Schedule of Administration for the Regular Philippine Educational Placement Test (PEPT) in 2026

The Department of Education (DepEd) in the Philippines has officially announced the schedule for the administration of the Regular Philippine Educational Placement Test (PEPT) for 2026. This announcement follows DepEd Memorandum No. 098, s. 2025, which outlines the guidelines and procedures for the test’s administration. The PEPT serves as a critical tool for assessing the educational placement of learners who have not completed formal schooling or wish to validate their competencies.

What is the Philippine Educational Placement Test (PEPT)?

The PEPT is a standardized test designed by the Philippine Department of Education to provide an alternative pathway for learners to gain certification equivalent to formal education levels. It is particularly beneficial for out-of-school youth, adult learners, and others who seek to continue their education or gain employment qualifications without undergoing the traditional schooling system.

The test evaluates competencies in core subjects such as Mathematics, English, Science, and Filipino, ensuring that examinees meet the required standards for their desired educational level.

2026 PEPT Schedule and Testing Clusters

For 2026, the PEPT will be administered in designated testing centers across select regions and divisions in the Philippines. The schedule is divided into two main clusters:

• Luzon Cluster: February 15, 2026
• Visayas and Mindanao Cluster: February 22, 2026

These dates are crucial for learners planning to take the test, as they provide a clear timeline for preparation and registration.

Coordination Meeting for Testing Coordinators

To ensure the smooth administration of the PEPT, the Education Assessment Division (EAD) of DepEd has called for a virtual coordination meeting. This meeting is mandatory for all Regional Testing Coordinators (RTCs) and select Division Testing Coordinators (DTCs) from Schools Division Offices (SDOs) with designated testing centers.

• Date: January 9, 2026 (Friday)
• Time: 10:00 a.m. to 12:00 p.m.
• Platform: Microsoft Teams
• Meeting Link: https://bit.ly/VirOrRegPEPT
• Meeting ID: 469 084 080 103 46
• Passcode: DgQj24Z

This meeting will cover important details about test administration, logistics, and compliance with DepEd guidelines.

Delivery and Handling of Test Materials

Test materials for the Regular PEPT are scheduled to be delivered to the Schools Division Offices between January 21 and February 15, 2026. In cases where Division Testing Coordinators are unavailable to receive the materials personally, they must designate an authorized representative. This representative must present an authorization letter and a valid ID to accept the test materials officially.

The designated service provider for the delivery is Front Cargo Forwarders, Inc. For inquiries or coordination regarding the delivery, the contact person is Ma. Cristina Turgano, reachable at 0915 782 8396.

Importance of the PEPT for Learners and Educators

The PEPT plays a vital role in the Philippine education system by providing flexible learning opportunities. It helps bridge gaps for learners who have experienced interruptions in their education due to various circumstances such as financial constraints, geographic barriers, or personal challenges.

For educators and policymakers, the PEPT offers valuable data on learner competencies outside the traditional classroom setting. This information can guide curriculum development, resource allocation, and targeted interventions to improve educational outcomes nationwide.

How the PEPT Aligns with Global Educational Trends

Globally, alternative assessment pathways like the PEPT are gaining recognition as essential components of inclusive education. Many countries, including the United States, have similar programs aimed at adult education, equivalency testing, and lifelong learning.

The PEPT’s structured approach to assessing knowledge and skills aligns with international standards, making it a credible certification for learners who may seek opportunities abroad or in multinational companies operating in the Philippines.

Preparing for the PEPT: Tips for Examinees

For those planning to take the PEPT, preparation is key to success. Here are some tips to help candidates get ready:

• Understand the Test Format: Familiarize yourself with the subjects covered and the types of questions asked.
• Review Core Subjects: Focus on Mathematics, English, Science, and Filipino to ensure a well-rounded preparation.
• Utilize Available Resources: Seek out study guides, past test papers, and online tutorials.
• Manage Your Time: Create a study schedule that allows consistent review without burnout.
• Stay Informed: Keep track of announcements from DepEd and your local testing center.

The 2026 schedule for the Regular Philippine Educational Placement Test is a significant step in supporting learners who seek alternative educational pathways. With clear timelines, coordinated efforts from testing officials, and accessible resources, the PEPT continues to empower Filipinos to achieve their educational and professional goals.

For more updates on the PEPT and other educational programs, stay connected with official DepEd announcements and your local Schools Division Office.

