1. Features of the SALN Form
What are the important features of the SALN form?
The SALN form has been made user-friendly so it is easy to fill out.
Its legal basis is RA No. 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees) only, because it is the later law compared to RA No. 3019 (Anti-Graft Corrupt Practices Act).
There is a portion where spouses who are both government employees may indicate whether they are filing jointly or separately.
In the declaration of real properties, the form requires the exact location of the property.
ASSETS → Real Properties → DESCRIPTION | EXACT LOCATION
The form clarifies that the Assessed Value and the Current Fair Market Value should be based on what is stated in the Tax Declaration of Real Property.
ASSESSED VALUE | CURRENT FAIR MARKET VALUE
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 which were required to be declared under RA No. 3019.
The declaration of nature of real properties is no longer required.
The subcategories (tangible, intangible) under personal properties were removed.
In the present form, the identification of relatives is required to be ‘to the best of my knowledge’; all other declarations are required to be ‘true and detailed’.
2. Filing of the SALN and Declarant Information
Joint filing of spouses in government service: Both are considered declarants. The signature portion shall indicate “Spouse/Co-declarant.”
If spouse is not in government service or declarant is unmarried: Tick the box “Not applicable.”
Uniformed personnel: Indicate rank, not designation.
Meaning of ‘living in declarant’s household’: Actual presence in the residence of the declarant.
Dependent children studying away from home: Still included in the declaration.
3. Declaration of Real Properties
Assessed and fair market value: Based on tax declaration from the Assessor’s Office.
If no tax declaration exists: Indicate “N/A.”
Inherited properties: Declare share with acquisition cost as zero.
Land assets inherited from grandparents: Acquisition cost is zero.
Co-owned property: Declare only the portion allotted to the declarant.
Ceiling on property price: None under RA 6713.
4. Declaration of Properties and Assets
Preselling property payments: Declare amount paid as equity/interest under personal property.
House under construction: Declare as improvement under real property with expenses incurred as acquisition cost.
Property purchased but no title yet: If Deed of Absolute Sale exists, declare it.
Land improvements on land not owned: Declare improvements even if land is not under declarant’s name.
Property acquired through rights: Ownership basis must be title or Deed of Sale.
Insurance policies: Declare under personal properties (amount paid).
Pensions: Declare as cash on hand or in bank.
Shares of stock: Declare acquisition cost, not current value.
5. Declaration of Personal Properties, Earnings, and Income
Earnings from other sources/private practice: Form part of cash on hand or in bank.
GSIS contributions: Not required to be declared.
Variable life insurance: Declare premiums paid as acquisition cost.
Annual salary: Declare as cash if still with declarant as of December 31.
Pets and plants: Considered personal properties.
Minimal valued properties: Must be declared, can be grouped collectively.
Burden of declaring all properties: Not burdensome since similar items can be declared in bulk.
6. Declaration of Properties by Public Officials
Ceiling on property price: None.
Failure to declare in previous years but rectified later: Officials must always make a true declaration.
Depreciated properties: Must be disclosed (depreciation cost not considered).
Destroyed properties: Need not be declared.
Vehicles and unusable properties still in possession: Must be declared.
Installment purchases:
Contract to sell → Declare under Personal Property (amount paid as of Dec 31).
Deed of Sale with mortgage → Declare under Real Property (purchase price in deed).
Personal properties on installment → Declare acquisition cost depending on contract type.
Spouse and children’s properties: Required under RA 6713.
7. Spouse’s Assets and Exclusive Properties
Spouse in private sector owning stocks: Must be declared.
Spouse with inherited properties before marriage: Must be declared unless exclusive property under Family Code or Civil Code.
Exclusive property under Family Code (post-1988):
Property acquired during marriage by gratuitous title.
Property for personal and exclusive use (except jewelry).
Property acquired before marriage with legitimate descendants from former marriage.
Exclusive property under Civil Code (pre-1988):
Property brought into marriage.
Property acquired during marriage by gratuitous title.
Property acquired by redemption, barter, or exchange.
Property purchased with exclusive money of either spouse.
8. Declaration of Liabilities
Credit card liabilities: Declare outstanding balance as of Dec 31.
Personal loans and creditors: Must be declared.
Insurance policy balances: If policy has cash value, declare balance as liability.
Utility bills, tuition fees, hospitalization costs: Declare if outstanding as of Dec 31 (fare excluded).
Negative net worth: Acceptable if truthful.
Marital status change during filing year: Status reflects preceding year (still single if marriage occurred during filing year).
9. Business Interests and Financial Connections
Difference between financial connection and business interest:
Business interest → Ownership in enterprise.
Financial connection → Consultant/advisor roles with remuneration.
Closed businesses: Must be declared if they existed during the reporting year.
10. Relatives in Government Service
Extent of fourth civil degree:
1st degree consanguinity → Parents, children.
1st degree affinity → Parents-in-law.
2nd degree consanguinity → Siblings, grandparents, grandchildren.
2nd degree affinity → Siblings-in-law, grandparents-in-law, grandchildren-in-law.
3rd degree consanguinity → Uncles, aunts, nieces, nephews.
3rd degree affinity → Nephew-in-law, niece-in-law, uncle-in-law, aunt-in-law.
4th degree consanguinity → First cousins.
Inso, balae, bilas: Required under RA 6713.
Elected officials as relatives: Must be declared as they are considered government employees.
11. Signature and Oath
Basis of requiring spouse’s signature: Spouse’s properties must be disclosed.
Spouse in private sector: Still required to sign.
Separated spouses (fact or legally): Still required to sign.
Spouse refusal to sign: Attach explanation.
Spouse in remote location: Signature required; if not possible, attach explanation.
Unemployed spouse: Not exempted from signing.
Authorized oath administrators: Head of agency or delegated officer; notary public also allowed.
Administering officer need not be a lawyer.
12. Filing and Deadlines
Alternative filing methods: Electronic filing, digital signatures, courier, or snail mail allowed under CSC Resolution No. 2100339.
Deadlines:
April 30 → Submission to head of agency.
June 30 → Transmission to repository agency.