GUIDELINES IN

FILLING OUT
THE 2015 SALN FORM
14 MARCH 2018
 OBJECTIVES

• LEARN THE PURPOSE OF FILING A SALN

• IDENTIFY RELEVANT ACCOUNTS AND
RECORDABLE TRANSACTIONS
• LEARN TO FILL THE 2015 SALN FORM
 WHAT IS A SALN?
• S TATEMENT OF
• A SSETS
• L IABILITIES AND
• N ET WORTH
 WHAT IS A SALN?
It is a declaration of the assets and liabilities,
including business and financial interests, of a
government employee, of his or her spouse,
and of his or her unmarried children under 18
years old still living in their parents’ households
 WHAT IS THE LATEST FORM?
SWORN STATEMENT OF ASSETS,
LIABILITIES AND NET WORTH (Revised as
of January 2015)

2015 SALN Additional Sheets

 WHAT IS THE PURPOSE OF A
SALN?

Through the SALN, the public can monitor

movement in the fortune of a public official;
it serves as a valid check and balance
mechanism to verify undisclosed properties
and wealth. (Casimiro v. Rigor, 2014)
 WHAT IS THE PURPOSE OF A
SALN?

Full disclosure of wealth in the SALN is

necessary to minimize, if not eradicate, the
opportunities for corruption, and maintain a
standard of honesty in the public service.
(Casimiro v. Rigor, 2014)
 WHY FILE A SALN?
• Mandated by the Constitution (Article
XI, Section 17)
• Mandated by RA 3019, RA 6713, and the
Civil Service Commission
• Criminal liability
• Administrative liability
 WHO MUST FILE A SALN?
• All public officials and employees, whether
regular or under temporary status, must file
• Those holding career positions in a
temporary capacity must file
• Those serving in an honorary capacity (no
pay), laborers, and casual and temporary
workers (not in the plantilla) need not file
 WHEN DO I FILE?
(a) Within 30 days after assumption of
office;
(b) On or before April 30, of every year
thereafter; and
(c) Within 30 days after separation from the
service
 WHERE DO I FILE?
• With the declarant’s Chief or Head of the
Personnel/Administrative Division or
Unit/Human Resource Management
Office (HRMO)
(IRR RA 6713, Rule VIII, Section 1)
 WHERE TRANSMITTED?
• The Chief or Head of the
Personnel/Administrative Division or
Unit/HRMO shall transmit all original
copies of the SALNs received on or before
June 30 of every year to:
 WHERE TRANSMITTED?
Deputy Ombudsman • Regional officials and
in their respective employees of the
regions (Luzon, following offices:
Visayas, Mindanao, • Departments, bureaus
MOLEO) and agencies of the
National Government
• Judiciary
 WHAT IF I DON’T FILE?
• Criminal liability: RA 6713, Section 11:
o Imprisonment not exceeding 5 years, or
o A fine not exceeding P5,000,
o Or both, and
o In the discretion of the court,
disqualification to hold public office
 WHAT IF I DON’T FILE?
• Admin liability: RA 6713, Section 11:
o Any violation proven in a proper
administrative proceeding shall be
sufficient cause for removal or
dismissal of a public official or
employee, even if no criminal
prosecution is instituted against him
 WHAT IF INCOMPLETE?
• Criminal liability:
o Falsification
o Perjury
• Administrative liability:
o RA 6713
o Falsification
o Neglect of duty
BASIC INFORMATION
BASIC INFORMATION
 BASIC INFORMATION
• The declarant must comprehensively
state the required information in the
SALN as of the reporting date (i.e., the
immediately preceding year until
December 31)
• “As of December 31 ___”
 BASIC INFORMATION
• If the declarant is single, or married but
whose spouse is not in the government
service, he/she shall tick off the box
marked as “Not applicable”
• Info on spouse and children necessary
 BASIC INFORMATION
• Why necessary to declare spouse and
children?
The sections on Assets, Liabilities, and
Net Worth, and Business and Financial
Connections apply to information on the
declarant, his spouse, and children
 BASIC INFORMATION
• Spouse
o The declarant’s legal husband/wife
o No need to declare if the marriage has
been finally declared null and void, or
annulled
 BASIC INFORMATION
• Children
o Must be unmarried, below 18 years
old, and living in the declarant’s
household
o Legitimate or illegitimate
o Financially dependent
 BASIC INFORMATION
• Spouses who are both public officers and
employees shall have the option to file
their SALN either jointly or separately
• JOINT: all real and personal properties
shall be declared, including their
respective paraphernal and capital
properties, if any
 BASIC INFORMATION
• The change of civil status of the declarant
after December 31 shall not affect the
nature of the properties declared
• Information required for the declarant’s
unmarried children below 18 y/o and
living in his/her household must be stated
WHAT SHOULD BE STATED?
• A true and complete declaration of the
o Assets, liabilities, and net worth
o Business interests
o Financial connections
of the declarant, his/her spouse, and
unmarried children below 18 y/o living in
his/her household
WHAT SHOULD BE STATED?
• To the best of his knowledge, the
declarant’s relatives within the fourth
degree of consanguinity who are in the
government service
BASIC INFORMATION
December 31, 2017

