Proper Filing of New Saln Baseline Declaration Form

PROPER FILING OF NEW SALN
BASELINE DECLARATION FORM

2009
PROPER FILING OF NEW SALN BASELINE DECLARATION FORM
Scope of Presentation
SALN AT A GLANCE
INTRODUCTION
FILING YOUR SALN
THE BASELINE DECLARATION
PERSONAL INFORMATION AND EMPLOYMENT
ASSETS, LIABILITIES, AND NET WORTH
BUSINESS INTERESTS AND FINANCIAL CONNECTIONS
RELATIVES IN GOVERNMENT SERVICE
STATEMENT
LIABILITIES AND PENALTIES
FREQUENTLY ASKED QUESTIONS
QUICK GUIDE ON NEW SALN BD FORM
ILLUSTRATIVE EXAMPLE ON PROPER FILLING UP OF SALN
FORM
THE SALN AT A GLANCE:
THE SALN CONSISTS OF TWO FORMS:
THE BASELINE DECLARATION (BD)
THE ANNUAL DECLARATION (AD)
BASELINE DECLARATION (BD) MUST BE ACCOMPLISHED ONLY ONCE,
SHOULD CONTAIN A COMPREHENSIVE LISTING OF THE DECLA-
RANTS ASSETS, LIABILITIES, NET WORTH, BUSINESS INTERESTS,
FINANCIAL CONNECTION, AND RELATIVES IN GOVERNMENT
NEW ENTRANTS MUST SUBMIT THE BD WITHIN 30 DAYS AFTER
ASSUMPTION INTO OFFICE, TO CONTAIN INFORMATION AS OF THE
FIRST DAY OF GOVERNMENT SERVICE
ANNUAL DECLARATION (AD) WHICH MUST BE ACCOMPLISHED
EVERY YEAR FOR SUBMISSION ON OR BEFORE APRIL 30, WHERE
THE EMPLOYEE HAS PREVIOUSLY SUBMITTED A BD
THE FIRST AD SHALL CONTAIN INFORMATION STARTING FROM
THE DAY IMMEDIATELY FOLLOWING THE CUT-OFF DATE OF AN
EMPLOYEES BD, UP TO DECEMBER 31 OF THE REPORTING YEAR.
THE SUBSEQUENT AD SHALL BE FOR THE PERIOD JANUARY 1 TO
DECEMBER 31 OF EACH SUCCEEDING YEAR
THE AD MUST ALSO BE ACCOMPLISHED WITHIN 30 DAYS FROM
SEPARATION FROM GOVERNMENT SERVICE, STATEMENTS OF
WHICH MUST COVER FROM JANUARY 1 UP TO THE EMPLOYEES
LAST DAY IN OFFICE
ANNUAL DECLARATION (AD)
COMPREHENSIVE LISTING OF ALL ASSETS AND LIABILITIES IS NOT
NEEDED IN THE AD
ONLY ACQUISITIONS AND DISPOSALS OF ASSETS, INCURRENCE,
RETIREMENT, AND PAYMENT/REDUCTION OF LIABILITIES; CREATION
AND TERMINATION OF BUSINESS INTEREST AND FINANCIAL
CONNECTIONS; AND RELATIVES JOINING OR BEING SEPARATED
FROM THE GOVERNMENT; SINCE THE LAST SALN SUBMISSION.
ANNUAL DECLARATION IS JUST A PASSBOOK WHERE ONLY DEPO-
SITS AND WITHDRAWALS FROM YOUR ACCOUNT NEED TO BE DO-
CUMENTED
INTRODUCTION:
THE SALN CONTAINS INFORMATION ABOUT OWNERSHIP OF ASSETS AS
WELL AS ONES LIABILITIES.
EVERY GOVERNMENT EMPLOYEE IS REQUIRED BY LAWTO SUBMIT THIS
FORM.
THE GOVERNING LAW IS RA # 6713. THE LAW IS BASED ON THE CONS-
TITUTIONAL PROVISION THAT 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.
