GUIDE TO Statement of Assets, Liabilities and Net Worth (SALN)

this material aims to promote better understanding of the SALN

1. Accomplishment of the
Statement of Assets, Liabilities
and Net Worth (SALN)
Approved by the DBM CO RCC
on 4 November 2019

2. Accomplishment and Filing (1/5)
AccomplishmentoftheSALNformmaybehandwritten,typed,orcomputerized
Handwritingmustbelegible
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3. Accomplishment and Filing (2/5)
Allinformationmustbesupplied.Otherwise,“NotApplicable”or“N/A”mustbeindicatedin
thespaceprovidedforthesame,orinallcolumnsofthefirstrowinthecaseoftables
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4. Accomplishment and Filing (3/5)
Anycorrectionoranyentrythatisnotsimilarlywritten/typed/encodedastheotherentries
(e.q.writtenentryforatypedSALN,ortypedentryforacomputerizedSALN,oranentry
withadifferentinkcolor),mustbeinitialed
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5. Accomplishment and Filing (4/5)
TheSALNmusthavenounnecessarymarkings
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x
x
x
x

6. Accomplishment and Filing (5/5)
Eachofficial/employeemustfilehis/herSALNinthreeidenticalcopies,alloriginallysigned
bythedeclarantandco-declarant/spouseusingblueink,anddulysignedbytheperson
authorizedtoadministertheoath
Inthecaseofjointfiling(explainedinthesucceedingslides),thespousesmay
accomplishtheformandreproducethesametothenumberofcopiesrequiredforboth
spouses.However,theirsignaturemustbeoriginalinallcopies.
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“Separate Filing”
(3 duplicate copies)
“Not Applicable”
(3 duplicate copies)
“Joint Filing”
(6 duplicate copies)

7. Time of Filing (1/1)
1.Withinthirty(30)daysafterassumptionofoffice,statementsofwhichmustbe
reckonedasofofficial/employee’sfirstdayofservice;
2.OnorbeforeApril30ofeveryyearthereafter,statementsofwhichmustbe
reckonedasoftheendoftheprecedingyear;and
3.Withinthirty(30)daysafterseparationfromtheservice,statementsofwhich
mustbereckonedasofofficial/employee’slastdayofoffice.
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8. Type of Filing (1/2)
JointFiling/SeparateFiling:Ifdeclarantspousesarebothpublicofficials/employees:
Inbothcases,thespousesshalldeclarealltheirassets,includingrespectiveparaphernal
andcapitalproperties,ifany,theirliabilities,businessinterestandfinancialconnections
However,incaseofseparatefiling,paraphernalorcapitalpropertiesshallnotbe
includedinthecomputationofthedeclarant’snetworth
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9. Type of Filing (2/2)
NotApplicable:Ifdeclarant’sspouseisnotinthegovernmentservice,orifdeclarantis
unmarried
Forsingleofficials/employees,“N/A”mustbeindicatedforeachofthespaceprovided
forthefamilyname,firstname,M.I.,position,agency/office,andofficeaddressofthe
spouse
Forofficials/employeeswhosespouseisnotagovernmentofficial/employee,thefamily
name,firstname,andM.I.ofthespousemustbeindicated,andtheposition,
agency/office,andofficeaddressmustbesuppliedasapplicable
Dateofdeterminationofcivilstatus:
AssumptionSALN–Asofdateofassumptionofoffice
AnnualSALN–Asof31Decemberoftheprecedingyear
SeparationSALN–Asoflastdayofservice
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10. Declarant’s Children (1/1)
Table must include the declarant’s children, whether legitimate or illegitimate, who are:
Unmarried;
Below 18 years old; and
living in the declarant’s household or temporarily staying apart from the declarant’s
household due to studies
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11. Assets –Real Properties (1/4)
RealPropertiesrefertoproperties,withinandoutsidethePhilippines,thatareimmovable
bynature,i.e.lot/land,landwithbuilding,condominiumunit,includingimprovement/s
thereon.