Dela Cruz Juan P. Administrative Officer VI

Office of the Ombudsman-
No. 52, Libra St., GSIS Heights, Matina, Mindanao, GSIS Heights,
Davao City Matina, Davao City
N/A N/A

N/A N/A N/A

 ASSETS
REAL PROPERTY
ASSETS
 WHAT ARE ASSETS?
• Resources resulting from past events and
from which future economic benefits are
expected to result
• Any property; anything which are or may be
the object of appropriation or use, or by
which liabilities can be paid
 WHAT ARE ASSETS?
• Include the declarant’s real and personal
properties, including his/her spouse and
children
• Include properties within or outside the
Philippines
 WHAT ARE ASSETS?
Real properties Personal properties
Land, building, Cash, receivables,
improvements, house stocks, bonds, mutual
and lot, condominium funds, trust funds, time
deposits, jewelry,
furniture, vehicles,
money market, franchise
WHAT ARE REAL PROPERTIES?
• Properties that are immovable by nature
• In the SALN, their description, kind,
location, year, mode of acquisition,
assessed value, fair market value and
acquisition cost are required
 REAL PROPERTIES
DESCRIPTION What is it?
Land; building; land with
building; house and lot;
condominium unit;
improvement (extension or
garage); equipment
permanently attached,
townhouse, farm
 REAL PROPERTIES
KIND What is it used for?
Residential
Commercial
Agricultural
Industrial
Mixed use, and the like
 REAL PROPERTIES
EXACT Where is it exactly located?
LOCATION Specific address where the
property may be found upon
inspection
It is not enough that you
specify the city or barangay
 REAL PROPERTIES
ASSESSED What is its assessed value?
VALUE Indicated in the tax
declaration of the property

FAIR MARKET What is its FMV?

VALUE Also indicated in the tax
declaration
 REAL PROPERTIES
ACQUISITION What year was it acquired?
YEAR

MODE How did you acquire it?

Purchase, trade, installment
purchase, donation,
inheritance, VOS-CARP, etc.
 REAL PROPERTIES
ACQUISITION The amount of money paid
COST to acquire or own something

The amount of expenses

incurred for improvements
on a real property
 REAL PROPERTIES
ACQUISITION What value to use?
COST
Cash purchase Purchase price
Exchange/Trade FMV of the new asset or
of the asset given up
Debt/Equity swap FMV of asset received
Construction All direct expenditures
 REAL PROPERTIES
ACQUISITION What if acquired
COST gratuitously (e.g., donated
or inherited)?

No acquisition cost shall be

declared. Only AV/FMV as
stated in the tax declaration
 REAL PROPERTIES
ACQUISITION What if dacion en pago?
COST
Reduce receivables (utang)
and report the new item at
the proper section using its
FMV as cost
 WHAT ARE IMPROVEMENTS?
• All works that are constructed or introduced
to the land, or material repairs or
improvements made to the land or building
after its initial acquisition
• The declarant may opt to declare
improvements or together with the land
where it is attached
WHAT IF NOT YET IN MY NAME?
• Real properties already titled or registered
under the declarant’s name shall be stated
• Including those of his/her spouse, and
children
WHAT IF NOT YET IN MY NAME?
• Real properties already covered by a deed
of sale, inherited, or subject of an extra-
judicial settlement of estate but not yet
titled under the declarant’s name shall also
be disclosed
WHAT IF NOT YET IN MY NAME?
I purchased a house and lot on installment and
title will only transfer upon full payment.
• Do not declare the asset as real property yet. It
should be stated as Equity in Installment
Purchases under personal properties
• Once title is transferred, declare the asset as
real property and deduct the Equity in
Installment Purchases account for said asset
previously recorded in the personal properties
WHAT IF NOT YET IN MY NAME?
I purchased a memorial plan that involves a lot
on installment.
• If the title is not yet in your name, report the
payments as a pre-need plan (an investment
item) in the personal properties section.
• Once title is transferred, report it as a real
property and take out the pre-need plan from
the personal properties.
WHAT IF NOT YET IN MY NAME?
I purchased a house and lot through
financing (mortgage) from the GSIS where
title was transferred to my name.
• Record the house and lot as a real property
and the mortgage as a liability.
 WHAT ABOUT TRUSTS?
A trust is an arrangement where property is
registered in the name of one person (legal
owner) but is, in truth, used or owned by
another person (beneficial owner)
Assets that are held in trust by the declarant
as a trustee, trustor, or beneficiary must be
declared. This is included in the net worth.
 ASSETS