INTRODUCTION:
THE CIVIL SERVICE COMMISSION (CSC) SHALL HAVE THE PRIMARY RES-
PONSIBILITY FOR THE ADMINISTRATION AND ENFORCEMENT OF THE
RA # 6713.
ON 10 SEPTEMBER 2007, THE CSC APPROVED THE REVISED FORM OF THE
SALN THROUGH CSC RESOLUTION NO. 071814.
THE OESPA-PN IS MANDATED UNDER CIRCULAR NR 05 HPN DTD 13 MAR
1998 TO COLLECT, ANALYZE AND COMPILE ALL SWORN STATEMENTS OF
ASSETS AND LIABILITIES OF MILITARY PERSONNEL AND CIVILIAN
EMPLOYEES OF THE PN.
FILING YOUR SALN:
WHY YOU MUST FILE
AS A GOVERNMENT EMPLOYEE, YOU OCCUPY A POSITION THAT IS
VESTED WITH PUBLIC TRUST. THIS REQUIRES YOU TO PUT THE PUBLIC IN-
TEREST OVER AND ABOVE YOUR OWN. THE PRIMARY USE OF THE INFOR-
MATION ON THE SALN FORM IS TO EXHIBIT TRANSPARENCY AND ACCOUNTA-
BILITY IN PUBLIC OFFICE.
THE SALN IS THE BADGE OF HONOR OF THE HONEST CIVIL SERVANT
THAT MUST BE ACCOMPLISHED WITH PRIDE. IT SHOWS THAT AN EMPLOYEE
DID NOT EXPLOIT HIS OR HER PUBLIC OFFICE FOR ILLEGAL GAIN.
WHO MUST FILE
ALL PUBLIC OFFICIALS AND EMPLOYEES, WHETHER REGULAR OR
UNDER TEMPORARY STATUS, ARE REQURED TO FILE THE SALN.
FILING YOUR SALN:
WHO DO NOT NEED TO FILE
PUBLIC OFFICIALS SERVING IN AN HONORARY CAPACITY, WITHOUT
CREDIT OR PAY;
TEMPORARY LABORERS; AND
CASUAL OR TEMPORARY (NOT IN THE REGULAR PLANTILLA OF
AGENCY) AND CONTRACTUAL WORKERS.
WHEN TO FILE
NEW ENTRANT FILING. DUE WITHIN 30 CALENDAR DAYS FROM
ASSUMING A POSITION OR EARLIER WHEN REQUESTED BY YOUR
AGENCY.
ANNUAL FILING. DUE NOT LATER WITHIN APRIL 30 OF EVERY YEAR.
THE REPORTING PERIOD STARTS FROM THE DAY FOLLOWING THE
CUT-OFF DATE OF THE PREVIOUS SALN DECLARATION, UP TO
DECEMBER 31 OF THE REPORTING PERIOD.
FILING YOUR SALN:
WHEN TO FILE
SEPARATION: DUE WITHIN 30 DAYS AFTER SEPARATION FROM
GOVERNMENT SERVICE.
FILING YOUR SALN:
WHERE TO FILE
ACCOMPLISH THE FORMS IN FIVE (5) ORIGINAL COPIES AND SUBMIT
THE SAME TO YOUR PERSONNEL, OR ADMINISTRATION OFFFICE.
BE SURE TO RETAIN A COPY OF YOUR SALN AND HAVE THE SAME
RECEIVED AS PROOF OF YOUR SALN SUBMISSION.
UNDER CSC RESOLUTION NO. 06-0231 DATED FEBRUARY 1, 2006, THE
CHIEF/HEAD OF THE PERSONNEL/ADMINISTRATIVE DIVISION OR UNIT
SHALL TRANSMIT ALL ORIGINAL COPIES OF THE SALN RECEIVED, ON
OR BEFORE JUNE 30 OF EVERY YEAR, TO THE CONCERNED OFFICES.
