Republic of the Philippi nes

COl\llMISSION ON AUDIT
ADMINISTRATION SECTOR
Commonwealth Avenue. Quezon City, Philippines ....( .. :_, '

MEMORANDUM No. 2MS-001

FOR All COA Officials and Employees

SUBJECT Filing and Subm ission of Statement of Assets, Liabilities and Net W orth for
CY 2017

DATE February 15, 2018 .i

In view of the app roaching dead line on April 30, 2018 for the filing and submission of the
2017 SALN, attached is t he Revi sed SALN Form as p rescribed under CSC MC No. 3, s. 2015 and
Guidelines in the Filling Out of the SALN Form Beginning CY 20 12 (CSC MC No. 10, s. 2013). The
above-mentioned SALN Form and guidelines may also be · dc:-.mdoaded from t he COA website at
www.coa.gov.ph.

All COA officials and employees assigned in t he Centra l Office (CO)/ National Capital Region I
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(NCR) are required to accomplish their SALN in two original copies and subm it the same to the
Human Resource Database Maintena nce Services (HRDMS), Human Resource M anagement Office
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(HRMO) on or before February 28, 20 18 to give ample ·time for the review of said SALN prior to I;
subm ission to the Civil Service Comm ission not later than June 30, 2018.
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Employees assigned in the Regio nal Office shall likewise submit their SALN in three origina l
copies to their respective Regional Offices not late r t han February 28, 2018. SALNs submitted in the
Regional Offices sha ll be forwarded to HRDMS, HRMO not later than May 30, 2018, together with a
Certif icate of Compliance with the fi ling, submission and review of the SALN executed by the Review
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and Compliance Committee of their r espective Regiona l Offices. The submission shou ld also include ·I
a copy of the o rder requ iring t hose with incomplete data in their SALN to correct/supply the desired
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informat ion and those who did not file their SALN to comply w ithin the prescribed period in
compliance with Sectio n 3 of CSC Resolution No. 060231 dated l=e bruary 1., 2006 (CSC MC No. 1.0, s.
2006.)

To faci litate submission of the Revised SALN on or before the due date, Heads of Sectors,
Cluster/Office Directors, Regional Directors, Chiefs of Staff and Heads of Services/Audit
Groups/Audit Teams may sign the SALN as Person Ad minist...,r:n·; Oath for personnel under their
respe ctive supervisions. For Heads of Sectors/Regi onal Directors, their respe ct ive Chief
Administrative Officers may sign their SALN as Pe rso n Administering Oath .
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The submitted SALNs of COA officials and employees are to be di stributed as follows:

For Central Office and National Capital Region

1 st copy Civil Service Commission

2"d copy HRDMS, HRMO ' I
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For Regional Offices

1 st copy Deputy Ombudsman of their respective regions

2"d copy HRDMS, HRMO
3'd copy COA, Regional Offices

May we rem ind you that under CSC Resolution No. 1300174 dated January 24, 2013 as (
dissem inated by CSC MC No. 3, s. 2013, the offense of failure to file SALN is punishable with
suspension for one (1) month and one day to six (6) months for the 1st of fense, and dismissal from
the service for the 2"d offense.

Moreover, fai lure to comply with said SALN will disqualify them from entitlement to
Perform ance Based Bonus (PBB) and Productivity Enh ancement Incentive (PEl) f o r CY 2018, w ithout
prejudice to the filing of administrative case aga inst th em.

