial Ownership Declaration Page is submitted separately through HARBOR.

A change in beneficial ownership must generally be reported within seven days. If the corporation already filed a Beneficial Ownership Declaration and the BO information changes during the year, the amended BO page is filed through HARBOR.

Examples of BO changes include:

A new person obtains ultimate control
A nominee arrangement is created or terminated
Voting control changes through a shareholder agreement
A foreign parent company restructures ownership
A trust, estate, or holding company arrangement changes
A person crosses the relevant ownership or control threshold
Senior management becomes the reportable BO because no other natural person can be identified

6. Change in principal office or business address

A change in address may need more than an Amended GIS.

If the change is only a business address or operational address reflected in the GIS, an Amended GIS may be enough. But if the principal office address stated in the Articles of Incorporation changes, the corporation may need to amend its Articles through the SEC’s amendment process, not merely update the GIS.

The SEC eAMEND portal lists requirements for amendments to Articles of Incorporation and By-Laws, including amended articles or bylaws, directors’ or trustees’ certificates, secretary’s certificates, monitoring clearance or undertaking, and other documents depending on the type of amendment. Documents signed abroad may need apostille or authentication. (eamend.sec.gov.ph)

7. Change in official email address or mobile number

SEC Memorandum Circular No. 28, Series of 2020 requires corporations and other SEC-regulated entities to designate official and alternate email addresses and mobile numbers for SEC communications. The person in control is usually the Corporate Secretary for domestic corporations or the Resident Agent for foreign corporations. (UP College of Law)

If the corporation changes its official or alternate contact details, make sure the update is consistent across:

MC 28 records
eFAST account
GIS
Corporate Secretary records
Email access used to receive QR codes and SEC reversion notices

A common problem is that the old Corporate Secretary or accountant still controls the SEC-registered email address. This can cause missed SEC notices, reverted filings, and difficulty proving timely compliance.

How soon should an Amended GIS be filed?

For relevant changes between annual meetings, the longstanding GIS instruction is that the SEC should be timely apprised of relevant changes, and that the Amended GIS and cover letter should be submitted within seven days after the change occurred or became effective.

For beneficial ownership changes, the current 2026 beneficial ownership rules and SEC FAQ also use a seven-day reporting period for changes, but the filing is done through HARBOR rather than by simply editing the GIS.

In practical terms, count the deadline from the date the change became legally effective, such as:

Change	Practical reckoning point
Director resignation	Effective date of resignation or board acceptance, depending on the document
Election of replacement director	Date of meeting/election or board action
Change of officer	Date of board organizational meeting or board resolution
Share transfer	Date transfer is recorded in the Stock and Transfer Book, subject to documents
Beneficial ownership change	Date of event or arrangement creating the change
Correction of GIS error	Date the error is discovered and confirmed
Change of Corporate Secretary	Date of board resolution appointing the new secretary

When in doubt, use the earliest defensible effective date and keep records explaining how the corporation counted the period.

Amended GIS, Special Meeting GIS, HARBOR, or eAMEND: Which one applies?

Not every SEC update is handled through the same filing route.

Situation	Usual SEC route	Important note
Error in annual GIS	Amended GIS through eFAST	Use correct period covered and submission type
Change in directors/officers after annual meeting	Amended GIS or Special Meeting GIS through eFAST	Depends on how the change arose
Special stockholders’ meeting changes	GIS submitted as Special Meeting, if applicable	Use actual date of special meeting
Change in beneficial ownership	HARBOR amended Beneficial Ownership Declaration	Seven-day reporting period generally applies
Change in Articles of Incorporation	eAMEND or applicable SEC amendment process	GIS alone is not enough
Change in By-Laws	eAMEND or applicable SEC amendment process	Requires corporate approvals
Change in official SEC email/mobile	MC 28 update and consistency in GIS/eFAST	Keep access to registered email
Foreign corporation change in resident agent or license information	SEC filing for foreign corporations	May affect authority to transact business

Step-by-step guide to filing an Amended GIS

1. Identify the exact change

Start with the previously filed GIS and mark the affected entries. Do not prepare an amended form blindly.

