•

A world-class Army that is a source of national pride.

PHILIPPINE ARMY
MESSAGE FORM
PRECEDENCE ACTION/ PRECEDENCE INFO
PRIORITY I

FM: CG, PA DATE TIME GRP

TO: ALL PAMU COMORs (110; 210; 310; 410; 510;610; 13 September 2019
710; 81D; 91D; 1010; 11 ID; MID; SFR (A); FSRR; SECURITY
LRR;AAR; TRADOC; ARESCOM; ASCOM,HHSG; CLASSIFICATION
AIR; ASR; CMOR; 51EBde; 52EBde; 53EBde; CONFIDENTIAL
54EBde;55EBde; 1BCT, 500ECB ORIGINATOR NUMBER
Director: APMC; FC,PA;
Chief Of Office: APAO; ASPA OESPA CNR: 0413-09-19
Attn: Chief, OESPA

1. References:

a. Inter-Agency Task Force on the Harmonization of National Government

Performance Monitoring, Information and Reporting Systems A025 IATF Memorandum
Circular Nr. 2019-1dated03 Sept 2019.
b. Section 8-10 of the Code of Conduct and Ethical Standards for Public
Officials and Employees (RA 6713).
c. CSC Resolution 1300455 Review and Compliance Committee for the
Statement of Assets, Liabilities and Net Worth (SALN).
d. SOP Nr 09 GHQ, AFP dated 28 June 2017: Guidelines Statement of
Assets Liabilities and Networth (SALN). (Attached)
e. OESPA SALN Primer (Time and Guide) on the Submission and Filling
of SALN of Military Units/ Offices. (Attached).

2. Per reference a, b and c, be informed that all public officials and employees
are required to declare and submit detailed Statement of Assets and Liabilities including
Disclosure of Business Interests, financial connection (s) and Relative (s) in the government
service. Moreover, all agencies are required to establish and conduct Review and
Compliance Procedure of SALN. This is also one of the guidelines issued by Inter-Agency
Task Force on the Harmonization of National Government Performance Monitoring,
Information and Reporting Systems (A025 IATF) to all government agencies including the
Philippine Army to qualify on the grant of the Performance-Based Bonus (PBB} for Fiscal
Year 2019.

3. In this connection, all PAMU Commanders/ Chief/ Director of Offices are

reminded to ensure the following:

a. There shall be a Review and Compliance Committee down to company

level with appropriate orders. The RCC shall be designated and authorized by Unit
Commanders.
b. Conduct of Unit Review and Compliance Procedure of SALN following
the OESPA SALN Primer.

Honor. Patriotism. Duty. RNIOE$PAIPABIRM/f3-o9-19

 A world-class Army that is a source of national pride.

4. Per reference d, Function of SALN Review and Compliance Committee:

a. Received the SALN of their personnel and evaluate if the same is

submitted on time, complete and in proper form prior submission to higher hqs. In case of
PAMUs, they shall submit the original copies of their SALNs to their respective
Ombudsman.
b. Shall notify the Declarant of any discrepancy noted, in which case the
declarant shall be allowed to make the necessary correction and/ or supply the desired
information within non-extendible period of 30 days from the receipt of notice/ order. In
I similar way, those who file SALN shall be given the same period to comply. To this effect, a
I Compliance Form shall be accomplished by every office/unit to be submitted to unit OESPA.
5. Failure to comply with the said guidelines will mean automatic forfeiture of
PBB FY 2019.

6. Further, you are directed to cascade the attached SOP 9 GHQ, AFP:
Guidelines Statement of Assets Liabilities and Net Worth and the OESPA SALN Primer
(Time and Guide) on the Submission and Filling of SALN of Military Units/ Offices to all
personnel during Troops Information and Education and submit an Activity Report to this
office (Attn: PAB) NLT 07 October 2019.

7. For strict compliance.

DRAFTER Office Tel Nr:5584/6599

CPT JOAN~NTEChief, PAB

!Ml) PA

RELEASER

LTCH

Honor. ~trlotlsm. Duty. RN/OESPAIPABIRM/13-09-19

 . _,,,......_
~/
•
.
!..ff /'d)QU~RTERS
PHILIPPINE ARMY
Fort l',ndre~ Bonifacio, Metro Manila

STANOARD-OPERAllt.JG PROCEDURE 12 November 2015

NUMBER -~~

1. AUTHORITY:

a. Republic Act f-.lo . 6713 .

b. C~iJ SeMCc Cotnmission (CSC) Memo Circular No. fO.s.2006
amtcsc Memo Re00.uion No . OfHl231 dtd ApriH , 2006 .
c. Manual 1'>r Courts Martiat, Af"P
d. OESPA , PAMU Staff Memo did 1~ April 2014

2. PURPOSE AND SCOPE:

Thio SOP prescribe~ or serv~ ~a guide on the timeline regafdi\g

submission of SALN by lhe Miitary untts. o1fices and ils personneJ NI order to avoid
coJJesponding punishment meted to the unit CQmmanderslchiefs of o.-tees as
presc-rl)ed by Phl..,pine l8W$ snd Circutarn or Resotulions of higherauthorilies.

