LIFESTYLE CHECK

A HANDBOOK FOR CIVIL

SOCIETY

Transparency and
Accountability Network (TAN)

August 2007
 DISCLAIMER

“The views expressed in this report are strictly those of the authors and do not necessarily reflect those of
the United States Agency for International Development (USAID) and the Ateneo de Manila University”.
 15

L i f E s t YL E C h c k
12.5
10
7.5
(in millions of pesos)
NETWORTH

3
2.75
2.5

E
2.25
2
1.75
1.5
1.25
1

1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
YEAR

A Handbook for Civil Society Organizations

A Transparency and Accountablity Network Publication

Copyright 2006

With funding support from:

Rule of Law Effectiveness
U.S. Agency for International Development
Message from TAN

Public officials shall lead modest lives.

This is a principle that is stated in Article XI, Section 1 of the 1987 Philippine
Constitution and reiterated in Section 4(h) of Republic Act 6713, also known as “Code of
Conduct and Ethical Standards for Public Officials and Employees.” Yet it has been accepted
by the general public that public servants lead, and in fact many times flaunt, ostentatious
lifestyles. A quick scan of the parking lot of the House of Representatives in Quezon City will
show many of the latest multi-million peso model sports utility vehicles or imported German
luxury cars bearing the number “8” license plate of congressmen. (The question arises, are they
congressmen because they are rich, or are they rich because the are congressmen? Neither case
is good.) Not only is such display illegal, it is an indicator of possible corruption. It is with this
presumption that the government undertook the Lifestyle Check Program to check into possible
corrupt officials.

Lifestyle checks get a further boost by Republic Act 1379, commonly known as the
“Ill Gotten Wealth Law”. RA 1379 basically says that if a public official is observed to live a
lifestyle or has acquired assets (wealth) beyond his or her visible means of income, the wealth is
presumed to be ill gotten. The law is innovative in that the burden of proof lies with the public
official. He or she has the burden to prove that the assets were legally obtained.

Unfortunately, the government agencies that have undertaken the lifestyle check program,
the Department of Finance, the Ombudsman and the Presidential Anti-Graft Commission, are
admittedly undermanned and lack the necessary tools and equipment to conduct comprehensive
lifestyle checks on a bureaucracy of 1.5 million. While a vast majority of our public servants
serve honestly and humbly, there are still a large number, though in the minority, that are not
ashamed to show off some of the wealth they have acquired while in government service.
Luxury cars, homes in tony subdivisions, exclusive schools for their children, frequent trips
abroad, meals in expensive restaurants, memberships in exclusive country clubs and the like are
all evidence of an ostentatious lifestyle.
 It is because of the government’s lack of resources and manpower
to fully conduct lifestyle checks on public officials, that assistance from
the public is badly needed. Almost every citizen now has the power to contribute to
the fight against corruption by gathering information on the lifestyles of public servants and
forwarding the same to the appropriate authorities. It is with this type of citizen vigilance
in mind that the Transparency and Accountability Network decided to embark on the
creation of a Lifestyle Check Manual for citizens, civil society organizations, community
organizations and non-governmental organizations. With this manual, such individuals and
groups can obtain and submit information that can be useful to the Lifestyle Check Program
of government.

Even as we can now all become “informants”, we must also realize that every tip or
piece of information that we submit must find its way through to the proper place if it is to
lead to a case build up and the filing of a case against a suspected corrupt government official.
The information we submit may or may not snowball into a case that can lead to conviction.
But even if it does not, the public should remain undaunted, because once all oof us can be
potential informants on the lifestyles of public officials it becomes a deterrent to at least the
display of wealth.

We all need help in the fight against corruption. Armed with this manual and
determination, any individual or organized group can contribute to the lifestyle check
program to keep our government officials honest and leading modest lives.

The Transparency and Accountability Network would like to thank the Rule of Law
Effectiveness, with funding support from USAID, for the financial assistance extended to
TAN to make this manual possible.

Good luck to us all and may God bless the Philippines.

VINCENT T. LAZATIN
Executive Director
 TABLE OF CONTENTS
Title Page

Introduction 1

Chapter 1: What is Lifestyle Check 2

1a: Legal Framework of Lifestyle Check 3
1b: Basics of Lifestyle Check 4
1c: How did Lifestyle Check in the
Philippines Begin? 4

Chapter 2: The Investigators 6

2a: Office of the Ombudsman 6
2b: Presidential Anti Graft Commission 7
2c: Department of Finance-
Revenue Integrity Protection Service 7

Chapter 3: Processing Lifestyle Check Cases 8

3a: Criminal Case 9
3b: Administrative Case 10

Chapter 4: The Need for CSOs and

the Public’s Role 12
4a: Just Mere Observation To Dos 13-15
4b: With Documents To Dos 16-28
(with Closer Look at Documents)

Chapter 5: More Tips on CSOs’ 28

Involvement in Lifestyle Check

Annexes
1: Salary Grade Table as oof 2001
2: Salary Grade Chart
3: Where are the SALNs?
4: SEC Regional Offices Directory
5: LTO Offices Directory
6: Where to Submit Reports?
 Introduction
A 6- year old child was asked about what she would
like to become when she grows up. The child said,
“I want to be the President because I want to have
my own airplane, lots of mansions, luxury cars and
plenty of money to buy everything I want”.

www.m25m.org/reflections/assets/children

The story above illustrates a common notion not just among children but also among public servants in
the Philippines. Many of them think that the way to becoming rich is to get into government. Even if the pay
is relatively low, they still try to be employed in a government office because they see that there are plenty of
opportunities beyond their official duties to enrich themselves. These opportunities are also called corruption.

Corruption is defined as “the abuse of public office for private gain” (World Bank). It happens
when there is monopoly and discretion enjoyed by a public official/s and he does/they don’t mind of any
accountability. It is done in the dark; somewhere hidden from the public which makes it difficult to detect. But
its fruits are observable. Oftentimes, corruption is manifested in the enrichment of a public official.

Former President Ferdinand Marcos is one such person known to have enriched himself and his family
while he was in public office. According to the Presidential Commission for Good Government (PCGG),
Marcos plundered $10 billion from the public coffers (see Box 1).

The Philippine government’s loss to corruption is large enough to account for the foreign debt of the
country. According to a World Bank study, the Philippines lost $40.6 billion to corruption from 1980 to 2000.
In 2000, Philippine debt was estimated at $48 billion. The obscenity of corruption and the flagrant display of its
fruits in the lifestyles of erring public officials make LIFESTYLE CHECK a very important tool for ordinary
citizens to be able to exact greater accountability from public officials.

While there are government investigators conducting lifestyle check, there is still a need for civil society
organizations (CSOs) to help strengthen the program. And while there are existing lifestyle check tools by the
government, there is a need to translate these tools into terms more applicable to CSOs.

This manual is an initiative of the Transparency and Accountability Network (TAN) with support from
the Rule of Law Effectiveness (ROLE), a project of the U.S. Agency for International Development (USAID).
It aims to educate the general public and civil society organizations (CSOs) by providing a lifestyle check
tool which they can use to detect corruption observable in the lifestyle of public officials. With greater public
participation, the limited reach of government’s anti corruption programs is hoped to be narrowed down as these
citizens become the “arm of the government” in its lifestyle check effort.

1
Box 1
Marcos Wealth May Now be Worth US$100B
23-Feb-06
Posted at: http://www.democraticunderground.com/discuss/duboard.php?az=view_
all&address=102x2126573

MANILA (AFP) - State funds and other assets looted by the late Philippine president Ferdinand
Marcos and his cronies may now be worth 100 billion dollars but less than two billion dollars has
been recovered, an official said Wednesday.

The total value was originally estimated to be up to 10 billion dollars and this sum “should be
corrected at least by a multiple of 10 due to appreciation” of their value after two decades, said
Nicasio Conti of the Presidential Commission on Good Government (PCGG) which is tracking
down the wealth.

As Manila this week marked the anniversary of Marcos’s 1986 ousting, officials said eight billion
dollars worth of assets has so far been firmly identified after a 20-year hunt. But only 1.63 billion
dollars has been recovered.

They could not say how long it would take to recover the balance, most of which is the subject of
lawsuits in Philippine courts.

Marcos died in exile in Hawaii in 1989, three years after a bloodless, military-backed popular revolt
ended his 20-year rule marked in its latter stages by massive corruption and cronyism.

CHAPTER 1

What is Lifestyle Check?

To fully understand what lifestyle check is, it will help to first define lifestyle.

LIFESTYLE according to Answers.Com is an “individual pattern of living as reflected by interests,

opinions, spending habits, and activities” (http://www.answers.com/lifestyle).

Lifestyle is a very important concept in Philippine governance because there are standards set by law
that public servants must subscribe to. Article XI, Section 1 of the 1987 Philippine Constitution states that:

Public office is a public trust. Public officers and employees must at all times be accountable to the
people, serve them with utmost responsibility, integrity, loyalty and efficiency, act with patriotism and
justice, and lead modest lives.

Not known to many, public officials must keep modest lives. They are“to live within ones means, and if
one’s means are generous, not to flaunt them in conspicuous display” (Fr. Joaquin Bernas, the 1987 Constitution
of the Republic of the Philippines: A Commentary, 1996 ed.). This standard is reiterated in Republic Act (RA)
6713, otherwise known as the Code of Conduct and Ethical Standards for Public Officials and Employees.
Section 4 (h) of RA 6713 provides:

Section 4. Norms of Conduct of Public Officials and Employees - (A) Every public official and employee
shall observe the following as standards of personal conduct in the discharge and execution of official
duties:

(h) Simple Living- Public officials and employees and their families shall lead their modest lives
appropriate to their positions and income. They shall not indulge in extravagant or ostentatious display
of wealth in any form.
2
 Lifestyle Check is a fact finding investigation conducted
by government agencies to determine whether or not
there is sufficient evidence to file a graft and corruption
case against an official who has acquired his wealth
through corruption such as plunder or malversation
of funds. Lifestyle check specifically deals with the
question “Is the public official’s displayed lifestyle
disproportionate with his/her declared income?”
1A: Legal Framework
of
Lifestyle Check
Republic Act 1379 or the Act Declaring Forfeiture in
Favor of the State Any Property Found to Have Been
Unlawfully Acquired by Any Public Officer or Employee
and Providing for the Proceedings Therefore sets the
circumstances when the wealth of public officials will be
presumed to be unlawfully acquired. Section 2 of RA 1379
provides:
Whenever any public officer or employee has
acquired during his incumbency an amount of
property which is manifestly out of proportion to
his salary as such public officer or employee and to
his other lawful income and the income from
legitimately acquired property, said property shall
be presumed prima facie to have been unlawfully
acquired. XXX
RA 1379 shifts the burden showing that the properties
were acquired legally to the public official.
If in accordance with the provisions of Republic Act
Numbered One thousand three hundred seventy-nine,
a public official has been found to have acquired
during his incumbency, whether in his name or in the
name of other persons, an amount of property and/or money manifestly out of proportion to his salary and
to his other lawful income, that fact shall be a ground for dismissal or removal. Properties in the name
of the spouse and unmarried children of such public official may be taken into consideration, when their
acquisition through legitimate means cannot be satisfactorily shown. Bank deposits shall be taken into
consideration in the enforcement of this section, notwithstanding any provision of law to the contrary.
3
Box 2
Can Estrada Explain His Wealth?
by Yvonne Chua, Sheila Coronel and Vinia Datinguinoo of the
Philippine Center for Investigative Journalism (PCIJ)
http://www.pcij.org.stories/2000/erapwealth.html
In the course of several months, we obtained and
examined 66 corporate records in which Estrada, his
wives and his children are listed as incorporators or
board members. Altogether, these companies—31 of
which were set up during Estrada’s vice-presidential
term and 11 since he assumed the presidency—had an
authorized capital of P893.4 million when they were
registered. The President and his family members had
shares of P121.5 million and paid up P58.6 million of
these when the companies were formed.
It is difficult to estimate how much these businesses
are now worth because of incomplete data at the
Securities and Exchange Commission (SEC).
But based on available 1998 and 1999 financial
statements, 14 of the 66 companies alone have assets
of over P600 million.
This becomes an urgent issue because of the lavish
lifestyles of the President’s various households. Two
of Estrada’s women companions—Laarni Enriquez
and Joy Melendrez—live in posh quarters in Wack-
Wack, Mandaluyong City and Green Meadows,
Quezon City. According to land records, none of
these residences are registered in their names or
the President’s.
Estrada’s wives and children have also been seen
riding a fleet of imported expensive vehicles,
including a Jaguar, a Range Rover and several
Mercedes Benzes—each of which costs millions
of pesos. But neither the President’s statement of
assets nor his most recent income tax declaration
can explain where he got the wherewithal to support
the extravagance of his loved ones. In 1999, Estrada
declared in his statement of assets a net worth of
P35.8 million and in his income tax return, a net
income of P2.3 million.
1B:
Then a preventive suspension is imposed
on him until he/she is cleared of the charges filed

Basics of Lifestyle Check

against him/her. If the official is found guilty, he/
she will be dismissed from public service and will
also be criminally sanctioned in due course.