Empowering Families and Schools: The Kaagapay Program for Values Formation, Learning Support, and Bullying Prevention

 Education is no longer confined to the four walls of a classroom. Across the globe, schools are realizing that the holistic development of learners requires strong collaboration between educators, families, and communities. The Department of Education’s Kaagapay Program embodies this principle by empowering parents, guardians, and caregivers to become active co‑educators.

For US readers, this resonates with ongoing conversations about parental involvement, values education, and bullying prevention in schools. The Kaagapay Program offers a structured framework that blends classroom instruction with home‑based learning, ensuring children grow in safe, nurturing, and inclusive environments.

The Rationale Behind Kaagapay

The program recognizes that parents and caregivers shape literacy, numeracy, values, and attitudes long before formal schooling begins. By strengthening engagement, Kaagapay supports families in reinforcing foundational learning at home, encouraging positive discipline, and promoting values formation aligned with learner protection frameworks.

This approach mirrors initiatives in the US where schools emphasize social-emotional learning (SEL), character education, and anti-bullying campaigns. The Kaagapay Program provides a comprehensive model that integrates these priorities into everyday family practices.

Objectives of the Program

Kaagapay sets out clear objectives:

• Support foundational learning at home with practical strategies for literacy and numeracy.

• Promote values formation through Good Manners and Right Conduct (GMRC), Values Education, and Homeroom Guidance.

• Encourage positive discipline by replacing punitive measures with constructive, restorative approaches.

• Prevent bullying by raising awareness, identifying early warning signs, and fostering collaboration between families and schools.

• Strengthen community partnerships through Parent-Teacher Associations (PTAs), School Governance Councils (SGCs), and Child Protection Committees (CPCs).

Guiding Principles: Shared Responsibility for Learner Success

The program is anchored on five guiding principles:

1. Shared Accountability – Success is a collective responsibility of schools, families, and communities.

2. Curriculum Continuity – Home practices reinforce competencies introduced in school.

3. Empowered Homes – Parents are not passive recipients but active partners in shaping values and discipline.

4. Evidence-Informed Implementation – Strategies are drawn from proven models of parent engagement.

5. Sustainability and Integration – Engagement is continuous, embedded in school improvement and community development.

Engagement Areas: Where Families and Schools Collaborate

Kaagapay identifies four domains of engagement:

1. Socio-Emotional and Values Support – Families model empathy, respect, and accountability.

2. Positive Discipline and Behavior Guidance – Parents apply non‑violent discipline aligned with DepEd’s Positive Discipline Framework.

3. Bullying Awareness and Response – Families learn to recognize signs of bullying and coordinate with schools for intervention.

4. Home-School-Community Partnership – Parents actively participate in governance structures to champion child protection and inclusive education.

Implementation Timeline: Structured Roll-Out

The program follows a phased timeline:

• December 2025 – Dissemination of guidelines and orientation of focal persons.

• Dec 2025 – Jan 2026 – Preparation and procurement of materials, including the Kaagapay Toolkit.

• Jan – Feb 2026 – Roll‑out of parent engagement sessions across school divisions.

• Mar – Apr 2026 – Monitoring, evaluation, and consolidation of best practices.

This structured approach ensures readiness, accountability, and measurable outcomes.

Program Design and Delivery Framework

Kaagapay employs participatory and experiential methods such as group work, storytelling, guided reflection, and action planning. Sessions cover:

• Orientation and Context Setting

• Learning Sessions (values, discipline, bullying prevention, partnerships)

• Application and Reflection (home action plans)

• Community Commitment and Sustainability Planning

Delivery modes include:

• Face-to-Face Sessions – Two‑day workshops with interactive discussions.

• Modular and Asynchronous Options – Self‑paced materials for working parents, with blended or online alternatives.

Inclusivity and Target Participants

The program is open to all parents and caregivers of public school learners. Inclusivity provisions ensure participation from diverse backgrounds: single parents, indigenous families, parents with disabilities, and caregivers of children with special needs. Attendance is voluntary, encouraged through advocacy and community mobilization.

Program Framework: School, Home, and Community Alignment

At its core, Kaagapay envisions learners who are safe and motivated, supported by three pillars:

• School – Peer support, guidance, and professional counseling.

• Home – Parents engaged and empowered to nurture values and routines.

• Community – Councils and local structures implementing child welfare programs.

This triangular framework ensures coherence in learner development.