3. BACKGROUND:

RA 6713..Section 8 . Sta#Rroon~ and Disclosure - Public official.t and

empbyeu bave an oblQation to accomplish and subml dec'.dtalioM under oath,
a11d t/Je p111Jfk; bas the tigflt to know tbei aue~. fiabllif!s, •et worth and fnaaciaJ
and t!luMltss i'ltere-~ iftcluding those of tl>ttil' spOtJSes and-unmarlied childlfm wtdet
~ea {181 ~an af age litling m fbeir bouehoJ1s; and

CSC Memo Citwlar Ho, 10.s. 2006 with RGSolution Ho. 06-0231 dtd April
7, 2606 amencling Rule V111 of the Mmno with subject: Reviet'I and Compliance
Ptocedute m the Fling and Sclbm~sicm of the SALM and Disdosc11e cf Business
lntenut: and F1m1ncial Connecmn wlh S12c00n 2 .. Dut~ of the ~d of
Ol"ficWCommand~r d IWit.uy Units. Upo1t iecei.titg the SAL# forms, the
Cbienfeiad of Offic~ommandf!r of Milhiy UJJits shal ei.Wllale t/Je same to
delrumine whether said .ttatftme#TU ~ been pmpe~ acrornpfshed. A SALN is
deemed pfODetty accompH.shed when all @Plt:able infonnatb.1 or detaj& requiled
thefftin am prov iJed by the f"ller. Items tt0t applic~ble to the tier .sf10uld be ma1*ed
NIA (not applicable ) and Sec;aon 5. Transmittal at submitlt:d SALNs t> concerned
(}Ovemmfntf at'}encie$.

Wih U1e pokies steted above , n is incumben1 for the Ph!ippine Army, ac an
ngency of the govemment, to compty wlh the s8id mandate wlh Ile m·o djfed
Tirnetine and PA SALN Transmittal Forms i, 1a and 2 way ahead of usual
deadline to catch up wtlh afl lhe repor1ormllrmnisteriaf requirements consaertJg PA
is.one of the bigge&t govemmem agenc~. Thi~ SOP is intended to ~rve ac guide
for au Unit Comm~mders/Chiefs of offi;es/OESPA'/Personnel OfflcersJOeputies!Ex-
,..
0~1NCOs 1c r:d;u~t and rlo;fir:c each ret1p{)nr;1b1lity year in f:rt<l ye~r-out
down from
company 01 office levels ll-'Ar..1Us 3rd Hl-'A) to 8a!lalion and Bngade level!J io !tie
Phitppine Army Mata Umf!} iPAMus·1 t:r their counte:pi:.rtt- r. c::~ &r1d CSS: unitr; m
orrte1 !o r.omp~! ac:cordingt1 tor the fu!ft.)Wu1g n::::isr.n~

a Pro~!uctb1ty :nc~mlove Bonuf; (P16} arn.l or Perfonnant-e Based

Bonus (PEB 1 V'itl not he fo1teited ~H 11ici.ir lowe1 rating.

c. Submit SALN of rer~or1net 100 perr;ent os m~n~a!ed

t OE..::PA PA lo focu~ on Us mandaled \a~k of mai~mg and

rev1sin1J potir.y when n-t';:.-:-:;s.:HY

4 POUCtES

a. Pffl rfopublk Ad fRA) 6113 An eel c~:::ib!ishlf1g a code (1f

tQm!uct 5nrJ t!i.h~~s! st~ndatf.is for public otfl1'.:\.'il~ a:1d :!mplu'yet::"S tr: upho!rJ th.i:: time-
hon<sr~rl ptinctf}I\'! ·:sf pub!1c: office being R public tru~t. granting incentive~ and
rewa1ds for e11emplary seNice er:umeral1ng prohrbiferi acts ano trnnsaclions and
provKi m9 pemdties fot ·1tolatmg thereof end for (}~her purpose-:.

SALN 1z the &!31ernent of R..;set~ hah1h11es and n~twortr: , ancl c!~c1,,su1e of f:mmtiel
conneCltons or tn1s1ness 1meres~ am! irJent1f1ca~ton o: relat~1ef:\ wtthrn the fourth
degree of con .J.anguinity or afftnriy Further . 1t 1r: af~c· fequht::i' ~he declamnt to name
h1s1t1er /iitd.!C. ::".;u-.Je, :v,d mso who alt' in lne govemmP.nt ~er.rtt

.
Metno Circular No. 1 O.s. 2Jt06 with Reso•utton No. OG--0231 dtd Aprii l ! 2006
amending R•tfe vm fJ! th;: Mem•) with subie-ct~ Re·.i11~~~ anq Compllanr.e
Procetime in th-= Fifing an<! Submiefiion of ~h~1 ::::!aiement rJf A~s:H, l1Rbi!it;i:;$ and
Ne!worth and Disc!c:;ure of 6u&mess Interests ~md Finan:;ial Cc,nnec!1nns .

Sedion 2 - Dunes of the Head of Office/Command<;!r of Milit&rJ lJnit.s. Upon

receivtilg file SALN rorrns. the Chief H~acf of Otfice/Gomm;;w~1f.; ot ..11;:.t.a1y Un.~s
r.;hall evaluate th;; ~ame to ricterrnine ~h~ther ~a1cl ..,tatemem:; ntive bt:t:n jHOperlv
arccmolr.::hed A S.ALN 1~ deemed properly 3ccomptished when all apµhrnb!e
inform.!ifon or detat!~ r.::qum::d therein are prnvlded by !be flier ltP.mr. nci apµhcahle
to lhe filer st~Cluld lle marked N.A <not apµ!icittile\

The Ch1ef.Heild of fhe Per~onnel·Adm;n Dr1i~ion Unit"HR~.:10 ~ha!! ::;ubmit a I.st of

vr
empl'1yee!: in ALPHABEltCAt ORDER who : a fi!et:i their SALN~ wrth comple\e
1

data , b ) ftlerl l'lieir :-=.~.LNs buf •;rifh incomplete cfafa; and c _j did not tile !ti ei1 SAL N:.;
To tht hei:<d ofoffice, wpy funw;h..;d C -=:.t: , on nr hcftlre f;,iay i5 {If every y eat .