As per RA 1379, the burden of proof shifts

Lifestyle check investigations are out to to the public official. Thus, he/she should prove that
determine whether the lifestyle of a public official is the properties in question were legally acquired.
manifestly out of proportion to his/her known income. Otherwise the said properties can be forfeited in
favor of the government.

1C: How did Lifestyle

LIFESTYLE > KNOWN INCOME

Check in the
Lifestyles are observed through the properties
and/or activities of the public official and his/her

Philippines Begin?
expenditures such as:

§ Real properties
§ Personal properties
o Vehicles
o Other equipment The government’s lifestyle check program
o Shares of stocks traces its beginnings from the investigative work of
§ Travels locally or abroad the Philippine Center for Investigative Journalism
§ Enrollment fees of children in exclusive schools (PCIJ), which exposed the ill-gotten wealth of
§ Extravagant parties former President Joseph Ejercito-Estrada in 2000
§ Gambling/ visits to Casinos (see Box 2).
§ Loan payments
§ Tax payments Lifestyle check was adopted by the
§ Cost of living government after seeing PCIJ’s success in exposing
the excessiveness of Estrada’s lifestyles acquired
Income, on the other hand, is known from the: during his presidency. PCIJ’s work gained public
attention, including TAN’s. In 2003, TAN and
§ Public official’s income from public service the Presidential Anti-Graft Commission (PAGC)
o Salaries organized a focus group discussion (FGD) for
o Income investigative and prosecutorial government
§ Income from the spouse and children bodies to learn about PCIJ’s experience in using
§ Other Sources of Income LIFESTYLE CHECK as a tool to detect corruption.
o Business engagements This paved the way for the start of the government’s
LIFESTYLE CHECK program.

If LIFESTYLE > KNOWN INCOME

...then the subject public official is said to have

failed the lifestyle check.

4
1D: Gains from
Lifestyle Check
In 2003, the Lifestyle Check program of the
government started to show results. High profile
cases were then pursued. Top-ranking officials in the
Bureau of Internal Revenue, Bureau of Customs,
and Department of Public Works and Highways were
targeted for lifestyle check. Some of them were
suspended from public office while a few were
dismissed (see Box 3). This has helped raise public’s
hope in the government’s effort in the fight against
corruption and boost rervenue collection as reported
by Pres. Gloria Macapagal- Arroyo in her 2003 State
of the Nation Address (SONA).
Box 3
DPWH usec fails lifestyle
check, ordered dismissed
Posted: 3:23 AM (Manila Time) | Jun. 30, 2004
By Armand N. Nocum, Inquirer News Service
IS HE the proverbial big fish?
Public Works undersecretary Salvador Pleyto was ordered
dismissed from
the service Tuesday for allegedly having acquired wealth far
bigger than
his family’s income could justify.
Ombudsman Simeon Marcelo approved on Monday a
20-page report of the Ombudsman investigating panel
recommending Pleyto’s dismissal for grave misconduct and
dishonesty. The undersecretary was earlier found to have
failed the government’s lifestyle check.
The report of the panel led by Special Prosecution Officer III
Orlando Ines said Pleyto had failed to declare assets amount-
ing to P16,686,643.20 in his 2001 and 2002 statements of
assets and liabilities (SALs).
But Pleyto, a government employee for 37 years, said the
lifestyle check was being “selectively applied.”
“There are others in the Cabinet who are really corrupt,” but
the graft complaints and charges filed against them are being
ignored by the Lifestyle Check Coalition, he said in a phone
interview.
Unexplained wealth
The Ombudsman said that while Pleyto had declared P4,584,553
and P5,956,219.25 in his 2001 and 2002 SALs, respectively, his
bigger asset of P16 million, mostly in real property in Bulacan
province, was actually listed in the name of his children -- Russel,
Mary Grace and Salvador Jr.
“Pleyto’s three children are actually [his] unexplained wealth,
since all of them have no substantial income to show that they had
the capacity to have lawfully acquired” multimillion-peso assets,
Marcelo said.
Among the assets are a commercial building and a lot in the name
of Mary Grace worth about P500,000; a 632-square-meter lot in
the name of Russel worth P1.8 million, and a lot in the name of
Salvador Jr. valued at P187,880.
The family was also found to have made numerous trips abroad,
with Pleyto and his wife alone logging 17 trips starting in 1995.
The trips were said to have cost the family about P3,700,000.
Pleyto’s annual income is about P346,500.
Thriving businesses
But in an earlier interview, Pleyto said his wife, Miguela, had been
successful in her piggery and poultry businesses since 1993.
Pleyto also said earlier that his children had legitimate means of
income, including a grocery store, a video rental outlet, a computer
shop, a garments business and a motor shop.
He said his children had also ventured into the construction, laun-
dry, water station and credit corporation businesses.
But graft investigators pointed out that the Pleyto children did not
submit any income tax returns, and there was “no credible explana-
tion for their sizable start-up capital for their alleged businesses.”
Cont.. fr page 4,, DPWH fails...
According to Pleyto, this is particularly true at the Department
of Public Works and Highways where, he said, almost all of the
top officials were multimillionaires and were living beyond their
means.
“But they are considered untouchables,” he said.
The dismissal order stemmed from a graft case filed by Edu-
ardo Matillano, then director of the Philippine National Police’s
Criminal Investigation and Detection Group. It was Matillano
who initiated the investigation of Pleyto and members of his fam-
ily. Marcelo also ordered, apart from the dismissal of Pleyto, the
cancellation of his eligibility from service, forfeiture of retirement
benefits and perpetual disqualification from employment in the
government service.
But Pleyto said he would file a motion for reconsideration
and was considering taking the matter to a higher court.
5
 CHAPTER 2

The Investigators
The following are the three government agencies mandated to conduct lifestyle check: 1.) Office of the
Ombudsman (OMB); 2) Presidential Anti-Graft Commission (PAGC); and 3) Department of Finance (DOF)
through its Revenue Integrity Protection Service (RIPS).

2A: Office of the Ombudsman

The Office of the Ombudsman (OMB) draws its authority from the 1987 Philippine Constitution and
Republic Act 6770 or the Ombudsman Act of 1989.

Section 12, Article XI of the Constitution provides:

The Ombudsman and his Deputies, as protectors of the people, shall act promptly on complaints filed in
any form or manner against public officials or employees of the Government, or any agency, subdivision
or instrumentality thereof, including government-owned or controlled corporations, and shall, in
appropriate cases, notify the complainants of the action taken and the result thereof.

Section 13 of RA 6770 restates this mandate:

The Ombudsman and his Deputies, as protectors of the people, shall act promptly on complaints
filed in any form or manner against officers or employees of the government, or of any subdivision,
agency or instrumentality thereof, including government-owned or controlled corporations, and enforce
their administrative, civil and criminal liability in every case where the evidence warrants in order to
promote efficient service by the Government to the people.

As provided, the Office of the Ombudsman has jurisdiction over government officials employed in
national government agencies, local government units, state universities and colleges and government-owned
and controlled corporations. These include the following:

National Government Agencies: e.g. Department of Education, Department of Health

Local Government Units: e.g. Municipality of Navotas, Quezon City, City of Manila,
Barangay Comembo, etc.
State Universities and Colleges: e.g. University of the Philippines, Polytechnic University of the Philippines
Government-Owned and
Controlled Corporations: e.g. Government Service Insurance System, Social Security System, etc.

Photos from: www.pagc.gov.ph/new%20bldg.jpg, www.tag.org.ph/images/cpDeguzman.jpg, www.newsflash.org/2004/02/pictures/00001801.jpg, and www.newsflash.org/2004/02/pictures/00002704.jpg

6
 It is the Field Investigation Office (FIO) of the OMB that is primarily in-charge with the conduct
of lifestyle check and then submits recommendations to the Ombudsman, Asst. Ombudsman and Deputy
Ombudsman for appropriate action. In 2002, the OMB had 37 investigators and 32 prosecutors. This increased
in 2005 to 150 and 60 respectively. As of 2007, they have 160 investigators and 70 prosecutors.

2B: Presidential Anti-Graft Commission

The Presidential Anti-Graft Commission was created on April 16, 2001 through Executive Order 12.
PAGC has “the authority to investigate or hear administrative cases or complaints against all presidential
appointees in the government and any of its agencies or instrumentalities (including members of the governing
board of any instrumentality, regulatory agency, chartered institution and directors or officers appointed
or nominated by the President to government-owned or controlled corporations or corporations where the
government has a minority interest or who otherwise represent the interests of the government) occupying the
position of assistant regional director, or an equivalent rank, and higher, otherwise classified as Salary Grade
“26” and higher, of the Compensation and Position Classification Act of 1989 (Republic Act No. 6758). In the
same manner, the Commission shall have jurisdiction to investigate a non-presidential appointee who may have
acted in conspiracy or may have been involved with a presidential appointee or ranking officer mentioned in
this subsection. The Commission shall have no jurisdiction over members of the Armed Forces of the Philippines
and the Philippine National Police.”

In the promulgation of Executive Order (EO) 531 on May 31, 2006, PAGC’s power was further
expanded not only covering government people . The PAGC according to EO 531 shall “investigate, receive,
gather and evaluate evidence, intelligence reports and information on or hear administrative cases against
all Presidential appointees and private persons who are acting in conspiracy or connivance with covered
Presidential appointees.”

As of 2007, PAGC has a total of 22 investigators.

2C: Department of Finance

The Department of Finance (DOF) conducts lifestyle check through the Revenue Integrity Protection
Service (RIPS) which was created in 2003 by Executive Order 259. EO 259 has specific provisions as basis for
the DOF- RIPS to conduct lifestyle check:

Section 2. Jurisdiction. — In the exercise of its powers and functions, the Service shall have
jurisdiction over all officials and employees of the Department of Finance, the Bureau of Internal
Revenue, the Bureau of Customs and all other agencies attached to the department.

Section 3. Powers and Functions. — The Service shall have the following powers and functions.
a. To investigate, upon complaint or motu proprio, allegations of corrupt practices of officials and
employees of the DOF, the Bureau of Internal Revenue and the Bureau of Customs, and all other
agencies under the jurisdiction of the Secretary of Finance;
b.To gather evidence and file the appropriate criminal, civil or administrative complainants against
government officials and employees within its jurisdiction before the appropriate court of law,
administrative body, or agency of competent jurisdiction, and to assist the prosecuting agency or
officer towards the successful prosecution of such cases;

7
 c. To investigate, upon complaint or motu proprio, unusual or unjustified accumulation of
wealth disproportionate to the earning capacity of government officials and employees under its
jurisdiction and to initiate, and assist in, the prosecution of such cases for recovery or forfeiture of
ill-gotten wealth;

At of 2007, DOF-RIPS has 24 investigators/lawyers.

In summary, in terms of authority over public officials with excessive lifestyles, the Office of the
Ombudsman has overall jurisdiction. The Presidential Anti-Graft Commission covers all Presidential appointees
in the executive department with salary grade 26 and above. The Department of Finance RIPS limits its
investigations on public officials only to those belonging to agencies under the DOF and/or its attached agencies.

Table 1: Summary of Jurisdiction

AGENCY JURISDICTION PERSON LEGAL

RESPONSIBLE FUNCTION
OMB All government Field Fact finding;
agencies Investigation Office Criminal and
administrative cases
PAGC Presidential Investigation Office Fact finding; Ad-
Appointees with ministrative case as
salary grade 25 and a quasi judicial body;
above recommendatory to
the president
DOF-RIPS Attached Fact finding inves-
agencies to the DOF tigation; not a quasi
judicial body

CHAPTER 3
Processing Information for Lifestyle Check
Information or complaints submitted to the Office of the Ombudsman, Presidential Anti-Graft
Commission and the Department of Finance go through a due process or an established course for judicial
proceedings or other governmental activities designed to safeguard the legal rights of the individuals. OMB,
PAGC and DOF- RIPS follow a legal process in handling lifestyle check cases as shown in the following
sections of the manual.

In cases when lifestyle check cases obtain findings that establish violations of RA 3019, 1379 and 6713
develop into criminal and administrative cases. The OMB, PAGC and DOF all process administrative cases but
it is only the OMB, however, that has sole jurisdiction over criminal cases.

8
 The PAGC and DOF submit such cases received by them to the OMB for further processing and for
whatever appropriate action. Generally, administrative cases go through the process shown in Figure 1 below:

3A: Criminal Cases

Submits
complaint/ Dismissed for
Figure 1. Procedure for Criminal Cases
Investigative
Complainant
report
Officer: Evaluation of
lack of merit
at the Office of the Ombudsman
complaint/ report

No
Is there sufficient Field Investigation
information for Office: Fact-finding
preliminary Investigation
investigation?

