If you just recently passed your civil service examination or you earned your professional license in your profession from the PRC and now have just stepped into your new position working in the Philippine government, you should be familiar with what the SALN is already.
Not yet? Then this article is for you.
In this article, we will be talking about what the SALN is, what’s its purpose, who is required to file the SALN, and all other important aspects of the SALN.
What is the SALN and what is it for?
The SALN stands for Statement of Assets, Liabilities, and Net Worth. It is a statement used to declare an individual’s assets, such as their business or personal property and vehicles – and liabilities, such as loans and debts.
The declarant is required by law to release a public disclosure of their financial and business interests, of their spouse, and their unmarried children under 18 years of age that live in the declarant’s households. They are also required to release a full disclosure of relatives who are also in the government service – to the best of their knowledge.
Who is required to file the SALN?
It is a requirement for all public officers and employees in the government to submit a SALN under Article XI Section 17 of the 1987 Constitution and Section 8 of Republic Act No. 6713, the “Code of Conduct and Ethical Standards for Public Officials and Employees.”
The government, in this scenario, pertains to both national and local governments. This includes government-owned and controlled corporations (GOCC) and their subsidiaries, state universities, and colleges, with or without original charter.
Who is exempted from filing the SALN Form?
The following are exempted from filing the SALN form:
1. Workers serving in honorary capacity
These are individuals who are working for the government without pay and without service credit.
2. Workers with ‘laborer’ as their position title
These are individuals in which physical power in performing ordinary manual labor is the sole focus of their work. Moreover, they are not engaged in work or services related to business or mental skills, nor are involved in the practice of intellectual faculties.
3. Temporary or casual workers
These are individuals who have been hired to do specific work that is relatively outside of what is considered necessary in the scale of usual operations of the business.
When should the SALN be filed?
The SALN should be filed on the occasions listed below:
1. The SALN must be filed within thirty (30) days after the declarant’s assumption of office.
2. The SALN must be filed on or before the 30th of April of every year after the first SALN has been filed during the first 30 days of assumption of office.
3. The SALN must be filed within thirty (30) days after the declarant’s separation from office.
Where to file the SALNs?
The location of where to file the SALNs will vary with the declarant’s nature of work in the government. We have listed each of them as follows:
1. Government officials in the executive branch such as the President and Vice President of the Philippines, Chairmen and Commissioners of Constitutional Commissions and Offices must file their SALN forms with the National Office of the Ombudsman.
2. Senators must file their SALN forms with the Secretary of the Senate.
3. Congressmen must file their SALN forms with the Secretary-General of the House of Representatives.
4. Justices of the Supreme Court, Court of Appeals, Sandiganbayan, and Court of Tax Appeal must file their SALN forms with the Clerk of Court of the Supreme Court.
5. Judges of the Regional Trial Courts, Metropolitan Circuit Trial Courts, Municipal and Special Courts must file their SALN forms with the Court Administrator.
6. Declarants identified as follows must file their SALN forms with the Office of the President:
- National executive officials such as the members of the Cabinet, undersecretaries, including foreign service officers;
- Heads of government-owned and -controlled corporations (GOCC) with original charters and their subsidiaries, and state universities and colleges; and
- Officers of the Armed Forces of the Philippines (AFP) from the rank of colonel/naval captain.
7. Declarants identified as follows must file their SALN forms with the Deputy Ombudsman:
- Regional officials and employees of departments, bureaus, and agencies of the National Government including the judiciary and constitutional commissions and offices;
- Regional officials and employees of GOCCs and their subsidiaries in the region;
- All other officials and employees of state universities and colleges;
- Regional officers below the rank of colonel/captain including civilian personnel of the Armed Forces of the Philippines (AFP);
- Regional officials and employees of the Philippine National Police (PNP);
- Provincial officials and employees including governors, vice governors, and Sangguniang Panlalawigan members; and
- Municipal and city officials and employees including mayors, vice mayors, Sangguniang Bayan /Panglungsod members, and barangay officials.
8. Declarants identified as follows must file their SALN forms with the Civil Service Commission:
- All other central officials and employees of departments, bureaus, and agencies of the national government including the judiciary and constitutional commissions and offices well as GOCCs and their subsidiaries;
- Appointive officials and employees of the legislature;
- All other central officers below the rank of colonel/naval captain as well as civilian personnel of the AFP; and
- All other uniformed and non-uniformed central officials and employees of the PNP, Bureau and Jail Management and Penology, and Bureau of Fire Protection.
What are the important features of the SALN form?
1. The SALN form is easy to fill up because of its ‘user-friendly’ form.
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.
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.
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 (Anti-Graft Corrupt Practices Act).
7. The declaration of the 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.
If you are planning to file your SALN, download the Civil Service Commission’s SALN form and other documents for you to be guided accordingly.