S4:'ction 3- Mmisteriai Duty of the ~ad of OfficeiC-hkdiCommsn-d,u. Mil•tary

!Jmt to Jssoe Cotnpltan~e ()rrler~ lmm~dic.itet1 upfJn rer.ett}~ ot the ;'}f:')(€mt.'!nl11'}n11d
list and recornmendaHon, it shall be 1he mm1ste1ml duty of the Heed of Office ·ti) 1:1sue
en order requiring fhose who have incomplete·dat3 in their SALN to ccin,;r::.t·!;uppl·;
the desired information and those who did not fiie.isubmit their SALN$ to comply
within a non-e)(tencfible period of 1hree (3) days from receipt of said order.

Section 4- - Sanction for Failure to Complyllssuance of a Show-Cause Order.

Falure of M official (lr employee lo correcttsubnut hiS.fler SALN in accordance with
the procedure and wihm the given perod pursuant tQ Ile direcit1e in Section 3
hereof shmJ be a· ground tor disciplinary action. The ChiefJHead of
Office/Commander of Miltsy Units shall ~sue a $hOW-C8U3e order dlrec:ting the
orr.:iat or empk>yee concerned to submit hi&/her comment or counter aftldavl; and f
the eVldence ~ warrants, pr~ed wih the conduct cf the adminislratNe
proceedilil$ pursuant to 1he -UOform Rules on AdminlstraHve Cases in the Civi
Service (CSC Resolu1ion No. 99-1936 dBted Augoot 31, 1999). The offense offailure
to fie SALN ts puroohable under Rule lV, Section 52 (8) (8) thereof, with Ile
foik>wing penafties:

n .) 11t Offense- S'\J.spension for one (1) d11y to 6 months

1111
b .) 2 ·owense- Dismmitl from the 5ervk:e

Section 6. TranslN«al of SALN ~ubrnisision to concerned Q0'1emment offices.

OESPA, PA modifted ft with runeline and SALN Transrrittal forms 1, 1a ·and 2
way ahead of U8'U81 dead&le to catch up with all the teportoriaVministerial
requirements prescribed by higher authorities considering PA fS one of the i)lggest
government agency. (Note: Henceforth, OESPA, PA 'Mff no longer entertain
individual submission since heads of untts/office$/cmdss have minl:teri8J duty as
presciWed by higher authorlies)

WHERE HOW~MARKS)

f1Y
before Hqs/Otti:es
H Dec Dep, Bde BnHqs
end Oep, OESPA BdeHqs
92 Jan PAMUHqs
Coy Sulm•HIGA · of ~ copes o
Hqs/Ofti:es at . compiled in ffve .sep•nate fOlders in
PAMUs and alphabetical . onfer as penn1nent
HPA . package will SALN Transmittal Form i
fAtlachment A) in "1anl and soft• copy.
'Hard" copy will be labeled and
} patterned same as fle~e of softcopy
(in CO) as: name of unit that submitted,
unitlollice recipient, •nd SALN yeer as
folk>ws;

1) A14188lDPAMU.sALN2t1i
2) M41BllOPA-SAL tat15
3) A141811DAFP-SALN2t15
3
 - - ------------- 41 AH!B81DOM8 SAf. N~u"'i&
s A141B~ 1 ncsc.s.ALN2015

*Note: -=.!)ft '°uP / · t:r w1 I be 1n f;,1S

'-l<r"'f fumrnt w1th ~ALN T1ansn~1tt.:ll Fc1m
t-(O 1-Hyµi; rt 1J. , •tt,, ~can'1ed s,~_lN
Javed 1n pdf <mi,. , P .,,,, :}t •,!!1ratiny
the ~eqsl nr ~r1 o oye~ nr tia~ll :a:ir.
~umame da:. h 1 t '"1 ~" file name all 1,,
~mailfont {·~ar~i..:: 83Jl~2 ~gtceE:.
' smlnZ015 (to be tfi.Jl(1AOEU to OESPA
An:-h1vt" Sy-stt:"n ••lt PAf'.JET}.
Oi~ o·· -i;,;- F'l-0 (toe! Bn Brie r-c: - C..onsohdate. - seq r_t""_g_a...,.te--a-il-...,C-D'"""L_-U_p-.
befo·e Ex 0 cf _ '....: 1-;q mscrt to e;:panEJed ENV"fl OP~ and
~I} Jan .;ubm1suon to 'J!l.,•.,~u i-it1th SAi.N
nc1 .Jc.!~·yp')1'1r ff~nsmittal f-urm 1 WPfl 88 pe~ In
F"A~1t r .J.LPrlASEfl, AL OROt:R us ,1
t>el w.· Brt 13th.. other Pt.MtJs and SAL N
rrtV\Sil1ittt I fOlltl No 2 tAtUH.. hrn1;nt B}
l ':.r,grBd ... botr •Mth ~1gnoh.11 e of Ex o. [iep ~t!1d
l. AiJf.,JJ; f'r.. 8r!e C!'1,l .l.i\:: 1 J~~iect .\LL CAP~
'fir! ~f A sa1.te 0$ ·~oif :::o~~ t 111 CD~ fl",
..:. ' f, PA
~ Ji.f.>4(1 Dfl. 14lI::WiO}>AMIJ SALN2015
f: Ai-pp, 141EP.lOP/:..-SALn201 &
iTk:i 1\ 14lE::HDAfP-SAI.J1n111f1
:-' :F 0 ii 141Btll0t.tt.tfl -::>AlNi'v15
9l1Rr 51 1418('; HI,.. :i I:. !':Al i'f2()15