( PN UNITS ARE REQUIRED TO SUBMIT ACCOMPLISHED SALN COPIES TO
OESPA, PN ON OR BEFORE APRIL 30 FOR CONSOLIDATION PURPOSES
PRIOR SUBMISSION TO CONCERNED REPOSITORY AGENCIES)
FILING YOUR SALN:
WHERE TO FILE OFFICIAL/EMPLOYEE CONCERNED
OFFICE OF THE
PRESIDENT
OFFICERS OF THE ARMED FORCES OF THE
PHILIPPINES FROM THE RANK OF COLONEL
OR NAVAL CAPTAIN
DEPUTY OMBUDSMAN
FOR MILITARY AFFAIRS
MEMBERS OF THE ARMED FORCES OF THE
PHILIPPINES BELOW THE RANK OF COLONEL
OR NAVAL CAPTAIN INCLUDING CIVILIAN
PERSONNEL OF THE AFP
CIVIL SERVICE
COMMISSION
(INTEGRATED RECORDS
MANAGEMENT OFFICE)
MEMBERS OF THE ARMED FORCES OF THE
PHILIPPINES BELOW THE RANK OF COLONEL
OR NAVAL CAPTAIN AS WELL AS CIVILIAN
PERSONNEL OF THE AFP
OESPA-AFP MEMBERS OF THE ARMED FORCES OF THE
PHILIPPINES REGARDLESS OF RANK
INCLUDING CIVILIAN PERSONNEL OF THE AFP
OESPA-PN MEMBERS OF THE PHILIPPINE NAVY AS WELL
AS CIVILIAN PERSONNEL OF THE PN
DECLARATIONS:
ANNUAL GROSS SALARY REFERS TO ALL FORMS OF COMPENSATION
(CASH ONLY) OF THE EMPLOYEE ACTUALLY
RECEIVED FROM GOVERNMENT SERVICE,
EXCEPT PER DIEMS
ANNUAL GROSS FAMILY INCOME REFERS TO ALL FORMS OF INCOME
(AGFI) (CASH AND NON-CASH) ACTUALLY RECEIVED
BY THE DECLARANT, SPOUSE, AND CHILDREN
LIVING IN HOUSEHOLD, RECEIVED FROM ALL
SOURCES, INCLUDING GRATUITOUS ACQUISI-
TIONS
REAL PROPERTIES AND VEHICLE OF THE DECLARANT, SPOUSE, AND
CHILDREN LIVING IN HOUSEHOLD MUST BE DECLARED REGARDLESS OF
VALUE.
EXAMPLE OF WHAT CONSTITUTE AGFI:
SALARIES FROM GOVERNMENT (WHICH INCLUDES YOUR ANNUAL GROSS
SALARY)
SALARIES AND OTHER REMUNERATION FROM OTHER EMPLOYMENT OR
ENGAGEMENT SUCH AS HONORARIA, ALLOWANCES, ETC.
INCOME FROM BUSINESSES AND ASSETS (e. g. RENTAL INCOME FOR REAL
PROPERTIES, VEHICLES)
COMMISSIONS
RETURN ON INVESTMENTS
GAINS FROM DISPOSALS OR LIQUIDATION OF ASSETS
INTEREST FROM DEPOSITS
DIVIDENDS FROM SHAREHOLDINGS
EXAMPLE OF WHAT CONSTITUTE AGFI:
INCOME FROM PARTNERSHIPS AND JOINT VENTURES
CASH DONATIONS
WINNINGS FROM SWEEPSTAKES AND OTHER ACTIVITIES OF CHANCE
DONATIONS AND INHERITANCES OF REAL AND PERSONAL PROPERTIES
(FAIR MARKET VALUE)
NOTE: UNCOLLECTED INCOME AND LOSSES FROM TRANSANCTIONS ARE
NOT REQUIRED TO BE REPORTED IN YOUR ANNUAL GROSS FAMILY INCOME.