Yes

PRELIMINARY INVESTIGATION
Initial
evaluation by
the handling Issue resolution Order to be Respondents to Yes
Is there need for
lawyer whether requiring the re- approved by the submit counter- Clarificatory
a clarificatory
to issue an spondent to submit Director by the affidavits within hearing
hearing?
order requiring counter affidavit PAMU 10 days
the respondent
to submit coun- Is the
ter affidavit official high Records of case and No
ranking? resolution submitted to
Yes the Asst. Ombudsman
Resolution imme- No for appropriate action Complaint submit-
diately submitted ted for resolution
to OMB
Reviewed by the
Over all Deputy
Ombudsman

Sandiganbayan
Is the case for the Dismiss case
Sandiganbayan or Ombudsman
for other courts?
File charges against public
official in Sandiganbayan
Deputy
Ombudsman Dismiss case

Other courts
File charges against public
official in the courts

The OMB follows the procedure shown in Figure 1 in processing criminal cases.

Lifestyle check is part of the fact-finding investigation which comes at the begininng of the process.
Fact finding investigation can be conducted by the Department of Finance and/or the Presidential Anti-
Graft Commission or in the case of CSOs, information can be gathered as a supplement to the fact finding
investigation of the government.

Administrative cases, on the other hand, go through the process shown in Figure 2.

9
 3B: Administrative Cases
Submits
complaint/ Figure 2. Procedure for Administrative
Initial
Complainant1
report
evaluation by Dismissed on grounds Cases at the Office of the Ombudsman
the handling stated in section 20 of
lawyer whether 2
RA 6770
to proceed with
adminitrative
adjudication Is there sufficient No
OMB
Docketed as Prayer for cause to warrant
approves
administrative case preventive further proceedings
order to file Dismissed
suspension on basis of affida-
counter af-
vits/ evidence
fidavit plus
preventive
suspension
Yes

Yes
Filing of verified Is the case ready
position papers by for resolution?
the parties

1. Complaint submitted should be under oath with No

attached affidavits of witnesses and other evidence
and a Certificate of Non-Forum Shopping. CLARIFICATORY HEARINGS
2. Section 20 of RA 6770 provides “The Office of the
Ascertaining of Formal administra-
Ombudsman may not conduct the necessary investiga- Hearing
facts of case tive investigation
tion of any administrative act or omission complained
of if it believes that: (1) The complainant has an
adequate remedy in another judicial or quasi-judicial
body; (2) The complaint pertains to a matter outside
the jurisdiction of the Office of the Ombudsman; (3)
The complaint is trivial, frivolous, vexatious or made Resolution/
Rendition of Review by Director,
in bad faith; (4) The complainant has no sufficient Decision Asst Ombudsman or
personal interest in the subject matter of the griev- No Deputy Ombudsman
ance; or (5) The complaint was filed after one year Is the
official high
from the occurrence of the act or omission complained Reviewed by the
ranking?
Over all Deputy Yes
of. Ombudsman
Resolution imme-
diately submitted
Ombudsman makes
final decision
to OMB

Motions for reconsideration or reinvestigation (MR) may be filed by the complainant or respondent
within five (5) days from notice thereof with the Office of the Ombudsman, or the proper Deputy Ombudsman
as the case may be. Section 7b of Administrative Order 7 as amended further provides though that the “filing
of a motion for reconsideration/ reinvestigation shall not bar the filing of the corresponding information in
Court on the basis of the finding of the probable cause in the resolution subject of the motion.” As per Office
Order No. 12, series of 2004, MRs that will be given due course should only be based on any or both of the two
grounds under Section 27 of RA 6770, as amended:

(1) new evidence has been discovered which materially affects the order, directive or decision; and

(2) errors of law or irregularities have been committed prejudicial to the interest of movant.

A public official may be charged with preventive suspension (Section 9) from office without pay
“pending investigation if, in the judgement of the Ombudsman or his proper deputy, the evidence of guilt is
strong and (a) the charge against such officer or employee involves dishonesty, oppression or gross misconduct,
or gross neglect in the performance of duty; or (b) the charge would warrant removal from the service; or (c)
the respondent’s continued stay in office may prejudice the just, fair and independent disposition of the case
filed against him.

10
The preventive suspension shall continue until the case is terminated; however, the total period of pre-
ventive suspension should not exceed six months. Nevertheless, when the delay in the disposition of the
case is due to the fault, negligence or any cause attributable to the respondent, theperiod of such delay
shall not be counted in computing the period of suspension herein provided.”
The PAGC follows a similar procedure as that of the Ombudsman in handling
administrative cases but instead of the Director, Assistant Ombudsman and Deputy Ombudsman reviewing
the recommendation of the FIO, it is the assigned Commissioner. The Commission en banc makes the final
recommendation which is submitted to the President. Where the decision is a dismissal of the case for lack of
prima facie evidence or jurisdiction, the President is merely advised of the said decision. But in cases where
the recommendation of the Commission involves suspension of the charged public official, the Office of the
President makes final approval and makes such decision an executory one.

As shown in Table 1 PAGC and the OMB have quasi-judicial functions but not the DOF-RIPS. DOF-
RIPS can only process information on lifestyle check as part of its investigative powers and then recommends
appropriate action to the OMB.

The investigation process followed by the DOF-RIPS is shown in Figure 3 below:

Submits
complaint/
report Review/ Complaint/
Complainant screening of report dropped
complaints/ for lack of
reports jurisdiction

Investigation Investigation
team assigned proposal
to case submitted to
Undersecretary
for review

No Is there sufficient
cause to warrant
Investigation
further
dropped
investigation?

...
Yes

Investigation Investigation
report submit- conducted
ted to Usec.
for review and
for appropriate
action

Figure 3. DOF-RIPS process

11
 CHAPTER 4

The Need for CSOs

The OMB, PAGC and DOF- RIPS have a total of 278 investigators combined while the total
government personnel, as of 2004 according to the Civil Service Commission is 1,475,699. This makes
the ratio of investigators-to-government employees 1:5,926. Compared with the Hongkong Independent
Commission Against Corruption, which has an investigators-to-government employees ratio of 1:207.

This ratio implies the limited ability of the government to investigate abusive public officials for excessive
lifestyles.

The Transparency and Accountability Network (TAN) believes that public participation in government’s
lifestyle check program will make it more effective. Because CSOs and the general public live with the possible
subjects of lifestyle check in the same community, it will be easier for them to gather information which would
require the government so much time and resources to secure.

CSOs and citizens can be the arm of the government in its lifestyle check effort. The time, money,
personnel and energy that the government consumes in finding a subject, gathering information about that
subject can be reduced. Or all the government resources spent to gather an information about one subject
can be reduced and channeled to investigating another official.

When more citizens are informed about lifestyle check, this may also serve as a deterrent to
corrupt official.

The Public’s Role

An ordinary citizen plays the role of a tipster in lifestyle check. There are two ways that citizens
can participate in lifestyle check:

1.) gathering information by just mere observation

2.) gathering information by securing documents

4A: Just Mere Observation

Here, information gathering will only be through observation. The tipster simply needs
to document all his/her observations about the lifestyle and income of a public official,
assigns an estimated value to these information and the submits these to the appropriate
government agency.

12
Tipster To Dos
The following is a list of ‘To Dos’ for citizens who are interested in lifestyle check:

1. Scan own social environment

a. List down personally known public officials and corresponding positions held
in government including the corresponding salary grade (SG) (if not known, refer to
Annex 1 for the corresponding SG)
b. List down other personally known sources of income of said officials aside from
government salary
c. List down known properties of the public official and his/her family and other
observations about the family’s lifestyle (see list above in page)

2. Verify information. Get at least another person to confirm the information gathered. The
table below provides means of verifying certain information:

Table 2. Simple Verification

Information How to Verify?
House/ apartments/ Observe if the family
condominiums is the beneficial owner
of the said house/
apartment/ condo- MEANING...
minium.
Vehicles Same as above
Vacations/Out of Hearing from anoter One is said to be the beneficial owner of
town/country trips neighbor about the a property when even if the documents
vacation/trip; seeing pertaining to ownership do not reflect his/her
name, he/she is the actual user of the said
the official personnaly property for a continued period of time.
in the same place
Schools of children Seeing the children in
school uniform

3. Substantiate information. Substantiating information means providing more details to

initially gathered information. Here are guide questions to check whether the information
gathered requires further substantiation:

a. Is the name of the public official complete?

b. Is the designation detailed enough (position, office, etc.)?
c. Is the property/activity identified described in detail?
(Ex: real property - complete address; vehicle - brand and model)

13
 Scanning the Environment:
Mr Santos is an employee of DOST and uses an expensive car to office everyday.

Verifying Information:
Full name: Mr. Benjamin Santos, Jr.
Employment: Mr. Santos is an Administrative Officer III of the Bureau of Internal Revenue District
Office II for 10 years. Mr. Santos does not have any business or any other source of income other
than his job in government. Mr. Santos earns P8,000 (net) a month.
Personal Circumstances: Mr. Santos does not have a wife or children.
Car owned: Mazda 3 s.2005 seen to be driven by Mr. Santos to office everyday since February
2005.

Substantiating Information:
Mr. Benjamin Santos, Jr, an Administrative Officer III at BIR District Office 2 for 10 years and
earning P8,000 a month, drives a Nissan Mini Cooper to office everyday since February 2005.

4. Make rough assessment of the known income (All his income; salary and benefit from the government,
salary of spouse and children below 18 years old, income from business and legitimate sources) and cost
of lifestyle (all his expenses; house, vehicles, hobbies, collection, travel, etc.)

Ex: Gross salary per month: P8,000

Length of service: 10 years
No other sources of income

EST. KNOWN INCOME = P8,000 X 13* months X 10 years

P1,040,000

Ex: Brand new Mazda 3 s.2005 = estimated cost is P1.6 million

5. Simple Analysis. If LIFESTYLE > KNOWN INCOME, then the public official is a potential subject for
a more thorough investigation. Simply compare the total estimated lifestyle and salary.

*Note: 13 months since government agencies are mandated to pay their employees 13th month.

14
 6. Simple Report Writing. A suggested format for report writing is shown below.

Name of Public Official recommended for Lifestyle Check:

Position/ Designation:
Government Office:
Length of stay in Government Service:
Income in Public Service:
Income from other sources:

Lifestyle Indicators:
Property 1:
Specifics (description, address, and other information may lead the investigator to
subject property for verification work)
Estimated Value:

Property 2:
Specifics:
Estimated Value:

Property 3:
Specifics
Estimated Value:

Other Activities (Vacation, Schools, Expensive Hobbies, etc.):

Estimated Cost:

Estimated total cost of lifestyle (as indicated above):

Estimated known income:

I submit in this report that the KNOWN INCOME of (NAME OF PUBLIC OFFICIAL)
is less than his/her COST OF LIFESTYLE, therefore, making him a potential
subject of lifestyle check. For your information and for appropriate action.

Submitted to:
Submitted by (optional):

There is no hard and fast rule on when information gathered is ready for submission to the investigating
agencies. Generally, more information is preferred to less, but it still depends on the quality or substantiveness
of the set of information gathered.

To guide the tipster whether information that will be submitted will be useful to the authorities, here
are questions that should be answered with a YES:

Does the information strongly indicate disproportionateness of displayed wealth and known income?
Does the information strongly point to a conclusion of illegally obtained wealth?

The tipster has the option of submitting the report anonymously and be assured of still being
attended to. The Ombudsman for instance is mandated to entertain all complaints, whether or not complaints
are identified. This means that should there be complaints/reports that reach the OMB whether identified
or not, and are found to have merit, the FIO then stands as the nominal complainant during preliminary
investigation.

15
 4B: With Documents
While it is recognized that information gathering by mere observation is more practical for
citizens and CSOs, documentary evidence remains the strongest form of evidence that can be used
against a corrupt official. Observations would certainly help the government and would jumpstart an
investigation but documents would be of greater significance so we included this chapter on documents
gathering as a guide for those who would like to go as far as securing documents in their involvement
in lifestyle check. But this way of information gathering is more difficult compared to the first one
because this requires more energy, time and resources despite the public’s right to information guaran-
teed in the Philippine Constitution:

Article III, Section 7 reads:

“The right of the people to information on matters and pubic concern shall be recognized. Access to official records,
and to documents and papers pertaining to official records, and to documents, and papers pertaining to official acts,
transactions, or decisions, as well as government research data used as basis for policy development, shall be
afforded the citizen, subject to such limitations as may be provided by law.”

Here, observation of the alleged public official’s lifestyle will not just be the means for
substantiating initially gathered information but documents gathering. This chapter will focus on what
documents are needed for lifestyle check and what specific information in these documents are relevant to
lifestyle check.

