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2013SALN STATEMENT OF ASSETS, LIABILITIES AND NETWORTH and its GUIDELINES
2013SALNSTATEMENT OF ASSETS, LIABILITIESAND NETWORTH and its GUIDELINES
“Recognizing the importance of the SALN as a tool to deter corruption in government, the CSC deems it necessary to continue fine-tuning the form to make filling it out easier, but still having the needed “alarm” indicators to determine illegally acquired wealth of public officials and employees.” “We don’t want token compliance among public officials and employees.” explained CSC Chair Francisco T. Duque III
Statement of assets, liabilities and net worth;
Disclosure of financial connections or business interests;
Identification of relatives within the fourth degree of consanguinity or affinity, including bilas, balae and inso
What is the SALN?
The previous form was found to be deficient
As a result, government agencies cannot fully prosecute erring officials with regard to unexplained wealth
To remove the confusion in filling out the SALN Form
Why is there a NEED FOR CHANGE?
CSC constituted a Technical Working Group (TWG)
In 2011, CSC issued the Revised SALN Form incorporating the agreements made during the SALN-TWG meetings.
To review the SALN Form in order to cure its incompleteness and to make the same in full compliance with the applicable laws
Purpose
What was the ACTION TAKEN?
What was the ACTION TAKEN?
The revised Form was met with oppositions from
several government sectors
Form is burdensome to fill out
The legal basis is not correct
Issued
Raised
What was the ACTION TAKEN?
CSC resolved to defer the use of the 2011 Form and allowed the use of the 1994 Form
15 March 2012
CSC agreed to re-constitute the TWG to resolve the issues facing the 2011 SALN Form
16 March 2012
TWG MembersOffice of the President
Senate of the Philippines
House of Representatives
Supreme Court
Office of the Ombudsman
Commission on Audit
Department of Justice
Department of Finance
Department of Budget and ManagementDepartment of the Interior and Local GovernmentGovernment Commission for GOCCs
PSUs Confederation of Independent Unions
Philippine Government Employees Association
The New
SALN Form
CSC Resolution No. 13-0017324 January 2013
LEGAL Basis1987 Philippine ConstitutionRepublic Act No. 6713• The Code of Conduct and
Ethical Standards for Public Officials and Employees
Who are REQUIRED TO FILE?All Officials and Employees
National and local government
SUCs GOCCs and their
subsidiaries, with or without original charter
Who are EXEMPTED from filing?
Those serving in honorary capacity
Laborers
Casual or temporary workers
Those holding career positions under TEMPORARY STATUS are required to file their SALN
Basic FEATURESThe following have been removed1 Amount and sources of income
Amount of personal and family expenses Amount of income taxes paid
Basic FEATURESNature of real properties was removed2 Subcategories under personal properties – Tangible and Intangible – were removed3Basis of assessed value and current fair market value was clarified – it should be the amount found in tax declaration of the real properties
4
Basic FEATURESOn the filing of spouses who are both government employees – the manner by which they should file their SALN was clarified
5Identification of relatives is required to be “to the best of my knowledge” and the other declarations are “true and correct statements”
6
Filling out the SALN FormFill it out together with the Guidelines which was arranged to match the sequence of information needed from the Declarant
Basic INFORMATION
Declarant is single or married but whose spouse is not in government service – Tick off the box marked
“Not Applicable”
Basic INFORMATION
In case of Joint Filing – all real and personal properties shall be declared,
including paraphernal and capital propertiesPARAPHERNAL – properties exclusively owned by the wifeCAPITAL – properties exclusively owned by the husband
Basic INFORMATION
Declarant shall provide information on address
If third party requests for the SALN – the agency shall have the option to conceal the address
Declarant’s CHILDREN
New column on Children’s AGE
Whether legitimate or illegitimate
Children who are supported by the declarant but living outside the
household due to studies need not be declared as the law contemplates actual presence in the household
REAL Properties Properties which are immovable by nature
DESCRIPTION Land only or land with building House and lot, Condominium unit Improvement – extension, garage,
etc.