Strict compliance is hereby e njo ined. i

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RUFINA $'~u;byfNli~:r\iuM l
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Assista~'t Commissioner
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 Revised as of January 2015
Per CSC Resolution No. 1500088
Promulgated on January ':'3, 2015

SWORN STATEMENT OF ASSETS, LIABILITIES AND NET WORTH

As of ___________________________
(Required by R.A. I"'~ 13)

Note: Husband and wife who are both public officials and employees m ay file the required statements jointly or separately.
0 Joint Filing 0 Separate Filing 0 Not Applicable
"DECLARANT: POSITION:
(Family Name) (First Name) (M.I.) AGENCY /OFFICE:
ADDRESS: OFFICE ADDRESS:

SPOUSE: POSITION:
(Family Name) (First Name) (M.l.) AGENCY/ OFFICE:
OFFICE ADDRESS:

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UNMARRIED CHILDREN BELOW EIGHTEEN 118) YEARS OF AGE LIVING IN DECLARANT' S HOUSEHOLD
NAME DATE OF BIRTH AGE

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ASSETS, LIABILITIES AND NETWORTH I
(Including those ofthe spouse and unmarried c hildren below eighteen (18) I
y ears of age living in declarant's household) r
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1. ASSETS
a. Real Properties*
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DESCRIPTION KIND EKACT .AssEBsEDl ~~:r.FAIR · ACQUI~ITION - ACQUISITION
(e.g. lot, house and
lot, condominium
(e .g. residential,
commen:ial, induatria.l,
LOCATION
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:VALUE' .. · ~Y.U.UE. ·
(As found in· the Tax De~laration or
·. .. COST
and lmprovements] agrlcultUral.,f d mlxed
u se Re~. Pio~ny) ..
·YE:Ai · M;ODE .

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Subtotal: ---------------
b. Personal Properties*
DESCRD;"TION YEAR ACQUIRED ACQ~N
COST/~OUNT.

Subtouu: ______________

. TOTAL ASSETS (a+b): - - - - - - -

* Additional s h eet/ s may b e used, if necessary.
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. 2. L1ABILITIES*

NATURE .. NAME OF .CREDITORS OUTSTANDING BALANCE

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TOTAL LIABILITIES:
NET WORTH: Total A:.os \! ts less Total Liabilities::; -------------------
* Additional sheet/ s may be u sed, if necessa ry. -----------

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BUSINESS INTERESTS AND FINANCIAL CONNECTIONS i!

(of Declarant I Declarant's spouse/ Unmarried Children Below· Eighteen ( 18) years of Age Liuing in Declaranl's Household)
a I/ We do not h a ve any business interest or financial connection.
NAJil E OF ENTiTY /BUSINESS BUSINESS ADDRESS NA~ o,- BUSINESS.. ' DATE.OF.·ACQmSITION OF
EHTERPRIBE INTEREST '& /OR·FIN~C!AL : · INTERE5TOR CONNECTION
CONNECTION

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RELATIVES IN THE GOVERNMENT SERVICE
(W'tthin the Fourth Degree of Consanguinity or Affinity. Include also Bilas, Balae and Inso}
0 II We do not know of any relative/ s in the government service)
NAME OF RELATIVE RELATIONSHIP POSITION
. NAME OF AGENCY/OFFICE AND ADDREsS

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l hereby certify that these are true and correct statements of my assets, liabilities, net wor.h,
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business interests and fmancial connections, including those of my spouse and unmarried children below
eighteen (18) years of age living in my household, and that to the best of my knowledge, the above- \i
enumerated are names of my relatives in the government within the fourth civil degree of consanguinity or
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affmity. ~
I hereby authorize the Ombudsman or his/her duly authorized representative to obtain and
secure from all appropriate govemment agencies, including the Bureau of Internal Revenue such \
document s that may show my assets, liabilities, net worth , business interests and financial connections,
to include those of my s p ouse and unmarried childr en below 18 y ears of age living with m e in my
household covering previous years to include the year I first assumed office in government.

Date:
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(Signature of Declarant) (Signature of Co-Declarant/ Spouse)

Govemment Issued ID: Government Issued ID:

IDNo.: ID No.:
Date Issued: Date Issued:

SUBSCRIBED AND SWORN to before me this _ _day of _ _ _ , affiant exhibiting to me the above-stated
government issued identification card.

