Guidelines in Filling Out SALN (Statement of Assets, Liabilities and Net-worth) Form

SALN is the statement of assets, liabilities and net worth, and the disclosure of financial connections or business interests and identification of relatives within the fourth degree of consanguinity or affinity. All officials and employees of national and local governments, including state universities and colleges, and government-owned and controlled corporations (GOCC) shall be covered by these guidelines.

Frequently Asked Questions about SALN

When should the SALN be filed?

The SALN should be filed:

  1. Within thirty (30) days after assumption of office, statements of which must 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.

What law governs the filing of the SALN Form?

Republic Act No. 6713 otherwise known as the Code of Conduct and Ethical Standards for Public Officials and Employees. (Download: SALN Form 2017 | Word and PDF File)

What form should be used?

The currently prescribed form is the one revised as of January 2015 per CSC Resolution No.  1500088 promulgated on January 23, 2015.

Tips on Filling Out the SALN Form

In case declarant spouses are both in the government service, how should they file their SALN jointly?

In case of joint filing, all real and personal properties shall be declared including their respective paraphernal and capital properties, if there are any. After filling out the form, the spouses may reproduce the SALN Form as the number of copies is required, but their signatures should be original in the SALN Form to be submitted to their respective agencies.

If the declarant’s spouse is not in the government service, or if the declarant is unmarried, what box should the declarant tick off in the top portion of the SALN referring to joint or separate filing of the SALN Form?

The declarant shall tick off the box marked as “Not applicable.”

If my spouse is working in the private sector, is he/she still required to sign my SALN?

Yes, if the spouse is not a public officer or employee, the declarant shall still cause him/her to sign the SALN.

If the declarant was single during the preceding year and got married at the year of the filing of the SALN, what should be his/her status at the time of the filing of the SALN Form?

Declarant would still be single since the SALN Form refers to the preceding year. Hence, his/her properties shall still be declared as his own, and not community property or the property regime agreed upon at the time of marriage.

In the case of uniformed personnel, what should they indicate in the space requiring the position? Is it the rank or the designation?

Uniformed personnel are appointed to rank, thus, they should indicate their rank in the blank space for position.

Questions on Declaration of Real and Personal Properties

What is the meaning of ‘living in declarant’s household’?

Actual presence in the residence of the declarant.

Are children who are supported by the declarant but living outside the household due to studies included in the declaration?

No, actual presence in the residence of the declarant is what the law contemplates.

Why do I need to declare the property of my spouse and unmarried children below (18) years of age living in my household?

It is required by RA No. 6713.

What is the basis of requiring the signature of spouse?

The properties of the declarant’s 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 declarant’s spouse still required to sign the SALN?

Spouses who are separated in fact or legally separated are still considered husband and wife, hence, the declarant’s spouse is still required to sign the SALN Form.

What if the said spouse refuses to sign the declarant’s SALN?

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

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 the 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 the preceding year under Liabilities.

Should insurance policies be declared in the SALN?

Yes, under personal properties. The amount to be disclosed under acquisition cost shall be the amount already paid.

Should pensions be declared in the SALN?

Pensions received for the year of declaration should be declared as personal property either cash on hand or cash in bank, as the case may be.

Should shares of stock be declared in the SALN?

Yes, shares of stock are personal properties. The acquisition cost shall be the total value of the shares of stocks as of December 31 of the preceding year.

How are earnings and income from other sources declared?

These shall either form part of the declarant’s 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/her share in the inherited properties as his/her assets. For the acquisition cost, the declarant shall stat e 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.

Do we have to declare minimal valued properties?

Yes, the law does not distinguish.

How do we declare minimal valued properties?

The declarant may declare minimal valued properties collectively, according to the nature/kind of the personal property like books; and the declarant may use “various years” as year ac quired.

Is it not 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?

R.A. No. 6713 does not provide for a ceiling on properties to be declared.

What is the extent of the fourth civil degree of affinity and consanguinity?

Relatives in the first degree of consanguinity include the declarant’s father, mother, son and daughter.

Relatives in the first degree of affinity include the declarant’s father-in-law and motherin-law. Relatives in the second degree of consanguinity include the declarant’s brother, sister, grandmother, grandfather, grandson and granddaughter. Relatives in the second degree of affinity include the declarant’s brother-in-law, sister-in-law, grandmother-in-law, grandfather-in-law, granddaughter-inlaw and grandson-in-law.

Relatives in the third degree of consanguinity include the declarant’s nephew, niece, uncle and aunt. Relatives in the third degree of affinity include declarant’s nephew-in-law, niece-in-law, unclein-law, auntie-in-law.

Relatives in the fourth degree of consanguinity include the declarant’s first cousin.

Why do I need to declare Inso, Balae and Bilas?

It is required by the implementing rules of RA No. 6713, and it is included in the definition of relatives in the government under RA No. 6713.

If you have other questions that are not mentioned in this article, you can read this detailed guidelines provided by the Civil Service Commission:

Download Link

Source: csc.gov.ph

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