The AFS should be submitted to the BIR, attached with the Annual Income Tax Return by the 15th day of the fourth month after the company’s financial year-end date.
Companies that have aligned their financial year with the regular calendar year for 2021 must submit their Audited Financial Statements to the BIR by April 15, 2022.
For companies whose financial year differs from the calendar year, the deadline is on or before the 15th day of the 4th month following the close of the taxpayer’s taxable year.
For SEC filing, check out the SEC website for any memorandum released in December or January that will confirm the deadlines for filing AFS based on SEC registration/license numbers. Companies are usually required to file their AFS with the SEC according to the deadlines following the last numerical digit of a company’s SEC registration or license numbers.