REVISED

SALN FORM

Legal Basis:
Section 8 of Republic Act 6713 or
the Code of Conduct and Ethical
Standards for Public Officials and
Employees.
Section 7 of RA 3019 or the AntiGraft and Corrupt Practices Act.

Pursuant to R.A. Nos. 6713 and 3019, declarant is

required to declare in the Revised SALN Form the
following:
(1) Assets, Liabilities (R.A. 6713 and 3019);
(2) Net Worth (R.A. 6713);
(3) Business Interests and Financial Connections;
(R.A. 6713);
(4) Relatives in the Government (R.A. 6713);
(5) Amount and Sources of Gross Income (R.A.
3019);
(6) Amount of Personal and Family Expenses;
(R.A. 3019);
and
(7) Amount of Income Taxes Paid (R.A. 3019).

Who files the SALN form?

All public officials and employees
(except those who serve in honorary
capacity, laborers and casual or
temporary workers)

Husband and Wife who are both

public officials or employees may
file the required statements
jointly or separately

Reminders:

The declarant and his/her spouse shall declare all

their assets.
In case of joint filing, all the assets of the spouses
are included in the computation of total assets.
In case of separate filing, the paraphernal/exclusive
properties of the declarants spouse are excluded in
the computation of total assets.
The assets of the declarants spouse (not in
government service) are excluded in the
computation of total assets.

Under the Personal Circumstances,

declarant is required to state the
following:
(a) surname, first name, middle
initial;
(b) address;
(c) position;
(d) office;
(e) office address.

Declarant is required to indicate whether

or not he/she is married by ticking off the
proper box.
If married, he/she is required to state the
following:
(a) spouses surname, first name,
middle initial;
(b) position;
(c) office;
(d) office address.

If the declarant has unmarried

children below 18 years of age living
in his/her household, he/she has to
state their name/s and date of birth.
If without unmarried children below
18 years of age living in his/her
household, declarant is required to
tick off the proper box.

Under Assets, there are two (2) parts:

(a) Real Property/ies refer/s to those of
the declarant and his/her spouse and
unmarried children below 18 years of
age living in his/her household.
(b) Personal Property/ies- refer/s to those
of the declarant and his/her spouse and
unmarried children below 18 years of
age living in his/her household.

The following are required under Real

Property/ies:
(a) Kind (residential, commercial,
agricultural, etc.);
(b) Nature of Property (paraphernal,
conjugal or community);
(c) Location;
(d) Acquisition Mode and Year;
(e) Assessed Value;
(f ) Fair Market Value;
(g) Acquisition Cost of Land, Building,
others, and the Improvements thereon .

The following are required under

Personal Property/ies and Other
Assets:
(a) Tangible;
(b) Intangible;
(c) Acquisition Mode and Year;
(d) Acquisition Cost.

Other Assets would refer to

investments or intangible assets

such as stocks/shares and the like,

cash on hand and in the bank,

denominated in foreign currency
shall be converted into the
corresponding Philippine currency
equivalent, at the rate of exchange
prevailing as of December 31 of the
preceding calendar year.

Reminders:
(a) For computation purposes (Real and Personal
Properties), use Acquisition Cost.
(b) Properties of unmarried children below 18
years of age living in his/her household shall be
excluded in the computation.
(c) Paraphernal/exclusive properties of spouse, in
case of separate filing, shall also be excluded in
the computation.

In determining the Total Assets, add

the sum total (based on acquisition
cost) of both Real and Personal
Properties.

Under Liabilities, the declarant and

his/her spouse and unmarried children
below 18 years of age living in his/her
household shall declare the following:
(a) Nature of Liability (personal, salary,
calamity loan, etc);
(b) Name of Creditor/s;
(c) Outstanding Balance (principal loan
including interests)

In the computation of the

Outstanding Balance, those of the
spouse and unmarried children below
18 years of age living in his/her
household shall be excluded except in
case of joint filing, in which case, the
outstanding obligation of the
declarants spouse shall also be
included in the said computation.

The declarants Total Net Worth,

and that of his/her spouse, in case of
joint filing, shall be the difference
between the Total Assets (real and
personal properties) and the Total
Liabilities.

a) In case of joint filing, the declarant and his/her spouse

shall declare the amounts and sources of all their Gross
Income, whether derived from practice of profession,
business, and the like, for the preceding calendar year.
(R.A. 3019)
b) In case of joint filing, the declarant and his/her spouse
shall declare the estimated amounts of their personal
and family expenses, for the preceding calendar year.
(R.A. 3019)
c) In case of joint filing, the declarant and his/her spouse
shall declare all the taxes paid for the preceding
calendar year, whether taxes imposed on income or
business. (R.A. 3019)

a) The declarant, including his/her spouse and unmarried children

below eighteen (18) years of age living in declarants
household, shall declare their existing interest or connection in
any business enterprise or entity, aside from income from
government. They shall also indicate the business address,
nature of business interest and/or financial connection
(whether as a proprietor, investor, promoter, partner,
shareholder, officer, managing director, executive, creditor,
lawyer, legal consultant or adviser, financial or business
consultant, and the like), and date of acquisition of such
interest or connection.
b)

In case there are no existing business interests and financial

connections in any business enterprise or entity, declarant/s
shall tick the box provided for.

a) In case of joint filing, the declarant and his/her

spouse shall disclose their relatives in the
government within the 4th civil degree of
relationship, either by consanguinity or affinity (to
include bilas, inso, balae). They shall also state
their relationship with such relative, relatives
position in the government as well as the office
name and address.
b) In case the declarant and his/her spouse, for joint
filing, do not know of any relative/s in the
government, they shall tick the box provided for.

a) In case of joint filing, the declarant and

his/her spouse shall sign in the spaces
provided for just below the certification.
b) In case of separate filing, only the
declarant shall sign in the space
provided for, while the declarants
spouse shall sign in the space below.

* Review and Compliance Committee

Pursuant to Rule VIII of the Rules
Implementing the Code of Conduct and
Ethical Standards for Public Officials
and
Employees, as amended by CSC
Resolution No. 06-0231 dated February 1, 2006
(re: establishment of a standard review and
compliance procedure for the review of SALN), a
Review and Compliance Committee
is composed
of a Chairman and two (2) Members who shall
evaluate the SALN Form submitted to determine
whether it was submitted on time, accomplished
completely and
proper in form.

Reminders
a) Declarant is strictly required to fill in all applicable

information.
b) Items not applicable to the declarant should be
marked N/A (Not Applicable).
c) Additional sheets may be used, if necessary.
d) Attach all supporting documents, when required.
e) No unnecessary markings shall be made on the
form.

* Sanction
Failure of an official or employee to submit his/her
SALN is punishable under Section 52 (B) (8), Rule
IV of the Uniform Rules on Administrative
Cases in the Civil Service, with the following
penalties:

1st Offense
Suspension for one (1)
month and one (1) day to six (6) months
2nd Offense
Dismissal from the
service

Thank You!