Technical Working Groups and Partnerships

Implementation is guided by Technical Working Groups (TWGs) at central, regional, and division levels. Roles include planning, monitoring, evaluation, and capacity‑building.

Partners such as NGOs, civil society groups, and academic institutions contribute resources, training modules, and technical expertise. This collaborative model mirrors US practices where schools partner with nonprofits to strengthen family engagement.

The Kaagapay Toolkit

The standardized toolkit includes:

• Facilitator’s Guide – Session plans and facilitation techniques.

• Parent Workbook – Worksheets and reflection exercises.

• IEC Materials – Posters, brochures, advocacy cards.

• Multimedia Content – Educational videos and digital slides.

• Monitoring Tools – Templates for attendance, feedback, and evaluation.

Budget and Accountability

Funding is allocated under the Basic Education Curriculum Fund, with ₱100 million distributed across regions. Allowable expenses include teaching resources, advocacy materials, training supplies, travel, meals, venue rentals, honoraria, and monitoring activities.

Strict financial accountability ensures transparency, with liquidation reports, audits, and compliance with government regulations.

Monitoring and Evaluation

Annual monitoring tracks coverage, parent engagement, and facilitation quality. Impact evaluation assesses effectiveness relative to learner performance. Documentation includes narratives, photos, videos, and testimonials, ensuring visibility and knowledge sharing.

Lessons for US Schools

The Kaagapay Program demonstrates how structured family-school partnerships can transform education. For US readers, it offers insights into:

• Embedding values education into daily routines.

• Using restorative discipline to replace punitive measures.

• Building inclusive, community-driven anti-bullying initiatives.

• Ensuring accountability through transparent funding and monitoring.

By aligning schools, homes, and communities, Kaagapay creates a holistic ecosystem where learners thrive academically, socially, and emotionally.

ARAL Program Guidelines 2026: How the Philippines Is Tackling Learning Recovery

Education systems worldwide are grappling with the aftershocks of disrupted learning. From pandemic-related setbacks to systemic inequities, students in critical subjects like reading, science, and mathematics often fall behind grade-level expectations. The Philippines’ Department of Education (DepEd) has taken a bold step forward with the Academic Recovery and Accessible Learning (ARAL) Program, mandated by Republic Act No. 12028.

While this initiative is rooted in the Philippine context, its principles resonate with global audiences—including educators, parents, and policymakers in the United States—who are equally invested in bridging learning gaps.

Read DepEd Memorandum No. 001, Series 2026 to learn more.

What Is the ARAL Program?

The ARAL Program is a targeted learning recovery initiative designed to provide structured academic support to learners who need intervention. It focuses on three critical subject areas:

• Reading – foundational literacy skills

• Science – inquiry-based learning and critical thinking

• Mathematics – numeracy and problem-solving

Tutors and support aides are engaged to deliver both instructional and non-instructional assistance, ensuring that learners not only catch up but thrive.

Why This Program Is Timely

The ARAL Program acknowledges that learning loss is not just a local issue—it’s a global challenge. In the U.S., similar conversations are happening around learning recovery programs, tutoring initiatives, and equitable access to education. By standardizing tutor engagement and support aide roles, DepEd is creating a model that other countries can learn from.

Key Definitions You Should Know

To understand the ARAL Program, here are some important terms:

• Tutors – Individuals (teachers, para-teachers, pre-service teachers, licensed professionals, or qualified graduates) who provide focused tutorial support to small groups or individual learners.

• Support Aides – Volunteers who assist with non-instructional tasks such as logistics, preparation of materials, or program-related activities.

• Tutorial Sessions – Personalized learning gatherings, either one-on-one or small group, designed to help learners practice and apply concepts.

How Schools Determine the Need for Tutors and Support Aides

Schools Division Offices (SDOs) and schools follow clear parameters:

• Learners are assessed to identify those below proficiency.

• Tutorials are ideally conducted at a 1:5 teacher-learner ratio (up to 1:15 if resources are limited).

• Schools report tutor needs per grade level and subject area.

• Support aides are assigned proportionally to assist tutors and learners.

This structured approach ensures that resources are allocated efficiently.

Functions and Responsibilities of Tutors

Tutors are expected to:

• Deliver structured sessions in reading, math, and science.

• Contextualize lesson plans to learner needs.

• Track progress and update records.

• Coordinate with teacher-advisers.

• Conduct sessions within prescribed durations (max one hour on weekdays, two hours on weekends).

