BIR Deadlines for November 2026: Regular Filing Calendar and Weekend Shifts

November 2026’s regular BIR compliance load, for a calendar-year taxpayer, is the Documentary Stamp Tax return for October-executed documents, the monthly withholding remittance for October income payments, and the third-quarter income tax return for self-employed individuals and professionals — and one of those three statutory dates lands on a Sunday, pushing the actual deadline a day later than the form’s stated due date. No BIR circular specifically extending a November 2026 deadline has surfaced as of this writing; the dates below are the regular schedule, adjusted only for the ordinary weekend/holiday rule.

For the full-year schedule these dates sit inside, see 2026 BIR Tax Filing Deadlines Calendar; for the previous month’s obligations, see BIR Deadlines for October 2026; and for the mechanics of the weekend/holiday shift applied throughout this guide, see The BIR Weekend and Holiday Deadline-Shift Rule.

What’s regularly due in November 2026? #

Three recurring obligations land in November 2026 for most calendar-year taxpayers: the Documentary Stamp Tax return for October-executed documents, the monthly withholding remittance for October payments, and the third-quarter income tax return for self-employed individuals and professionals. Each traces to its own statutory rule — DST five days after the month of execution, monthly withholding remittance on the 10th, and the individual quarterly income tax return on a fixed mid-November date — and none of those underlying rules changes for 2026; only which weekday a given date lands on shifts month to month.

BIR Form 2550Q, 2551Q, RELIEF SLSP, 1601-EQ, 1601-FQ, and QAP for the third quarter were already covered by their statutory dates falling in October — see BIR Deadlines for October 2026 for how those shifted, including the stacked Q3 1601-EQ/1601-FQ/QAP deadline that itself lands in November (November 3, 2026) after walking past October 31, All Saints’ Day, and the additional special non-working day that followed it. For BIR Form 2000 itself, see Documentary Stamp Tax: What It Is and When BIR Form 2000 Applies for which transactions actually trigger this monthly filing.

How does November 2026’s calendar actually shift these dates? #

Of the statutory dates above, only BIR Form 1701Q’s November 15 due date lands on a non-working day once checked against the actual 2026 calendar — the other regular November dates fall on ordinary weekdays and don’t move. Under Revenue Memorandum Circular (RMC) No. 65-2016, issued June 23, 2016 and still the operative administrative basis for the shift, a deadline that falls on a Saturday, Sunday, or declared holiday moves to the next working day. As tax-alert coverage of that circular put it at the time:

“if [the] deadline falls on a Saturday, Sunday or a holiday, this shall be moved to the next business day… This rule applies in all cases whether for eFPS, eBIR Form, and manual filers.”

Here is how each November 2026 date actually resolves:

The 1701Q shift is the single-day case worth walking through directly: November 15, 2026 is confirmed a Sunday, so under RMC No. 65-2016’s next-working-day rule the check moves to November 16 — a Monday that is not a declared regular or special holiday under the presidential proclamation governing the Philippines’ 2026 holiday calendar. Because there is no second consecutive non-working day in its path, the deadline shifts by exactly one calendar day, to Monday, November 16, 2026.

The 1702Q row is the stacked case, and it’s included here because its statutory date falls inside November even though the actual deadline lands in December: November 29, 2026 is a Sunday, and the next calendar day, Monday, November 30, 2026, is Bonifacio Day, a regular holiday — so the walk-forward check continues past both non-working days to Tuesday, December 1, 2026, the first genuine working day. A filer who reads only “November 29” off the form’s instructions and stops there would misjudge the actual deadline by two calendar days.

Has the BIR issued any November 2026-specific deadline extension? #

No November 2026-specific deadline extension has been identified as of this writing, September 23, 2026 — the dates above are the regular statutory schedule, adjusted only for the ordinary weekend/holiday mechanic, not a discretionary relief measure. Earlier in 2026, the BIR issued RMC No. 89-2026 and RMC No. 95-2026 to extend deadlines that fell between August 10 and 16, 2026 for taxpayers under named Revenue District Offices and Large Taxpayer divisions affected by Southwest Monsoon (“Habagat”) flooding and a related eBIRForms Offline Package outage — see RMC No. 89-2026 and RMC No. 95-2026. Both circulars were tied to a specific, named disruption and closed out before September began; neither one, nor any successor circular found through this guide’s research, reaches into November.