Another difference between documents gathering and observation is the appreciation of information
gathered. With mere observation, all expenditures are simply classified as lifestyle and all those that the
official earns as income. Here, since documents are available, the tipster can use the following formulas
based on the documents available:

NETWORTH = Assets – Liabilities

(Asset: P1M - Liabilities: P500K= Networth: P500K)

COMPUTED INCOME = Net worth – Previous Net worth

(Networth: 500K - Previous Networth: P300K= Computed Income: P200K)

AGGREGATE COMPUTED INCOME/LIFESTYLE =

Computed Income + Current Expenditures
(Computed Income: P200K + Expenditure: P500K= Lifestyle: P700K)

16
 KNOWN INCOME= Annual Salaries + Benefits
(Annual Salaries: P375K* + Benefits: P65K= Known Income: P440K)

REAL WEALTH (RW) = Aggregate Computed Income/Lifestyle – Known Income

(Aggregate Computed Income/Lifestyle: P700K - Known Income: P400K=
Real Wealth: P300K

If Real Wealth > 0

Then Real Wealth is UNEXPLAINED WEALTH

*includes 13th month pay

Below is a list of documents needed to obtain values for each component in the formula.

Table 3. Needed Documents for Lifestyle Check

INFORMATION SPECIFICS/ DETAILS DOCUMENTS TO GATHER SOURCES OF INFORMATION
Assets Statement of Assets, Liabilities and Depends on what office the public
Networth (SALN - current) official belongs to (see Annex 5)
Real properties Proof of ownership
Market price, Assessment value Deed of Sale Assessor’s Office
Year acquired Tax declarations Registry of Deeds
Location Original Certificate of Title
Transfer Certificate of Title
Personal properties Vehicle:
Proof of ownership Certificate of Registration Land Transportation Office
Value Official Receipt
Year acquired Deed of Sale
Mode of acquisition Photo
Equipment:
Proof of ownership Certificate of Ownership Seller/ Supplier
Value Official Receipt
Year acquired Deed of Sale
Shares of Stocks:
Proof of ownership Certificate of stocks Securities and Exchange
Value Deed of Sale/ Deed of Assignment Commission
Year obtained Company records Philippine Stocks Exchange
Liabilities SALN - current Depends on what office the public
official belongs to (see Annex)
Loans Salary and Policy Loans Government Service Insurance Sys-
Housing loans tem (GSIS), Social Security System
Personal loans (SSS), PAGIBIG Fund, Banks and
Other loans other financial institutions,
Other persons
Previous Networth SALN: previous year Depends on what office the public
official belongs to (see Annex)
Current Expenditures Travels locally or abroad Travel records.photos Bureau of Immigration, Air Trans-
portation Office, Airlines
Enrolment fees in exclusive schools School records of children Schools
Hobbies Photos Hotels, casinos, etc.

17
 INFORMATION SPECIFICS/ DETAILS DOCUMENTS TO GATHER SOURCES OF INFORMATION
Known Income Government salary Personal Data Sheet Agency to which the public official
Service record belongs
Civil Service Commission
Business:
Name of company or business SALN (current) Depends on what office the public
Address Company records official belongs to (see Annex 3)
Financial profile Income tax payments Securities and Exchange Comm
Business permits Department of Trade and Industry
Bureau of Internal Revenue
Business Permits and Licensing
Office (BPLO)

A Closer Look at Documents

This manual presents nine documents that can be
PERSONAL DATA SHEET
1. CS ID. No. (to be filled by CSC)

PERSONAL INFORMATION
useful for Lifestyle Check. Some documents contain the 2. SURNAME
same information. This means information on one docu-
FIRST NAME
ment can be validated by another document. As a strat-
egy, the tipster can choose what documents to gather by MIDDLE 3. NAME EXTENSION
NAME
identifying the kind of information he/she needs.
4. Date of Birth 16. Residential
Address
5. Place of Birth
The following are the documents and important
6. Sex Male Zip Code
information that can be found therein, including the
7. Civil Status 17.Tel. No.
possible leads that can be drawn from the information: 18. Permanent
8. Citizenship Address
9. Height
A. Personal Data Sheet 10. Weight 19.Tel. No.

12. GSIS No. 21. E-Mail Add

13. Pag-ibig 21. Cellphone No.
14. Philhealth
Kind of Relevant Help to the Data 15. SSS No. 23. TIN
Information Information from Gathering FAMILY BACKGROUND
the Document 24.SPOUSE’S 25. Name of Child Date of Birth
Personal Circumstances Complete name SURNAME
of Public Official FIRST NAME
MIDDLE NAME
Birth Date
Occupation
Civil Status
Employer
Residential Address Leads to the address of Bus. Add.
a possible property
Permanent Address Leads to the address of
a possible property
GSIS ID no. Leads to possible loan
availed; Yearly expendi-
FATHER’S
ture (contributions)
SURNAME
PAGIBIG ID no. Leads to possible loan FIRST NAME
availed; Yearly expendi- MIDDLE
ture (contributions) NAME
PhilHealth No. Yearly expenditure EDUCATIONAL BACKGROUND
Name of Inclusive Scholarshp
(contributions)
LEVEL DEGREE YR Highest
School Grad Level Honors
SSS No. Leads to possible loan FR TO
availed
Agency Employee No.
T.I.N. To check on tax pay-
ments made, income
made for the year
18
 Kind of Relevant Help to the Data Kind of Relevant Help to the Data
Information Information from Gathering Information Information Gathering
the Document Assets
Family Background Spouse’s name May be a possible Real Property/ Kind
dummy Vehicle
Occupation Income capacity of Location of Real Prop-
spouse erty/ Certificate No and
Employer/ Income capacity of the Place of Registration of
Business name subject Vehicle
Business address Location of the Year Acquired Compare with known
business for income during that time
information verification (Will his income in
year X allow him/her
Tel. No. to purchase the said
Children’s names, May be possible property?)
dates of birth dummies. Leads to Was it acquired during
knowing how many his incumbency?
dependents the subject Mode of Acquisition
has
Cost For computing lifestyle
Father’s name May be a possible
dummy Estimated Fair Market
Value (PhP)
Mother’s name May be a possible
dummy Assessed Value/ Leads to knowing
Estimated Fair Market whether the public of-
Work Experience Position Title Value (Land, Building, ficial can afford the said
Government Agency etc.; Improvements) property.
Monthly Salary Leads to finding out Personal and Kind
the subject’s KNOWN Other Properties
INCOME Year Acquired
Inclusive Dates Leads to finding out Acquisition Cost
whether the subject
has acquired properties Liabilities Nature
during his incumbency Amount For the computation of
networth
Children who are 18 years old and below Outstanding Balance
are considered dependents of the public official. As Net Worth For the computation of
dependents, they do not have income capacities. lifestyle
Properties in the name of children ages 18 and below
indicates that the public official is trying to conceal Other Business Name Leads to knowing
Interests/ Financial whether the official can
his/her acquired assets. Connections (including afford such business/
those of spouse and financial engagement
dependent children)
B. Statement of Assets, Liabilities and Networth Name of Firm/
Company
Kind of Relevant Help to the Data
Inormation Information Gathering Address For double checking of
information
A. Personal Information Name, Home Address,
and Employment Position, Annual Gross Nature of Business
Salary Interest and/or
Financial Connection
Name of Agency/Office
Date of Acquisition or Compare with known
Office Address Connection income during that time
Annual Gross Family For the computation of (Will his income in
Income* Known Income year X allow him/her
to purchase the said
Children of declarant Possible dummies property?)
below 18 years of age
living in Household of Relatives in Name Possible dummies
Declarant and their date Government Service
of birth (4th degree of
consanguinity/ affinity)
Position

19
 Page 1 SWORN STATEMENT OF ASSETS, LIABILITIES, AND NET WORTH
DISCLOSURE OF BUSINESS INTERESTS AND FINANCIAL CONNECTIONS
AND IDENTIFICATION OF RELATIVES IN THE GOVERNMENT SERVICE (Required by R.A. No. 6713)
As of ______________________ (Baseline Declaration)
A. DECLARANT’S PERSONAL INFORMATION AND EMPLOYMENT
*For Joint filing, make 2 entries for Name, Position, Annual Gross Salary, Name of Agency, and Office Address
*Annual Gross Salary refers to ALL amounts received by declarant from Government service
Name Home Address Position Annual Gross Salary

* Annual Gross Family Income refers to income of declarant, spouse, and declarant’s children below 18 years of age living in declarant’s household
Name of Agency/Office Office Address Annual Gross Family Income

I am married. I am not married.

I have no children below 18 years of age living in my household.
Children of Declarant Below 18 Years of Age Living in Date of Birth
Household of Declarant (Use additional sheet if necessary)

B. ASSETS, LIABILITIES, AND NET WORTH

Instruction for all assets: Declare assets whether the declarant/spouse/child is the legal owner (name appearing on the instrument of title) or t
the beneficial owner (property is in the name of another person but ownership pertains to declarant/spouse/child, under a trust arrangement).
1. Real Properties and Vehicles of Declarant/Spouse/Declarant’s Children Below 18 Years of Age Living in the Household of
Declarant, regardless of amount (Use additional sheet if necessary)
I have no real properties to declare owned by me/ my spouse/my children below 18 years of age living in my household
I have no vehicles to declare owned by me/my spouse/my children below 18 years of age living in my household
Kind of Real Location of Real Estimated Assessed
Property/ Property/ Acquisition Fair Market Value (Php)
Cert No. and Place Value (Php)
Type of Vehicle and of Reg of Mode Year Cost (Php) (Not Applicable to
plate no. Vehicle Vehicles)

Total:

2. Investments, Other Personal Properties, and Liabilities of Declarant/Spouse/Declarant’s Children Below 18 Years of Age
Living in the Household of Declarant

I have no investments to declare owned by me/my spouse/my children below 18 years of age living in my household
I have no personal properties to declare owned by me/my spouse/my children below 18 years of age living in my household
I have no liabilities to declare pertaining to me/my spouse/my children below 18 years of age living in my household
Instructions: Declare each item with a value of Php50,000 or more, even if the same was acquired at no or less cost. Items with less value may be declared in
lump sum as “Others”. However, if “Others” amounts to more than Php 100,000, each item must be listed. Mark the properties to be declared and
make the corresponding entry for the Acquisition Cost.

B.2.1 Investment Item Acquisition Cost B.2.1 Investment Item Acquisition Cost
Stocks (equity paid) Pre-need plans (premiums pd)

Bonds Time deposits

20
Page 2
B.2.2 Other Personal Property Acquisition Cost B.2.3 Liability Outstanding Balance
Cash/Bank accounts Personal loans

Receivables Bank loans

Deposits/advanced payments on Accounts payables

leases/rentals
Furniture, antiques GSIS, PAGIBIG loans

Jewelry Mortgage payables

Equity in installment purchases Surety liabilities

Intellectual properties Guaranty liabilities

Others Judgment debts

Loans from other institutions

Others

Total Php: Total Php:

3. Net Worth: Declarant/Spouse/Declarant’s Children Below 18 Years of Age in Declarant’s Household

1 Acquisition costs of Real Properties and Vehicles, investments, and Other Personal Properties; less total outstanding balance of Liabilities

C. BUSINESS INTERESTS AND FINANCIAL CONNECTIONS OF DECLARANT/SPOUSE/DECLARANT’S CHILDREN BELOW 18 YEARS OF

AGE LIVING IN THE HOUSEHOLD OF DECLARANT
(USE ADDITIONAL SHEET IF NECESSARY)

Instruction: Declare each item which generates gross annual receipts of Php 50,000 or more. Items with less value may be declared in lump sum as “Others”.
However, if “Others” amounts to more than Php 100,000, each item must be listed

I have no business interests and financial connections to declare pertaining to me/my spouse/my children below 18 years of age living in my household.
Declarant, Spouse, or Child (Put Name of Entity Address Nature of Business Interest/ Date of
Name) Financial Connection Acquisition/
Connection

D. DECLARANT’S RELATIVES IN THE GOVERNMENT (USE ADDITIONAL SHEET IF NECESSARY)

Instruction: Up to the 4th civil degree of relationship, either of consanguinity or affinity, including bilas, inso and balae

I don’t know of any relatives in Government.

Name of Relative Relationship Position

21
Page 3
E. STATEMENT
I hereby certify to the best of my knowledge and information that these are complete and true statements of my assets, liabilities, net worth, business
interests, and financial connections, including those of my spouse and my children below 18 years of age living in my household, and the names of my relatives in
the Government, as of _______________, as required by and in accordance with Republic Act No. 6713. I further certify that no assets, liabilities, business interests,
financial connections, and relatives in the Government other than those declared herein are known to me, my spouse, and my children below 18 years of age living
in my household.

I hereby authorize the Ombudsman or his duly authorized representative to obtain and secure from all appropriate government agencies, including the
Bureau of Internal Revenue, such documents that may show such assets, liabilities, net worth, business interests, and financial connections, including those of my
spouse and my children below 18 years of age living in my household covering previous years, including the year I first assumed office in Government.

