12 November 2026 · Bureau of Internal Revenue

Metro Manila filings due 16 to 18 November move to 19 November

The Bureau of Internal Revenue moved the filing and payment deadlines falling from 16 to 18 November 2026 to 19 November 2026 for taxpayers under a list of Revenue District Offices in the National Capital Region, after Proclamation No. 1447 declared those three days special non-working days for the 49th ASEAN Summit.

The Bureau of Internal Revenue moved the filing and payment deadlines falling from 16 to 18 November 2026 to 19 November 2026, for taxpayers under a defined list of Revenue District Offices in the National Capital Region. The change is set out in a tax advisory issued in November 2026 and rests on Proclamation No. 1447 dated 17 September 2026, which declared those three days as Special (Non-Working) Days in the NCR for the 49th ASEAN Summit and Related Summits.

What moved, and what did not

The advisory is written around the statutory due date. Where a return or a payment carried a statutory due date of 16, 17 or 18 November 2026, and the taxpayer falls within the jurisdiction of a listed office, the date becomes 19 November 2026. The advisory names no BIR forms. It does not add three days to November as a whole, and a deadline already moved to another date by a different relief stays where that relief put it.

That distinction matters because two documents moved dates in November 2026. Revenue Memorandum Circular No. 118-2026, dated 10 November 2026, moved a named list of returns and payments from 10 November 2026 to 13 November 2026 after the eBIRForms Offline Package became unavailable for system maintenance. That circular worked form by form. The ASEAN advisory works date by date and office by office.

The offices named

Coverage is jurisdictional, and the advisory lists each office affected:

• RDO No. 24, Valenzuela City; RDO No. 26, Malabon, Caloocan North and Navotas; RDO No. 27, Caloocan City; RDO No. 28, Novaliches.
• RDO No. 29, Tondo and San Nicolas; RDO No. 30, Binondo; RDO No. 31, Sta. Cruz; RDO No. 33, Intramuros; RDO No. 34, Paco, Pandacan, Sta. Ana and San Andres.
• RDO No. 38, North Quezon City; RDO No. 39, South Quezon City; RDO No. 40, Cubao; RDO No. 41, Mandaluyong; RDO No. 42, San Juan; RDO No. 43, Marikina; RDO No. 44, Taguig and Pateros.
• RDO No. 48, West Makati; RDO No. 49, North Makati; RDO No. 50, South Makati; RDO No. 51, Pasay City; RDO No. 53A, Las Piñas; RDO No. 53B, Muntinlupa.

Three Large Taxpayer offices sit on the same list, among them RDO No. 124, LT Excise Division II, and RDO No. 126, Regular LT Audit Division III.

Who is outside it

If the Certificate of Registration names an office that is not on the list, the advisory does not reach that filing and the 16 to 18 November 2026 dates stand. The test is the office with jurisdiction over the taxpayer, not the address where the goods or the staff happen to be. A branch with its own registration is measured against the office where that branch is registered.

Nothing in the advisory waives penalties. It closes with the instruction to file returns and pay the corresponding taxes within the adjusted deadline to avoid applicable penalties, so a filing made on 20 November 2026 in a covered office is late and is assessed against the adjusted date.

What to do before Monday 16 November 2026

The three declared days run Monday to Wednesday. 19 November 2026 is a Thursday and falls outside them, so offices and bank branches that close for the summit are expected to be open on the date that now carries the deadlines.

• Read the RDO code and office name on Form 2303. That single line decides whether the 19 November 2026 date applies to the entity.
• List every return and payment due 16, 17 or 18 November 2026 and mark which office holds each one.
• Separate items already moved to 13 November 2026 from items never touched. That date has passed and the ASEAN advisory does not reopen it.
• Check the payment channel. A return filed on 19 November 2026 still needs the tax paid or remitted on the same date.

For an employer with October payroll, the recurring items are the monthly withholding remittances, and their treatment turns on the office and the original date rather than the amount. Where those elements point to 19 November 2026, the file has three more days than the calendar suggests. Where they do not, it has none.