Corporations and partnerships may start using the online submission tool (OST) to submit their annual financial statements (AFS), general information sheet (GIS), and other annual reports to the Securities and Exchange Commission (SEC) starting on March 15, 2021.
The commission on March 8 issued Memorandum Circular No. 3, series of 2021, or the schedule and procedure for the filing of AFS, GIS, and other annual reports.
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