WELCOME

Orientation on the Filing and

Submission of the Statement of
Assets, Liabilities
and Net Worth (SALN)
Bureau of Jail Management and Penology
Director Lucila C. Pagdanganan
CSC-DILG Field Office

What is the SALN?

statement of assets,
liabilities and net
worth;
disclosure of
financial connections
or business
interests;
identification of
relatives within the
fourth degree of
consanguinity or
affinity, which also
include bilas, balae
and inso

What is the purpose of

the SALN?

To enjoin all public

officers and
employees to
declare and submit
annual true, detailed
and sworn
statement of their
assets, liabilities,
and net worth,
including disclosure
of business interests
and financial
connections, and to
declare to the best
of their knowledge
their relatives in the

Why is there a need for

change?
The previous form was found to
be deficient.
As a result of such, government
agencies cannot fully prosecute
erring officials with regard to
unexplained wealth.
To remove the confusion in the
filling up of the SALN Form.

What was the action

taken?
CSC constituted a Technical
Working Group.
PURPOSE: To review the SALN
Form in order to cure its
incompleteness and to make the
same in full compliance with the
applicable laws.
In 2011, CSC issued the Revised
SALN Form incorporating the
agreements made during the
SALN-TWG meetings.

What was the action

taken?
However, the Revised SALN Form
was met with oppositions from
several government sectors.
Some of the issues raised
include:
SALN Form is burdensome to
fill up.
The legal basis is not correct.

What was the action

taken?
On March 15, 2012, CSC resolved
to defer the use of the Revised
SALN Form and allowed the use
of the previous form (1994 SALN
Form).
On
March
16,
2012,
the
Commission
agreed
to
reconstitute the TWG to resolve
the issues facing the SALN Form.

Members of the TWG

Office of the President;
Senate of the Philippines;
House of Representatives;
Supreme Court;
Office of the Ombudsman;
Commission on Audit;
Department of Justice;
Department of Finance;
Department of Budget and
Management;
Department of Interior and Local
Government;
Governance Commission for GOCCs

Members of the TWG

From the public sector unions
Philippine Government
Employees Association
Confederation of Independent
Unions

NEW SALN FORM

CSC Resolution No. 1300173 dated January 24, 2013

Legal Basis
Republic Act No. 6713 or the
Code of Conduct and Ethical
Standards for Public Officials and
Employees taken together with
the 1987 Philippine Constitution

What are the changes

made in the new SALN
form?
1. The legal basis is now RA No. 6713
only because it is the latter law.
2. On the filing of spouses who are both
government employees, the manner
by which they can file, either jointly or
separately, has been clarified.
3. The basis of the assessed value and
current fair market value has been
clarified.
4. Several portions of the previous form
have been removed like the amount
and sources of gross income, amount
of personal and family expenses and
amount of income taxes paid, all of

What are the changes

made in the new SALN
form?
5. The declaration on nature of real
properties was removed.
6. The subcategories (improvements,
buildings) under acquisition cost were
removed.
7. The subcategories (tangible, intangible)
under personal properties were removed.
8. In the present form the identification of
relatives is required to be to the best of
my knowledge while in the previous form
of all declarations were required to be
true and detailed
9. The SALN Form is now easier to fill up.
10. Most of the changes have been made in

Who are required to

file?
All officials and employees of:
national and local governments
state universities and colleges, and
government-owned and controlled
corporations (GOCC) and their
subsidiaries, with or without original
charter

Who are exempted from

filing?
Those serving in honorary capacitypersons who are working in
government without service credit
and without pay
Laborers-persons whose work
depends on mere physical power to
perform ordinary manual labor and
not engaged in services consisting
mainly of work requiring mental
skill or business capacity, and
involving the exercise of intellectual
facilities

When can we file the

SALN?