DECLARATIONS:
FOR REAL PROPERTIES THE KIND OF REAL PROPERTY, THE LOCATION,
THE ESTIMATED FAIR MARKET VALUE, AND THE
ASSESSED VALUE MUST BE REPORTED;
FOR VEHICLES THE TYPE OF VEHICLE, PLATE NUMBER, CERTIFICATE
NUMBER, AND PLACE OF REGISTRATION MUST BE
REPORTED;
FOR BOTH REAL PROPERTIES AND VEHICLES THE MODE AND YEAR OF
ACQUISITION, AS WELL AS THE ACQUISITION COST, MUST
ALSO BE REPORTED
EXAMPLES OF REAL PROPERTIES:
VACANT LOT (WHETHER RESIDENTIAL, COMMERCIAL, AGRICULTURAL,
INDUSTRIAL, ETC.)
HOUSE AND LOT
IMPROVEMENTS
PRINTING PRESS EQUIPMENT ATTACHED TO THE GROUND
CONDOMINIUM UNIT
TOWNHOUSE
FRUIT PLANTATION
REAL RIGHTS OVER IMMOVABLE
EXAMPLES OF VEHICLES:
CAR
VAN
MOTORCYCLE
TRICYCLE
YACHT
HELICOPTER
SPEEDBOAT
NOTE: DO NOT REPORT AS VEHICLE, LIKE SCOOTER (FOOTBOARD
MOUNTED ON TWO WHEELS AND ALONG STEERING HANDLE
USED AS A TOY EVEN IF THE SAME MAY BE MOTORIZED) SINCE
THIS DOES NOT NEED TO BE REGISTERED WITH THE LTO.
HOWEVER, IF THE FAIR MARKET VALUE OF THE SCOOTER IS
PHP 50,000 OR MORE, THIS MUST BE REPORTED AS OTHER
PERSONAL PROPERTY.
MODE OF ACQUISITION WITH CORRESPONDING DETERMINATION
OF ACQUISITION COST:
MODE OF ACQUISITION ACQUISITION COST
CASH PURCHASE PURCHASE PRICE
ADD: OTHER EXPENDITURES REQUIRED IN
OBTAINING THE ASSET AND PREPARING IT FOR
USE
EXCHANGE FOR NON-
MONETARY ASSET
FAIR MARKET VALUE OF NEW ASSET
ACQUIRED, OR FAIR MARKET VALUE OF NON-
MONETARY ASSET GIVEN UP IN EXCHANGE,
WHICHEVER IS MORE CLEARLY DETERMINABLE
DEBT/EQUITY SWAP RECORD ACQUISITION COST OF ASSET
RECEIVED AT CURRENT FAIR MARKET VALUE
CONSTRUCTION ALL DIRECT EXPENDITURES INCURRED TO
BUILD THE ASSET AND MAKE IT READY FOR ITS
INTENDED USE (EXCEPT YOUR OWN LABOR)
SAMPLE SOURCES OF INFORMATION ON FAIR MARKET VALUE:
ITEM SOURCES OF INFORMATION ON FAIR MARKET VALUE
REAL PROPERTY REAL ESTATE COMPANIES, BROKERS, DEVELOPERS,
APPRAISERS, HISTORICAL TRANSACTIONS IN THE
SAME VICINITY
VEHICLES CAR DEALERS
STOCK, BONDS STOCK EXCHANGES, BROKERAGE FIRMS, FINANCIAL
INSTITUTIONS WEBSITES, NEWSPAPERS
MUTUAL FUNDS FINANCIAL INSTITUTIONS/BANKS INVESTMENT
DEPARTMENT, WEBSITES
TRUST FUNDS TRUSTEE, FUND MANAGER
TIME DEPOSITS FINANCIAL INSTITUTIONS, BANKS, THESE ENTITIES
WEBSITES
MONEY MARKET FINANCIAL INSTITUTIONS, BANKS, THESE ENTITIES
WEBSITES
EQUITY IN
PARTNERSHIP
FINANCIAL REPORT OF THE PARTNERSHIP
SAMPLE SOURCES OF INFORMATION ON FAIR MARKET VALUE: (cont.)