I further undertake to produce all supporting documents for each of the entries herein made when required.
Declarant’s Signature: __________________________________ Date ________________ TIN: ______________________
Community Tax Cert No: _______________________ Issued In: _____________________ Issued On: _________________

In case of joint filing:

Spouse’s Signature: __________________________________ Date __________________ TIN: ______________________
Community Tax Cert No: ________________________ Issued In: _____________________ Issued On: ________________

SUBSCRIBED AND SWORN TO before me this _______day of ___________________________, 20_____, affiant(s) exhibiting his/her/their Community
Tax Certificate(s) as indicated above.
________________________________
(Person Administering Oath)
F. GENERAL INSTRUCTIONS FOR BASELINE DECLARATION
1. The Baseline Declaration (BD), which contains a comprehensive listing of your assets, liabilities, net worth, business interests, and financial connections, shall be
accomplished only once, within (30) days from assumption into office, or otherwise upon effectivity of the form in the case of incumbents.
2. The statement of a new entrant must contain comprehensive information as of his/her first day of Government service. The statement of an incumbent must contain
information as of January of the current calendar year.
3. The BD must be accomplished in triplicate, of which two (2) copies must be submitted to the Administration/Personnel Division/Unit of your agency.
4. For joint filing by husband and wife, make two (2) entries in Section A for the Name, Position, Annual Gross Salary, Name of Agency/Office, and Office Address. Also,
the co-declarant must sign the Statement under Section E.
5. You may use additional forms or sheets if information exceeds the spaces provided.
6. Put “N/A” for each entry that does not apply to you.
7. You must provide information for your spouse, if any, regardless of the status of marriage, except only when your marriage has been declared null and void; has been
annulled; or a decree of legal separation has been procured, with finality.
8. You must provide information for all your children below 18 years of age living in your household, regardless of legitimacy or illegitimacy.
9. The fair market value of real property is that amount which a willing buyer and a willing seller can agree on as the purchase price of the property. You may refer to
historical data, such as sales transactions of real properties, in the same vicinity.
10. The assessed value of real property is that recorded in the Assessor’s Office, the local Treasurer, or the Sanggunian in the city or municipality where the real property is
located.
11. Nte that you are not required to attach any documents to vouch or substantiate the information disclosed at the time of submission. However, you must ensure that all
information provided is supported by proper and adequate documentation, and must be prepared to produce the same when required in the future.
12. Moreover, the SALN is made under oath. Falsification of information or failure to file or report information may subject you to disciplinary action. Knowing and willful
Office/Address
falsification of information may also subject you to criminal prosecution.
13. Penalties under RA 6713 may be any of the following:
§ Imprisonment ≤ five years
§ Fine ≤ P5,000
§ Dismissal from the service
14. For further guidance, a Manual for Accomplishing the SALN is available from the Civil Service Commission. You may also contact the OPMD at 951-2637, 951-2639 and
932-0181 for assistance in completing the SALN.

22
 The SALN contains all the
needed information for a lifestyle check, the
assumption being that it was accomplished
truthfully. Properties not declared in the
SALN could mean perjury against the public
official because the SALN is a legal instrument.
In the new SALN, declarants are
instructed to declare assets whether the
declarant/spouse/child is the legal owner
(name appearing on the instrument of title)
or the beneficial owner (property is in the
name of another person but ownership that
pertains to declarant/spouse/child, under a
trust arrangement.) This is something that
CSOs can take advantage of.
Public officials are required to file
SALNs upon assumption to office. There are
eight repositories of SALNs depending on the
designation of a public official found in Annex
5. If the SALN is accessed, it can be the base
document for the investigation. Access to the
SALN is guaranteedin Section 8C of Republic
Act 6713, which provides:
Accessibility of documents. — (1) Any and all statements
filed under this Act, shall be made available for inspection
at reasonable hours; (2) Such statements shall be made
available for copying or reproduction after ten (10) working
days from the time they are filed as required by law; (3) 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;
(4) 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.”
C. Original Certificate of Title (OCT)
1. Date acquired
2. Name of claimant
3. Location of property (Barrio,
Municipality, Province; eg: 52
G Matino St., Bgy. Pinyahan,
Diliman, Quezon City)
4. Property description
(size of lot; eg: 5 hectares)
5. Name of spouse
6. Owner’s postal address
7. Certificate Title No.
JUDICIAL FORM NO. 67
(Revised September, 1954)
REPUBLIC OF THE PHILIPPINES
NATIONAL LAND TITLES AND DEEDS REGISTRATION ADMINISTRATION
OFFICE OF THE REGISTER OF DEEDS FOR THE PROVINCE OF ____________
ORIGINAL CERTIFICATE OF TITLE
No. _______
103 of the Property Registration Decree (PD No. 1529)
Entered, in accordance with section 182 in pursuant to a patent
issued by the President of the Philippines, dates at _________, on the
__________ of ______________, in the year nineteen hundred and eighty
two and spread in the records of the Bureau of Lands, as follows:
MINISTRY OF NATURAL RESOURCES
BUREAU OF LANDS
7
HOMESTEAD PATENT No.___________
TO ALL WHOM THESE PRESENTS COME, GREETINGS:
“WHEREAS, it appears that pursuant to the provisions of Chapter IV of Com-
monwealth Act No. 141, as amended governing the homesteading portions
2
of the public domain, the claim of ____________ has been established and
duly consummated in conformity with law for a tract of agricultural public
3
lans situated in the Barrio of _______, Municipality of _________, Province
of ____________, Island of __________ Philippines, containing an area of
4 hectares, _____ hectares, ______ ares, ______ centares, according to
______
the official plat of the survey thereof on file in the Bureau of Lands, Manila,
and described on the back hereof;
“NOW, THEREFORE, KNOW YE, That by authority of teh Constitution of
the Philippines, and in conformity with the provisions thereof and of the af-
forcited Commonwealth Act No. 141 and the Acts supplemental thereto, there
is hereby granted unto the said ___________________, of legal age, married
5
to _________________ and residing in ___________________.
“TO HAVE AND TO HOLD the said tract of land, the apprtenances thereunto
the right belonging unto the said ____________ and to his heir and heirs
and assigns forever, subject to the provisions of the sections 118, 119, 121, as
amended....
1
“Given under my hand at the City of Manila, on this, the _______________,
in the year of Our Lord one thousand nine hundred and ________________.
“Transcribed in the “Registration Book” for the
Province of ______________, pursuant to the
provisions of section 41 of Act No. 496, this
__________ day of ______________ nineteen
hundred and ___________, ____________
a.m.”
6
___________________
Owner’s Postal Address
23
 Republic of the Philippines
DEPARTMENT OF JUSTICE
Land Registration Authority
D. Transfer Certificate of Title (TCT)
QUEZON CITY
REGISTRY OF DEEDS FOR THE _______________________________ 1. Transfer Certificate Title No.
2. Location of the Property
TRANSFER CERTIFICATE OF TITLE
1
No ___________________ 3. Property Description
2
It is hereby certified that certain land situated in the ____________ 4. Name of Claimant/ Owner
bounded and described as follows: 5. Name of Spouse
A PARCEL 3 OF LAND Lot 29 of the subd. plan (LRC) Pcs-17076, being
a portion of the cons. Lots 1070-C-2, 1070-C-3 & 1070-C-4 (LRC) Psd 6. Original Certificate’s Date of Registration
195108 LRC R c. No. Cad. 94), situated in the Bo. of _____, City of 7. Original Certificate of Title No.
________, Is. of Luzon. Bounded om the NE. points 3 to 4 by Lot 31; on 8. Original Owner
the SE., points 4 to 1 by Lot 30; on the SW., points 1 to 2 Lot 27, all of
the cons-subd. plan; and on the NW., points 2 to 3 by existing road. Be- 9. Date Acquired
ginning at a point marked “1” on plan, being S.67 deg. 50 E., 330.62 m. 10. Owner’s Postal Address
from BLLM 11, Cad.; thence N. 17 deg. 03’W., 15.00 m. to point 2; N.
72 deg. 57 ‘W., 12.00 m. to point of beginning; containing an area ONE
4; S. 72 deg. 57’W., 12.00 m. to the point of beginning; containing an
area is registered in accordance with the accordance with the Property
4
Registration Decree in the name of* _________, 5
married to _________ TAX DECLARATION NO. _________
___, of legal age, Filipino, as owner tereof in fee simple, subject to such
of the encumbrances mentioned in Section 44 of said Decree as may be RPTA Project
R P A Form No. 1
subsiding, and to
PROPERTY INDEX NO. ________

It is further certified that said land was originally registered on the

______6 day of ________, in the year nineteen hundred and _____ in
DECLARATION OF REAL PROPERTY 1
FILED UNDER PRESIDENTIAL DECREE NO. 4641
the Registratiob Book of the office of the Register of Deeds of ____ Vol
_______ page _____, as Original Certificate of Title No ______, pursu- 1
Declarant/Owner _______________________________________
ant to Decree No. _________ issued in L.R.C. _________ 7 Record No. 2
Administrator __________________________________________
8
_______, in the name of _______________. This certificate is a transfer
9
from __________ Certificate of Ttile No. _________, which is cancelled DESCRIPTION AND OTHER PARTICULARS OF PROPERTY
by virtue hereof in so far as the abovementioned. 3
Location of Property ______________________________________
________________________ (No. and St) (Bgy./Dist) (Mun/City/Province)
10
Owner’s Postal ddsress
4 Cadastral No. ____ Assesor’s No. _____ 5
Certificate Title No. ____
BOUNDARIES:
E. Declaration of Real Property
North: _______________ South: _______________
East: ________________ West: ________________
1. Name of Owner/ Declarant and Address
(State, streets, lots or streams by which bounded or names of owners of adjoining lands)
2. Name of Administrator and Address
3. Location of Property I. LAND (AGRICULTURAL/MINERAL)
4. Certificate Title No. OWNER’S DECLARATION ASSESSOR’S FINDINGS
5. Property Description Kind Area Value Kind Area Class Unit Market
Values
6. Owner’s Declaration (Kind, Area, Value) 6 Values
7
7. Assessor’s Findings (Kind, Area, Class, Unit
Value, Market Value) Total
8. Owner’s Declaration (Kind, No./Area, II. ADJUSTED MARKET VALUE (Plants and Trees)
Value)
Kind Area Value Kind Area Class Unit Market
9. Assessor’s Findings (Kind, No./Area, Unit 8 Values Values
Value, Market Value) 9
10. Owner’s Declaration (Kind, Area, Value) Total
11. Assessor’s Findings (Kind, Area, Unit II. LAND (Residential, Commercial, Insustrial, Special)
Values, Adjustments, Market Value)
Kind Area Value Kind Area Class Unit Market
Values Values
10 11

24
 (OTHER INFORMATION)

12. BUILDING AND OTHER IMPROVEMENTS

a. Owner’s Declaration (Description, Floor area, Construction materials, Market Value)
b. Assessor’s Findings (Description, Floor area, Construction materials, Market Value)
13. MACHINERY
a. Owner’s Declaration (Description, Date of operation, Original cost, Depreciation, Market Value)
b. Assessor’s Findings (Description, Date of operation, Original cost, Depreciation, Market Value)
14. Total Value (Land and Improvements)
15. T.I.N.

The OCT, TCT and Declaration of Real Property contain information that will help establish
ownership, location, and value of real property asset. The OCT/TCT however does not always contain the name
of the beneficial owner of the property in question. The Declaration of Real Property would more probably con-
tain the name of the ‘beneficial owner’ as he/she is likely to pay the real property tax. Of the three documents,
therefore, the Declaration of Real Property provides compelling basis or indication of ownership.

F. Official Receipt of Motor Vehicles

Registration (OR) Republic of the Philippines
DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS
LAND TRANSPORTATION OFFICE
1. Date of registration East Avenue, Quezon City
2. Received from
3. Address Field Office____________ Field Office Code:___________
4. Plate No.
OFFICIAL RECEIPT DATE: 1
------------------------------------------------------------------------------------------------
RECEIVED FROM (Last name, First name, MI)
Just like the OCT and TCT 2
(for real property), the names of __________________________________________________________
owners indicated in the CR and OR for ADDRESS (No., Street City, Municipality, Province, Zip Code)
motor vehicles do not necessarily reflect 3
_____________________________________________________
the beneficial owner. Do a beneficial PAYMENT DETAILS BREAKDOWN OF PAYMENT
ownership test, find out whether the
Transaction:
alleged official is the one using the
vehicle for a continued period of time Posted:
Private:
File No:
Make, series and model of
the vehicle help determine its value. PLATE NO. 4
For instance the price of cars bought
brand new can be checked with the TOTAL AMOUNT PAID
local distributors. While second-hand THE SUM OF (in pesos)
cars’ prices can be checked from the MODE OF PAYMENT
Car Finder magazine. The Date of
Registration will also give the tipster an CHIEF OF OFFICE CASHIER
Electronic Signature/Date Signature/Date
idea of the vehicle’s value.