(1)Within thirty (30) days after

assumption of office, statements of
which can be reckoned as of his first
day of service;
(2)On or before April 30 of every year
thereafter, statements of which
must be reckoned as of the end of
the preceding year, or
(3)Within thirty (30) days after
separation from the service,
statements of which must be
reckoned as of his last day of office

Can the public request

for a copy of the SALN
Form of a government
official/employee
Yes, as long as they comply with
the rules governing access to
SALNs provided by the
repository agencies

Where can we file the

SALN?
Repository
SALN of
Agency
National Office of the
Ombudsman

-Pres and V. Pres. of the

Philippines
-Chairmen and Commissions of
Constitutional Commissions and
Offices

Secretary of the Senate

-Senators

Secretary General of the House

of Representatives

-Congressmen

Clerk of Court of the Supreme

Court

-Justices of the Supreme Court,

Court of Appeals,
Sandiganbayan and Court of Tax
Appeals

Where can we file the

SALN?
Repository
SALN of
Agency
Court Administrator

-Judges of the Regional Trial

Court, Metropolitan Circuit Trial
Court, Municipal and Special
Courts

Office of the President

-National Executive Officials

(members of the Cabinet, Usec
and Assistant Secretaries,
Foreign Services Offices)
Heads of GOCCs w/ original
charters and their subsidiaries,
and State Colleges and
Universities
-Officers of the AFP from the
rank of Colonel or Naval Captain

Clerk of Court of the Supreme

Court

-Justices of the Supreme Court,

Court of Appeals,

Where can we file the

SALN?
Repository Agency

Deputy Ombudsman

SALN of

-Regional Officials and employees of

Departments, Bureaus and Agencies of
the National Government including
Judiciary and Constitutional
Commission and offices
-Regional officials and employees of
GOCCs and their subsidiaries in the
region
-all other officials and employees of
State Colleges and Universities
-Regional Officers below the rank of
Colonel or Naval Captain including
Civilian Personnel of the AFP
-Regional officials and employees of the
PNP
-Provincial officials and employees
including Governors, Vice Governors
and Sangguniang Panlalawigan
Members
-Municipal and City Officials and
employees including Mayors, V.Mayors,
Sangguniang Bayan/Panlungsod

Where can we file the

SALN?
Repository Agency

Civil Service Commission

SALN of

-All other Central Officials and

Employees of Dept., Bureaus and
Agencies of the National Government,
including Judiciary and Constitutional
Commissions and Offices, as well as
GOCCs and their subsidiaries
-Appointive officials and employees of
the Legislature
-All other Central Officers below the
Rank of Colonel or Naval Captain as
well as Civilian Personnel of the AFP
-All other uniformed and non-uniformed
Central Officials and Employees of the
PNP, BJMP and BFP

Basic Features
The following declarations have
been removed:
Amount and sources of income;
Amount of personal and family
expenses;
Amount of income taxes paid.

Basic Features
Declaration of nature of real
properties was removed.
The subcategories under
personal properties, i.e. Tangible
and intangible were removed.
The basis of assessed value and
current fair market value was
clarified, that is, it should be the
amount found in tax declaration
of the real properties.

Basic Features
On the filing of spouses who are
both government employees, the
manner by which they should file
their SALN was clarified.
Identification of relatives is
required to be to the best of my
knowledge and the other
declarations are true and
correct statements

Basic Features
The SALN Form is now easier to
fill up.
Most of the changes have been
made in the guidelines clarifying
matters raised in previous years.

How does one fill out the SALN

Form?
Fill it out together with the Guidelines which was
arranged to match the sequence of information needed
from the declarant.

Basic Information

Basic Information
DECLARANT is
single or
married but whose spouse is
not in the government service
Tick off the box marked as Not
Applicable.

In case of uniformed
personnel, what should
they indicate in the
space requiring the
position, is it rank or the
designation?
Uniformed
personnel
are
appointed to rank, thus, they
should indicate their rank in
the blank space for position

Declarants Children
new column on AGE.

Real Properties
Refer to properties which are immovable
by nature.
SALN purposes, real properties are
classified according to their use, that is,
residential, commercial, agricultural,
industrial, or mixed use and the like

Real Properties
DESCRIPTION - land only or land
with building, a house and lot,
condominium unit, or an
improvement such as an
extension or garage, and the
like.
IMPROVEMENTS
refer to all works that are
constructed or introduced to the
land, or repairs or improvements
made to the land or building after
its initial acquisition

Real Properties
ACQUISITION COST
amount of money paid to
acquire or own something
also refers to the amount of
expenses incurred for
improvements introduced on a
real property
In the case of properties
received gratuitously, e.g.
donation or inheritance, no

Real Properties
In all real properties, the fair
market value and assessed value
as found in the tax declaration
shall be declared.