House and Residential No. 52, Libra St., GSIS P200,000 P250,000 2010 Cash P1,500,000.00
lot Heights, Matina, purchase
Davao City
Condominium Residential Unit 1152, Tower 4, P300,000 P500,000 2014 Installment P2,500,000.00
Unit Mezzatierra Residences,
Bajada, Davao City

Farm lot Lot 2, Barangay Sapsap, P50,000 P80,000 2015 Donation P0

Agricultural
Nabunturan, Davao del
Norte

Land Commercial Lot 5, J. Camus St., P800,000 P1,800,000 Inheritance P0

Davao City

P4,000,000.00
 ASSETS
PERSONAL PROPERTY
ASSETS
WHAT IS PERSONAL PROPERTY?

• Any property that is movable or can be

transported from place to place
 PERSONAL PROPERTY
DESCRIPTION What is it?
Cash on hand, cash in bank,
receivables, investments,
pre-need plans vehicles,
furniture, antiques, Equity in
Installment Purchases, club
membership
 PERSONAL PROPERTY
YEAR What year was it acquired?
ACQUIRED
 PERSONAL PROPERTY
ACQUISITION How much did you pay to
COST/ acquire it?
AMOUNT
 CASH
CASH ON Cash on hand and/or in bank
HAND/ as of December 31 (last or
ending balance)
CASH IN BANK Ending balances of accounts
may be retrieved from the
bank
 CASH
I have an AND/OR bank account with a
friend. To what extend should the amount
therein be declared?
• Declare the full amount
 CASH
I have an AND bank account with a friend. To
what extend should the amount therein be
declared?
• Since you are joint owners with equal
shares, then you only need to declare half
of the amount in the bank account
 CASH
I have deposits and investments in foreign
currency. How do I declare them?
• These shall be converted into the
corresponding Philippine currency
equivalent at the exchange rate prevailing
as of December 31 of the reporting year
 VEHICLES
• Motorized objects used for transporting
people or goods over air, water, or land,
which requires registration with the
proper government agency
• Car, van, motorcycle, tricycle, helicopter,
speedboat, yacht
 INVESTMENTS
STOCKS INSURANCE
BONDS EDUCATIONAL
MUTUAL FUNDS PLANS
TRUST FUNDS PRE-NEED PLANS
RECEIVABLES COOP SHARES
TIME DEPOSITS PARTNERSHIP
MONEY MARKET SHARE/EQUITY
OTHER PERSONAL PROPERTY
• Receivables, deposits/advanced payments
on leases/rentals, furniture, antiques,
Equity in Installment Purchases, club
membership
OTHER PERSONAL PROPERTY
• Personal properties collectively acquired
(e.g., clothes, gadgets, books) or are of
minimal value may be declared generally or
collectively
• If so, the declarant may indicate “various
years” under the column “Year Acquired”
 ASSETS

Cash in bank Various years P5,865,289.33

Honda City (2016 model) with plate no. FNF 998 2016 P1,500,000.00
Clothes Various years P50,000.00
Jewelry (inherited) 2005 P0
P7,415,289.33

P11,415,289.33
 REMINDERS
• If you, your spouse, or your children
acquire an asset at no cost, the same
must be declared but at zero acquisition
cost
 REMINDERS
• In case of properties co-owned with other
individuals, the declarant shall disclose
the proportionate amount of his share in
the property
 REMINDERS
• Properties subject to a chattel or real
estate mortgage (as security) shall be
declared
• The acquisition cost shall be declared as
the actual purchase price, as well as the
corresponding outstanding liability
 REMINDERS
How to treat installment purchases?
• The amounts paid so far must be declared
• They are declared as Equity in Installment
Purchases at the total amount paid
• Once fully paid, transfer the item from the
general category of Equity in Installment
Purchases to its proper account
 REMINDERS
What are the exclusive properties of my spouse under the
Conjugal Partnership of Gains?

