STATEMENTS OF ASSETS, LIABILITIES AND NETWORTH

SALN stands for Statement of Assets, Liabilities, and Net Worth It is a declaration of assets (i.e., land, vehicles, etc) and liabilities (i.e.,
loans, debts, etc), including business and financial interests, of an official/employee, of his or her spouse, and of his or her unmarried
children under 18 years old still living in their parents households. The submission of a SALN is required by law 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. It includes a waiver authorizing the Ombudsman or his authorized representatives to attain documents
that may show assets, liabilities, net worth, business interests, and financial connections from all appropriate government agencies.
WHO NEEDS TO FILE A SALN?

All public officials and employees, whether regular or under temporary status, are required to file a SALN.
Art. XI Sec. 17 of the 1987 Philippine Constitution
A public officer or employee shall, upon assumption of office and as often thereafter as may be required by law, submit a
declaration under oath of his assets, liabilities, and net worth.
In the case of the President, the Vice-President, the Members of the Cabinet, the Congress, the Supreme Court, the Constitutional
Commissions and other constitutional offices, and officers of the armed forces with general or flag rank, the declaration shall be
disclosed to the public in the manner provided by law.
Administrative Code of 1987, Book 1, Chapter 9, Sec. 34
A public officer or employee shall upon assumption of office and as often thereafter as may be required by law, submit a declaration
under oath of his assets, liabilities, and net worth.
RA 6713, Sec. 8
Statements and Disclosure Public officials and employees have an obligation to accomplish and submit declarations under oath
of, and the public has the right to know, their assets, liabilities, net worth and financial and business interests including those of their
spouses and of unmarried children under eighteen (18) years of age living in their households.
Public officials and employees under temporary status are also required to file under oath their SALNs and Disclosure of Business
Interests and Financial Connections in accordance with the guidelines provided under these rules.
WHEN MUST A SALN BE FILED?
RA 6713, Sec. 8
The SALN must be filed:
1. within thirty (30) days after assumption of office;
2. on or before April 30, of every year thereafter; and
3. within thirty (30) days after separation from the service.
RA 6713, Sec. 8
All public officials and employees required under this section to file the aforestated documents shall also execute, within thirty (30)
days from the date of their assumption of office, the necessary authority in favor of the Ombudsman to obtain from all appropriate
government agencies, including the Bureau of Internal Revenue, such documents as may show their assets, liabilities, net worth, and
also their business interests and financial connections in previous years, including, if possible, the year when they first assumed any
office in the Government.
Identification and disclosure of relatives. It shall of the duty of every public official or employee to identify and disclose, to the
best of his knowledge and information, his relatives in the Government in the form, manner and frequency prescribed by the Civil
Service Commission.
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RA 6713, Sec. 8
A.
real property, its improvements, acquisition costs, assessed value and current fair market value;
personal property and acquisition cost;
all other assets such as investments, cash on hand or in banks, stocks, bonds, and the like;
liabilities, and;
all business interests and financial connections.
B.
including those of their spouses and of unmarried children under eighteen (18) years of age living in their households.
C.
Identification and disclosure of relatives. It shall be the duty of every public official or employee to identify and
disclose, to the best of his knowledge and information, his relatives in the Government in the form, manner and frequency
prescribed by the Civil Service Commission.
WHERE ARE THE SALNS FILED?

The Civil Service Law and Rules. 30th printing.
Metro Manila: POAP, 2011. Print.






ACCESSIBILITY OF SALNS

RA 6713, Sec. 8
SALNs must be available for inspection at reasonable hours.
SALNs must be available for copying by 10 days after it has been filed;
Any person requesting a copy of a statement shall be required to pay a reasonable fee to cover the cost of reproduction
and mailing of such statement, as well as the cost of certification.
Any statement filed under this Act shall be available to the public for a period of ten (10) years after receipt of the
statement. After such period, the statement may be destroyed unless needed in an ongoing investigation.
WHO ARE EXEMPTED FROM FILING A SALN?
RA 6713, Sec. 8
those who serve in an honorary capacity, laborers and casual or temporary workers.
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RA 6713, Sec. 8
It shall be unlawful for any person to obtain or use any statement filed under this Act for:
1. any purpose contrary to morals or public policy; or
2. any commercial purpose other than by news and communications media for dissemination to the general public.
SALN: A Public Accountability Measure
Posted on April 19, 2012
A SIMPLE, regular document all government employees are familiar with gained popularity of epic proportions due to the
impeachment trial of the highest official of the judiciary branch of government. Many a civil servant is suddenly called to attention as
negligence in accomplishing this document could lead to impeachment or dismissal from service. This headline-grabbing piece of
paper is none other than the Statement of Assets, Liabilities, and Net Worth a.k.a. SALN. The SALN is any public official or employees
declaration of his/her wealth.BusinessDictionary.com defines assets as something valuable that an entity owns, benefits from, or
has use of, in generating income. Liabilities, on the other hand, refer to financial liability or anything that can result to a transfer or
disposal of an asset through personal loans or otherwise obtained from banks, financial institutions, GSIS, PAG-IBIG, and the like. Net
worth is the sum of all assets (real, personal, and other assets) less total liabilities. It is the sum total of ones wealth. With these
declarations, the SALN, then, serves as any public servants wealth tracker.
Filing of ones SALN is mandated by law under Republic Act No. 6713 (Code of Conduct and Ethical Standards for Public Officials and
Employees) and Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act).
Section 8 of RA 6713 states that public officials and employees have an obligation to accomplish and submit declarations under oath
of, and the public has the right to know, their assets, liabilities, net worth, and financial and business interests including those of
their spouses and of unmarried children under 18 years of age living in their households.
Likewise, RA 3019, the law that preceded RA 6713 by a good 16 years, states that every public officer shall prepare and file a true
detailed and sworn statement of assets and liabilities, including a statement of the amounts and sources of his income, the amounts
of his personal and family expenses, and the amount of income taxes paid for the next preceding calendar year.
A few months ago, the Civil Service Commission (CSC) conducted an information campaign on the use of the new SALN form. CSC
Resolution No. 11-00902 dated July 8, 2011 prescribed the guidelines in the use of the revised SALN form. Subsequently, public
officials and employees were enjoined to use the new form through CSC Memorandum Circular 19, s. 2011. Primers were distributed
and briefings on how to fill out the new form were conducted in government agencies.
However, last March 15, the CSC signed Resolution No. 12-00480 deferring the use of the revised form. The resolution cites
considerations such as several requests from various sectors. Employees associations claimed that government workers have not
fully comprehended the requirements in filling out the new form, while the House of Representatives and Senate of the Philippines
raised questions on the legality of the revised form. The resolution also states that those who have already filed their SALN for 2011
using the new form are deemed to have complied with the required submission of the SALN.CSC Chairman Francisco T. Duque III
noted the importance of establishing a Review and Compliance Committee that shall review whether the SALN is submitted on time,
accomplished completely, and in proper form In light of the deferment, the CSC shall undertake a more thorough and comprehensive
review of the revised SALN form. An inter-agency technical working group (TWG), which shall be headed by Chairman Duque, shall
study the issues raised by various groups.
Nevertheless, the deferment does not mean postponing the submission of SALN. All public servants are still duty bound to submit
their SALN by April 30 using the 1994 SALN form. Failure to do so may result to suspension or dismissal from service.
Issues surrounding SALN may seem complicated as there are serious repercussions to simple negligence of its filing. This is because
the SALN is a testament to a public servants accountability and transparency to the public.