Importantly, external tutors engaged under job orders can count this as relevant teaching experience when applying for permanent teaching positions.

Functions and Responsibilities of Support Aides

Support aides play a crucial role in:

• Assisting tutors during sessions.

• Helping with program-related activities (e.g., vision screening, feeding programs).

• Providing logistical and operational support.

• Volunteering under direct supervision of the school head.

Selection and Engagement Process

The process is transparent and standardized:

1. Call for Tutors – Schools issue a memorandum outlining qualifications, functions, and timelines.

2. Minimum Qualifications – Tutors must have relevant educational backgrounds, competency in teaching, mandatory training, and good moral character.

3. Preferred Qualifications – Experience in tutoring, residence in the community, and subject specialization.

4. Documentary Requirements – Expression of intent, personal data sheet, proof of eligibility, moral character certification, transcripts, and training certificates.

5. Screening Committee (SC) – Reviews applications, conducts interviews, and finalizes lists for approval.

Training and Capacity Building

To ensure quality, tutors and school leaders undergo professional development programs focusing on:

• Learner-centered pedagogy

• Psychological first aid

• Handling diverse learner needs

• Effective use of educational technologies

This aligns with the Philippine Professional Standards for Teachers (PPST) and mirrors global best practices in teacher training.

Administrative Requirements

Tutors and aides must comply with:

• Daily Time Records (DTRs) – To validate hours rendered.

• Monthly Accomplishment Reports – Documenting learners served and progress achieved.

• Orientation and Documentation – Ensuring accountability and transparency.

Remuneration and Incentives

DepEd recognizes the importance of fair compensation:

• Teaching Personnel – Eligible for overload pay, vacation service credits, and certificates of engagement.

• External Tutors – Paid based on the prime hourly teaching rate of a Teacher I position, plus certificates of engagement.

• Support Aides – Recognized through certificates of voluntary service or incentives from sponsoring agencies.

Monitoring and Reporting

The program is continuously monitored under the Basic Education Monitoring and Evaluation Framework (BEMEF). Reports include:

• Number of tutors and aides engaged

• Remuneration details

• Challenges and recommendations

This ensures evidence-based decision-making and accountability.

Transitory Provisions

For continuity:

• Existing tutors and aides are recognized until contracts expire.

• Within 30 days, schools validate qualifications and align engagements with new standards.

• Renewals strictly follow updated guidelines.

Why U.S. Readers Should Care

Though the ARAL Program is Philippine-specific, its structured approach to learning recovery offers lessons for U.S. educators and policymakers. With American schools also facing learning gaps, the ARAL framework demonstrates how clear guidelines, standardized processes, and community involvement can make tutoring programs more effective.

The ARAL Program is more than a local initiative—it’s a blueprint for learning recovery that resonates globally. By combining structured tutor engagement, volunteer support, training, and accountability, it addresses learning gaps in a way that other education systems can adapt.

For U.S.-based readers, this is a reminder that education recovery is a shared challenge—and solutions can be inspired by efforts across the globe.

📑 Frequently Asked Questions on the SALN (Statement of Assets, Liabilities, and Net Worth)

1. Features of the SALN Form

• What are the important features of the SALN form?

1. The SALN form has been made user-friendly so it is easy to fill out.

2. 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).

3. There is a portion where spouses who are both government employees may indicate whether they are filing jointly or separately.

4. In the declaration of real properties, the form requires the exact location of the property.

   • ASSETS → Real Properties → DESCRIPTION | EXACT LOCATION

5. 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

6. 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.

7. The declaration of nature of real properties is no longer required.

8. The subcategories (tangible, intangible) under personal properties were removed.

9. 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):

    1. Property acquired during marriage by gratuitous title.

    2. Property for personal and exclusive use (except jewelry).

    3. Property acquired before marriage with legitimate descendants from former marriage.

  • Exclusive property under Civil Code (pre-1988):

    1. Property brought into marriage.

    2. Property acquired during marriage by gratuitous title.

    3. Property acquired by redemption, barter, or exchange.

    4. 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.

Understanding the Statement of Assets, Liabilities, and Net Worth (SALN): A Guide to Transparency and Accountability

Public trust in government often hinges on transparency. One of the most important tools for ensuring accountability among public officials is the Statement of Assets, Liabilities, and Net Worth (SALN). While this requirement is specific to the Philippines, the principles behind it—financial disclosure, ethical governance, and accountability—resonate globally, including in the United States.

