STATEMENT OF ASSETS,

LIABILITIES AND
NETWORTH (SALN)
Assets - Liabilities = Net Worth
 The SALN
“Section 17. A public officer or employee
shall, upon assumption of office and as
often thereafter as may be required by law,
submit a declaration under oath of his
assets, liabilities, and net worth. xxx”

Article XI, 1987 Constitution

“Section 8. Statements and Disclosure. – Public
officials and employees have an obligation to
accomplish and submit declarations under oath of,
and the public has the right to know, their assets,
liabilities, net worth and financial and business
interests including those of their spouses and
unmarried children under eighteen (18) years of
age living in their households. x x x “

R. A. No. 6713 (Code of Conduct and Ethical

Standards for Public Officials and Employees)
 Who must file the SALN?
RA 6713, Section 8: All public officials and
employees, whether regular or under
temporary status, are required to file the
SALN, except the following:
• Public officials serving in an honorary
capacity, without credit or pay;
• Temporary laborers; and,
• Casual or temporary and contractual
workers (not in the regular plantilla of
agency)
• Spouses who are both public officers and
employees shall have the option to file their
SALN either jointly or separately
• In case of joint filing, all real and personal
properties shall be declared including their
paraphernal and capital property, if there are
any
• Declarant must provide information required
for all his/her unmarried children below 18
years of age and living in his/her household,
whether legitimate or illegitimate
• Properties of unmarried children below 18
years of age must also be declared

(CSC Resolution No. 1300173 dated Jan. 24, 2013)

 When to file the SALN?
Section 8 of RA 6713:
• Within 30 days after assuming office
• on or before April 30 of every
calendar year thereafter
• Within 30 days from separation from
the service
RA 6713: True and Complete Declaration of:

• ASSETS, wherever located

(a) real property, its improvements, acquisition
costs, assessed value, and current fair market
value;
(b) personal property and acquisition cost;
(c) all other assets such as investments, cash on
hand or in banks, stocks, bonds, and the like;
• LIABILITIES
- nature, name of creditors and outstanding
balance
Assets refer to:
• any property
• anything which are or may be the
object of appropriation or use
• anything by which liabilities can be
paid
• anything of value
• including those acquired by gratuitous
title
 Some Concepts
TRUST ARRANGEMENT:

• Declare assets which are held as trustee or

trustor under a trust agreement

• Property is registered in the name of one person

(legal owner) but is, in truth, owned by another
person (beneficial owner)

• An arrangement where a trustor (a person who

establishes a trust) reposes confidence in a
trustee as regards property for the benefit of the
trustor or of another person
Example (Trust):

• Your sister works as an OFW. She gave you P2M to buy

an agricultural land which you can toil while she is away.
You register the property in your name to facilitate the
sale. You must disclose this property, even if it is really
owned by your sister.

• You put a vehicle you own in the name of your brother, to

enable him to get a visa. The vehicle is registered in his
name. You must disclose this property, even if it is
registered in the name of your brother, because you
really own it.
Example (Loan):

• Your mother lends you PhP 60,000 which

you put in your bank account . This is a
loan, and the amount must be declared as
an asset (cash) if this still exists at the time
of declaration, and also as a liability which
you must pay back to your mother (loan).
 Some Concepts
• Contract of Sale vs. Contract To Sell

• Property, not yet registered in the name of the

buyer but already covered by a Deed of Sale

• Property acquired through gratuitous title

(Inheritance or Donation)

• Property held in common

• Properties being paid on installment basis

(Declare as Equity in Installment Purchases
under Other Personal Property)
1. Assets
a. Real Properties

DESCRIP KIND EXACT ACQUI-

TION ASSESSED CURR ACQUISI-
(e.g. LOCAT-
(e.g. lot, house residential, ENT SITION
ION TION
and lot, commercial VALUE FAIR COST
condominium , industrial, MAR
and agricultural KET
improvements) and mixed
VALUE
use)
YR MODE
(As found in the Tax
Declaration of
Real Property)

Accountability of Public Officers

1. Assets
b. Personal Properties

DESCRIPTION YEAR ACQUISITION COST/

ACQUIRED AMOUNT
Vehicle – type, model, CR no.,
place of registration
Investments (trust funds, pre-
need, stocks, etc)
Other Personal Properties
(cash, receivables, furniture,
club memberships etc)
Equity in Installment Payments

Xxx xxx
2. Liabilities

NATURE NAME OF OUTSTANDING

CREDITOR BALANCE
Bank Loans

Personal Loans, Account

Payables
GSIS, PAG-IBIG loans

Mortgage Payables

Xxx xxx
Total Assets Php 2,000,000
Less: Total Liabilities 700,000
_____________
NET WORTH 1,300,000
========
RA 6713: True and Complete
Declaration of:

• ALL BUSINESS INTERESTS

AND FINANCIAL
CONNECTIONS (including those
of declarant’s spouse and
unmarried children below 18 years
of age living in declarant’s
household)
• Disclosure of Business Interests and Financial
Connections - information on any interests or
any connections with any business enterprises
or entities

 Whether as proprietor, investor, promoter,

partner, shareholder, officer, managing director,
executive, creditor, lawyer, legal consultant or
adviser, financial or business consultant,
accountant, auditor, and the like
Declaration of:

RELATIVES IN THE GOVERNMENT

SERVICE UP TO THE 4TH CIVIL
DEGREE EITHER BY
CONSANGUINITY OR AFFINITY
including bilas, inso and balae
(to the best of the declarant’s
knowledge)
Ex: Relatives Within Fourth Degree of Consanguinity or
Affinity
• Spouse (same degree as declarant)
• Children (1st degree)
• Parents, including step parents (1st degree)
• Brothers and sisters, including half brothers and half
sisters (2nd degree)
• Nephews and nieces, children of brothers and sisters
( 3rd degree)
• grandnephews and grandnieces (4th degree)
• Grandparents and grandchildren (2nd degree)
• Uncles and aunts (3rd degree)
• First cousins (4th degree)
• In-laws within the same degree (blood relatives of
spouse)
• Though not relative within 4th degree, include balae,
inso and bilas as required under RA6713
 RA 6713 Review & Compliance Procedures:

Procedures to review SALN if :

• On time
• Complete
• In proper form

CSC Resolution No. 06-0231

(February 2006)
 CSC Resolution 06-0231 (2006)
Allows:
• Completion of incomplete entries
• Submission within non-extendible period
of 3 days
• Omissions to be declared in next
submission, for entries not within
knowledge of declarant at time of
declaration sought to be corrected
Review and Compliance Procedures:
• Triplicate
• Submit 2 copies to Admin/Personnel by
April 30
• Admin Officer to submit to the Head of
Office a list of employees who a) filed
SALN with complete entries; b) filed SALN
with incomplete entries; and c) did not file
their SALNs on or before May 15, cc: CSC
• Chief of Admin/Personnel to transmit
to OMB on or before June 30
 CSC Resolution 13-00173
(January 24, 2013)

• Head of Agency to issue Compliance Order within

5 days from receipt of the list 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 submit the
same
• Completion of incomplete entries/
submission of SALN within non-
extendible period of 30 days from
receipt of Compliance Order
 CSC Resolution 15-00088
(January 23, 2015)

Amendment to the Guidelines in Filling Out

of the SALN Form:
“e. Declaration of real properties shall include
its description, kind, exact location, year and
mode of acquisition, assessed value, fair market
value, acquisition cost of land, building, etc.
including improvements thereon.”
Transmittal of SALNs – on or
before June 30*
• Office of the Ombudsman – Central Office (for
offices located in the NCR)
• Area or sectoral offices - Office of the Deputy
Ombudsman in Luzon, Visayas, Mindanao or
the Military and Other Law Enforcement Offices
(for regional officials and employees)
• Attachments – List of Officials and Employees
who filed SALNs, Certification that the SALNs
were reviewed, and Certification - List of
Officials and Employees who failed to file their
SALNs

* CSC Resolution No. 1500088, 1/23/2015

Additional Requirements: (MC No. 2 of
the Office of the Ombudsman, 8/2/2017)
• Submission of all original(hard) copies of the
SALNs received, together with electronic copies
thereof
• Electronic copies also required for SALNs to be
filed after assumption of office or after
separation from the service
• Format of electronic copies of SALNs – in PDF
format and individually saved per declarant, in
compact discs (CDs) or Universal Serial Bus
(USB) flash drive
Additional Requirements: (MC No. 2 of
the Office of the Ombudsman, 8/2/2017)
• File name of the soft copy must be the same as
the document title (ex. SALN of Employee
A.pdf)

• Certification of Head of Agency/Office – that

SALNs submitted electronically are faithful
reproductions of the original copies of the
SALNs of the officials and employees, as listed
in the attached summary report
 Administrative Sanctions:
• Failure of employee to correct or submit
the SALN
• Failure of the Head of Agency/Office to
perform duties in the review, compliance,
and submission process
• Penalties:
1st offense – Suspension of 1 month to
6 months
2nd offense – Dismissal from service
Examples of officers authorized to
administer oath:

• Notary public
• Judges
• Justices
• Members of the National Prosecution
Service
• Other officers under specific laws
• For SALN purposes, the head of
agency has the authority to administer
oath.
• However, the head of agency is allowed
to delegate such authority provided the
delegation of authority is put into
writing.
Criminal liability for violation of Sec. 8 of RA 6713:
• Imprisonment not exceeding five (5)
years
• Fine not exceeding P5T or
• Both imprisonment and fine
( Private individuals who are co-principals, accomplices or
accessories shall be subject to the same penal liabilities)
Criminal liability for Perjury (Art. 183 or the
Revised Penal Code)
• Imprisonment (6 months to 6 years)
• Fine
Administrative liability for violation of
Sec. 8 of RA 6713
• Suspension or Dismissal

Unexplained wealth is also subject to

forfeiture under R.A. No. 1379
 SALN = Benchmark

If the SUM of your Salary + Other income +

Disposable Funds is

LESS Than the Acquisition Cost of Assets?

and there is no acceptable explanation,

excess subject to forfeiture under RA1379

Plus: Subject to criminal and administrative

penalties
 Rationale for SALN amendment
(i) improve SALN submission

(ii) obviate SALN misdeclarations

(iii) make SALN an efficient instrument in

redflagging illegal wealth accumulation

(iv) ultimately make the SALN an effective device

in prosecuting violations of anti-corruption laws
THANK YOU!!