BIR Moves Tax Filing and Payment Deadlines in Metro Manila to November 19 Because of the ASEAN Summit Holidays
BIR TAX DEADLINE EXTENSION 2026 – Do you have a tax return to file or a tax payment due next week in Metro Manila? The Bureau of Internal Revenue (BIR) has moved to Thursday, November 19, 2026 the deadline for filing returns and paying taxes that fall due from November 16 to 18, the three special non-working days declared in the National Capital Region (NCR) for the ASEAN Summit.
The adjustment was made through a Tax Advisory issued on November 10, 2026 in Quezon City and signed by then BIR Commissioner Charlito Martin R. Mendoza. It cites Proclamation No. 1447 dated September 17, 2026, which declared November 16 to 18 as special (non-working) days in NCR in connection with the 49th ASEAN Summit and Related Summits.
“The deadline of filing of returns and payment of taxes with statutory due dates falling during the said period within the jurisdiction of the following RDOs under the NCR shall be moved to November 19, 2026,” the advisory states.
Who Is Covered by the November 19 Deadline?
The extension applies only to taxpayers registered under the following Revenue District Offices (RDOs) and Large Taxpayer (LT) divisions in Metro Manila, based on the list in the BIR advisory:
- Northern Metro Manila – RDO No. 24 (Valenzuela City), RDO No. 26 (Malabon City and Navotas City), RDO No. 27 (Caloocan City) and RDO No. 28 (Novaliches)
- Manila – RDO No. 29 (Tondo-San Nicolas), RDO No. 30 (Binondo), RDO No. 31 (Sta. Cruz), RDO No. 32 (Quiapo-Sampaloc-San Miguel-Sta. Mesa), RDO No. 33 (Intramuros-Ermita-Malate) and RDO No. 34 (Paco-Pandacan-Sta. Ana-San Andres)
- Quezon City – RDO No. 38 (North Quezon City), RDO No. 39 (South Quezon City) and RDO No. 40 (Cubao)
- Eastern Metro Manila – RDO No. 41 (Mandaluyong City), RDO No. 42 (San Juan City), RDO No. 43 (Pasig City), RDO No. 44 (Taguig City and Pateros) and RDO No. 45 (North Rizal and Marikina City, but only for taxpayers with a registered address within Marikina City)
- Makati – RDO No. 47 (East Makati City), RDO No. 48 (West Makati City), RDO No. 49 (North Makati City) and RDO No. 50 (South Makati City)
- Southern Metro Manila – RDO No. 51 (Pasay City), RDO No. 52 (Parañaque City), RDO No. 53A (Las Piñas City) and RDO No. 53B (Muntinlupa City)
- Large Taxpayers – RDO No. 116 (Regular LT Audit Division I), RDO No. 125 (Regular LT Audit Division II), RDO No. 126 (Regular LT Audit Division III), RDO No. 121 (LT Excise Division I) and RDO No. 124 (LT Excise Division II)
Take note that the extension does not cover taxpayers registered with RDOs outside Metro Manila, and the North Rizal portion of RDO No. 45 is also not included. The BIR advised covered taxpayers to file their returns and pay the corresponding taxes within the adjusted deadline to avoid penalties.
Earlier Nationwide Extension Due to eBIRForms Maintenance
Separately, the BIR also extended certain filing and payment deadlines nationwide to November 13, 2026 under Revenue Memorandum Circular (RMC) No. 118-2026. According to GMA News and the Manila Bulletin, that extension covered specified returns and payments originally due on November 10, as well as certain transactions due from November 10 to 12, after scheduled system maintenance made the eBIRForms Offline Package temporarily unavailable. The circular said deadlines for submissions through systems other than eBIRForms remained unchanged unless expressly extended.
The deadline adjustments come as the BIR undergoes a change in leadership. President Ferdinand Marcos Jr. swore in former Finance Undersecretary Rolando Ligon Jr. as the new BIR Commissioner on November 13, while Mendoza moved to the Bureau of Customs, BusinessWorld reported.
Is your RDO on the list? Check your BIR Certificate of Registration to confirm your RDO before the November 19 deadline. You may also read: ASEAN Summit Holiday Pay 2026 — DOLE Pay Rules for November 16 to 18 Special Non-Working Days in Metro Manila.