1
See *-.tot" aut). e ..,t·1d "011"iohdi:ite all
t 'D::. to ha·Je c, 1{. , : ,
..
'OilOl----=~,..-"-(-==a-=f'""-.~"""p=-;:.=-:.-·-...,,l)""'f""':""'o=-f',.,,,.,---~~-cgregate all "c""-o..,,.,_L_.,\l_p, .... on"tPile,
before P/J..t/' J·, 1 to :-·;r, OM5 and 0 t>. wnti
subrni~sion
2f:feb t'• · -.Alf'J Trn!1smittat fom; i, 1a & 2 witn
~10fl<tk11.a Oi OL~i...p_ Ch1ef1Deo -J 1 1d
rl~A 0;1-;(;d · .. r11<lt. PA'vhJ \\1~t label same as soft
PtV.1.Jt. ht'!. r umy m CT az:

l >''llV(''"fl"' ~41B&iOPA-JAlN20i f
foHl•·nJlf-tW.t.:I < 1411 .amA~P ...<,ALN1915
opez ::\t :. 14lB81DOMH S.i:\LN20i !i tl TC
HH·G Ut.~f~ and berov..l
I Ath 1tl 'IQ .... . ~J 14iEiumrsc SALN2015 { r .
<.... r.1' 'Jr.iv ~ e and below•
I \. om )jj')SIO l f' .. 8HJPAO? S.f,LN2fi15 (COL-up}
,r;:; • , ~nr!
Offic,.. of lh~ See tNote ubo.e 1nd <..on•;(!hdaie ail
C.:'l'\rl.JO' 11un 1o ha,1~ o .~ r;o in alphRbet1cat
•.... (ir
r0ftt'i6 ;r order p..:;.· f,.•.11 ~ '~ ltf er PAMlJ as a

~on--orl.en
before an~ its
OE'SPA
per~
rtltJ"t ~
PJH. •)
( 1 fSPF. p~
tl pet WN1Je

-- --- -- --
'.:>etJP.:gatc ail COt-up~ ccmp1fe 3'1CI
subm;s~ion to (.,,,Q \~1:.t SALN
cl
 -
T1ansrnittoi F~w?t lri & 2 -A'i!ll signalu t:
of oe.PA 1·~ .._f _. .... ~·:GP~ with label
~-; 'i~n e % Ms oft l.OPil m cu as

t4ftl8IO.~f P-<iAl rH015

1_ - --- - 21 :r:_AOP_~A~N2f/1!) rcc.11-upJ
tlote Tr1t 0E PA i=>A ~.H·· i.~~mnec tr.e t.olor of the e~pn:-,.; .. g t>nv~lop~s to be
u~eo by PA£fs 1 'Jt'' 'i~a1 a!: rollo 1.1s

fl 'l'"el <ll!6-brown (1.UB3IOPA SALN20i5,

l'• Year 20 1 7- meen 114183IDPA SAL N2ft16
r "ar 70!'?-hro~rn {i<!f8r.IOPA.S/\LH/t)1l,
dJ Yf'a1 2019 - g een 114168!0Pfi.-SAlN101r.J and

Section it} PPu,iltyl,ans Hon uf { <;,<. Kf::.,u,ut!on No. Mi-OJ !1 uM t1.r~nl / :Zf.06 to
lhe: He::id "'/ urnre e... tl or •t~e :1~ ief t-ieL~d of ille ~ersonr .~ i.ici •• !' ::,.vi.. ;o~ n
V... lP'·"l' w1 - fai t>tf ., >;Prform Hleu dll! ~·. r1&y ht i~id frnh!{- r:-,: • im~le tif"Qle('t
of auty un:.f~ t ~fJ(h1 .v Cf'ri ..1'e1 l :::'1.1E.t!11Je A r l k I Boni<' \; r ·'le AdttlJOIS\I a!l\i e
l Orlf; (•f '. 1i="° l\f ... !·. ; or~Jf'r Jo 9L I .-riJ c.~:i}Y •r 11 ••w .. r. p,~ Manuel for
Court~ M ~....\ n~ the Af fl.

c p ..f Msnua! for Courts Martuil {M' IA;, AF?

A1t1cl'.! of '1%1 (/'.Wj 9., t'--On:lud Onller.ommg an Of'fi: {.r r..i,} i:; Sentietmnt ami
AW 91 rC1Jr,61r t ~·retsidu::mt trs f;r;lll'f QrrlP.r afll1 M1ht:H\' tJ1~r·1n•mt>J of Mr .M,
AFP n v r.·11:- ·•on wilt· .~e~ b o1 tht> r P~r1Jl.!t!ti,.. NfJ On 023 4 1td l\1J'il l. 2006 -
Ail Chrefs l'' ~~lf:ce!Cummanders uf r.1il t,:v Jnit -Alu ;a· c l1 . . rton; lne c!i•fies
and re!;;p{J' • ,. ·~ r .,,fr reg fd~ 1~ t..•Jb n.~~!(.ht of -:.t:u.:-. ..,.,€r '" ('.'{;u 1{l tl(;
cha19~!.! wiir1 ... ,. prr1y!(i• rt tty ~ate. ~i,..

