11 November 2026 · Bureau of Internal Revenue

BIR moves 10 November filings to 13 November

The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 118-2026 on 10 November 2026, moving the filing and payment deadlines that fell on that date to 13 November 2026, after the eBIRForms Offline Package became unavailable for system maintenance. The relief covers the October 2026 monthly remittances for non-eFPS filers, certain excise returns, and one-time transactions dated 10 to 12 November 2026.

Revenue Memorandum Circular No. 118-2026, dated 10 November 2026, moves a defined set of filing and payment deadlines from 10 November 2026 to 13 November 2026. The circular cites the unavailability of the Electronic Bureau of Internal Revenue Forms (eBIRForms) Offline Package due to system maintenance, as announced in the Tax Advisory dated 10 November 2026. It covers taxpayers affected by that unavailability, and it applies to e-filing and to payment or remittance, whether done online or manually.

The returns due on 10 November

For the month of October 2026, the following returns and remittances moved to 13 November 2026:

• BIR Form No. 2200-M, the Excise Tax Return for excise taxes collected from payments made to sellers of metallic minerals.
• BIR Form Nos. 1601-C, 0619-E and 0619-F, for non-eFPS filers.
• BIR Form No. 2200-C, the Excise Tax Return for Cosmetic Procedures, with the monthly summary of procedures performed.
• BIR Form Nos. 1600-VT and 1600-PT, including the Monthly Alphalist of Payees where required, for non-eFPS filers.
• BIR Form No. 1606, the withholding tax remittance return for onerous transfer of real property other than a capital asset, taxable and exempt.
• BIR Form No. 0620, for non-eFPS filers, on amounts withdrawn from a decedent's deposit account.

One-time transactions and payments

A second group moves only where the original date already fell inside a three-day window. BIR Form Nos. 1800, 1801, 1706, 1707 and 1707A move to 13 November 2026 where the applicable filing or payment deadline falls from 10 to 12 November 2026. The same treatment applies to BIR Payment Form No. 0605, and to BIR Payment Form No. 0613, the payment form used under the Tax Compliance Verification Drive and tax mapping, where the original payment deadline falls from 10 to 12 November 2026.

The distinction is the whole point of the second group. A Form 1707A or a Form 0605 whose original date was set at 12 November 2026 is covered. One whose original date fell on 9 November 2026 is not, and the extension does not reach it.

What the extension does not do

Covered taxpayers are not subject to penalties, surcharges or interest for late filing or late payment, on the condition that the return is filed and the corresponding tax is paid or remitted on or before 13 November 2026. The relief is tied to that date. Filing after 13 November 2026 removes it, and the original due date is what the Bureau will measure against.

The circular also closes the wider reading. Deadlines for submissions through systems other than eBIRForms remain unchanged unless expressly extended. A taxpayer on the Electronic Filing and Payment System is therefore not carried by this circular, and should read the advisory that applies to its own system before relying on 13 November 2026.

What to do with two days left

List the returns and payment forms in the 10 to 13 November 2026 window, and separate them from the ones that fall outside it. File and pay inside the extended date, then keep the filing acknowledgment and the payment confirmation, because the relief depends on both acts being completed by 13 November 2026. Where an item falls outside this circular, its original deadline stands and the ordinary penalties apply.

For a business with October payroll and a withholding obligation, the practical exposure is concentrated in the 1601-C and 0619-E group, which is monthly and recurs. Those two are in the extension, for non-eFPS filers, and they are the ones most likely to be filed late by a system outage rather than by a decision.