Personal Properties
Refer
to
jewelry,
appliances,
furniture, motor vehicles and other
tangible/movable properties.
This shall also include investments or
other assets, such as cash on hand or
in bank, negotiable instruments,
securities, stocks, bonds, and the like

Declaration of Assets
CO-OWNED PROPERTIES declarant shall disclose the
proportionate amount of his
share in the property
PROPERTIES SUBJECT OF A
CONTRACT TO SELL - the amount
already paid shall be declared as
personal property
MORTGAGED PROPERTY the
actual purchase price is the
acquisition cost

Liabilities
Refer to financial liability or
anything that can result to a
transfer or disposal of an asset.
NATURE OF LIABILITY - type of
loan obtained from banks,
financial institutions, GSIS, PAGIBIG and others, such as
personal, multi-purpose, salary,
calamity loan and the like
OUTSTANDING BALANCE - amount
of money that one still owes on

Computation of Net
Worth
NET WORTH - sum of all assets
(real and personal) less total
liabilities
In real properties, the acquisition
cost shall be used in the
computation of the net worth
In personal properties, the
acquisition cost or amount/value
of money shall be used in the
computation of the total net

What are excluded in

the computation?
Properties of unmarried children
below 18 years of age living in
the declarants household
Paraphernal or capital properties
of declarants spouse

Spouses who are both

public officers or
employees
In case of separate filing
paraphernal or capital properties
shall not be included in the
computation of the declarants net
worth

In case of joint filing

the total assets of the spouses shall
include their respective paraphernal
or capital properties

What is the assessed

value and current fair
market value?
For purposes of the SALN, the amounts
found in the tax declaration of real
properties shall be used as the basis
for the declaration.

How are mortgaged

properties declared in
the SALN?
Mortgaged properties are already
under the name of declarant. Hence,
the mortgaged properties shall be
declared either under real or personal
properties. The acquisition cost to be
declared shall be the actual purchase
price. However, the declarant should
declare the outstanding balance of the
mortgage loan as of December 31 of

How are earnings and

income from other
sources be declared?
These shall either form part of the
declarants cash on hand or in bank
which shall be determined as of
December 31 of the preceding year.

How do we declare
inherited properties?
Inherited properties are transferred to
the heirs by operation of law. Hence,
even without a transfer of the
property under the name of the
declarant, the latter shall declare his
share in the inherited properties as
his/her assets. For the acquisition
cost, the declarant shall state zero (0).
For real properties inherited, the
declarant is required to provide the
assessed value and current fair market
value found in the tax declaration of
the real properties concerned.

How do we declare
minimal valued
properties?
The declarant may declare collectively
according to the nature/kind of the
personal property like books, and the
declarant may use various years as
year acquired.

Is it burdensome on the
part of the declarant to
declare all personal
properties?
No, because properties of minimal value
or with the same kind/nature may be
declared in group/bulk.

Is there a ceiling on the

price of property that
we declare?
RA 6713 does not provide for a ceiling on
properties to be declared.

SALN Form 2nd page

Business Interests/
Financial Connections
and Relatives in the
Government

Business Interests /
Financial Connections
BUSINESS INTERESTS declarants existing interest in
any business enterprise or entity,
aside from his/her income from
government
FINANCIAL CONNECTIONS declarants existing connections
with any business enterprise or
entity, whether as a consultant,
adviser and the like, with an

Nature of Interest
refers to existing interest or
connection
in
any
business
enterprise,
whether
as
proprietor, investor, promoter,
partner,
shareholder,
officer,
managing director, executive,
creditor, lawyer, legal consultant
or adviser, financial or business
consultant, and the like

Relatives in the
Government

Relatives Within the 4th

Degree
AFFINITY - relationship of a
husband to the blood relatives of
his wife, or a wife to the blood
relatives of her husband
CONSAGUINITY - relationship by
blood from the same stock or
common ancestor