Hfttbv1ty:

. ;l!t /
{!. ;j t • -{t •
LUI !NCft,fT A :ACDERAS
• ,r;!r....,.. •.:; · • J1": PA
Anri:J t d t1!a• 1

Attachment

A . ~Al N 1 ransmi tal fosm 1 /h fr onn 1 a-tt•lm1el up only)

fJ SALN Transm1ll>.1l form 2
C S1'\LN f .)fin 2015
 FLOW CHART FOR SUBMISSION OF SALN BY THE
PA MAJOR UNITS (PAMUS) WITH TARGET OATES

t
Legend·

, - UniVOffices
w/ file
storage t
- Units

11

.
 GENERAL HEAOOUAK &crt~
NBC/~g/6141
/. ARMED FORCES OF THE PHILIPPINES
Camp General Emilio Aguinaldo, Quezon City
28June2017
OTAGIAFPRD
STANDARD OPERATING PROCEDURE
NUMBER 09
,.
GUIDELINES STATEMENT OF ASSETS, LIABILITIES AND NET WORTH (SALN)

1. REFERENCES:
a. Republic Acl Nr 3019 - Anti-Graft and Corrupt Practices Act
dated 17 August 1960;
b. Republic Act Nr 6713 - Code of Conduct and Ethical Standards
for Public Officials and Emptoyees and its Implementing Rules dated
20 February 1989;
c. Executive Order Nr 02 entitled, °Freedom of Information
s·:
(FOl)dated 23 July 201 and
8.!i' Memorandum Circular Nr 03, CivU Service Commission
{CSC). Subject Amendment to CSC Memorandum Circular Nr 2 s-2013 (Revised
Statement of Assets. Liabilities.- and Networth [SALNl Fonn) dated
17 February 2015.

2. PURPOSE:
a. To require all active military personnel and Civilian Employees
of the Armed Forces of the Philippines (AFP) to declare and submit detailed
statement of Assets and Liabilities, Including Disclosure of business interests,
financial connectlon(s) and Relative(s) ln the government service, pursuant to CSC
Memorandum Circular Nr 03. s-2015 dated 17 February 2015, in conjunction to
Republic Act (RA) 6713 (Code.of Conduct and Ethical Standards for Public Officials
and Employees); and

. b: To provide guidelines and procedures in the proper filling out

and disposition of SALN.

13. SCOPE ...

Page 1 of 11 pages

-RESTRICTED
---------
AFP COl9 Valuss: Honor, Service, Pattiot/$m
SOP Nr 09, GHQ. AFP dtd 28 June 2017. conm:

3. SCOPE:
The tiling of SALN shall apply to active mHltary personnel. including
cadets1 probationary officers and trainees on continuous service for one (1) year,
and CE, on regular employment
4. GENERAL INFORMATION AND GUIDELINES:

a. AFP personnel required by law to file SALN shall, Within

30 days attar aMumptlon of otrtce, and on or before 30 Aprfl of every year
thereafter, and within 30 days fonowtng aeparaUon/retlrement from the service,
accomplish and dectare under oath, hislher Assets. Liabilities, Networth, Anancial
connection and Business Interest. Including that of the spouse, If married and of
unmarried children below 18 years of age, lMng with the Deciarant

b. Within 30 days from the date of assumption of office, the

personnel concerned shall be required to sign/execute document gMng authority in
favor of the Ombudsman to obtain from aH appropriate government agencies, such
documents as may show assets, liabiHties, and also business interest(s) and
financial connection(s) in previous years, Including the year they first assumed office
in the government

c. Personnel shall identify and disclose to the best of his/her

1

knowledge and information, relatives in government. up to the fourth (4~ civil degree
of ~lationship, either by consanguinity or afflnlty, Including BUas, lnso, and Balae.
f'

d. SALN may be available to the public for scrutiny upon showing

legitimate purpose thereof. Reasonable charges to cover cost of reproduction,
malling, certification may be assessed. For security reason, the address of the
Declarant and that of his/her spouse and children may be shaded.

e. Spouses who are both public officer/employee shall have the

option to file either jointfy or separately. rn case of joint and separate filing. all real
and personal properties shall be declared, including their respective capital and
paraphemaf properties. However, in separate filing, properties shall be declared, but
only properties as pertains to the Dec!arant shall be computed.

f. In case where the Decfaran~ spouse or children (below 18 years

of age, living with the Oeclarant) has properties to declare that cannot be
accommodated in the SALN Form, additional sheet may be used to be attached as
an Integral part thereof.

/g) Change of .. .
Page 2 of 11 pages

BsSIB!Q!&D
AFP COl9 Values: Honor, S81Vfce, Patriotism
 SOP Nr 09, GHQ. AFP dtd 28 June 2017. cont'ri:

g. Change of civll status after 31 December of the period. covered

shalt not affect the nature of the properties.

5. CONTENT OF THE STATEMENTS AND DISCLOSURES:

a. ASSET - Include personal and real properties located within or

outside the Philippines, whether used in trade or business, owned by the Declarant,
including those of spouse and unmarried children below 18 years of age living in
his/her household.
.
1) Real Property - refers to property which is immovable by
nature. It shall indicate description, such as land, or land with building, a house, a
house and lot, condominium unit or improvement. I.e. extension of the house or
garage, and the like. It shall also be classified/described according to use,
i.e, residential, commercial, agricultural, industrial, or mixed, etc.

a) Declaration of real property shall indicate its

Description, Kind, Exact Location, Year and Mode of Acquisition, Assessed Value.
Fair Market Value. Acquisition Cost, including Improvements thereon.

b) The Declarant shall indicate whether property is

titled, covered by a deed of sale, inherited, donated or subject of an extrajudicial
setttement of estate but whose tiUe is not yet transferred.