Check:

What information was previously filed?
What exactly changed?
When did it become effective?
Which page or section of the GIS is affected?
Is the change also a beneficial ownership change?
Is an amendment to Articles or By-Laws required?

For example, if a new treasurer was elected, the affected sections may include the officer page, contact details, and certification page. If a share transfer changed foreign equity, the stockholder page, foreign equity information, and HARBOR BO filing may also be affected.

2. Gather the corporate documents supporting the change

The SEC may not always ask for all supporting papers during upload, but the corporation should keep complete records.

Useful supporting documents include:

Board resolution
Minutes of board meeting
Minutes of stockholders’ or members’ meeting
Secretary’s Certificate
Resignation letter
Acceptance of resignation
Appointment or election documents
Deed of Assignment of Shares
Stock certificates
Stock and Transfer Book entries
Updated stockholder ledger
Proof of payment of documentary stamp tax, if applicable
Apostilled or authenticated documents signed abroad
Updated beneficial ownership documents

For foreign shareholders, foreign directors, or documents signed outside the Philippines, expect stricter review. Documents executed abroad often need apostille under the Apostille Convention, or Philippine consular authentication if the country is not covered.

3. Check whether the change affects beneficial ownership

Before uploading the Amended GIS, check whether the same event also changes beneficial ownership.

Examples:

A shareholder transfers shares to a relative, nominee, holding company, or trust.
A foreign parent company inserts a new intermediate holding company.
A voting agreement gives another person control.
A person becomes able to elect the majority of the board.
The previous beneficial owner dies and control passes to heirs, an estate, or a trustee.

If beneficial ownership changes, prepare the amended Beneficial Ownership Declaration in HARBOR. Since 30 January 2026, SEC guidance treats the GIS and BO declaration as separate but connected filings; non-filing of the BOD may prevent successful GIS filing.

4. Prepare the Amended GIS using the correct SEC form

Use the current GIS template required by the SEC for the filing date. For filings beginning 30 January 2026, the SEC FAQ refers to the 2026 GIS version for amendments.

Make sure the form:

Clearly reflects that it is amended, if the form has a marking for amendment
Uses the same corporate name and SEC registration number as the eFAST profile
Uses the correct annual meeting date as the period covered, when applicable
Shows the corrected or updated information consistently across all pages
Is signed by the proper Corporate Secretary or authorized officer
Is notarized when required

5. Prepare both required GIS formats for eFAST

The SEC eFAST guide states that for GIS filing, the corporation must prepare the GIS in the required formats, including the Excel-converted PDF and the signed/notarized scanned copy. The scanned copy should be clear, readable, and saved properly as a PDF.

Common technical requirements include:

Portrait orientation
Clear scan, not a phone camera photo
Complete pages
No cut margins
No blurred or dark pages
Correct company profile
Correct period covered
Correct submission type
Consistent corporate name and SEC registration number

6. Upload through eFAST using the correct submission type

In eFAST, choose the proper form type and submission type. The eFAST guide warns that an uploaded form is not yet submitted until the user completes the required fields and clicks submit.

For an Amended GIS, the usual submission type is Amendment. For a special meeting filing, use the special meeting submission type if applicable.

Be careful with the Period Covered. For GIS filings, the period covered is usually tied to the actual annual meeting date, not simply the date you are uploading the amended document.

7. Monitor acceptance, QR code, or reversion

After submission, eFAST sends notifications to the corporation’s MC 28 registered email address. If accepted, eFAST issues a QR code as proof of receipt. If reverted, the report is considered not filed or not received, and the corporation must correct and resubmit.

This is one of the most common compliance traps. Many corporations think they filed because the document was uploaded. But under the eFAST guide, Uploaded is not the same as Submitted, and a Reverted report is treated as not filed.

Common mistakes that cause problems

Waiting until the next annual GIS

Many small corporations assume that all changes can wait until the next annual filing. That can be risky where the change affects directors, officers, controlling stockholders, beneficial owners, foreign equity, or the authority of persons dealing with banks and government agencies.