Relatives Within the 4th

Degree

1st
degree
2nd
degree

Consanguin
Affinity
ity
Parents
Parents-in-law
Children
Grandparen Grandparentsts
in-law
Grandchildr Brother-in-law
en
Sister-in law
Siblings

Relatives Within the 4th

Degree

3rd
degree

4th
degree

Consanguini
ty
Uncle/Aunt
Nephew/Nie
ce
1st Cousin

Affinity
Uncle/Aunt-inlaw
Nephew/Niecein-law
1st Cousin-in-law

Who else are included?

Balae
a parent of the declarants son-inlaw or daughter-in- law

Bilas
declarants brother-in-law's wife or
sister-in-law's husband

Inso
appellation for the wife of an elder
brother or male cousin

Certification and
Signature

Certification and
Signature
Declaration should be true and
correct statements
Identification of the relatives is
only to the best of the
declarants knowledge
Both spouses should sign,
whether in the government or
private sector
If signature cannot be acquired,
an explanation should be

What is the basis of

requiring the signature
of spouse?
The properties of the declarants
spouse are required by law to be
disclosed, hence, he/she is required to
certify
the
correctness
of
such
declaration.

If declarant and spouse

are separated in fact or
legally separated, is the
declarants spouse still
required to sign the
SALN?

Spouses who are separated in fact or

legally separated are still considered
husband
and
wife,
hence,
the
declarants spouse is still required to
sign the SALN form.

What if the said spouse

refuses to sign the
declarants SALN?
The declarant just has to attach an
explanation why no signature of
spouse is present in the SALN.

Pagination
The format should indicate the
total number of pages of the
SALN in case additional sheets
are used
Such as:
Page 1 of 3
Page 2 of 3
Page 3 of 3

PURPOSE: To avoid
insertions or pulling out of

Additional Sheets
Sample
sheets for:
Declarant
Declarants
spouse and
unmarried
children
below 18
years of age
living in the
household

Additional Sheets
Indicate:
name of
the
declarant
position
agency
name
year
covered
by the
SALN,
shall be

Who can administer

oath?
The heads of agencies
Those authorized by the
head of agency the authority
to administer oath
Those authorized by law to
administer oath, i.e. notaries
public
The authority to administer
oath must be in writing.

Other reminders
No unnecessary markings.
Fill all applicable information.
Otherwise, write not applicable
or N/A.
Filling up the form may be
handwritten, computerized or
typed.
Handwriting must be legible.

Violations of Public
Officers

Failure of an official or
employee to submit his/her
SALN; and
Failure to disclose or
misdeclaration of any asset,
liability, business interest,
financial connection, and
relative in the government in
his/her SALN

Penalties
FIRST OFFENSE
suspension of one (1) month and
one (1) day to six (6) months

SECOND OFFENSE
dismissal from the service

Violation of Head of
Agency
SIMPLE NEGLECT OF DUTY
failure to comply with CSC
Memorandum Circular No. 10, s.
2006, in relation to the Review and
Compliance Procedure in the Filing
and Submission of the SALN Form

PENALTY
FIRST OFFENSE : suspension of one
(1) month and one (1) day to six (6)
months
SECOND OFFENSE: dismissal from

Amendment to CSC MC
No. 10, s. 2006*
Section 3. Ministerial Duty of the Head
of Office to Issue Compliance Order.
Within five (5) days from receipt of
the
aforementioned
list
and
recommendation,
it
shall
be
the
ministerial duty of the Head of Office to
issue an order requiring those who have
incomplete data in their SALN to
correct/supply the desired information
and those who did not file/submit their
SALNs to comply within a non-extendible
CSC
Resolution
1300174
January
2013
period
of No.
thirty
(30)dated
days
from24,
receipt
of

Amendment to CSC MC
No. 10, s. 2006
Failure to file SALN includes:
failing to comply within the
thirty (30) day period required
under
Section
3
of
the
amendment; and
Submission of the SALN beyond
thrity (30) day period.

THANK YOU!