25
 Republic of the Philippines
DEPARTMENT OF TRANSPORTATION & COMMUNICATIONS
LAND TRANSPORTATION OFFICE
East Ave., Quezon City
Field Office
CERTIFICATE OF REGISTRATION

CR 1
No. G. Certificate of Registration for Vehicles
ENCUMBERED MM-DD-YY

MY FILE NO. 2 PLATE NO. 3 ENGINE NO. CHASSIS NO. 1. Date of Registration
DENOMINATION PISTON DIS- NO. OF CYLIN- FUEL 2. Motor Vehicle File No.
PLACEMENT DERS 3. Plate No.
MAKE 4 SERIES 5 BODY TYPE BODY NO./YR. 6 4. Make
MODEL
5. Series
GROSS WT. NET WT. SHIPPING WT. NET CAPACITY 6. Year Model
COMPLETE OWNER’S NAME 7 TEL. NO./CONTACT DETAILS 7. Complete Owner’s Name
COMPLETE ADDRESS (No., Street, Municipality, Province) 8 8. Complete Address
ENCUMBERED TO
9. Details of First Registration
10. O.R. Date (first registration)
DETAILS OF FIRST
REGISTRATION 9 O.R. NO. 10 O.R. DATE AMT
To secure documents from LTO, tipster
This is to certify that the Motor Vehicle described herein is duly registered. This certifi-
cate is VALID only when signed by authorized LTO officials, Property sealed and accom- can write a letter of request to the Records
panied by Official Receipt as proof of payment. Any unauthorized resource or alteration Section of the LTO office in where you
hereon will invalidate this document. think the vehicle was registered.
REGISTRANT’S SIGNATURE ANNELI R. LONTOC (See Annex 4 for a list of LTO offices).
Chief of Office
Signature/Date

Republic of the Philippines

Department of Trade and Industry
certifies that
1 BUSINESS NAME
H. Certificate of Business Registration Address 2
(Department of Trade and Industry)
is a business name registered in this office pursuant to the pro-
visions of Act 3883, as amended by Act 4147 and Republic Act
1. Business Name
863, and in compliance with applicable rules and regulations
2. Address prescribed by the Department of Trade and Industry.
3. Name of Registrant This Cetificate issued to
4. Validity Period of Registration 3 NAME OF REGISTRANT
5. Date of Regisration
4
is valid from __________ to __________ subject to continuing
6. Certificate No.
compliance with the above mentioned laws and all applicable
laws of the Philippines, unless voluntarily cancelled.
DTI records are available at the DTI
In testimony whereof, I hereby sign this
Central Office located at 385 Industry and
Investments Building, Senator Gil Puyat Certificate of Business Name Registration
Avenue, Makati City. 5 day of _______
and issue the same this ____
at _______ Philippines
Provincial Director
DTI- Palawan Provincial Office
6
Certificate No. ______________________
This Certificate is not a license to engage in any kind of business

26
 BTRCP FORM Certificate No. : ________
NO. 16A Date Registered: _______
Please read
Republic of the Philippines
Expity Date: ___________
instruction Department of Trade and Industry TRN No: ______________
requiremenrs at
the back before
filing up
APPLICATION FOR SOLE PROPRIETORSHIP
application
I. Application for Sole Proprietorship
NEW RENEWAL
(Department of Trade and Industry)
(PLEASE TICK THE BOX FOR THE APPROPRIATE APPLICATION FOR REGISTRATION OF
BUSINESS NAME UNDER THIS ACT NO. 3883, AS AMENDED)

(TO BE ACCOMPLISHED IN DUPLICATE) 1. Name (Surname, Given Name, Middle

Name)
BUSINESS NAME
2. Residence Address
(To be filled up by DTI Examiner)
3. Business Address
4. T.I.N.
Surname 1 Given Name Middle Name DATE OF BIRTH TIN 4 5. Renewal (Old Certificate No.)
RESIDENCE ADDRESS 2 E-MAIL RESIDENCE 6. Total No. of Employees
Number Street Barangay City/Mun Dist. Province PHONE
7. Name of Manager/ Administrator
5
BUSINESS ADDRESS 3 For Renewal Only Business Phone 8. Capitalization
Number Street Barangay City/Mun Dist. Province Old Certficate No.
9. Nature of Business
Applicable for Franchisee or Branch only (Pls check the box where applicable) Date of Registration TOTAL NO. OF
Licensed to use as trademark, tradename, or service name as part of bu name? ________________ EMPLOYEES 6 10. Former Owner of Business
CITIZENSHIP
Filipino How acquired Natural Born Election Naturalization
NAME OF MANAGER/ADMINSITRATOR a. Business Name
Surname Given Name M.I.
b. Method of Acquisition
GENDER MARITAL STATUS
7
Male Female Single Married Widowed c. Old Certificate No.
d. Proposed Business Names
CAPITALIZATION (in nearest thousand pesos)
8
NATURE OF BUSINESS 9
Main Activity Exporter Importer Manufacturer/Producer Retailer Service Wholesaler

FORMER OWNER OF BUSINESS

Business Name 10 OLD CERTIFICATE NO.
METHOD OF ACQUISITION
Sale

Proposed Business Names

a. _____________________________________________________________________________________________
b. _____________________________________________________________________________________________

GENERAL INFORMATION SHEET

1
For the Year ____________________

J. General Information Sheet (Securities and STOCK CORPORATION

Exchange Commission) GENERAL INSTRUCTIONS:
1. FOR USER CORPORATION: THIS GIS SHOULD BE SUBMITTED WITHIN THIRTY (30) DAYS FROM THE ANNUAL STOCKHOLDERS’ MEETING. DO NOT LEAVE ANY
ITEM BLANK. WRITE N.A. IF THE INFORMATION REQUIRED IS NOT APPLICABLE TO THE CORPORATION OR “NONE” IF THE INFORMATION IS NON- EXISTENT.
2. IF NO MEETING IS HELD, THE CORPORATION SHALL SUBMIT GIS TOGETHER WITH AN AFFIDAVIT OF NON-HOLDING OF MEETING WITHIN THIRTY (30) CALENDAR
DAYS FROM THE DATE OF THE SCHEDULED ANNUAL MEETING (AS PROVIDED IN BY-LAWS) HOWEVER, SHOULD AN ANNUAL STOCKHOLDERS’ MEETING BE HELD

1. For the Year

THEREAFTER, A NEW GIS SUBMITTED/FILED.
3. THE GIS SHALL BE ACCOMPLISHED IN ENGLISH AND CERTIFIED AND SOWRN TO BY THE CORPORATE SECRETARY OF THE CORPORATION.
4. THE SEC SHOULD BE TIMELY APPRISED OF RELEVANT CHANGES IN THE SUBMITTED INFORMATION AS THEY ARISE. FOR CHANGES RESULTING FROM ACTIONS

2. Corporate Name
THAT AROSE BETWEEN THE ANNUAL MEETINGS, THE CORPORATION SHALL SUBMIT ONLY THE AFFECTED PAGE OF THE GIS THAT RELATED TO THE
INFORMATION TOGETHER WITH A COVER LETTER SIGNED BY THE CORPORATE SECRETARY OF THE CORPORATION. THE PAGE OF THE GIS AND COVER LETTER
SALL BE SUBMITTED WITHIN SEVEN (7) DAYS AFTER SUCH CHANGE OCCURRED OR BECAME. EFFECTIVE.

3. Business/ Trade Name

5. SUBMIT FIVE (5) COPIES OF THE GIS TO THE CENTRAL RECEIVING SECTION, GROUND FLOOR, SEC BLDG., EDSA, MANDALUYONG CITY. ALL COPIED SHALL
UNIFORMLY BE ON A4 OR LETTER- SIZED PAPER WITH STANDARD COVER PAGE. THE PAGES OF ALL COPIES SHALL USE ONLY ONE SIDE. CORPORATIONS SUBMIT
TING A COPY OF THEIR GIS ONLINE VIA INTERNET SHALL SUBMIT ONE HARD COPY OF THE GIS, TOGETHER WITH A CERTIFICATION UNDER OATH BY ITS CORPO

4. Date Registered
RATE SECRETARY THAT THE COPY OF THE SUBMITTED ONLINE CONTAINS THE EXACT DATA OF THE HARD COPY.
6. ONLY THE GIS ACCPMPLISHED IN ACCORDNACE WITH THESE INSTRUCTIONS SHALL BE CONSIDERED AS HAVING BEEN FILED.
7. THE GIS MAY BE USED AS EVVIDENCE AGAINST THE CORPORATION AND ITS RESPNSIBLE DIRECTORS/OFFICERS FOR ANY VIOLATION OF EXISTING LAWS, RULES

5. SEC Registration Number

AND REGULATIONS.

CORPORATE NAME: 2 DATE REGISTERED: 4

6. Corporate TIN BUSINESS/TRADE NAME: 3 FISCAL YEAR END:
7. Complete Principal Office Address DATE OF ANNUAL MEETING PER BY-LAWS: CORPORATE TIN: 6
8. Complete Business Address ACTUAL DATE OF ANNUAL MEETINGS: WEBSITE/URL ADDRESS:
9. Name of External Auditor & Its Signing COMPLETE PRINCIPAL OFFICE ADDRESS:
7 E-MAIL ADDRESS:

Partner COMPLETE BUSINESS ADDRESS: 8 FAX NUMBER:

10. Contact Nos. NAME OF ITS EXTERNAL EDITOR AND ITS SIGNING PARTNER 9 TELEPHONE NUMBER: 10
PRIMARY PURPOSE/ACTIVITY/INDUSTRY INDUSTRY CLASSIFICATION GEOGRAPHICAL CODE:
PRESENTLY ENGAGED IN:
INTERCOMPANY AFFILIATIONS
PARENT COMPANY 11 SEC REGISTRATION NO. ADDRESS
5
SUBSIDIARY AFFILIATE SEC REGISTRATION NO. ADDRESS

27
11. Intercompany Affiliations
a. Parent Company,
SEC Registration No, Address How to Access SEC Documents
b. Subsidiary/ Affiliate,
SEC Registration No., Address 1) Go to the SEC Office located at SEC Building, EDSA
12. Capital Structure Greenhills, Mandaluyong City or in their provincial
a. Authorized Capital offices. (see Annex 3)
i. Type of Shares
2) In the SEC Central Office, computer facilities are
ii. Number of Shares
provided to help clients/users search for information.
iii. Par/ Stated Value
This may not be the case in the SEC regional offices.
iv. Amount
b. Subscribed Capital 3) Be patient in transacting with government offices.
c. Paid Up Capital Also, take note that SEC only allows users to check
13. Directors/ Officers three (3) records per day.
a. Name, Nationality, Current
Residential Address 4) You may need to pay for the printing of documents
b. Inc’r, Board, Stock Holder,
Officer, Exec. Comm., TIN

CHAPTER 5
Organizing and Doing an Actual Lifestyle Check Work
As mentioned in the previous section, securing documents requires more effort and resources than
doing just mere observation. Therefore, the organization/s or individuals who would like to do this
should come up with ways to maximize their available resources which are discussed in this
section.

1. MAP RESOURCES. The organization can begin by mapping out resources that it can mobilize for
lifestyle check. This is especially critical for manpower resources which is the most critical element
in lifestyle check involvement.

The tables in the next page show examples of different ways to map manpower resources, as done by
Barug! Pilipino, a non-government organization based in Cebu City during a pre test of this manual.

28
 Table 4. According to Fields of Specialization

Fields of Study Number of Possible If the tipster however is personally affiliated

Volunteers Assignments with the subject in question, it may not be good
Mass Communication 2 Network with media for the tipster to be part of the information
outfits for gathering because of the likely bias he/she will
information on have.
subject
Psychology 1 General research Below is the suggested Code of Conduct for
work individual probers by TAN:
Business 1 Computation; market
Administration research on cost of
assets or salary rates
a) Fully disclose all (personal,
social, professional) affiliations with
Education 1 General research
work; Training of government officials;
other volunteers
Customs 1 Research specific to b) Be courteous and respectful in interacting
Administration Customs officials with government officials;
Philosophy 1 General research
work c) Act low-profile. Do not attract public
attention when gathering information;
Table 5. According to Area of Operations
d) Do not divulge any information about the
Schools Number of Possible information gathering outside assigned
Volunteers Assignments investigation teams;
University of the 1 Offices close to UP
Philippines - Cebu - Cebu e) Always submit/surrender information gath-
University of Cebu 2 Offices close to Univ. ered to office custodian within 24 hours. Do not
of Cebu bring home documents from the team;
NSJR 1 Offices close to NSJR
STC 1 Offices close to STC f) Religiously document observations about
Javellana College 1 Offices close to STC especially those pertaining to security problems
encountered;

2. DRAFT CODE OF CONDUCT. The organization should g) Do not accept any benefit, gift and/or
also draft a code of conduct for all individuals and partner consideration from government officials;
organizations involved. This is to set the parameters of
involvement and/or partnership. This will also be help h) Be completely honest about issues of eth-
ensure the integrity of the project as well as the security ics and conduct of fellow tipsters and bring
of the tipsters. The TAN-suggested Code of Conduct begins forward to the team’s attention; and
with a full disclosure statement on the tipster’s personal
background. The tipster should disclose his/her affiliations i) Do not withhold any relevant information
with government officials (personal, social and professional).
Personal affiliations of the tipster can work to the advantage
or disadvantage of the lifestyle check operations. For in-
stance, if the personal affiliation can help in accessing hard-
to-access documents then that will be good for the program.