ITEM SOURCES OF INFORMATION ON FAIR MARKET VALUE
CASH IN BANK BANK STATEMENT, ATM RECEIPT, PASSBOOK
BALANCE
FURNITURE MALLS, APPLIANCE CENTERS, SECOND-HAND-
DEALERS
JEWELRY JEWELRY STORES, APPRAISERS, PAWNSHOPS,
ALAJERAS
EXAMPLE OF MODE OF ACQUISITION:
PURCHASE
DONATION
INHERITANCE
TRUST
EXCHANGE
AS A CONSEQUENCE OF CONTRACT (TRADITION) EXAMPLES ARE
LEASE, PLEDGE, DEPOSIT, PURCHASE OR SALE (WHETHER PAID IN
INSTALLMENT OR CASH)
OCCUPATION WHEN YOU SEIZE CORPOREAL/PHYSICAL THINGS;
LAND CANNOT BE ACQUIRED BY OCCUPATION
EXAMPLE OF MODE OF ACQUISITION: (cont.)
INTELLECTUAL CREATION THROUGH INTELLECTUAL PROPERTY
OWNERSHIP AS WHEN YOU ARE THE AUTHOR OF LITERARY WORK, COM-
POSER OF MUSIC, PAINTER, SCULPTOR, SCIENTIST
LAW AUTOMATICALLY VESTS OWNERSHIP OVER A PROPERTY WHEN
REQUISITES ARE MET AS IN THE CASE OF HIDDEN TREASURES OR
FRUITS NATURALLY FALLING FROM A TREE UPON AN ADJACENT LAND.
PRESCRIPTION THROUGH LAPSE OF TIME AS PROVIDED BY LAW
INVESTMENTS AND OTHER PERSONAL PROPERTIES:
EACH ITEM OF INVESTMENT OR OTHER PERSONAL PROPERTY OF THE
DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WITH A
FAIR MARKET VALUE OF PHP 50,000.00 OR MORE MUST BE REPORTED
CHECKING THE APPROPRIATE BOX AND ENTERING THE ACQUISITION
COST.
IF AN ITEM HAS A FAIR MARKET VALUE OF LESS THAN PHP 50,000.00,
POOL ALL SUCH ITEMS TOGETHER, AND
IF THE AGGREGATE VALUE EXCEEDS PHP 50,000.00, THESE ITEMS MUST
BE LISTED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED AT LESS THAN
PHP 50,000.00.
BUT IF THE AGGREGATE VALUE DOES NOT EXCEED PHP 50,000.00, YOU
MAY DECLARE THESE ITEMS COLLECTIVELY AS OTHERS, OR YOU MAY
OPT NOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOT
CONSIDERED MATERIAL.
INVESTMENTS AND OTHER PERSONAL PROPERTIES: (cont.)
FOR INVESTMENTS AND OTHER PERSONAL PROPERTIES, WHICH ARE
PAID ON INSTALLMENT BASIS, YOU SHOULD DECLARE YOUR EQUITY SO
FAR PAID AS EQUITY IN INSTALLMENT PURCHASES, OR IN SOME OTHER
APPLICABLE CATEGORY (e.g. STOCKS, PRIVATE INSURANCE, EDUCATIONAL
PLANS, PRE-NEED PLANS).
EXAMPLE OF INVESTMENTS:
STOCKS
BONDS
MUTUAL FUNDS
INSURANCE POLICIES
EDUCATIONAL PLANS
PRE-NEED PLANS
TIME DEPOSIT
MONEY MARKET PLACEMENTS
EQUITY IN PARTNERSHIPS
SHARE IN JOINT VENTURES
EXAMPLES OF OTHER PERSONAL PROPERTIES:
CASH AND BANK ACCOUNTS
RECEIVABLES
DEPOSITS/ADVANCED PAYMENTS ON LEASES/RENTALS
FURNITURE
ANTIQUES
EQUITY IN INSTALLMENT PURCHASE
INTELLECTUAL PROPERTY
CLUB MEMBERSHIPS
NOTE: THE OTHER PERSONAL PROPERTY BOUGHT AND SOLD IN THE
SAME YEAR SHALL NOT BE INCLUDED IN THE REPORT BECAUSE
IT NO LONGER EXISTS AT DATE OF DECLARATION.
