SEC and PEZA reportorial requirements in the Philippines

SEC and PEZA reports

1. Nestle Business Services AOA
Summary of Key Reportorial
Requirements and Other Matters
This report is intended solely for the information and use
of Management and is not intended to be and should not be used by anyone
other than the specified party.

2. 2

Table of Contents

SEC Reportorial RequirementsSEC Reportorial Requirements
PEZA Reportorial RequirementsPEZA Reportorial Requirements

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SEC Reportorial Requirements
AUDIT
Submission of the annual audited financial statements within 120 days from the
end of the fiscal year specified in the By-Laws (or 105 days from the end of the
fiscal year for corporations whose securities are registered under the Revised
Securities Act or the Securities Regulation Code)
For SEC registered domestic stock corporations with annual gross sales or gross
revenue of at least P5 million, they are required to submit to the SEC copy of the
General Form Financial Statements in electronic format within thirty days from the
last day of submission of the AAFS.
•General Information Sheet (GIS) within 30days from date of annual stockholders’
meeting fixed in the By-laws.
For other reporting details, please refer to Attachment 1, Updates on SEC Rules
and Regulations presented by Atty. Gracia Casals-Diaz, Officer-in-charge, Office of
the General Accountant of the SEC.

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PEZA Reportorial Requirements
Philippine Economic Zone Authority
Reports Due Date
Copies of Audited Financial StatementsThirty (30) calendar days from the date
of filing with the Bureau of Internal
Revenue.
Income Tax Returns Fifteen (15) calendar days from filing
thereof.
Amendment to the Articles of
Incorporation
Thirty (30) calendar days from date of
registration of the said amendment.
Replacement of any director or other
principal officer, replacement with an
indication of the nationality of each
officer and accompanied by a copy of his
certificate of citizenship, if a naturalized
Filipino
Thirty (30) calendar days after said
change
Any change in equity ownership Thirty (30) calendar days after said
change

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PEZA Reportorial Requirements (Cont.)
Philippine Economic Zone Authority
Reports Due Date
Annual Reports:
Inventory Report of Finished Goods
Raw Materials and Work-in-Process
Value-Added
Net Dollar Earnings
Dollar Cash Flow Statement
Report on Long Term Loan
Report on Capital Account and
Shares of Equity
List of Stockholders
List of Principal Officers
List of Foreign Nationals / Technicians
List of Training Program
List of Machinery and Equipment
March 31 of each year

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PEZA Reportorial Requirements (Cont.)
Philippine Economic Zone Authority
Reports Due Date
Notice of Start of Commercial Operations Seven (7) days from the said date
Other Reports which are submitted by the
enterprise to other government agencies like
Central Bank, GTEB,DOLE, BIR, SSS, etc.
Fifteen (15) calendar days from filing thereof
Such other reports as may be required by
PEZA through appropriate circulars /
memoranda.
As may be prescribed in PEZA circulars /
memoranda