29
3. OBSERVE AND PREPARE DOCUMENTATION.

Consider the case in box 4 below:

Dolores N. Domingo is a Customs Operating Officer IV at the Bureau of Customs with

an annual salary of P296,673.00. Her husband, who works as a foreman for a Korean-
owned construction firm based in Laguna, is known to be a “sabong addict”. They have
three children; his eldest son is working as an agent in a call center and the other two
are still in college. Her second son goes to San Beda Law School while her youngest
daughter, at the Centro Escolar University taking up Business Management. Both stay in
a condominium unit in Manila.

Dolores and her husband reside in Binan, Laguna in a house and lot they own. They live
there together with Dolores’ father who is a retired military. They also own five units of
apartment in the area leased for P10,000/month.

Last year, Dolores decided to venture into a catering business in partnership with her
friend who is also an officemate. Their business went well so they hired more staff to
work for them.

That same year, Dolores’ younger son won in a prestigious competition among law
students. As a reward, Dolores bought him a vehicle worth P640,000. The brand new car
was given to him during the 18th birthday party of her sister at the Manila Hotel.

During the same year, Dolores’ husband was given a salary increase of P10,000/month.
Because of this, they decided to buy six (6) brand new units of Toyota Revo to be used
in a transport business.

After six months of operation, the transport business closed down. They sold their three
units of Revo for a cheaper price and bought a brand new Pajero. The failure of the
transport business however brought depression to Dolores and her family. To lighten up
a bit, they went to Singapore for a family trip.
In the meantime, Dolores’ father was diagnosed with lung cancer and was confined in
St. Luke’s Hospital for 2 months. Unfortunately, because of multiple organ complications,
Dolores’ father died.

Based on the earlier section on report-writing, the report that can be generated from this information will look
like the one in Table 7 (report was generated by Barug! Pilipino youth).

30
 Table 6. Documentation

Name of Public Official recommended for Lifestyle Check: Dolores N. Domingo

Position/ Designation: Customs Operating Officer IV
Government Office: Bureau of Customs
Length of stay in Government Service:
Income in Public Service: P22,821.00/month
Income from other sources:
Husband - P? plus increase of P10,000 per month
Son’s salary as call center agent
Apartment Rental - P10,000/month x 5 units
Catering Business
Transport Business
Retirement compensation of father
Sale of 3 units of Toyota Revo

Lifestyle Indicators:
Property 1: Condominium in Manila
Property 2: 5 apartment units in Binan, Laguna
Property 3: Start up capital for Catering business
Property 4: Vehicle gift to son worth P640,000
Property 5: Brand new pajero
Property 6: House and lot in Laguna
Property 7: brand new Revo

Other Activities (Vacation, Schools, Expensive Hobbies, etc.):

Debut party at Manila Hotel
Family vacation to Singapore
Hospitalization expenses (2 months confinement at St. Luke’s Hospital)
Sabong
Schooling expenses - San Beda Law School, Centro Escolar University (Business
Management)

4. EXPAND THE DOCUMENTATION. Expand the report with two more columns, identifying the kind of
information gathered and the documents needed to further support the observation made to prove an excessive
lifestyle.

COLUMN 2 = NEXT STEPS

COLUMN 3 = SUPPORTING DOCUMENTS

(Example: Table 8)

31
Table 7. Expanded Documentation
INFORMATION NEXT STEPS SUPPORTING REMARKS
DOCUMENTS
NAME OF PUBLIC Dolores N. Domingo Verify Personal Data Sheet
OFFICIAL
POSITION/ Customs Operating Verify Personal Data Sheet
DESIGNATION Officer IV
GOVERNMENT Bureau of Customs Verify: what division, Personal Data Sheet
OFFICE where?
LENGTH OF STAY ? Find out length of Personal Data Sheet
IN GOVERNMENT public service
SERVICE
INCOME IN PUBLIC P22,821.00 Verify Personal Data Sheet
SERVICE Statement of Assets,
Liabilities and Net
Worth
INCOME FROM Husband’s salary Find out salary Pay slip If difficult to gather, an
OTHER SOURCES Income Tax Return estimate can be made
using highest,
realistic standard;
Another creative way of
getting this is through a
credit card application
or other related
applications that require
ITR or a statement on
the financial capability
of the applicant.
Son’s salary Find out salary Pay slip same
Income Tax Return
Apartment rental Verify Interview the lessees
(P50,000 per month)
Catering Business Find out income Income Tax Return Estimate based on
General Information observation of sales per
Sheet - filed yearly day
Transport Business Find out income Income Tax Return Estimate
General Information
Sheet - filed yearly
Retirement Find out Estimate
compensation of father
Sale of 3 units of Find out Deed of Sale Interview buyer;
Toyota Revo vehicle Estimate based on
market rates (e.g. Car
Finder)

5. TASKING. Refer to the profile of resources and strategically assign tasks according to how each one can
contribute to the information gathering activity. Accomplish this by adding one more column to the table as
shown below:

Table 8. Resources INFORMATION NEXT SUPPORTING REMARKS RESOURCES

Assigned STEPS DOCUMENTS ASSIGNED
NAME OF PUBLIC Dolores N. Domingo Verify Personal Data Sheet
OFFICIAL

32
6. DOCUMENTS-GATHERING. Mobilize tipsters 9. REPORT-WRITING. Take note of all kinds of
to gather the information based on their information that can be gathered because the smallest
assignments.There were information in the previous details may provide hints to gaps in the data gathering.
section about how and where some documents can
be secured. Here are suggested ways to gather other TAN’s suggested format is shown in table 10.
information for lifestyle check: The report should facilitate the governmen in proving
1) SCHOOL RECORDS. You can verify with the that the subject lived an EXCESSIVE LIFESTYLE.
school administrators the cost of tuition fees and The organization need not disclose specifically who
other miscellaneous expenses that are incurred the sender of the report is.
by students enrolled in the said schools. Most
educational institutions also have websites that It is important to begin with a declaration
can be visited for such information. whether the tipster was able to secure the SALN of
the public official because it is central to the kind of
2) GOLF CLUBS/ YACHT CLUBS. You information gathering being conducted.
can gather information from the website.
(www.federationgolf.com; www.sailphi.org.ph/
Table 10
clubs)
PERSONAL CIRCUMSTANCES
7. INTERVIEW of KEY INFORMANTS. Name of Public Official:
From the documents gathered, the tipsers may Position:
identify key persons that can be interviewed who Government Office:
may be able to add relevant information to the Length of Government Service:
data gathering. Table 9 below shows some key
With SALN? Yes/ No
informants who can possibly be interviewed.
KNOWN INCOME
Table 9. Key Informants Source Declared Verified Supporting
Amount Amount Document
INFORMATION KEY INFORMANTS (Attachment X)
Real Estate Properties Real Estate Agents, XXX XXX XXX
(Costs, Ownership) Security Guards of the
Subdivision, House
TOTAL PHP
helpers
LIFESTYLE COST
Construction Engineers and Architects
(Cost, Ownership) of the construction Assets- Declared Verified
Liabili- Amount Amount
Vehicles car dealers, ties/
(Cost, Ownership) sales agents Expendi-
ture etc.
8. THE BENEFICIAL-OWNER TEST. In XXX XXX XXX
proving that the subject is the beneficial owner TOTAL PHP
of a property (vehicle, real property) when the CONCLUSION
documents reflect otherwise, the tipster has to
LIFESTYLE COST > KNOWN INCOME BY PHP
establish the subject’s beneficial use of a certain
XXX
property for a continued period of time, such as:
a) Testimony of neighbors of the subject (Please refer to attached documents for further
regarding use of property for a continued reference)
period of time; and/or
b) Pictures of subject using property for a
continued period of time (establish dates of If the organization decides to submit an affidavit
use). and identify a specific person/person who will act as
complainants (see Table 11).

33
 Table 11

COMPLAINT AFFIDAVIT

I, (name), of legal age, (status), Filipino, with address at ________________, after having been duly sworn in accordance
with law, hereby depose and state that:

1. I am a member of (name of CSO), a civil society organization duly organized and existing under Philippine Laws
with address at _____________ and duly accredited with the Ombudsman’s Community Coordination Bureau.

2. I have personal knowledge that

a. Name and address of respondent;

b. Public office or employment he holds and such other public offices or employment which he has previously
held (Agency and Position);
c. Salary Grade and the total amount of his government salary (PDS, Service Record, SALN) and other
proper earnings and incomes from legitimately acquired property (Name of company or business, address,
Financial Profile: BIR, SEC, DTI, BPLO)
d. The approximate amount of property he has acquired during his incumbency in his past and present offices
and employments and a description of said property or such other properties;

- Declared in latest SALN

o Real Properties – Deed of Sale, Year Acquired, Location (TCT/CCT/OCT from RD)
o Personal Properties - Value, Deed of Sale of (a) Vehicles, Other Equipment (CR/OR from LTO), (b) Shares
of Stocks (SEC Records, Company, PSE), (c) membership in golf/country clubs

- Undeclared in SALN – in the names of subject and spouse, or in the names of children who have no income capacity
or in the names of relatives or friends appearing as dummies of the respondent
o Real Properties – Deed of Sale, Year Acquired, Location (TCT/CCT/OCT from RD )
o Personal Properties - Value, Deed of Sale of (a) Vehicles, Other Equipment (CR/OR from LTO), (b) Shares
of Stocks (SEC Records, Company, PSE)

3. Such other information as may enable the court to determine whether or not the respondent has unlawfully
acquired property during his incumbency

a. Family Background: Members of the Family/Other Relatives and Friends believed to be used as Dummy, Residence,
Address, Ages, Financial Profile: PDS, BIR, SEC, DTI, BPLO SALN
b. Respondent’s Liabilities
a. Housing Loans from SSS, GSIS, Pag-ibig
b. Loans from Financial Institutions
c. Personal Loans from banks and other financial institutions, private individuals, SSS, GSIS,
Pag-ibig
Expenditure Pattern
o Travels locally or abroad: frequency, places of travel (BI record of departures/arrivals, leave applications
o Schools attended by children (Enrolment, receipts)
o Extravagant Parties (Receipts, Billings, Affidavits)
o Casinos
4. I am submitting this report to attest to the truth of the foregoing facts and in support to my complaint against respondent
_______ for violation of
· RA 1379
· Perjury under Art 183 of RPC
· Falsification under Art 171 of RPC
· RA 3019
· RA 6713

32
 Computational Exercises
KNOWN INCOME
Table 12. Schedule of Income (As declared in SALN)
YEAR KNOWN INCOME
1994 120,000.00
1995 150,000.00
1996 180,000.00
1997 200,000.00
1998 220,000.00
1999 250,000.00
2000 280,000.00
2001 300,000.00
2002 320,000.00
2003 330,000.00
2004 350,000.00
TOTAL

NETWORTH (ASSETS - LIABILITIES)

Table 13. Schedule of Net Worth (As declared in SALN)
YEAR NET WORTH CHANGE IN
NET WORTH
1994 300,000.00 0
1995 400,000.00 100,000.00
1996 500,000.00 400,000.00
1997 900,000.00 100,000.00
1998 1,000,000.00
1999 1,500,000.00
2000 1,200,000.00
2001 2,000,000.00
2002 2,250,000.00
2003 5,000,000.00
2004 5,100,000.00
TOTAL

Solve for Change in Networth:

Networth in 2004 - Networth in 2003

Networth in 2003 - Networth in 2002
Networth in 2002 - Networth in 2001

... and so forth.

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 Table 14. FACTORING IN EXPENDITURES AND UNDECLARED ASSETS

YEAR CHANGE IN EXPENDITURES UNDECLARED COST OF

NET WORTH ASSETS LIFESTYLE
1994 0 500,000 4,000,000
1995 100,000.00 500,000 -
1996 400,000.00 500,000 -
1997 100,000.00 800,000 2,500,000
1998 500,000.00 800,000 -
1999 600,000.00 1,000,000 -
2000 600,000.00 1,000,000 650,000
2001 100,000.00 1,000,000 -
2002 200,000.00 1,200,000 -
2003 1,200,000 -
2004 1,200,500 -
TOTAL

Solve for Lifestyle Cost = CHANGE IN NET WORTH + EXPENDITURES +

UNDECLARED ASSETS

Table 15. COMPARING KNOWN INCOME AND COST OF LIFESTYLE

YEAR COST OF KNOWN

LIFESTYLE INCOME
1994 P1,000,000 P600,000
1995 P1,100,000 P700,000
1996 P1,200,000 P1,200,000
1997 P1,200,000 P1,250,000
1998 P1,200,000 P1,000,000
1999 P1,300,000 P700,000
2000
2001
2002
2003
2004
TOTAL

If KNOWN INCOME < COST OF LIFESTYLE, then there is a presumption of UNEX-

PLAINED WEALTH and the subject public official failed the LIFESTYLE CHECK.