(Person Adrr:.mistering Oath}

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GUIDELINES IN THE FILLING OUT OF THE STATEMENT OF ASSETS,

LIABILITIES AND NET WORTH (SALN) FORM

I. OBJECTIVES

e To enJOin all public officers and employees to declare and submit

annually a u·ue·: detailed and sworn statement of their assets, liabilities
and net worth, including disclosure of business interests and fi nancial
connections, and to declare to the best of their knowledge their relatives
who are in govemment service;

o To ensure that the assets, liabilities, net worth, frnancial connections and
business interests of the declarant's spouse and unmarried children below
eighteen (1 8) years of age living in declarant's household are also
disclosed.

II. SCOPE

All officials and employees of national and local governments, including state i
universities and colleges, and government-ow ned and controlled corporations (GOCC) f
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and their subsidiaries, with or without original charter, shall be covered by these
guidelines.
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GOCC refers to any agency organized as a stock or nonstock corporation, vested
with f unctions relating to public needs whether go_vernmental or proprietary in nature,
and owned by the Govemment of the Republic of the Philippines directly or through its
instrumentalities either wholly or, where applicable as in the case of stock corporations,
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to the extent of at least a majority of its outstanding capital stock.

Those serving in honorary capacity, laborers and casual or temporary workers are
exempted from f iling the SALN. H owever, those holding career positions under I
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temporary status are required to file their SALN.

ill. RULES IN ACCOMPLISIDNG THE STATEMENT OF ASSETS,

LIABILITIES AND NET WORTH (SALN) FORM

A. APPLICABLE L AW

For purposes of declaring one's assets, liabilities and net worth, the
governin g law shall be Republic Act No. 6713 or the Code of Conduct and
Ethical Standards for Public Officials and E mployees.
Guide/iues uu rhe SA LN Form , p .2
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B. CONTENTS OF THE STATEMENT OF ASSETS, LIABILITIES AND

NET WORTH (SALN) FORM

1. BASIC INFORMATION

a. S pouses w ho are both public officers and e mployees shall have the
option to file their SALN either jointly or separately.

b. In case the declarant is single or man·ied bu t whose spouse is not in

the government service, he/shall shall tick off the box marked as "Not
A pplicable."
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c. In case of joint filin g, all real and personal pro perties shall be declared
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including their res pective pa.raphem al and capital property, if there i
are any. !•
d. The change of civil status of the declarant after December 3 1 of the
precedin g year shall not affect the nature of the properties declared.
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e. The declarant shall provide information on his/her address. H owever,

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whenever a third party requests for a copy of the SALN Form of the i
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decl:u:ant, the agency has the option to shade the declarant's address
for purposes of security.

f. Declarant mus t provide the info rmation required fo r all his/her

unmarried children below eighteen (18) ye ars of age and liv ing in
his/her household, whether legitimate or illegi timate. .I
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2. ASSETS, LIABILITIES AND NET WORTH

a. The S ALN shall contain a true and complete declaration of assets,

liabilities and net w orth , includi_ng. a disclosure of bu siness interests \
and financial connections of the declarant, his/her spouse and
unmarried children below eighteen (18) years of age living in his/her
household. It shall also contai n a disclosure of the declarant' s
relati ves within the fo urth degree of consanguinity and affinity who
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are in government service.

b. For purposes of convenience in the com pu tation of net worth , where

the declarant's spouse has capital or paraphern al propetties or where
the declarant' s unmarried children below eighteen (18) years of age
li ving in his/h er household have their own properties, the declarant
should decl are the assets and liabilities of his/her s pouse on a separate
G~tidelines 0 11 !he SALN Form, p.3
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sheet attached to the SALN Form, see sample attached. For purposes
of such declaration, the provis ions in these guidelines shall likewise
apply.

c. Assets include those within or outside the Philippines, whether r eal or

personal, whether used in trade or business. I
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d. Assets refer to declarant's real and personal properties, inc luding
those of his/her spouse and unmanied children below eighteen ( 18)
years of age living in his/her household. (.