LIABILITIES:
IN THE SAME MANNER, EACH ITEM OF LIABILITY OF THE DECLARANT,
SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WITH AN OUTSTANDING
BALANCE OF PHP 50,000.00 OR MORE MUST BE REPORTED BY CHECKING
THE APPROPRIATE BOX AND ENTERING THE AMOUNT OF THE OUTSTANDING
BALANCE.
IF THE VALUE OF AN ITEM IS LESS THAN PHP 50,000.00, POOL ALL SUCH
ITEMS TOGETHER AND IF THE AGGREGATE VALUE EXCEEDS PHP 100,000.00,
THESE ITEMS MUST BE LISTED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED
AT LESS THAN PHP 50,000.00. BUT IF THE AGGREGATE VALUE DOES NOT
EXCEED PHP 100,000.00, YOU MAY DECLARE THESE ITEMS COLLECTIVELY
AS OTHERS, OR YOU MAY OPT NOT TO DECLARE THESE ITEMS AT ALL
SINCE THESE ARE NOT CONSIDERED MATERIAL.
EXAMPLES OF LIABILITIES:
PERSONAL LOANS
BANK LOANS
ACCOUNT PAYABLE
GSIS, PAG-IBIG LOANS
MORTGAGE PAYABLES
SURETY LIABILITIES
JUDGMENT DEBTS
LOANS FROM OTHER INSTITUTIONS
BUSINESS INTERESTS AND FINANCIAL CONNECTIONS:
EACH ITEM OF BUSINESS INTEREST OR FINANCIAL CONNECTION OF THE
DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WHICH GIVES
GROSS ANNUAL RECEIPTS OF PHP50,000.00 OR MORE MUST BE REPORTED
BY PROVIDING APPROPRIATE DETAILS THE NAME OF THE OWNER OF THE
ITEM, THE NAME ADDRESS, AND NATURE OF THE BUSINESS ENTITY OR
FINANCIAL CONNECTION, AND THE DATE OF ACQUISITION THEREOF.
IF AN ITEM GENERATES GROSS ANNUAL RECEIPTS OF LESS THAN
PHP 50,000.00, POOL ALL SUCH ITEMS TOGETHER AND IF THE AGGREGATE
RECEIPTS EXCEED PHP100,000.00 THESE ITEMS MUST BE LISTED EVEN IF
THE INDIVIDUAL ITEMS ARE VALUED AT LESS THAN PHP 50,000.00. BUT
IF THE AGGREGATE RECEIPTS DO NOT EXCEED PHP100,000.00, YOU MAY
DECLARE THESE ITEMS COLLECTIVELY AS OTHERS, OR YOU MAY OPT
NOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOT CONSIDERED
MATERIAL.
RELATIVES IN GOVERNMENT:
THE DECLARANTS AND SPOUSES RELATIVES IN GOVERNMENT, UP TO THE
FOURTH CIVIL DEGREE OF CONSANGUINITY OR AFFINITY, INCLUDING
BILAS, INSO, AND BALAE, MUST BE REPORTED, BY PROVIDING THE NAME,
RELATIONSHIP, POSITION, AND OFFICE/ADDRESS OF THE RELATIVE.
EXAMPLE OF RELATIVES WITHIN THE FOURTH DEGREE OF
CONSANGUINITY/AFFINITY:
GRANDFATHER
SISTER
YOU/YOUR
SPOUSE
1
ST
COUSIN 1
ST
COUSIN
AUNT
FATHER
CONSANGUINITY RELATIONSHIP BY BLOOD
AFFINITY RELATIONSHIP BY MARRIAGE
NET WORTH IN THE BD:
THE NET WORTH OF THE DECLARANT, SPOUSE, AND CHILDREN LIVING IN
HOUSEHOLD IS COMPUTED IN THE BD AS FOLLOWS:
ACQUISITION COST OF ALL REAL PROPERTIES AND
VEHICLES
PLUS ACQUISITION COST OF INVESTMENTS
PLUS ACQUISITION COST OF ALL OTHER PERSONAL
PROPERTIES
DEDUCT: TOTAL LIABILITIES
EQUALS: NET WORTH
NOTE: THE NET WORTH IS NO LONGER COMPUTED IN THE AD.