1. That which is brought to the marriage as his or her own

2. That which each acquires during the marriage by gratuitous
title
3. That which is acquired by right of redemption, by barter or
by exchange with property belonging to only one of the
spouses
4. That which is purchased with exclusive money of the wife or
of the husband.
 REMINDERS
What are the exclusive properties of my spouse under the
Absolute Community?
1. Property acquired during the marriage by gratuitous title by
either spouse, and the fruits as well as the income thereof
2. Property for personal and exclusive use of either spouse
3. Property acquired before the marriage by either spouse who
has legitimate descendants by a former marriage, and the
fruits as well as the income, if any, of such property

Note: Jewelry is community property

 REMINDERS
What if I sold my property in 2017 (reporting
year) but the same was registered in the
buyer’s name in 2018?
You need not record the property in the
SALN. Attach the deed of sale or contract to
show that the property has been sold in the
reporting year.
 REMINDERS
What if I the property is registered in another
person’s name but I’m the one paying for and
using it?
For transparency, record the property in the
SALN and indicate that the same is registered
in someone else’s name. State the amounts
paid.
 REMINDERS
What if my employer pays for my
membership in a cooperative?
Include the full amount in the SALN
LIABILITIES
LIABILITIES
 WHAT ARE LIABILITIES?
• They have the character of debts and
obligations where one is duty-bound to
perform an act immediately or in the
future
• The liabilities of the declarant, his/her
spouse, and children must be declared
 WHAT ARE LIABILITIES?
• Personal loans, bank loans, accounts
payable, GSIS or PAG-IBIG loans,
mortgage payable, surety or guaranty
liabilities, judgment debts, loans from
other institutions
 LIABILITIES
NATURE Refers to the type of
obligation/liability obtained
Personal loan, multi-purpose
loan, Valentine’s day loan,
Kadayawan loan, salary loan
 LIABILITIES
NAME OF To whom do you owe the
CREDITORS liability?
Bank, government
institution, cooperative,
lending institution, person
 LIABILITIES
OUTSTANDING Refers to the amount of
BALANCE money one still owes on the
obligation/liability as of
December 31
 LIABILITIES
I am not able to pay my credit card bills. Do I
need to declare this?
Yes, since you have already purchased the
items, you are obliged to pay for them.
The same rule applies for unpaid bills for
utilities.
 LIABILITIES
I am a surety/co-maker/guarantor for a loan
of my friend. How do I report this?
• Surety/co-maker: you will have to report
the full outstanding balance since you are
immediately liable for it
• Guarantor: declare only if the friend has
defaulted
 LIABILITIES

Car loan (for the Honda City 2016 model, FNF 998) Bank of the Philippine Islands P1,200,000.00
Mortgage Payable (for the condo unit in Mezzatierra) Metrobank P1,750,000.00
Salary loan Landbank of the Philippines P300,000.00
Personal loan Banco de Oro P100,000.00
P3,350,000.00
NET WORTH
NET WORTH
 WHAT IS “NET WORTH”?
• The sum of all assets (real and personal)
less total liabilities
• For the assets, the acquisition cost shall
be used
 NET WORTH
• Excluded from the computation:
o The real and personal properties of the
children
o The paraphernal or capital properties of
the spouse who is not a public officer or
employee
 NET WORTH
• Excluded from the computation:
o The paraphernal or capital properties of
the spouse who is a public officer or
employee but chose to file his/her SALN
separately
 NET WORTH
• In case of joint filing:
o The total assets of the spouses shall
include their respective paraphernal or
capital properties
o The declarant’s total net worth and that of
his/her spouse is the difference between
their total assets and total liabilities
 NET WORTH
I have more liabilities than assets! How do I
report this?
Report this as a negative value by
parenthesizing the amount or using the minus
sign.
REAL PROPERTIES P4,000,000.00
PERSONAL PROPERTIES P7,415,289.33
TOTAL ASSETS P11,415,289.33
TOTAL LIABILITIES P3,350,000.33