This blog post explores the features of the SALN, its legal basis, and why it remains a cornerstone of public service integrity.

What Is the SALN?

The SALN is a sworn declaration required of public officials and employees in the Philippines. It details:

• Assets: Real properties, personal properties, investments, and other holdings.

• Liabilities: Loans, mortgages, credit card debts, and other obligations.

• Net Worth: The difference between assets and liabilities.

• Business Interests and Financial Connections: Any ties to enterprises or organizations.

• Relatives in Government Service: Disclosure of family members up to the fourth civil degree.

This comprehensive form ensures that public officials remain transparent about their financial standing, preventing conflicts of interest and discouraging corruption.

Legal Foundation of the SALN

The SALN is grounded in Republic Act No. 6713, also known as the Code of Conduct and Ethical Standards for Public Officials and Employees. This law requires honesty and integrity in public service.

Key points include:

• RA 6713 supersedes older laws like RA 3019 (Anti-Graft and Corrupt Practices Act).

• Officials must declare assets truthfully and in detail.

• Spouses and dependent children’s assets must also be disclosed if they live in the household.

Features of the SALN Form

The SALN form has evolved to be more user-friendly and precise. Some notable features include:

• Joint or Separate Filing for Spouses: Couples in government service can file jointly, with both considered declarants.

• Exact Property Location: Real properties must include specific addresses.

• Assessed and Fair Market Values: Based on tax declarations from local assessor’s offices.

• Simplification: Older requirements like gross income and family expenses have been removed.

• Identification of Relatives: Required “to the best of knowledge,” ensuring honesty without overburdening declarants.

Declaring Real Properties

Real properties are a major part of the SALN. Declarants must provide:

• Description and Location

• Assessed Value and Fair Market Value

• Acquisition Cost

Special cases include:

• Inherited Properties: Declared with acquisition cost as zero.

• Co-owned Properties: Only the declarant’s share is listed.

• Properties Under Construction: Declared as improvements with expenses incurred.

• Preselling Payments: Declared as equity or interest under personal property.

Declaring Personal Properties

Personal properties range from vehicles to stocks, insurance policies, and even pets. The SALN requires:

• Acquisition Cost: The amount paid, not current market value.

• Minimal Valued Properties: Books, plants, or collections can be declared in bulk.

• Insurance Policies: Premiums paid are declared as acquisition cost.

• Pensions: Declared as cash on hand or in bank.

Liabilities and Net Worth

Transparency isn’t just about assets—it’s also about debts. Declarants must list:

• Credit Card Balances

• Personal Loans and Creditors

• Utility Bills and Tuition Fees (if outstanding as of December 31)

• Insurance Policy Balances

Net worth is then calculated by subtracting liabilities from assets. Importantly, a negative net worth is acceptable as long as it is truthful.

Business Interests and Financial Connections

Officials must disclose:

• Business Interests: Ownership in enterprises.

• Financial Connections: Roles such as consultant, advisor, or board member. Even closed businesses must be declared if they existed during the reporting year.

Relatives in Government Service

The SALN requires disclosure of relatives up to the fourth civil degree of consanguinity or affinity. This includes:

• Parents, children, siblings, grandparents, grandchildren.

• In-laws, cousins, nieces, nephews, uncles, and aunts. This ensures transparency in potential nepotism or conflicts of interest.

Signatures and Oath

The SALN must be signed by both the declarant and their spouse, even if the spouse is unemployed or in the private sector. If a spouse refuses to sign, an explanation must be attached.

The oath can be administered by the head of agency, a delegated officer, or even a notary public.

Filing Deadlines and Submission

There are two critical deadlines:

• April 30: Submission to the head of agency.

• June 30: Transmission of all SALNs to the repository agency.

Electronic filing and digital signatures are allowed under CSC Resolution No. 2100339, especially during exceptional circumstances.

Why the SALN Matters Globally

While the SALN is unique to the Philippines, the principle of financial disclosure is universal. In the U.S., similar mechanisms exist through ethics filings, tax disclosures, and conflict-of-interest statements.

For citizens everywhere, these tools build trust, ensure accountability, and safeguard democracy.

Transparency Builds Trust

The SALN is more than paperwork—it is a safeguard against corruption and a symbol of integrity in public service. For U.S. readers, it offers a glimpse into how other nations enforce accountability, reminding us that transparency is a shared democratic value.