GRATUITOUS ACQUISITIONS OF ASSETS:
GRATUITOUS ACQUISITIONS (e.g. DONATIONS, INHERITANCE, WINNINGS) OF
THE DECLARANT, SPOUSE, OR CHILDREN LIVING IN THE HOUSEHOLD MUST
BE REPORTED AS FOLLOWS:
THE ACQUISITION MUST BE DECLARED AS AN ASSET (i. e., REAL
PROPERTY, VEHICLE, INVESTMENT, OR OTHER PERSONAL PROPER-
TY), WITH THE FAIR MARKET VALUE REPORTED AS OF DATE OF DE-
CLARATION, IF THE SAME IS PHP 50,000.00 OR MORE.
IF THE FAIR MARKET VALUE IS LESS THAN PHP 50,000.00, POOL THE
ITEM WITH OTHERS SIMILARY ACQUIRED, AND IF THE AGGREGATE VA-
LUE EXCEEDS PHP 100,000.00, THEN EACH ITEM MUST BE LISTED. IF
THE AGGREGATE VALUE DOES NOT EXCEED PHP 100,000.00, THE DE-
CLARANT MAY DECLARE THIS IN LUMP SUM AS OTHERS, ALTERNA-
TELY, IF THE AGGREGATE VALUE DOES NOT EXCEED PHP 100,000,00,
THE DECLARANT MAY OPT NOT TO DECLARE THESE ITEMS AT ALL.
FOR ALL ASSETS GRATUITOUSLY ACQUIRED WHICH ARE LISTED AS
AN ASSET (i. e., REAL PROPERTY, VEHICLE, INVESTMENT, OR OTHER
PERSONAL PROPERTY), THE FAIR MARKET VALUE MUST BE INCLU-
DED IN THE ANNUAL GROSS FAMILY INCOME.
STATEMENT:
THE DECLARANT ( AND SPOUSE IN GOVERNMENT SERVICE, IN CASE OF
JOINT FILING), MUST SIGN THE STATEMENT, PROVIDE THE DATE OF
SIGNING, TIN, AND CTC DETAILS, AND PERSONALLY SUBSCRIBE THE
SALN BEFORE A PERSON AUTHORIZED TO ADMINISTER OATH
NOTE: YOU DO NOT NEED TO GET THE SIGNATURE OF YOUR SPOUSE ON THE
SALN IF YOUR SPOUSE IS NOT IN THE GOVERNMENT SERVICE
YOU ALSO DO NOT NEED TO GET THE SIGNATURE OF YOUR SPOUSE
ON THE SALN IF YOUR SPOUSE IS IN THE GOVERNMENT SERVICE BUT
YOU WILL NOT MAKE A JOINT FILING
LIABILITIES AND PENALTIES:
NOT REQUIRED TO ATTACH ANY DOCUMENTS TO SUBSTANTIATE
INFORMATION DISCLOSED. HOWEVER, THE SALN IS MADE UNDER OATH
FALSIFICATION OF INFORMATION OR FAILURE TO FILE OR REPORT INFOR-
MATION REQUIRED TO BE REPORTED MAY BE SUBJECT TO DISCIPLINARY/CRI-
MINAL ACTION
PENALTIES UNDER RA # 6713 MAY BE ANY OF THE FOLLOWING:
IMPRISONMENT 5 YEARS OR LESS
FINE - PHP 5,000 OR LESS
DISMISSAL FROM THE SERVICE
FREQUENTLY ASKED QUESTIONS
QUICK FILING OF REVISED NEW SALN BD FORM
ILLUSTRATIVE EXAMPLE ON PROPER FILLING UP
OF NEW SALN FORM

Proper Filing of New Saln Baseline Declaration Form

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PROPER FILING OF NEW SALN

BASELINE DECLARATION FORM

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