{c) Assessed Value -the amount indicated in the Tax

Declaration of the real property issued by the Local Government Unit (LGU)
(Assessor Office) where the property is located.

d) Fair Market Value - the prevailing rate of the

property In an area/community indicated in the Tax Declaration of the real property
concerned.

e) lmprovement(s) - work(s) made and/or introduced

that add value to the property, such as development, repair/renovation made on the
land or building after acquisition. Improvement to the land or building/structure
maybe declared either separately or integrated with the land to which the
improvement pertains.

f) Acquisition Cost - amount of money paid to

acquire the property. It may also mean expenses incurred for the manufacture and
construction of property. For property received gratuitously, e.g. donation or
inheritance, no acquisition cost shall be declared thereof. However, the fair mari<et
value and the assessed value of the said property must be declared.

/2) Personal . ..
Page 3 of 11 pages

B.E~IB!.QI~I2
AFP Coro V~lues: Honor, Servlc9, Patriotism
SOP Nr 09. GHQ, AFP dtd 28 June 2017, cont'n:
2) Personal Property - Items that are ·generally
movable/tangible, such as firearm. jewelry, appliance, furniture, ~otor v~hicfe, etc.
It shall also include investment, Cash on Hand/Bank, negotiable instrument,
securities, stock, bond, and the like.
a) Entry shall indicate the date/year, mode and cost
of acquisition. or the value of the said property. ·
/

b) Personal properties collectively acquired that are

considered of minimal value, such as books. clothing, etc., maybe declared
collectively, indicating there in the estimated total cost In which case, the Declarant
may Indicate "accumulated" under the column for Year Acquired.

c) Personal property, such as Cash on Hand/Bank,

as well as stocks and the like, denominated in foreign currency shall be converted in
Philippine currency. computed at the prevailing exchange rate as of 31 December of
the period covered.

d) Property ccrowned with other individuals shall

disclose/indicate only the proportionate value/share in the property.

e)
Property subject of either a chattel or real estate
mortgage shall be declared. The acquisition cost shall carry the actual
lease/mortgage price.

f) Property being paid on installment basis shall

deciare the total contract price with the outstanding balance of the loan as of
31 December of the year covered to be treated as Liability.

b. LIABILITY - refers to financial obligation or anything that may

result to a transfer or disposal of an asset. It includes not only those incurred by the
Declarant but that of his/her spouse and unmarried children below 18 years of age
living in his/her household. Liabifity exclusively incurred by either spouse, without the
consent of the other shall be considered as exclusive/separate liability. It shall
indicate the nature of liability, name of creditor(s) and the outstanding balance.

1) Outstanding balance - refers to the amount of money

that is still due and demandable as of 31 December of the year covered.

2) . Nature of Liability - refers to the type of loan obtained,

such as Government SeMce Insurance System (GSIS), Pag-IBIG Fund, PROFUND
Armed Forces and Police Savings & Loan Association, Inc. (AFPSLAI):
Philippine Army Finance Center Producers Integrated Corporation (PAFCPIC) and
the like.

le. NETWORTH
Page 4 of 11 pages

B.E§.IR1CifL2
AFP Core Values: Honor, Servk:e. Patriotism
SOP Nr 09. GHQ. AFP dtd 28 June 2017, eonrn:

c. NElWORTH - the amount by which asset exceeds liability. It

is the sum total of assets (real and personal) less liabilities. The acquisition cost
bOth in personal and real properties shall be used as baseline in the computation of
Networth.
1) In case of separate filing by married Individuals, Ne~orth
shall be computed from the properties and liabilities pertaining only to the Deciarant.

2) For married Individuals opting for joint filing, the total

assets and liabilities of both the Oecfarant and the spouse (capital and .paraphemal
assets and their respective Rabillttes) shall be the basis in the computation of
Networth. Excluded in the computation are real and personal properties of unmarried
children below 18 years of ~RQ in the Declaranfs household.

3) Capital and Paraphemal properties- refer to both

personal and real properties that are exclusively owned by either, the husband or the
wife, as provided in the Family Code, as follows:

a) Property acquired during the marriage by

gratuitous title, by either spouse, and the fruits as well as the income, ff any, unless
otherwise expressly provided by the donor, testator or grantor that they fonn part of
the community property;

b) Property for peraonal and exclusive use of either

spouse, such as jewelry. etc; and ·

c) Property acquired before the marriage by either

spouse who has legitimate descendants by a former marriage, and the fruits as well
as the income, if any, of such property (Article 92, Family Code).

4) Conjugal or Common property - refers to property

acquired during t~e marriage, whether the acquisition appears to have been made,
contracted or regtstered In the name of one or both spouses, unless proven to be
excluded (Article 116, Family Code). The following are conjugal properties;

a) Property(les) acquired by onerous titfe during the

marriage at the expense of the common fund, whether the acquisition be for the
partnership, or for only one of the spouses;

. b). Property(ies) obtained from labor, industry, work,

occupation or profession of etther or both of the spouses, such as fishing or hunting;

/c.) Fruits, natural . . .

