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Statement of Assets, Liabilities, and
Net Worth (SALN)

What is SALN?

Statement of Assets, Liabilities, and Net Worth is referred to as SALN. It is a declaration of an official or employee’s assets (such as real estate, automobiles, etc.), liabilities (such as loans, debts, etc.), as well as commercial and financial interests, as well as those of their spouse and any unmarried children under 18 who are still living with their parents. Article XI Section 17 of the 1987 Constitution and Section 8 of Republic Act No. 6713, otherwise known as the “Code of Conduct and Ethical Standards for Public Officials and Employees,” require the submission of a SALN, which includes a waiver allowing the Ombudsman or his authorized representatives to obtain documents from all appropriate government agencies that may reveal assets, liabilities, net worth, business interests, and financial connections.

Who needs to file 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 to file SALN?

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.“

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