REAL PROPERTillS

e . Declaration of real properties shall include its description, kind,

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location, year and mode of acquisition , assessed value, fair market
value, acquisition cost of land, building. etc. including improvements I
thereon.
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f. Real properties refer to properties which are immovable by nature. 1
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For purposes of SALN, the kind of real properties are classified I
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accordin g to their use, that is , reside ntial, commercial, agricultural , I
industrial, or mixed use and the like.

g. T he declarant s hall ind icate a description of the real properties,

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whe ther it is a land o nly or land with building, a house and lot.
condo minium unit, or an im provement such as an extens ion or garage,
and th e like.

h. Assessed value shall, for purposes of declaration in the SALN, refer 1

to the amount indicated in the tax declaration of the real properties

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1. Fair market value shall , for purposes of dec lar·ation in the SALN, refer
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to th e amount indicated as market value in the tax declaration of the
real properties concerned.

J. Improvements refer to all works that are constructed or introduced to

the land, or repairs or improvements made to the land or building after
i ts initial acquisition.
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k. In declaring an improvement to the land, the declarant may opt to
declare it separately or together · with the land to which such
improvement is attached.
Guideli11es 011 the SALN Form, p.4
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I. Acquisition cost is the amoun( of money paid to acquire or own

something. This shall also refer to the amount of expenses incurred
fo r improvements introduced on a real property. For purposes of
computing the declarant's net worth, the acquisition cost shall be
made the basis thereof.

m. The declarant shall indicate those real properties which are. already
titled or registered under his/her name, the name of his/her spouse or
under the name of his/her unman·i ed children below 18 years of age
and living in the declarant' s household. However, real properties
already covered by a deed of sale, inherited or subj ect of an extra-
judicial settlement of estate but not yet titled under declarant's name
shall also be disclosed.

n. In the case of properties received gratuitously, e.g. donation or i

inheritance, no acquisition cost shall be declared. However, the fair ·!
market value and the assessed value of said properties as fou nd in the
tax declaration thereof must be declared. f
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PERSONAL PROPERTffiS I
o. Declaration of personal properties shall include mode, year and cost
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of acquisition, or the value or am~mnt of said personal properties.

p. Personal properties refer to jewelry, appliances, fumiture, motor

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vehicles and other tangible/movable properties. T his shall also include
investments or other assets, such as cash on hand or in bank,
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negotiable instruments, securities, stocks, bonds, and the like. i
q. Personal properties collectively acquired or are of minimal value may
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be declared generally or collectively. In which case, the declarant may 1
write/indicate "various years" under the cclumn for Year Acquired.

r. Personal properties, such as cash on hand and in bank, as well as

stocks and· the like, denominated in foreign currency shall be
converted into the cmTesponding Philippine currency equivalent, at
the rate of exchange prevailing as of December 31 of the preceding
calendar year.

s. The amount of money/cash in bank to be declared should be the las t

balance as of December 31 of the preceding year.
Guideli11es 011 the SALN Form , p.5
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t. In case of properties which are co-owned with other individuals, the

declarant shall disclose the proportionate amount of his share in the
property .

u. With regard to properties subject of a contract to sell, the amount

already paid ·shall be declared as personal property.

v. Properties which are subject of either a chattel or real estate mongage

shall be declared in the SALN Form. The acquisition cost to be
declared shall be the actual purchase price, and the liability to be
declared shall be the outstanding balance of the loan as of December
31 of the preceding year.

LIABILITIES

w. Under liabilities, the nature of liability, name of creditors and the

outstanding balance shall be indicated. The outstanding balance shall
refer to the amount of money that is still due as of D ecember 31 of the
preceding cale ndar year.

x. Liability refers to financial liability or anything that can result to a

tr<Ulsfer or disposal of an asset. It includes not only those incurred by
the declarant but also those of his/her spouse and unmarried children
below eighteen ( 18) years of age living in his/her household.

y. Nature of liability refers to the type of loan obtained from banks,

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financial institutions, GSlS, PAG-IBIG and others, such as personal, I

multi-purpo.~e. salary, calamity loan and the like.