If a new weather event, system outage, or other disruption prompts the BIR to issue a November-specific circular before these dates arrive, it would supersede the regular schedule only for the taxpayers and dates it explicitly names, the same pattern the August extensions followed. Always check the BIR’s own published advisories (bir.gov.ph) close to each date, since a circular can be issued with little lead time.

A worked example: what a late BIR Form 1701Q actually costs #

A self-employed architect with ₱50,000 in income tax due for the cumulative Q1–Q3 2026 period files and pays BIR Form 1701Q ten days late, on November 26, 2026, instead of the actual, shifted deadline of November 16, 2026 established above. Confusing the original November 15 statutory date, the shifted November 16 deadline, and the calendar date the return actually gets filed is exactly the kind of gap that turns an otherwise on-time filer into a late one. Applying the two civil additions the NIRC imposes on unpaid tax:

• Section 248 surcharge (25%): ₱50,000 × 25% = ₱12,500
• Section 249 interest (12% per annum, the rate commonly applied since the TRAIN Law amendments): ₱50,000 × 12% × (10 ÷ 365) = ₱164.38
• Total civil additions on top of the ₱50,000 basic tax: ₱12,664.38

As the NIRC itself states the basis for the surcharge:

“There shall be imposed, in addition to the tax required to be paid, a penalty equivalent to twenty-five percent (25%) of the amount due, in the following cases: (1) Failure to file any return and pay the tax due thereon as required under the provisions of this Code or rules and regulations on the date prescribed…”

— Section 248(A), National Internal Revenue Code (NIRC), as amended

That total does not include any separate compromise penalty the BIR may propose under Revenue Memorandum Order No. 7-2015 for the late filing itself — that schedule is a consensual amount tied to the specific violation and tax bracket involved, not a fixed percentage, so it is not computed here. The point the example illustrates is narrower: the surcharge and interest clock starts running from November 16, 2026 (the actual shifted deadline), not from the original November 15 weekend date and not from some later date in the month — confusing which date the penalty clock starts from is a common, avoidable error.

Frequently asked questions #

What BIR filings are due in November 2026? #

For a calendar-year taxpayer, November 2026 carries the Documentary Stamp Tax return (BIR Form 2000) for documents executed in October 2026, the monthly withholding remittance (BIR Form 0619-E and BIR Form 1601-C) for October 2026 income payments, and the third-quarter income tax return for self-employed individuals and professionals (BIR Form 1701Q).

Why does the BIR Form 1701Q deadline move from November 15 to November 16, 2026? #

November 15, 2026 falls on a Sunday, a non-working day, so under Revenue Memorandum Circular No. 65-2016’s next-working-day rule the deadline walks forward one day to Monday, November 16, 2026, which is not a declared holiday and is therefore the actual filing deadline.

Are the October withholding remittance and DST deadlines affected by any weekend shift in November 2026? #

No. BIR Form 0619-E and BIR Form 1601-C for October 2026 payments are due November 10, 2026, a Tuesday, and BIR Form 2000 for October-executed documents is due November 5, 2026, a Thursday — both are ordinary working days in 2026, so neither date shifts.

When is BIR Form 1702Q actually due for the third quarter, since its statutory date falls in November? #

BIR Form 1702Q’s statutory Q3 due date is November 29, 2026, but that date is a Sunday and the following day, Monday, November 30, 2026, is Bonifacio Day, a regular holiday — so the deadline walks past both non-working days to Tuesday, December 1, 2026, the first genuine working day.

Has the BIR announced any deadline extension specific to November 2026? #

As of this writing on September 23, 2026, no BIR revenue memorandum circular specifically extending a November 2026 deadline has been identified. The dates in this guide are the regular statutory due dates adjusted only for the ordinary weekend/holiday shift under RMC No. 65-2016, and remain subject to change if the BIR issues a new circular.

Summary #

November 2026’s regular BIR calendar carries three recurring obligations for a calendar-year taxpayer — the DST return for October documents (BIR Form 2000, November 5), the October withholding remittance (BIR Form 0619-E/1601-C, November 10), and the Q3 individual income tax return (BIR Form 1701Q, shifting from November 15 to November 16) — plus one statutory date that falls in November but actually lands in December once the shift is applied (BIR Form 1702Q, November 29 shifting to December 1). No November-specific BIR extension has been identified as of September 23, 2026, so these are the dates to plan around, subject to the BIR issuing a new circular before they arrive. For the mechanics behind the shift itself, see The BIR Weekend and Holiday Deadline-Shift Rule, and for how these dates fit the rest of the year, see the 2026 BIR Tax Filing Deadlines Calendar.