SEC MEMORANDUM CIRCULAR NO. 02, S. 2001

: Republic Act No. 8792, otherwise known as the "Electronic Commerce Act," mandates such submission.
: They must file four copies and a diskette of the General Information Sheet (GIS) within 30 days from the date of the annual meeting, and four copies and a diskette of the Audited Financial Statements (F/S) within 120 days after the end of the fiscal year.
: The Corporate Secretary must certify under oath that the GIS diskette contains the exact data stated in the hard copies, while the Treasurer must certify under oath that the F/S diskette has the basic and material data in the audited financial statements.
: They must file within 105 days after the end of the fiscal year as specified in the by-laws.
: No, such corporations have the option to file with diskettes, but if they do not, they must file six hard copies of the documents.
: Annexes "A", "B", and "C" provide the forms for the GIS for stock corporations, GIS for non-stock corporations, and the financial statements, respectively.
: All existing circulars, orders, memoranda, and other related issuances inconsistent with this circular are revoked or modified accordingly.
: It indicates that the Audited Financial Statements have been duly received and acknowledged by the Bureau of Internal Revenue, which is a requirement for filing with the SEC.
: It took effect immediately upon adoption on 12 March 2001.