SALN

SALN
• Statement of Assets, Liabilities, and Net Worth

• It is a declaration of assets (land, vehicles, etc.), and liabilities

(loans, debts, etc.), including business and financial interests, of
an official/employee, of his or her spouse, and of his or her
unmarried children under 18 years old still living in their
parents’ households.

• The submission of a SALN is required by law under Article XI

Section 17 of the 1987 Constitution and Section 8 of Republic
Act No. 6713, the “Code of Conduct and Ethical Standards for
Public Officials and Employees.”
Art. XI Sec. 17 of the 1987 Philippine Constitution

A public officer or employee shall, upon assumption of office

and as often thereafter as may be required by law, submit a
declaration under oath of his assets, liabilities, and net worth.
In the case of the President, the Vice-President, the Members
of the Cabinet, the Congress, the Supreme Court, the
Constitutional Commissions and other constitutional offices,
and officers of the armed forces with general or flag rank, the
declaration shall be disclosed to the public in the manner
provided by law.
Section 8 of Republic Act No. 6713

Public officials and employees have an obligation to

accomplish and submit declarations under oath of, and the
public has the right to know, their assets, liabilities, net worth
and financial and business interests including those of their
spouses and of unmarried children under eighteen (18) years
of age living in their households.
 Who needs to file a SALN?
• All public officials and employees, whether regular or
under temporary status, are required to file a SALN.

• “A public officer or employee shall upon assumption

of office and as often thereafter as may be required
by law, submit a declaration under oath of his assets,
liabilities, and net worth.” (Administrative Code of
1987, Book 1, Chapter 9, Sec. 34)
When & Where are SALNs filed?
SALNs must be filed on three separate occasions:

1. Within 30 days after a public official

assumes office;
2. on or before April 30 of every year; and
3. within 30 days after separation from the
office.
Source: Civil Service Commission
Importance of SALN
• A serious obligation that everyone in
public office should comply with. The
public ought to know what they have
and what they owe before joining
government, and how they are growing
or depleting over the years that they
are in public service
Importance of SALN
• An important document that should
define whether a public official or
employee befits being in public service.
• For media and the public to scrutinize
the SALN of the officials and employees
to make sure that they are worthy of
the trust bestowed on them to serve
the public
Richest and Poorest Senators in 2018
Richest Supreme Court Justice in 2016 based on SALN

Supreme Court Associate Justice Francis Jardeleza

P252,165,867.36 P2.4 million

Source: Inquirer.net
What should SALN contain?
A.
• real property, its improvements, acquisition costs,
assessed value and current fair market value;
• personal property and acquisition cost;
• all other assets such as investments, cash on hand or in
banks, stocks, bonds, and the like;
• liabilities, and;
• all business interests and financial connections.

-RA 6713, Sec. 8

What should SALN contain?
B.
 including those of their spouses and of unmarried children
under eighteen (18) years of age living in their
households.
C.
 “Identification and disclosure of relatives. — It shall be the
duty of every public official or employee to identify and
disclose, to the best of his knowledge and information, his
relatives in the Government in the form, manner and
frequency prescribed by the Civil Service Commission.”
Sample SALN: President-elect Rodrigo Duterte’s 2014 statement of assets, liabilities and net worth
What happens if a SALN is improperly
filed?
• Public Officials and Employees. Any of the following acts shall
constitute a violation of Section 8 of R.A. No. 6713, shall be
punishable by suspension of one (1) month and one (1) day to six (6)
months for the first offense, and dismissal from the service for the
second offense:

1. Failure of an official or employee to submit his/her SALN;and

2. Failure to disclose or misdeclaration of any asset, liability,

business interest, financial connection, and relative in the
government in his/her SALN.
What happens if a SALN is improperly
filed?
• Head of Agency. Any head of agency who shall fail to comply
with CSC Memorandum Circular No. 10, s. 2006, in relation to
the Review and Compliance Procedure in the Filing and
Submission of the SALN Form shall be liable for Simple Neglect of
Duty, which shall be punishable by suspension of one (1) month
and one (1) day to six (6) months for the first offense, and
dismissal from the service for the second offense.
How powerful is the SALN?
• The SALN has been instrumental in bringing
even the highest public officials, such as the
president and chief justice, down from their
positions.
The impeachment former Supreme Court Chief Justice
Renato Corona.
Can I get a copy of officials’ SALN?
• Anyone can request a copy of the SALN including news
and media outfits for dissemination of information to the
public. However, it is prohibited to use the SALN for
commercial purposes or acts vaguely defined as “contrary
to morals or public policy.”
• Should any person request a copy of any SALN, he or she
is required to pay a fee for the reproduction, mailing and
certification of the statement.
Accessibility of SALN
• SALNs must be available for inspection at reasonable hours.
• SALNs must be available for copying by 10 days after it has been
filed;
• “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.”
• “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. ”
-RA 6713, Sec. 8
Photo Credit: Sophia Loriega
Threefold Liability Rule
• A fundamental principle in the law on public
officers
• Wrongs acts or omissions of a public officer may
give rise to civil, criminal and administrative
liability. (administrative liability is separate from
and independent of civil and criminal liability).
• Action for each can proceed independently
• Dismissal of one does not foreclose action for
others (difference in quantum of evidence).
ERNESTO A. FAJARDO v. OFFICE
OF OMBUDSMAN

GR No. 173268, Aug 23, 2012

“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”

-Section 1 Article XI of the Constitution

Thank You!
References
• Anonymous. (n.d.) Documents on the Corona impeachment trial Retrieved 9/23/2019 from:
https://www.officialgazette.gov.ph/the-corona-impeachment-trial/
• Anonymous. (n.d.) Guidelines in the Filling Out of the Statement of Assets, Liabilities and
Net Worth Form Retrieved 9/23/2019 from: https://hrdo.upd.edu.ph/SALN2012guide.pdf
• Anonymous. (2012) G.R. No. 173268 Ernesto A. Fajardo vs. Office of the Ombudsman Retrieved
9/23/2019 from: https://www.lawphil.net/judjuris/juri2012/aug2012/gr_173268_2012.html
• Creer, C. (2019) Opinion: Tagu-taguan ng SALN Retrieved 9/23/2019 from:
http://upismc.blogspot.com/2019/02/opinion-tagu-taguan-ng-saln.html
• Cepeda, M. (2019) New House rules make it harder to access lawmakers’ SALNs Retrieved
9/23/2019 from: http://upismc.blogspot.com/2019/02/opinion-tagu-taguan-ng-saln.html
References

• CSC. (2015) Statement of Assets, Liabilities and Net Worth Re: Amendment to the CSC
Resolution No. 1300173 (January 24,2013); Revised SALN Form Retrieved 9/23/2019 from:
http://www.csc.gov.ph/phocadownload/SALN/Reso%20No.%201500088.pdf
• Micky, L. (2015) Liabilities Retrieved 9/23/2019 from:
https://www.scribd.com/presentation/286619848/LIABILITIES-of-Public-Officials
• Venus, C. (2016) #InquirerSevenFacts you need to know about SALNs Retrieved 9/23/2019
from: https://newsinfo.inquirer.net/791861/inquirerseven-facts-saln-statement-assets-
liabilities-net-worth