34
ANNEX 1: Salary Grade Table as of 2001
SG Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 SG
1 5,082 5,209 5,339 5,473 5,610 5,750 5,894 8,041 1
2 5,540 5,678 5,820 5,966 6,114 6,267 6,424 6,585 2
3 6,039 6,189 6,343 6,503 6,664 6,832 7,001 7,177 3
4 6,522 6,684 6,851 7,022 7,196 7,378 7,562 7,751 4
5 7,043 7,219 7,399 7,584 7,774 7,968 8,167 8,372 5
6 7,606 7,796 7,992 8,191 8,396 8,606 9,438 9,042 6
7 8,139 8,341 8,550 8,764 8,984 9,207 10,099 9,675 7
8 8,709 8,926 9,149 9,378 9,612 9,852 10,807 10,351 8
9 9,318 9,551 9,790 10,035 10,286 10,542 11,527 11,075 9
10 9,939 10,188 10,442 10,704 10,971 11,246 12,218 11,815 10
11 10,535 10,798 11,068 11,344 11,629 11,920 12,950 12,522 11
12 11,167 11,446 11,733 12,026 12,326 12,635 13,728 13,274 12
13 11,837 12,134 12,436 12,747 13,065 13,393 14,551 14,070 13
14 12,546 12,861 13,182 13,512 13,850 14,196 15,423 14,914 14
15 13,300 13,632 13,973 14,322 14,680 15,048 16,350 15,810 15
16 14,098 14,450 14,811 15,183 15,561 15,951 17,331 16,758 16
17 14,944 15,317 15,700 16,092 16,496 16,908 18,371 17,764 17
18 15,841 16,237 16,643 17,059 17,486 17,922 19,473 18,830 18
19 16,792 17,211 17,641 18,699 18,535 18,998 20,641 19,959 19
20 17,799 18,244 18,699 19,446 19,647 20,138 21,467 21,158 20
21 18,510 18,974 19,448 20,225 20,432 20,942 22,325 22,003 21
22 19,251 19,732 20,225 21,035 21,250 21,781 23,218 22,883 22
23 20,020 20,521 21,035 21,877 22,098 22,652 24,148 23,799 23
24 20,823 21,343 21,877 22,751 22,985 23,559 25,113 24,752 24
25 21,655 22,197 22,751 23,662 23,903 24,501 26,118 25,742 25
26 22,521 23,084 23,662 24,609 24,859 25,480 27,162 26,771 26
27 23,422 24,008 24,609 25,593 25,853 26,500 28,249 27,842 27
28 24,359 24,968 25,593 26,615 26,887 27,559 29,379 28,249 28
29 25,333 25,967 26,615 30,338 27,964 28,663 33,486 29,379 29
30 28,875 29,597 30,388 42,471 31,873 32,670 46,880 33,486 30
31 40,425 41,436 42,471 48,539 44,621 45,737 53,578 46,880 31
32 46,200 47,355 48,539 49,753 52,996 52,271 32
33 57,750 33

35
 ANNEX 2
SALARY GRADE CHART

BENCHMARK POSITION SCHEDULE

POSITION/ TITLE SALARY GRADE

Laborer I 1
Messenger I 2
Clerk I 3
Driver I 3
Stenegrapher I 4
Mechanic I 4
Carpenter II 5
Electrician II 6
Secretary I 7
Bookkeeper 8
Administrative Assistant 8
Education Research Assistant I 9
Cashier I 10
Nurse I 10
Teacher I 10
Agrarian Reform Program 10
Technologist
Budget Officer I 11
Chemist I 11
Agriculturist I 11
Social Welfare Officer I 11
Engineer I 12
Veterinarian I 13
Legal Officer I 14
Administrative Officer II 15
Dentist II 16
Postmaster IV 17
Forester III 18
Associate Professor I 19
Rural Health Physician 20

36
SECTION 8. Salaries of Constitutional Officials and their Equivalent. — Pursuant to Section 17, Article XVIII
of the Constitution, the salary of the following officials shall be in accordance with the Salary Grades indicated
hereunder:

POSITION/ TITLE SALARY GRADE

President of the Philippines 33
Vice-President of the Philippines 32
President of the Senate 32
Speaker of the House of Representatives 32
Chief Justice of the Supreme Court 32
Senator 31
Member of the House of Representatives 31
Associate Justices of the Supreme Court 31
Chairman of a Constitutional Commission 31
under Article IX, 1987 Constitution
Member of a Constitutional Commission 30
under Article IX, 1987 Constitution

SECTION 10. Local Government Units (LGUs). — The rates of pay in LGUs shall be determined on the
basis of the class and financial capability of each LGU: Provided, that such rates of pay shall not exceed the
following percentages of the rates in the salary schedule prescribed under Section 7 hereof:

FOR FOR PROVINCES/ CITIES MUNIPALITIES

SPECIAL CITIES 100%
1st Class 100% 90%
2nd Class 95% 85%
3rd Class 90% 80%
4th Class 85% 75%
5th Class 80% 70%
6th Class 75% 65%

37
 ANNEX 3
WHERE TO GET THE SALNs
FOR PRESIDENT, VICE PRESIDENT, MEMBERS OF THE CABINET, AND OTHER
NATIONAL LEVEL EXECUTIVE OFFICIALS, YOU MAY GET THEIR SALNs FROM
THE FOLLOWING OFFICES:

Office of the President

Malacanang Palace
Trunk Line: 7356201
Trunk Line: 5641451
Website: www.op.gpv.ph
Office of the Vice President
Hall 1 PICC Bldg., CCP Complex
Roxas Blvd., Pasay City
Tel. No. : 831-2616 (chief of staff)
Fax No: 831-2618
E-mail: chiefovp@yahoo.com
Records Office, Malacanang Palace
Ground Floor, Mabini Hall, Malacanang, Manila
Tel. No: 736-1084

FOR THE PROVINCIAL GOVERNORS, VICE GOVERNORS, MAYORS, VICE

MAYORS, OTHER LOCAL OFFICIALS AND EMPLOYEES, MAY GET THEIR SALNs
FROM THE FOLLOWING OFFICES:

Office of the Deputy Ombudsman for Luzon

Agham Road., Quezon City
Tel No: 926-9032
Fax No: 926-8738
Office of the Deputy Ombudsman for Visayas
Palace of Justice, Capitol, Cebu City
Tel. No: (032) 255-0976
Fax No: (032) 253-0981

Source: Investigating Corruption by Philippine Center for Investigative Journalism (PCIJ)

38
FOR THE SENATORS, SALNs CAN BE ACCESSED FROM:

Office of the Senate Secretary

Senate of the Philippines
G/F GSIS Bldg., Roxas Blvd., Pasay City
Trunkline: 552-6601 to 90
Direct line: 552-6854
Email: osec@senate.gov,ph
Website: www.senate.gov.ph

FOR THE MEMBERS OF THE JUDICIARY

For the Justices:

Supreme Court of the Philippines
Padre Faura, Manila 1000
Tel. No: 523-0679; 521-7239
Fax No: 522-3211
Website: www.supremecourt.gov.ph

ALL OTHER PUBLIC OFFICIALS AND EMPLOYEES

Civil Service Commission

Constitution Hills, Diliman, Quezon City
Trunkline: 931-6850
E-mail: cscphil@csc.gov.ph
Website: www.csc.gov.ph

39
 Annex 4: SECURITIES AND EXCHANGE COMMISSION
Extension Offices
(Source: www.sec.gov.ph)

Baguio City Tel No. Fax No.

SEC Bldg., 76 Gen Luna Rd., (074) 442-2507/ (074) 442-8756
Baguio City (074) 442-8171

Legaspi City (052) 245-5627 (052) 480-8272

SEC Bldg. 2/F Chiniel Bldg. (052) 820-3095
Rizal Ave., Albay Dist.
Legaspi City

Iloilo City (033) 337-9984 (033) 337-2557

SEC Bldg., Gen. Hughes St., (033) 335-0025
Iloilo City

Cebu City (032) 253-5337 (032) 255-2874

SEC Bldg., V. Rama Ave., (032) 253-6987
Guadalupe, Cebu City

Davao City (082) 298-2170 (082) 298-0912

SEC Bldg., cor Luisa Drive
Univ. Ave., Juna Subd.,
Matina, Davao City

Cagayan De Oro (082) 857-4325 (082) 726-9482

SEC Bldg., cor. 14th and
Romero Del Lara Sts.,
Davao City

40
Annex 5: LTO Regional Offices
CODE/NAME OF
AGENCY
Registration Section
Regional Office No. I
Asst. Regional Director
Agoo Extension Office
Alaminos City District Office
Burgos Ext. Off (Bangui Ext.)
Batac District Office
Candon City District Office
Candon Licensing Center
Dagupan City District Office
Laoag City District Office
Lingayen District Office
Naguilian Extension Office
San Carlos City District Office Joel C. Mabutas
San Fernando City District
Office
San Fernando Licensing
Center
Tayug Extension Office
HEAD OF OFFICE
Merceditas E. Gutierrez
Graciano J. Tobias
Juan Victor A. Duyan, Jr
Merlene C. Dumo
Victoria O. Cuya
Felipe E. Andres
Arnulfo M. Maranan
Sofronio D. Nisperos, Jr.
Bramante A. Carino
Patricio P. Urmaza
Hipolito A. Arde
Jovita F. Dion
Marilou C. Gapuz
Ernesto Jesus L. Samonte
Johnny O. Pacis
Kathleen Deanna G. Salayog
41
ADDRESS OF AGENCY CONTACT NUMBERS
East Avenue, Q.C. 927-1420 / 922-0149
Aguilar Rd., San Fernando, (072) 242-1036 / 888-4962
La Union
Aguilar Rd., San Fernando, (072) 242-1036 / 888-4962
La Union
San Pedro, Agoo, La Union (072) 710-1364
Tanaytay, Alaminos City, (075) 552-7068
Pangasinan
Poblacion, Burgos, Not Indicated
Ilocos Norte
1 S. Ricarte, Batac, (077) 792-4719
Ilocos Norte
Barangay Paras, Candon, (077) 742-6167
Ilocos Sur
Candon, Ilocos Sur (077) 742-6167
AB Fernandez West, (075) 515-5428 / 522-0829
Dagupan City
P. Gomez St., Laoag City (077) 770-3823
Capitol Compound, (075) 542-6188
Lingayen, Pangasinan
Municipal Compund, (072) 609-1340
Naguilan, La Union
Roxas Boulevard, New Public (075) 532-3173
Market Phase 2, San Carlos
City, Pangasinan
Aguilar Rd., San Fernando, (072) 242-1036 / 700-5267
La Union
San Fernando, La Union Not Indicated
Pine St., Zone 5, Poblacion, (075) 582-3561
Rosales, Pangasinan
Annex 6: WHERE TO SEND REPORT

Office of the Ombudsman Presidential Anti-Graft Commission

www.ombudsman.gov.ph www.pagc.gov.ph

MERCEDITAS GUTIERREZ Constancia De Guzman

Tanodbayan
Office of the Ombudsman
Agham Road, Quezon City
Tel: (02) 926-8710; 926-9032
Fax: (02) 926-8709; 926-8776
VICTOR FERNANDEZ
Deputy Ombudsman for Luzon
Office of the Ombudsman
Agham Road, Quezon City
Tel: (02) 926-8734
Fax: (02) 926-8738
Chairperson
Presidential Anti-Graft Commission
State Accounting and Auditing Center (SAAC)
Building, Commonweatlh Avenue, University of
the Philippines, Diliman, Quezon City
Tel: (02) 924-1311
Fax: (02) 925-8928
Revenue Integrity Protection Service
www.rips.gov.ph

VIRGINIA SANTIAGO Gaudencio Mendoza

Deputy Ombudsman for Visayas Undersecretary, Department of Finance
Palace of Justice, Capitol, Cebu City DOF Bldg., BSP Complex
Tel: (032) 255-0976 Roxas Blvd., Metro Manila
Fax: (032) 253-0981 Tel: (02) 523-3465
Fax: (02) - 521-9495
HUMPHREY MONTEROSO
Deputy Ombudsman for Mindanao
4/F Herrera Building, Alvarez St.
Davao City
Tel: (082) 221-3431

ORLANDO CASIMIRO
Deputy Ombudsman for the Military
Office of the Ombudsman
Agham Road, Quezon City
Tel: (02) 926-8747
Fax: (02) 926-8776

42