NET WORTH P8,065,289.33

NET WORTH

P8,065,289.33
BUSINESS INTEREST
AND FINANCIAL
CONNECTIONS
BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
 BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
• The financial connections and business
interests of the declarant, his/her spouse,
and children shall be declared
• The business address, nature of the
business and/or financial connection, and
the date of its acquisition shall be declared
 BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
• What is a business interest?
It refers to the declarant’s existing interest in
any business enterprise or entity (proprietor,
investor, promoter, partner, etc.) with an
expectation of return on capital or industry
It shall include that of his/her spouse and
children
 BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
• What is a financial connection?
It refers to the declarant’s existing connections
with any business entity (consultant, adviser,
lawyer, accountant, etc.) with an expectation of
remuneration for services rendered
It shall include that of his/her spouse and
children
 BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
This is also where you report your positions
outside of the Government held at any time
during the reporting period.
Positions include an officer, director, trustee,
partner, shareholder, director, executive,
creditor, lawyer, consultant, adviser, proprietor,
executor, employee, accountant, auditor, etc.
 BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
NAME OF What is the official name of
ENTITY/ the entity or business
BUSINESS enterprise you have a
ENTERPRISE financial connection or
business interest in?
BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
BUSINESS What is the official address
ADDRESS of the entity or business
enterprise you have a
financial connection or
business interest in?
 BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
NATURE OF What is your existing interest?
BUSINESS Are you a proprietor, investor,
INTEREST OR promoter, partner,
shareholder, officer, managing
FINANCIAL
director, executive, creditor,
CONNECTION
lawyer, legal consultant or
adviser, financial or business
consultant, and the like?
 BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS
DATE OF When did you acquire the
ACQUISITION financial connection or
OF INTEREST business interest?
OR
CONNECTION
 BUSINESS INTERESTS AND
FINANCIAL CONNECTIONS

Ex Batallion Sari-Sari Store Libra St., GSIS Heights, Davao City Proprietor 2016
 RELATIVES IN
THE GOVERNMENT
RELATIVES IN THE
GOVERNMENT
 RELATIVES IN THE
GOVERNMENT
• Relatives in the government within the
fourth civil degree of relationship, either
by consanguinity or affinity, shall be
declared
• State the relationship with the relative,
and the latter’s position in the
office/agency with its address
 RELATIVES IN THE
GOVERNMENT
• Include balae, bilas, inso
• Balae – a parent of the declarant’s son-in-law
or daughter-in-law
• Bilas – a declarant’s brother-in-law’s wife or
sister-in-law’s husband
• Inso – appellation for the wife of an elder
brother or male cousin
 RELATIVES IN THE
GOVERNMENT
What if joint filing?
The spouses shall indicate all their relatives
within the fourth civil degree, either by
affinity or consanguinity
 RELATIVES IN THE
GOVERNMENT

Juana P. Dela Cruz Sister Lawyer IV COA Region XI, Diversion Rd. Davao City
Pepito T. San Pedro Cousin Administrative Aide IV City Government of Davao, Davao City
CERTIFICATION AND
SUBSCRIPTION
CERTIFICATION AND
SUBSCRIPTION

April 30, 2018

Juan P. Dela Cruz N/A
Driver’s license
L-02-07-009999
November 3, 2017
 OTHER MATTERS
• In case of joint filing, the declarant and
his/her spouse shall sign in the spaces
provided for below the certification
• If the spouse is not a public officer or
employee, the declarant shall still cause
him/her to sign
 OTHER MATTERS
• In case of non-compliance with the
signature, an explanation should be
attached to the SALN for such non-
compliance
 OTHER MATTERS
• The heads of agencies can delegate the
authority to administer oath with regard
to the SALN
• The authority to administer oath must be
in writing
• “Head of agency” includes the head of
office and/or head of its regional offices
 OTHER MATTERS
• The declarant is strictly required to fill all
applicable information in the form.
Otherwise, put “N/A” or “not applicable”
• The data must be legible and may be
handwritten, computerized or
typewritten, provided the signatures are
original
 REFERENCES
• SALN MANUAL (CSC, Millennium
Challenge Corporation, USAID)
• Guidelines in the Filling Out of the
SALN Form (SALN Revised 2013) (CSC,
2013)
THANK YOU!