Page 5 of 11 pages

B.E~IBl~I~Q
AFP Core Valu6s: Honor, Ssrvlce, Patriotism

"
SOP Nr 09, GHQ. AFP dtd 28 June 20f7. confn:
c} Fruits, natural, industrial, or ciVil, due or received
during the marriage from the common property, as well as the net fruits from the
exclusive property of either spouse;
d) Share of either spouse Jn the hidden treasure
which the law awards to the finder or owner of the property where the treasure is
found; and
e) ,. Property(ies) acquired by chance, such as
winnings from gambling or betting.
d. FINANCIAL CONNECT,ON AND BUSINESS INTEREST(S)
- refers to other sources of income or existing interests in any business enterprise
or entity, aside from salary In the government. It may also mean the Declaranfs
existing relation with any business enterprise or entity, as owner/propnetor, investor,
promoter, partner, shareholder, officer, managing director, executive, creditor,
lawyer, legaf consultant or adviser, with an expectation of remuneration for the
service rendered or investment made.
e. RELATIVE(S) IN GOVERNMENT - refers to the Declarant's
degree of relationship, either by consanguinity or affinity up to the fourth (4th) civil
degree of relationship. The Oeclarant shall Indicate hishler relationship, the position
as well as the name of office/agency and address of the relative.
1) Relative by Consanguinity - refers to the relationship by
bloodline from the same stock or common ancestor.
2) Relative by Affinity - refers to the relationship of one
spouse to the relatives by blood of the other spouse, including Bilas, lnso and Ba/ae.
Ba/ae refers to a parent of the Declarant's son or daughter~n-law. Bi/as refers to a
Declarant's brother/sister-in-law of either spouse. lnso refers to the appellation for
the wife of an elder brother or male cousin. The following are the guidelines:
a) First (1st) Degree
(1) By Consanguinity- father, mother, son and
daughter; and
(2) By Affinity - fath&r-in-law and mother-in-
law (Balae}.
b) Second (2~ Degree
(1) By Consanguinity - brother, sister,
grandmother, grandfather, grandson and granddaughter: and
(2) By Affinity - brother-in-law, slster-tn-law
(Bl/as), grandmother-fn..law, grandfather-in-law, granddaughter-in-law and
grandson-in..law.
le) Third (3rtt) . ..

Page 6 of 11 pages

------- ---
RESTRICTED
AFP Com Values: Honor, Service, Patriot~m
SOP Nr 09. GHQ. AFP dtd 28 June 2017. conrn:
c) Third (3rd) Degree
(1) By Consanguinity - nephew, niece, uncle
and aunt; and
(2) By Affinity - nephew-in-law, niece-in-law,
uncle-In-law, auntie-In-law.
d) Fourth (4~ Degree

(1) By Consanguinity-first cousin; and

(2) By Affinity-first cousin-in-law ((nso)
6. COORDINATING INSTRUCTIONS:
a. In order to prevent unauthorized insertion or pulling out of
pages, pagination shall be numbered consecutively and read as page 1 of the total
number of pages (page 1 of 3 pages), and so on. .
b. In case of married individuals whose spouse is not employed in
government and those both in government opting for separate and joint filing, both
spouses shall sign to indicate concurrence. If not available, such as when one is
overseas or is physically incapable or actually separated, an explanation shall be
provided in a separate sheet, as annex, to be made an integral part of the SALN.
c. Filling up of SALN may be handwritten, computerized or
typewritten with original signatures in all the copies. In case of handwritten, the
Oeclarant is required to write legibly. No unnecessary marking shall be made on the
form. In case of mistake/erasure, the wrong entry shall be marked with a single
horizontal line to be initialled by the Decfaranl ·
d. Additional sheet, as provided for in the CSC Memorandum
Circular No 03 dated 17 February 2015, may be used, as necessary.
e. Release of copy of SALN shall be acted only upon request of
the person concerned as approved by the person in authority.
f. Copy of SALN shall be retained within ten (10) years. After
which, the same may be disposed. unless needed in an ongoing investigation or triaf.
g. Accomplishment of SALN and Its distribution shall be as follows:
1) COLONEL and UP- Five (5) copies:
One (1) - Personal file;
One (1} - Major Service to which the Dectarant
belongs and Office of the Ethical Standards and Public Accountability
(OESPA), AFP for Technical and Administrative Services (TAS) personnel;

/One (1} ...

Page 7 of 11 pages

B.E§IB!~I~Q
AFP Core Vatuos: Honor, Service, Patriotism
SOP Nr 09, GHQ. AfP dtd 28 June 2017. cont'n:
One (1) OESPA. AFP
One {1) - Copy each for the Offices of the
President and Ombudsman.
2) LIEUTENANT COLONEL and BELOW - Four (4) copies:
One {1) - Persona I File .
One {1) - Major Service to which the Declarant
belongs;
OESPA, AFP forTAS Personnel
One (1) - OESPA, AFP t
One (1) - Ombudsman
3) CIVILIAN EMPLOYEE - Three (3) copies:
One (1) - Personal File;
One (1) - Major Service OESPA
OESPA, AFP - for those assigned at the GHQ;
One (1} - CSC

7. SUBMISSION:
a. SALN shall be filed with the Major Service. OESPA on or before
30 April of every year. Accomplished SALN Forms for Officers and CE requiring
further submission outside the AFP. such as Office of the President Ombudsman,
and Civil Service for CEs, shall be submitted to OESPA, AFP not later than 31 May.
b.J To ensure correctness of all entries prior transmittal, ..unit
.QESPA shalt conduct Initial ~ning/re.view on the com'2fjtn~ to the SALN FormaL
and shall notify the Oeclarant of any discrepancy noted, in which case the Declarant
shall be allowed to make the necessary correction and/or supply the desired
information within a non-extendible period of 30 days from receipt of the
Notice/Order. ln similar way, those who failed to file SALN shall also be given the
same period to comply. To this effect, a Compliance Form shall be accomplished by
every office/unit to be submitted to unit OESPA
c. The OESPA. AFP shall submit a yearly report to the
Chief of Staff, AFP (CSAFP) on the status of compliance of AFP personnel together
with appropriate recommendations for violations thereof.
d. Major Service OESPA shall receive, keep and maintain SALN
fifes of their personnel (civilian and military). On the other hand, OESPA, AFP shall
receive, keep and maintain the SALN of TAS and CEs assigned at the General
Headquarters (GHQ).

le. The OESPA ...