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12. Assets –Real Properties (2/4)
Improvements,whichmaybedeclaredtogetherorseparatelywiththelotand/or
house/building,refertoallworksthatareconstructedorintroducedtotheland,orrepairs
orimprovementsmadetothelandorbuildingafteritsinitialacquisition
Assetstobedeclaredunderrealproperties:
Thosewhicharealreadytitledorregisteredunderthenameofthedeclarant,his/her
spouse,and/orhis/herunmarriedlegitimate/illegitimatechildrenbelow18yearsofage
livinginthedeclarant’shousehold
Thosenotyettitledunderthenameoftheabove-mentioned,butareinherited,covered
byadeedofsale,orsubjectofanextra-judicialsettlementofestate
Kindofrealpropertyreferstoitsclassificationofuse,i.e.residential,commercial,
agricultural,industrial,oramixthereof
ExactlocationofeachrealpropertymustbeindicatedperCSCResolutionNo.150008
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13. Assets –Real Properties (3/4)
AssessedValueandCurrentFairMarketValuemustbeasfoundintheTaxDeclarationof
RealProperty.
IfanyofthesaidvaluesisnotprovidedbytheconcernedLocalGovernmentUnit(LGU)
inthesaidpropertyrecord,“N/A”mustbeindicatedbythedeclarant.
Absenceofthesaidpropertyrecordnotduetothefaultofthedeclarant,his/her
spouse,and/orhis/herchildrencoveredbytheSALN,mustbenoted.
Non-justifiableabsenceofthesaidpropertyrecordmaybeconstruedastaxevasion,
whichisacriminaloffensewithseriouspenalties.
Acquisitionyearreferstotheyearwhentherealpropertywasacquired/obtained/owned
and/orwhentheinnovationsweremade
Acquisitionmodereferstothemannerhowtherealpropertywas
acquired/obtained/owned,e.q.purchase,contractofsale(thetitletothepropertypasses
tothebuyeruponthedeliveryofthethingsold),donation,succession/inheritance
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14. Assets –Real Properties (4/4)
Acquisitioncostreferstotheamountofmoneypaidtoacquire/obtain/ownaproperty,and
theamountofexpensesincurredfortheimprovement/smadeontherealproperty
Inthecaseofrealpropertyacquired/obtained/ownedgratuitously,e.g.donationor
inheritance,thereisnoacquisitioncost,i.e.P0.00
Forco-ownedproperties,declarantshallonlydisclosehis/her(and/orthatofhis/her
spouse’s,asmaybeapplicable)proportionatesharethereof
Formortgagedproperty,theactualpurchasepriceistheacquisitioncost
Subtotalforrealpropertiesreferstothesumoftheacquisitioncostofalldeclaredreal
properties,excludingthefollowing:
Realpropertiesofunmarriedlegitimate/illegitimatechildrenbelow18yearsofageliving
inthedeclarant’shousehold;and
Inthecaseofnon-jointfiling(“Separate”or‘”NotApplicable”),theparaphernalor
capitalpropertiesofspouse,i.e.thosesolelyownedbythespouse,suchasinheritance
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15. Assets –Personal Properties (1/4)
PersonalPropertiesrefertoassets,withinandoutsidethePhilippines,thatare
tangible/movablebynature.
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16. Assets –Personal Properties (2/4)
Assetstobedeclaredunderpersonalproperties:
Thosewhicharealreadyownedbythedeclarant,his/herspouse,and/orhis/her
unmarriedlegitimate/illegitimatechildrenbelow18yearsofagelivinginthedeclarant’s
household
Itshallalsoincludeinvestments,includingpaidamountforpropertiessubjectofa
contracttosell
Descriptionofpersonalpropertymayinclude,butshallnotbelimitedbythefollowing
categories:
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Jewelry Motorvehicles Cash in hand Securities
AppliancesOther tangible/ Cash in bank Stocks
Furniture movable propertiesNegotiableinstrumentsBonds

17. Assets –Personal Properties (3/4)
YearsAcquiredreferstotheyear(s)withinwhichthepersonalpropertywas
bought/obtained.Ifthepersonalpropertywerecollectivelyacquiredorareofminimalvalue
thattheyaredeclaredasagroup,“variousyears”maybeindicated.
Acquisitioncost/amountreferstotheamountincurredinobtainingthepersonalproperty,
oritsactualmoneyvalueasinthecaseofcashonhand.