Improvements Works constructed or introduced to the land Repairs or improvements made to the land
or building after its initial acquisition May be declared separately or together with
the land to which it is attached
REAL Properties Properties which are immovable by nature
Improvements May be declared separately or together
with the land to which the improvement is attached
REAL Properties
For SALN Purposes,Classified according to their use –
residential, commercial, agricultural, industrial or mixed
use and the like
REAL PropertiesTitled/Registered
Properties In the declarant’s name In the name of
declarant’s spouse In the name of
declarant’s unmarried children below 18 years
Also include properties already covered by deed of sale or extrajudicial
settlement but not yet titled
REAL Properties
ASSESSED VALUE
Amount indicated in the tax
declaration of the real properties
involved
FAIR MARKET VALUEAmount indicated as
market value in the tax declaration of the real properties concerned
REAL Properties
ACQUISITION COST Amount of money paid to acquire or
own something Also refers to the amount of expenses
incurred for improvements introduced on a real property
REAL Properties
No Acquisition Cost In the case of properties received
gratuitously Ex. – Donation or Inheritance
PERSONAL Properties
PERSONAL PROPERTY
Includes jewelry, appliances, furniture, motor
vehicles and other tangible/movable
properties
PERSONAL PROPERTY
Also include investments or other assets, such as cash on hand or in bank, negotiable instruments,
securities, stocks, bonds, and the like
Declaration of ASSETSDeclarant shall disclose the proportionate amount of share in the property
Co-owned Properties
The amount already paid shall be declared as personal property
Properties Subject of a Contract to Sell
Declaration of ASSETS
The actual purchase price is the acquisition cost
LIABILITY to be declared shall be the outstanding balance of the loan as of December 31 of the preceding year
Mortgaged Property
LIABILITIES
NatureType of loan obtained from banks, financial
institutions, GSIS, PAG-IBIG and others, such as personal, multi-purpose, salary, calamity loan and
the like
Financial liability or anything that can result to a transfer or disposal of an asset
Outstanding Balance
Amount of money that one still owes on the loan as of
December 31 of the preceding calendar
year
NETWORTH Sum of all assets (real and
personal) less total liabilities• The acquisition cost shall
be used in the computation of the net worth
Real Properti
es
• The acquisition cost or amount/value of money shall be used in the computation of the total net worth
Personal Properti
es
NETWORTH
EXCLUDED in the Computation
Properties of unmarried children below 18 years of age living in the declarant’s householdParaphernal or capital properties
PARAPHERNAL – properties exclusively owned by the wifeCAPITAL – properties exclusively owned by the husband
SPOUSES both in the Public Service
• Paraphernal or capital properties shall not be included in the computation of Declarant’s net worth
SEPARATE
FILING
• The total assets of the spouses shall include their respective paraphernal or capital properties
JOINT FILING
SALN FormPage 2
Business Interests and Financial ConnectionsRelatives in the Government
Business InterestsFinancial Connections
BUSINESS INTERESTS
Existing interest in any business enterprise or
entity, aside from his/her income
from government
FINANCIAL CONNECTIONS
Existing connections with any business enterprise or
entity, whether as a consultant, adviser and the like, with an expectation of remuneration for services
rendered
Business InterestsFinancial Connections
Nature of InterestExisting interest or connection in any business
enterprise, whether as proprietor, investor, promoter, partner, shareholder, officer, managing
director, executive, creditor, lawyer, legal consultant or adviser, financial or business
consultant, and the like
RELATIVESin the Government
Relationship of a husband to the blood relatives of his wife, or a wife to the blood relatives of her husband
AFFINITY
Relationship by blood from the same stock or common ancestor
CONSANGUINITY
RELATIVESwithin the 4th Degree
CONSANGUINITY AFFINITY1st Degree Parents
Children Parents-in-
Law2nd Degree Grandparents
Grandchildren Siblings
Grandparents-in-Law
Brothers-in-Law
Sisters-in Law
RELATIVESwithin the 4th Degree
CONSANGUINITY AFFINITY3rd Degree Uncle/Aunt
Nephew/Niece Uncle-in-Law Aunt-in-Law Nephew-in-
Law Niece-in-Law
4th Degree 1st Cousin 1st Cousin-in-Law
RELATIVESOthers Included
BALAE• A parent of
the declarant’s son-in-law or daughter-in- law
BILAS• Declarant’s
brother-in-law's wife or sister-in-law's husband
INSO• Appellatio
n for the wife of an elder brother or male cousin
Certification and Signature
Declaration should be true and correct statements
Identification of relatives only to the best of declarant’s knowledgeBoth spouses should sign, whether in the government or private sectorIf signature cannot be obtained, an explanation should be attached
PaginationTO
TAL
PAG
ESIn case additional sheets are used, the total number of pages must be specified
SAM
PLE
• Page 1 of 3
• Page 2 of 3
• Page 3 of 3
PURP
OSETo avoid
insertions or pulling out of pages
SAMPLE SHEETS FOR:• Declarant• Declarant’s
spouse and unmarried children below 18 years of age living in the household
Additional Sheets
INDICATE:• Name of the
declarant• Position• Agency
name• Year covered
by the SALN, • Shall be
signed on each page
Additional Sheets
The heads of agencies Those authorized by the head of
agency the authority to administer oath
Those authorized by law to administer oath – i.e. notaries public
Who canADMINISTER OATH?
The authority to administer oath must be in writing
Other REMINDERSNo unnecessary markingsFill all applicable information – Otherwise, write “Not applicable” or “N/A”May be handwritten, computerized or typewritten
Handwriting must be legible
VIOLATIONSof Public Officers/Employees
Failure of an official or employee to submit SALNFailure to disclose or misdeclaration of any asset, liability, business interest, financial connection, and relatives in the government in the SALN
PENALTIESFIRST OFFENSE
Suspension of one (1) month
and one (1) day to six (6) months
SECOND OFFENSE
Dismissal from the service
VIOLATIONof Agency Heads
SIMPLE NEGLECT OF DUTY
Failure to comply with CSC Memorandum Circular No. 10, s. 2006, in relation to the Review and Compliance Procedure in the Filing and Submission of the SALN Forms
PENALTIESFIRST OFFENSE
Suspension of one (1) month
and one (1) day to six (6) months
SECOND OFFENSE
Dismissal from the service
Section 3. Ministerial Duty of the Head of Office to Issue Compliance Order
Amendment to CSC MC No. 10, s. 2006
Failure to comply within the 30-day period required under Section 3 of the amendment
Submission of the SALN beyond 30-day period.
Amendment to CSC MC No. 10, s. 2006
Constitute failure to file SALN