Page 8 of 11 pages

B.ti~IB!~I&Q
AFP Coro Values~ Honor, Service, Patriot/$111
 SOP Nr 09, GHQ. AFP dtd 28 June 2017. cont'n:

e. The OESPA, AFP shall, likewise, be fumished copy of SALN of

afl AFP Officers. It shall maintain an electronic database and shall be the sole
authority to make certifications/authentication for copies from individuals, agencies
outside the AFP. For Enlisted Personnel (EP) and CEs, the respective Major Service
to which the EP/CE is assigned shall be allowed to process and/or issue
certification/authentication thereof.

8. REVIEW ANO CoMPLIANCE COMMITTEE:

a. There shall be a Review and Compliance Committee in the

Major Services and OESPA. GHQ created to check the completeness of SALN
submitted by personnel and employees within the respective jurisdiction and to issue
Compliance Order thereof. It shall also require those with incomplete data to
correct/supply the desired information and those who did not fife/submit SALNs to
comply within a non-extendible period of 30 days from receipt of the said Order.

b. The following personne1 shall compose the Review and

Compliance Committee in the Major Services and GHQ:

Deputy Chief, OESPA -Chairman

Chief SALN Division/Branch - Member/Secretariat
Chief DLO of Major Service Ones -Member
Deputy Chief, Office of the Adjutant
General (OTAG) . -Member
9. AUTHORITY TO ADMINISTER OATH OF SALN:

The following personnel are authorized to administer oath of due

execution of SALN of personnel assigned In their command or unit/office:

a. Commander;
b. Chief and Deputy Chief OESPA or their equivalents in the Major
Service;
c. Executive Officer (Ex·O};
d. Staff Judge Advocate (SJA); and
e. Administrative Officer/Adjutant

10. DISPOSAL OF SALN RECORDS:

a. OESPA, shall regularly conduct inventory of SALN records and

shall be mandated to keep the following data in their respective registry of SALN
with general description, as follows: '

/1) SALN records under...

Page 9 of 11 pages

Bf ~IB1~If.Q
AFP Core Values: Honor, Service, Patriotism
SOR Nr 09. GHQ. AFP dtd 28 June 2017. confn:
1) SALN records under its custody;
2) SALN records disposed;
3) SALN Issued to the public;
4) SALN used in cases and/or pending investigation by
government agencies or units/offices;
b. No Officer or CE of the AFP shall dispose/destroy or authorize
the disposal/destruction of any SALN record, in ~s cu~tody, ~xcept thos~ ten (10)
years and above, and its disposal shall be with pnor wntten authonty of the
Executive Director of the National Archives of the Philippines (NAP) and notice of
disposal made to the Commission on Audit (COA);

c. OESPA, AFP shall prepare and submit a Record Disposition

Schedule (RDS) following the prescribed format Issued by the Executive Director of
NAP.

d. OESPA, AFP shall inform the Executive Director, NAP at least

30 days on the intention to dispose SALN records, containing therein a general list of
SALN, the place where the destruction will take place, and the contact person.

11. STANDARDS, INSPECTION, REPORTING AND AUDIT:

a. The Chief OESPA, AFP shall ensure the good condition of the
SALN records and shall make an annual report to the CSAFP through the
Chief OESPA, AFP on the state of recordkeeping within its offices.

b. It shall be the duty of the Chief OESPA, AFP to establish and

develop standards, procedures, techniques, and schedules for effective
management of SALN records; make continuing surveys of recordkeeping
operations, recommend to the CSAFP the improvements in current record
management practices, including the use of space, equipment, and supplies in
creating, maintaining, and servicing records.

c. Unless otherwise provided by law, rules and regulations, all

Investigation under these Rules shall be within the jurisdiction of the concerned
OESPA, AFP.

12. SANCTION:

Any of the following acts shall constitute a violation of Section 8 of RA Nr 6713 or the
Code of Conduct and Ethical Standards for Public Officials and Empfoyees, and shall
be punishable by:

la. Non-Filing:...

Page 1Oof 11 pages

Bf S IB1kif .t2
AFP Core Values: Honor, Service, Patriotism
§OP Nr 09. GHQ. AFP dtd i<6 June ,v 1 1. cv1 it''·

a. Non-Filing:

First Offense - Suspension of one (1) month and one (1) day to
six (6) months; and

Second Offense - Dismissal from the service.

b. Unlawfully taking/use of any statement filed for purposes

contrary to morals or public policy or any commercial purpose other than by news
and communicattons medla for dissemination to the general public
(Section 8, RA 6713). lmpr1sonment not exceeding five (5) years, or a fine not
exceeding FIVE THOUSAND PESOS (PhP5,000.00) or both at the discretion of
court
13. REPEALING CLAUSE:

All previous issuances pertaining to the SALN Form and Its guidelines
are hereby repealed.

BY COMMAND OF GENERAL AAO:

DISTRIBUTION
•A•

Page 11 of 11 pages