Philippines – The Securities and Exchange Commission launches its online portal called Online Submission Tool (OST) for the digital submission of compliance reports to the Commission. This is in alignment with the issuance of the SEC memorandum circular 3 series of 2021 (Schedule and Procedure for Filing of Annual Financial Statements, General Information Sheet and Other Covered Reports) as the Commission’s response to its mandate for digitalization, ease of doing business, and mitigate social contacts amongst the crowd in SEC offices.

Reports that are accepted through the Online Submission Tool (OST) are as follows:
a. Annual Audited Financial Statements (AAFS)
b. General Information Sheet (GIS)
c. Sworn Statement for Foundation SSF)
d. General Form for Financial Statements (GFFS)
e. Special Form for Financial Statements (SFFS), including IHFS, PHFS, BDFS, LCFS, LCIF, FCIF
f. Affidavit of Non-Operation (ANO), to be filed together with the GIS/AFS
g. Affidavit of Non-Holding of Annual Meeting (ANHAM), to be filed together with the GIS

Covered corporations are prescribed to enroll through the Online Submission Tool (OST) under the URL of Upon enrollment, filers need to upload a board resolution or a secretary certificate designating a person to access the portal in behalf of the Company before it can successfully proceed to the submission of online application. You can directly download the prescribed template of the Board Resolution and Secretary Certificate for the authority of the OST filer from the login page of the OST. The enrollment also requires the 2020 GIS and/or its MC 28-2020 compliance to be uploaded with a note that the indicated email address and contact details should be the same email address and contact number to be used for the OST enrollment.

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  • Greg Aquino

    Greg V. Aquino is a Certified Public Accountant engaged in Public Practice since the year 2010. He is the managing partner of Clemente Aquino & Co., CPAs since the year 2013. Sector experience includes food & franchise company; real estate; distributorship; gasoline dealership; PEZA companies; BPOs; and non-profit organizations. He can handle individual tax planning; corporate tax planning; estate planning; transfers of real and personal properties; setup of a corporation, partnership, one-person corporation, and sole proprietorships; local government taxation; corporate housekeeping; resident agent services; corporate secretariat; fs preparation or compilation; fs reconstruction; fs audit; internal audit; and others.

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