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z. Outstanding balance refers to the amount of money that one still owes
on the loan as of December 31 of the preceding calendar year.
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3. COMPUTATION OF NET WORTH

a. Net worth is the sum of all assets (real and personal) Jess total
liabilities. \
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b. In the case of real properties, the acqui sition cost shall be used in the
computation of the net worth.

c. In the case of personal properties, the acquisition cost or

amoun t/value of money shall be used in the computation of the total
net worth .
G~ticlelines u11 rite SAL.N Furm, p .6
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d. Excluded from the computation of real and personal properties are the
properties of unmanied children below 18 years of age living in the
declarant's household.

e. If the spouse of the declarant is not a public officer or employee, the

latter's paraphernal or capital properties shall not be included in the
computation of the declarant's net worth.

f. Paraphernal property refers to the properties exclusively owned by the

wife.

g. Capital property refers to the properties exclusively owned by the

husband. \·
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h. Community property refers to all the properties owned by the spouses !
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at the time of the celebration of the marriage or acquired thereafter, I
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subject to the exceptions provided for by law (Articles 91, Fami ly I
Code of the Philippines). In the absence of any marriage settle ment, '
the property relations of the spouses shall be governed by the rules on I
absolute community of property under the Family Code of the lI
Philippines . I

T he following are excluded fro m the community property: I

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(1) Property acquired during the marriage by gratui tous title by .'
either spouse, and the fruits as well as the income thereof, if
any, unless it is expressly provided by the donor, testator or
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grantor that they shall form part of the community property:
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(2) Property for personal and exclusive use of either spouse.
However, jewelry shall fonri part of the co mmunity property; I 1
(3) Property acquired before the matTiage by either spouse who \
has legitimate descendant6 by a former marriage, and the fruits
as well as the income, if any, of such property. (Article 92,
Family Code of the Philippines)
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i. Conjugal property refers to all properties acquired during the
marriage, whether the acquisition appears to have been made,
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contracted or registered in the name of one or both spouses, unless
proven to be excluded (Article 116, Family Code of the Philippines).
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This applies whe.n the spouses agreed to be governed by the rules on
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Guideliues u11the SALN Form , p .7

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the conjugal partnership of gains under the Family Code of the

Philippines.

The foll owing are conjugal partnership properties:

( 1) Those acquired by onerous title duri ng the marriage at the

exp e nse of th e common fu nd, whether the acquisition be for
the partnership, or fo r only one of the spouses;

(2) Those obtained from the labor, indus try, work or profession of
either or both of the spouses;

(3) The f ruits, natural, industrial, or civi l, due or received during I '
the maniage from the comm on property, as well as the net
fruits from the exclusive property of each spouse;

(4) The share of either spouse in the h idden treasure which the law
awards to the finder or owner of the property where the
treasure is fo und; '
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(5) Those acquired through occupation such as fis hing or hunti ng;

(6) Livestock existing upon the dissolution of the partnership in

excess of the mm1ber of each kind brought to the marriage by
either spouse; and

(7) Those which are acquired by ch ance, such as winnings fro m

gambling or betting. However, losses therefrom shall be borne
exclusively by the loser-spouse. (Article 117, Family Code of I
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the Philippines)
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Prior to the enactment of the Family Code of the
Philippines in 1987, when there is no marriage settlement between
the spouses, their property relations are covered by the rules on
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conjugal partnership of gains.

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chose to separately file his/her SALN. his/her paraphern al or capital
properties shall not be included in the computation of the declarant' s
net worth .

k. In case of joint filing, the total asse ts of the spouses shall include their
respective pru:aphernal or capital properties.
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Gttiddin<'s 011 rhe SALN Form, p.8

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I. In case of joint f il ing, the declarant's total net worth and that of
his/her spouse shall be the difference between the total assets (real
and personal pl'Operties) less the total liabili ties.

