Edited Guidelines in The Filling Out of SALN
Edited Guidelines in The Filling Out of SALN
Edited Guidelines in The Filling Out of SALN
Introduction
SALN
stands for Statement of Assets, Liabilities, and
Networth. 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 household.
How to Fill-Up SALN Form?
Introduction
However, those holding career positions under Temporary status are required to file
their SALN.
When to file?
Due not later than April 30 of every year, information as of December 31 of the
reporting period.
How to Fill-Up SALN Form?
Applicable Laws
Republic Act No. 6713 Section 8
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.
KIND- For purposes of SALN, the kind of real properties are classified
according to their use, that is, residential, commercial, agricultural,
industrial, or mixed use and the like.
PERSONAL LOANS
BANK LOANS
ACCOUNT PAYABLE
GSIS, PAG-IBIG LOANS
MORTGAGE PAYABLES
SURETY LIABILITIES
JUDGMENT DEBTS
LOANS FROM OTHER INSTITUTIONS
How to Fill-Up SALN Form?
Computation of Net Worth
NET WORTH - sum of all assets (real and personal) less total
liabilities
CONSANGUINITY AFFINITY
Parents
1ST DEGREE Parents-in-law
Children
Grandparents Grandparents-in-law
2ND DEGREE Grandchildren Brother-in-law
Siblings Sister-in law
How to Fill-Up SALN Form?
Relatives Within the 4th Degree
CONSANGUINITY AFFINITY
Uncle/Aunt Uncle/Aunt-in-law
3RD DEGREE
Nephew/Niece Nephew/Niece-in-law
No unnecessary markings.
Fill all applicable information. Otherwise,
write not applicable or N/A.
Filling up the form may be handwritten,
computerized or typed.
Handwriting must be legible.
How to Fill-Up SALN Form?
Violations of Public Officers
FIRST OFFENSE
suspension of one (1) month and one (1)
day to six (6) months
SECOND OFFENSE
dismissal from the service
Situation 1:
Assets:
House (installment) - Php 2,000,000.00
Liabilities
House (loan or mortgage) - Php1,800,000.00
Situation 2:
Assets:
Sta. Rosa House - Php 2,500,000.00
Liabilities
House (loan or mortgage) - Php1,550,000.00