If you file your October withholding tax returns with the BIR's offline eBIRForms package, you now have until Friday, November 13, 2026, three days past the original November 10 deadline, with no penalty. And if your Revenue District Office (RDO) is in Metro Manila, any return or payment due from November 16 to 18 is now due on November 19.
The Bureau of Internal Revenue (BIR) announced both changes in separate documents this week. Here is who each one covers.
Extension 1: eBIRForms offline filers get until November 13
The eBIRForms Offline Package is the free BIR program many small businesses and employers use to fill in returns on a computer before sending them. According to Revenue Memorandum Circular (RMC) No. 118-2026, dated November 10, the package was unavailable because of system maintenance. The BIR therefore moved these deadlines to November 13, 2026, for taxpayers affected by the outage:
- 1601-C, 0619-E and 0619-F (monthly withholding on salaries, expanded and final withholding), non-eFPS filers, October 2026
- 1600-VT and 1600-PT (VAT and other percentage taxes withheld), with the Monthly Alphalist of Payees where required, non-eFPS filers
- 0620 (tax withheld on withdrawals from a deceased person's bank deposit), non-eFPS filers
- 2200-M, 2200-C and 1606 (excise taxes on metallic minerals and cosmetic procedures, and withholding on some real property sales)
- One-time transactions (forms 1800, 1801, 1706, 1707 and 1707A) and payment forms 0605 and 0613, but only where the original deadline fell from November 10 to 12
"Non-eFPS" means you do not use the BIR's Electronic Filing and Payment System, the online system larger taxpayers must use.
The circular says covered taxpayers will not be charged penalties, surcharges or interest if they file and pay on or before November 13. It also says deadlines for submissions through systems other than eBIRForms stay the same unless the BIR extends them separately. A bank bulletin issued the same day tells authorized agent banks to accept these returns and payments until November 13 without penalties.
The system is back. The BIR said eBIRForms became available again at 5:30 a.m. on Wednesday, November 11. That leaves about two working days, Thursday and Friday, to use the extension.
Extension 2: Metro Manila deadlines on November 16 to 18 move to November 19
Proclamation No. 1447, signed September 17, makes November 16 to 18 special non-working days in the National Capital Region (NCR) for the 49th ASEAN Summit. In response, a BIR tax advisory issued November 10 moves filing and payment deadlines "falling during the said period" to Thursday, November 19, 2026.
It applies only to taxpayers registered with these offices:
- RDOs 24 (Valenzuela), 26 (Malabon and Navotas), 27 (Caloocan) and 28 (Novaliches)
- RDOs 29 to 34, covering Tondo, Binondo, Sta. Cruz, Quiapo-Sampaloc, Intramuros-Ermita-Malate and Paco-Pandacan
- RDOs 38, 39 and 40 (North and South Quezon City, Cubao), 41 (Mandaluyong), 42 (San Juan), 43 (Pasig) and 44 (Taguig and Pateros)
- RDO 45 (North Rizal and Marikina), but only for taxpayers with a registered address in Marikina
- RDOs 47 to 50 (Makati), 51 (Pasay), 52 (Parañaque), 53A (Las Piñas) and 53B (Muntinlupa)
- Large Taxpayer offices 116, 121, 124, 125 and 126
If your RDO is outside this list, including RDO 45 taxpayers registered in Rizal towns, your deadlines do not move.
What changed, date by date
- Friday, November 13: new deadline for the covered eBIRForms returns above (RMC 118-2026).
- Thursday, November 19: new deadline for items due November 16 to 18 from taxpayers of the listed NCR RDOs (BIR tax advisory).
Neither document names specific forms for the Metro Manila change, and it covers only due dates falling from November 16 to 18. If you are unsure whether your deadline moved, check the documents above or ask your RDO.
How sure is this?
As of publication, only the BIR's own documents confirm these extensions: the circular, the bank bulletin and the tax advisory. We found no independent report yet. The holiday itself is confirmed by the text of the proclamation. The BIR is separately dealing with the cybersecurity incidents at the agency reported earlier this month. It has not linked the eBIRForms maintenance to them. If you sell online, our BIR registration guide for online sellers explains which returns apply to you.