4. FINANCIAL CONNECTIONS AND BUSINESS INTERESTS

a. The declarant, including that of his/her spouse and unmarried children

below eighteen (18) years of age living in declarant's household, shall
declare their existing interest or connection in any business enterprise
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or entity, aside from income from government. They shall also
indicate the business address, nature of business intere~.t and/or
f inancial connection, and date of acquisition of interest or connection.
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b. In case there are no existing business interests and financial l
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connections in any business enterprise or entity, the declarant shall
tick off the appropriate box in the form. I
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c. Business interests refer to declarant' s existing interest in any business
enterprise or enlity, aside from his/her income from government, I.
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which shall also include tbos~ of his/her spouse and unmanied
children below eighteen ( 18) years of age living in his/her household.
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d. Financial connections refer to declarant's existing connections with

any business enterprise or entity, whether as a consultant, adviser and
the like, with an expectation of remuneration for serv ices rendered,
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including those of his/her spouse and unmarried c hildren below
eighteen (18) years of age living in his/her household.

e. Nature of business interest and/or financial connection refers to

existing interest or connection in any business enterprise, whether as l
proprietor, investor, promoter, partner, shareholder, officer, managing
director, executive, creditor, lawyer, legal consultant or adviser, -I
financial or business consultant, and the like. l
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5. RELATIVES IN THE GOVERNMENT

a. T he declarant shall disclose his/her 'r elatives in the government within

the 4lh civil degree of relationship, either by consanguinity or affinity.
The disclosure shall also state his/her relationship with the relative,
the position of the relative as well as the name of offlce/agency and
address.
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Guideli11es 011 the SALN Form, p.9

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b. In case the declarant and his/her spouse join tly file their SALN, they
shall indicate all their relatives within the fourth civi l degree, either
by consanguinity or affinity, and shall include the above-mentioned
information.

c. In case the declarant has no relatives in the government within the 4lh
civil degree of relationship, either by consanguinity or affinity, ,I
including bilas, inso and balqe, the declarant shall tick off the
appropriate box in the form.

d. Affinity refers to the relationship of a husband to the blood relatives

of his wife, or a wife to the blood relatives of her husband.

e. Consanguinity refers to the relationship by blood from the same stock

or common ancestor.

f. Relatives in the government refer to the declarant's relatives up to the

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4lh civ il degree of relationship, either by consanguinity or affinity,
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including bilas, irzso and balae.

Relatives in the first degree of consanguinity include the

declarant's father, moU1er, son and daughler. Relatives in lhe firs t
degree of affinity include the declarant's father-in-law and mother-
in-law.

Relatives in the second degree of consanguinity include

the declaral1t' s brother, sister, grandmother, grandfather, grandson
and granddaughter. Relatives in the second degree of affinity include
the declarant's brother-in-law, sister-in-law, grandmother-in-law, \
grandfather-in-law, granddaughter-in-lav.t and grandson-in-law. -''
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Relatives in the third degree of consanguinity include the \
declarant' s nephew, niece, uncle and aunt. Relatives in the third
degree of aff.inily include declarant's nephew-in-law , niece-in-law, \
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uncle-in-law, auntie-in-law.

Relatives in the fourth degree of consanguinity include the

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declaranl' s first cousin.

g. Balae refers to a parent of the declarant's son-in-law or daughter-in -

law.

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Defin ition under RA No. 6713

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Guideli11es Oil lite SALN Form, p ./2

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10. PUBLICATION/EFFECTIVITY

T hese Guidelines shall be prospective in application and shaH take

effect after fifteen (15) days from its publication in a newspaper of
general circulatio n.

AGRIS,t.. LN-TWQ Sccrcl,uiut

~ALN-TWG Gtut!elinc s Of .24.1UI J sequential tDOC)

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