Personalpropertiesdenominatedinforeigncurrencyshallbeconvertedinthe
correspondingPhilippinecurrencyequivalent,attherateofexchangeprevailingasof
the31Decemberoftheprecedingyear,orasofassumption/separation,asmaybe
applicable
Inthecaseofcontracttosell,acquisitioncost/amountreferstotheamountalreadypaid
asofdateofthedeclaration.
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18. Assets –Personal Properties (4/4)
Subtotalforpersonalpropertiesreferstothesumoftheacquisitioncost/amountofall
declaredpersonalproperties,excludingthefollowing:
Personalpropertiesofunmarriedlegitimate/illegitimatechildrenbelow18yearsofage
livinginthedeclarant’shousehold;and
Inthecaseofnon-jointfiling,theparaphernalorcapitalpropertiesofspouse
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19. Total Assets (1/1)
TotalAssetsrefertothesumofthesubtotalforrealpropertiesandpersonalproperties.
Again,thesameshouldexcludethefollowing:
Propertiesofunmarriedlegitimate/illegitimatechildrenbelow18yearsofagelivingin
thedeclarant’shousehold;and
Inthecaseofnon-jointfiling(“Separate”or‘”NotApplicable”),theparaphernalor
capitalpropertiesofspouse
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20. Liabilities (1/2)
Liabilitiesrefertofinancialliabilityoranythingthatcanresulttoatransferordisposalofan
asset.
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21. Liabilities (2/2)
Natureofliabilityreferstothetypeofloanobtainedfrombanks,financialinstitutions,GSIS,
Pag-IBIG,andothers,suchaspersonal/multi-purpose/salary/calamityloan,andthelike
NameofCreditorsrefertotheperson/institutionwhom/whichthefinancialliabilityisdue
Outstandingbalancereferstotheamountthatthedeclarantstillowesasof31Decemberof
theprecedingyear,orasofdateofassumption/separation,asthecasemaybe
Inthecaseofcontracttosell,outstandingbalancereferstotheamountyettobepaidas
ofdateofthedeclaration
TotalLiabilitiesrefertothesumofalloutstandingbalance
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22. Net Worth (1/1)
NetWorthreferstothedifferencebetweentheTotalAssetsandtheTotalLiabilities,which
maybepositiveornegativeinvalue.Asnotedinthepreviousslides,thesaidamountshall
excludethefollowing:
Fornon-jointfiling,i.e.separatefilingordeclarant’sspouseisnotagovernment
employee,theparaphernalorcapitalpropertiesofdeclarant’sspouse;and
Propertiesofunmarriedlegitimate/illegitimatechildrenbelow18yearsofagelivingin
thedeclarant’shousehold
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23. Business Interests and Financial Connections (1/2)
BusinessInterestsrefertotheexistinginterestsinanybusinessenterpriseorentityofthe
declarant,his/herspouse,andunmarriedlegitimate/illegitimatechildrenbelow18yearsof
agelivinginthedeclarant’shousehold
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24. Business Interests and Financial Connections (2/2)
FinancialConnectionsrefertotheexistingconnectionswithanybusinessenterpriseor
entityofthedeclarant,his/herspouse,andunmarriedlegitimate/illegitimatechildren
below18yearsofagelivinginthedeclarant’shousehold,whetherasaconsultant,adviser
andthelike,withanexpectationofremunerationforservicesrendered
Theboxmustbetickedoffifthedeclarant,his/herspouse,orunmarried
legitimate/illegitimatechildrenbelow18yearsofagelivinginthedeclarant’shouseholddo
nothaveanybusinessinterestsorfinancialconnections
Ifthereareanybusinessinterestorfinancialconnection,thecompletenameof
entity/businessenterpriseandcompletebusinessaddressthereofmustbedisclosed
Natureofbusinessinterest&/orfinancialconnectionsmaybeanyofthefollowingcategory
orthelike:proprietor,investor,promoter,partner,shareholder,officer,managingdirector,
executive,creditor,lawyer,legalconsultant/adviser,financial/businessconsultant
Dateofacquisitionofinterestorconnectionreferstotheyearwhenthebusinessinterestor
financialconnectionwasfirstestablished
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25. Relatives in the Government Service (1/3)
