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Guidelines-in-Filling-Out-the-SALN-Form

The document provides a comprehensive guide for employees on filling out the 2024 Statement of Assets, Liabilities, and Net Worth (SALN), emphasizing the use of the revised form, the requirement for original signatures, and the need to fill all fields. It outlines specific instructions regarding joint and separate filings, real and personal properties, liabilities, and the declaration of relatives in government. Additionally, it stresses the importance of proper signatures and IDs to ensure the SALN is accepted without issues.

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melba.ramos.101978
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28 views3 pages

Guidelines-in-Filling-Out-the-SALN-Form

The document provides a comprehensive guide for employees on filling out the 2024 Statement of Assets, Liabilities, and Net Worth (SALN), emphasizing the use of the revised form, the requirement for original signatures, and the need to fill all fields. It outlines specific instructions regarding joint and separate filings, real and personal properties, liabilities, and the declaration of relatives in government. Additionally, it stresses the importance of proper signatures and IDs to ensure the SALN is accepted without issues.

Uploaded by

melba.ramos.101978
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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GUIDE IN FILLING UP THE 2024 STATEMENT OF ASSETS,

LIABILITIES AND NET WORTH (SALN)

1. GENERAL GUIDELINES

▪ All Employees are required to use the revised SALN Form prescribed
under CSC MC No. 3, s. 2015.

▪ SALN must be accomplished in FOUR (4) COPIES ALL WITH


ORIGINAL SIGNATURES. All pages must also be signed.

▪ All fields are required to be filled. Otherwise, such items should be


marked with “N/A” or “not applicable”. Please do not leave any
items blank.

▪ Please remember to tick the appropriate boxes that apply to your


situation.

▪ Please indicate the pagination and date of filing of your SALNs.

▪ ALL ERASURES/CORRECTIONS MUST BE COUNTER SIGNED/


INITIALLED.

2. BASIC INFORMATION:

a. “Joint Filing” and “Separate Filing” are only for employees whose
spouses are also government employees. Single employees, or
those whose spouses are either self-employed, not currently
employed or working for private employers, should tick “Not
Applicable.”
Further, for those who prefer to have their joint SALNs administered
by their spouses’ government agencies/offices, please submit
FOUR (4) COPIES OF THE SAME, ALL WITH ORIGINAL SIGNATURES.
b. Revising/Editing the SALN Form that will result in movement of the
last entry (“Total Assets a+b”) which should be in the first page, to
the next page is not allowed. “Liabilities” and “NET WORTH: Total
Assets less Total Liabilities” should be reflected in the second page.
Please use “Additional Sheets,” as necessary to keep the prescribed
format.

c. Both spouses shall sign the SALN Form, whether the spouse is in the
private or government sector, filing jointly or separately and,
whether legally separated or separated-in-fact. If no signature can
be obtained, please state the reason/explanation.
d. For those whose children are 18 years old and above as of
December 31, 2024, please do not include them in your list of
unmarried children living in your household.

3. REAL PROPERTIES:

a. Please indicate the DESCRIPTION, KIND, and EXACT LOCATION of


the real property. EXACT LOCATION is defined as at least the
barangay, town/city and provincial address where the property is
located.

b. For the mode of acquisition of your property, please use the


following terms as to what is appropriate; PURCHASE, DONATION,
INHERITANCE, CONSTRUCTION, TRUST, MORTGAGE or EXCHANGE.

c. For the CURRENT FAIR MARKET VALUE and the ASSESSED VALUE,
please refer to the amount indicated in the tax declaration of the
properties concerned. In the absence of a fair market value and/or
assessed value, please indicate “NO DATA AVAILABLE" OR N/A.

d. In case of purchase by installment of immovable properties and the


title is not yet in the name of the declarant, the total payments
made shall be reported as Equity in Installment Purchase under
PERSONAL PROPERTY. It is only when the title of Real Property is
transferred to the buyer that the property is declared as a REAL
PROPERTY in the SALN.

e. Excluded in the computation of real properties are:


1. Real properties of unmarried children below 18 years of age
living in the declarant’s household.
2. Paraphernal property (exclusively owned by the wife) and
Capital property (exclusively owned by the husband).

f. Included in the computation:


1. Community property
2. Conjugal property

4. PERSONAL PROPERTIES:

a. Please provide the DESCRIPTION, YEAR ACQUIRED, and AMOUNT of the


personal property.

b. In declaring your provident fund contributions, please provide the gross


corporate and personal shares.
c. For insurance policies, only the premiums paid as of December 31, 2024
shall be disclosed.

d. For properties that are co-owned with other individuals, the declarant
shall disclose the proportionate amount of his/her share in the property.

e. How do we declare inherited properties?


Inherited properties are transferred to the heirs by operation of law.
Hence, even without a transfer of the property under the name of the
declarant, the latter shall declare his/her share in the inherited
properties as his/her assets. For the acquisition cost, the declarant shall
state zero (0), unless there are modifications, renovation and
improvements on the property, it is only then that you can declare the
amount spent on the modifications, renovation and improvements. For
real properties inherited, the declarant is required to provide the
assessed value and current fair market value found in the tax
declaration of the real properties concerned.

5. LIABILITIES:

a. In declaring your liabilities please provide the NATURE & NAME OF


CREDITORS.

b. Outstanding Balance shall refer to the balance that is still due as of


December 31, 2024.

6. RELATIVES IN THE GOVERNMENT

a. In declaring your relatives in the government, please provide the


information of all your relatives within your fourth degree of
consanguinity or affinity. These include your balae (parent of your
son/daughter-in-law), bilas (the wife/husband of your brother/sister-in-
law) and inso (the wife of your older brother) and any other similar
relations.

7. SIGNATURE AND OATH:

a. Please remember to indicate your and your spouse’s government IDs.


Your PDIC ID is accepted as a government ID. Please indicate your
date of assumption for the issuance date of your PDIC ID.
Further, please remember to provide your and your spouse’s signature
to avoid the return of your SALN.

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