Filing an Amended GIS when an Articles amendment is required

A GIS update cannot replace a required amendment to the Articles of Incorporation or By-Laws. For example, if the principal office clause in the Articles must be changed, the corporation should process the proper SEC amendment, not merely write the new address in the GIS.

Forgetting the HARBOR filing

Since 2026, beneficial ownership is no longer handled as a simple GIS page in the same way it used to be. A corporation that amends its GIS because of ownership changes should separately check whether an amended Beneficial Ownership Declaration must be filed through HARBOR.

Using the wrong annual meeting date

The period covered for a GIS amendment is a frequent cause of reversion. eFAST guidance specifically warns filers to use the correct period covered and submission type.

Losing access to the SEC-registered email

The QR code, reversion notice, and other SEC messages go to the registered email address. If the former accountant, old Corporate Secretary, or inactive employee controls that email, the corporation may not know that a report was reverted.

Not aligning the GIS with the Stock and Transfer Book

For stock corporations, ownership information in the GIS should be supported by the Stock and Transfer Book. If the GIS says one thing and the Stock and Transfer Book says another, the corporation may face issues in due diligence, bank account updates, tax review, estate settlement, or intra-corporate disputes.

Practical examples

Example 1: The Corporate Secretary resigned after the annual GIS

The board appoints a new Corporate Secretary two months after the annual GIS was filed. The corporation should prepare the board resolution, update the officer information, have the Amended GIS signed and notarized by the proper officer, and file through eFAST using the correct submission type.

Example 2: A foreign shareholder bought more shares

A foreign shareholder’s acquisition changes the foreign equity percentage and may affect nationality-sensitive activities. The corporation should update the Stock and Transfer Book, check foreign ownership restrictions, review beneficial ownership, and file the required Amended GIS and HARBOR update if the submitted information changed.

Foreign equity changes should be handled carefully in corporations engaged in partly nationalized activities, such as landholding, public utilities, mass media, advertising, educational institutions, or other regulated sectors. The GIS is not just an SEC form; it may become evidence of compliance or non-compliance with nationality rules.

Example 3: The annual GIS listed the wrong treasurer

If the wrong treasurer was listed due to a clerical mistake, the corporation should not wait for the next annual filing. Prepare an Amended GIS correcting the officer information, keep the board organizational meeting records, and upload the corrected filing.

Example 4: Shares were transferred but management did not change

If a small number of shares was transferred and the transfer does not affect reported top stockholders, control, foreign equity, beneficial ownership, or other GIS information, the corporation may document the transfer internally and reflect it in the next GIS. But if any information previously submitted to the SEC becomes inaccurate, an amendment should be evaluated promptly.

Example 5: The company changed its office

If the corporation merely changed its operational or mailing address, an Amended GIS and contact detail update may be sufficient. If the principal office in the Articles of Incorporation changed, the corporation may need to amend its Articles through the SEC amendment process.

Required documents checklist

Document	Usually needed?	Notes
Amended GIS form	Yes	Use the current SEC template
Cover letter signed by Corporate Secretary	Usually yes	Especially for changes between annual meetings
Secretary’s Certificate	Often	Supports board or stockholder action
Board resolution or minutes	Often	Needed for officer appointments, resignations, vacancies
Stockholders’ or members’ meeting minutes	If change came from meeting	Important for special meeting filings
Resignation/acceptance letters	If officer/director resigned	Keep dates clear
Deed of Assignment of Shares	If shares changed hands	Must align with Stock and Transfer Book
Updated Stock and Transfer Book entries	If stock ownership changed	Critical for stock corporations
Notarized GIS	Yes, when required	Signed by the proper corporate officer
Excel-converted PDF of GIS	Yes	Follow eFAST format requirements
HARBOR Beneficial Ownership Declaration	If BO changed or required	Separate from GIS beginning 2026
Apostille/authentication	If signed abroad	Often needed for foreign-executed documents

