OF SEC REPORTORIAL REQUIREMENTS
of the Philippines
AND EXCHANGE COMMISSION
Investigation and Clearing Department
Building, EDSA, Greenhills, City of Mandaluyong
CIRCULAR NO. 02
: ALL REGISTERED CORPORATIONS
: SUBMISSION OF SEC REPORTORIAL REQUIREMENTS
compliance with Section 27 of R.A.
8792 otherwise known as the “Electronic Commerce Act”, and Sec. 37
of its Implementing
Rules and Regulations, all corporations with gross sales or revenue
of Ten Million (P10,000,000.00) Pesos and above, are hereby directed to
file four (4) copies and a diskette of the General Information Sheet
within thirty (30) days from the date of annual meeting, as specified
the by-laws and four (4) copies and a diskette of the Audited Financial
Statements (F/S) duly stamped “RECEIVED” by the Bureau of
Revenue within 120 days (105 days for corporations whose securities are
registered under the Revised Securities Act or Securities Regulations
after the end of the fiscal year as specified in the by-laws.A
that the GIS diskette contains the exact data stated in the hard copies
and the F/S diskette has the basic and material data in the F/S,
under oath by the Corporate Secretary for the former and by the
for the latter shall also be submitted.
corporations with lower amount of gross sales or revenue have also the
option to file these reportorial requirements with diskettes.
they shall file six (6) hard copies of said documents.
are the forms for the GIS (for stock corporation), GIS (for non-stock
and F/S, as Annexes “A”, “B”, and “C”, respectively.
existing circulars, orders, memoranda and other related issuances
with this circular are hereby revoked or modified accordingly.
memorandum circular shall take effect immediately.
12 , 2001.
LILIA R. BAUTISTA
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