Relativesinthegovernmentservicerefertothedeclarant’srelativeswithinthe4
th
degreeof
consanguinityoraffinity,plushis/herbalae,bilasandinso
Theboxmustbetickedoffiftothebestofthedeclarant’sknowledge,he/shedoesnot
relativesinthegovernmentservice
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26. Relatives in the Government Service (2/3)
Consanguinityreferstothedeclarant’srelationshipbybloodfromthesamestockor
commonancestor
Affinityreferstothedeclarant’srelationshiptothebloodrelativesofhis/herspouse
Relativesperdegreeofconsanguinity/affinityareasfollows:
Consanguinity Affinity
1
st
degree Parents
Children
Parents-in-law
Children-in-law
2
nd
degree Grandparents
Grandchildren
Siblings
Grandparents-in-law
Siblings-in-law
3
rd
degree Uncle/Aunt
Nephew/Niece
Uncle/Aunt-in-law
Nephew/Niece-in-law
4
th
degree 1
st
Cousin 1
st
Cousin-in-law
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27. Relatives in the Government Service (3/3)
Balaereferstoaparentofthedeclarant’sson-in-laworsister-in-law
Bilasreferstothespouseofthedeclarant’sson-in-laworsister-in-law
Insoreferstothespouse’selderbrotherormalecousin
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28. Certification and Authorization (1/2)
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29. Certification and Authorization (2/2)
Thecertificationstatesthatthedeclarationsaretrueandcorrectstatements,andthat
identificationofrelativesinthegovernmentareonlytothebestofthedeclarant’s
knowledge
TheauthorizationstatesthattheOmbudsmanisgivenpermissiontoobtainandsecurefrom
allgovernmentagencies,exceptbanks,suchdocumentstovalidatethedeclarations
DatereferstothedateoftheaccomplishmentoftheSALNform,whichshouldinnowaybe
earlierthanthatofthe“Asof”dateoftheSALN
Bothspousesshouldsignandprovidedetailsoftheirgovernment-issuedID,whetherthey
workinthegovernmentornot
Spouseswhoareseparatedinfactorlegallyseparatedarestillconsideredhusbandand
wife,hence,thedeclarant’sspouseisstillrequiredtosigntheSALNform
Ifthedeclarant’sspousecannotorrefusestosigntheSALN,thedeclarantmustprovide
awrittenexplanationthereof
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30. Administration of Oath (1/2)
ExceptfortheSALNoftheHeadofAgency,onlyhe/sheorhis/herdulyauthorized
(inwriting,i.e.intheformofOfficeOrder)representativesareallowedtoadministeroath:
Authorized Administering Officer Filer
LegalService’s authorized notary officer; or
Any notary public of choice
DBMSecretary/Acting Secretary/Officer-in-
Charge (OIC)
(continued on the next page)
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31. Administration of Oath (2/2)
Authorized Administering Officer Filer
DBM Secretary/Acting Secretary/Officer-in-Charge;
or in his/her absence/availability, the Functional
Group Head for Internal Management
Undersecretary, Assistant Secretary,
Director IV, and DirectorIII positions, or
OICs thereto
Undersecretary/Assistant Secretary; or in his/her
absence/availability, his/her OIC
Employeeswithin their respective offices
DirectorIV; or in his/her absence/availability,
his/her Director III or OIC
Employeeswithin their respective offices
Ambassador/Consul or his/herauthorized
representative
Employeeswho are on foreign
scholarship/travel
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32. Paging (1/1)
AllpagesoftheSALN,includingtheAdditionalSheets,mustbenumbered,inordertoavoid
insertionorextractionofpages.
Theformatofthepageisasfollows:Page<orderofpage>of<totalnumberofpages>.
Iftherearenoadditionalsheetsused,thepagingshouldbePage1of2(forthefront
page),andPage2of2(forthebackpage).
Ifthereareadditionalpages,two(2)pagesforinstance,thepagingshouldbePage1of
4,etc.
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33. Additional Sheets (1/1)
Forthedeclarant
Forthedeclarant’sspouse/children
ThesamerulesintheSALNformshallapplytotheaccomplishmentoftheAdditionalSheets
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34. Thank you!
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