Fees, penalties, and timelines

Item	Practical expectation
Preparing documents	Same day to several days, depending on records
Board approval or meeting documents	Same day if written resolutions are ready; longer if formal notice is needed
Notarization	Usually same day if signatory appears before notary
eFAST upload	Same day if account access and files are ready
eFAST review	Review and reversion are generally handled on working days
QR code	Issued after compliant submission is accepted
Reverted filing	Treated as not filed or not received
Filing fee	Ordinary eFAST report upload generally does not function like an amendment application fee, but penalties may apply for late, incomplete, false, or non-compliant filings
Penalties	Depend on the violation, corporation type, retained earnings/fund balance, and applicable SEC circulars

A clean filing is often completed quickly. The bottlenecks are usually not the upload itself, but missing corporate records, outdated MC 28 contact details, unclear beneficial ownership, wrong period covered, poor scan quality, or lack of access to the company’s eFAST account.

Frequently Asked Questions

Do I need to file an Amended GIS for every stock transfer?

Not always. A stock transfer should first be properly recorded in the corporation’s Stock and Transfer Book. File an Amended GIS if the transfer changes information already reported in the GIS, such as major stockholders, ownership percentages, foreign equity, voting control, or beneficial ownership. If beneficial ownership changes, check HARBOR filing as well.

What is the deadline to file an Amended GIS?

For relevant changes between annual meetings, the GIS instructions have generally required prompt submission within seven days after the change occurred or became effective. For beneficial ownership changes, current 2026 SEC guidance also requires reporting within seven days through HARBOR.

Is an Amended GIS the same as the annual GIS?

No. The annual GIS is the regular yearly filing after the annual stockholders’ or members’ meeting. An Amended GIS corrects or updates a GIS already filed for that year.

Should I file an Amended GIS if the SEC accepted a GIS with a mistake?

Yes, if the mistake is material or affects the accuracy of corporate records. SEC acceptance or QR code does not mean every entry is legally correct. The filer and authorized signatories remain responsible for accuracy and completeness.

Can I amend the GIS by email or over the counter?

Annual reports such as the GIS are generally filed through eFAST. SEC guidance states that annual reportorial requirements are filed through eFAST, while reports not yet accepted through eFAST are submitted through the SEC’s iMessage system. (Grant Thornton Philippines)

What if my Amended GIS is reverted?

A reverted report is treated as not filed or not received. Correct the reason for reversion, replace the file if necessary, and resubmit through eFAST. Common reasons include poor scan quality, wrong company profile, wrong period covered, wrong submission type, or incorrect report filed.

Do I need to amend the GIS if only beneficial ownership changed?

Beginning 2026, beneficial ownership changes are handled through HARBOR. If the same event also changes information in the GIS, file the Amended GIS through eFAST and the amended Beneficial Ownership Declaration through HARBOR.

Who signs the Amended GIS?

The GIS is usually certified and sworn to by the Corporate Secretary for domestic corporations. For foreign corporations, the Resident Agent or authorized representative may be involved depending on the form and SEC requirement. The signatory should match the corporation’s records and authority documents.

What if the Corporate Secretary is a foreigner?

For a Philippine domestic corporation, the Corporate Secretary must be both a citizen and resident of the Philippines under Section 24 of the Revised Corporation Code. If the person listed is not qualified, the corporation should correct its officer records and GIS.

Can a GIS amendment fix a wrong principal office in the Articles of Incorporation?

No. If the principal office stated in the Articles of Incorporation must be changed, the corporation may need to amend the Articles through the SEC amendment process. The GIS should then be aligned with the approved amendment.

Key Takeaways

The GIS is a sworn SEC report required under the Revised Corporation Code.
File an Amended GIS when a filed GIS becomes inaccurate because of a relevant change or correction.
Common reasons include changes in directors, trustees, officers, stockholders, foreign equity, corporate secretary, treasurer, or material corporate information.
Beneficial ownership changes are now handled separately through HARBOR, generally within seven days.
An Amended GIS is different from an Articles or By-Laws amendment; use eAMEND or the proper SEC amendment process when the charter documents change.
In eFAST, uploaded does not mean submitted, and a reverted report is treated as not filed.
Keep corporate records, Stock and Transfer Book entries, board minutes, secretary’s certificates, notarized forms, and HARBOR filings consistent.