1.PROPER FILING OF NEW SALNBASELINE DECLARATION FORM2009

2. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM Scope of Presentation SALN AT A GLANCE INTRODUCTION FILING YOUR SALN THE BASELINE DECLARATION PERSONAL INFORMATION AND EMPLOYMENT ASSETS, LIABILITIES, AND NET WORTH BUSINESS INTERESTS AND FINANCIAL CONNECTIONS RELATIVES IN GOVERNMENT SERVICE STATEMENT LIABILITIES AND PENALTIES FREQUENTLY ASKED QUESTIONS QUICK GUIDE ON NEW SALN BD FORM ILLUSTRATIVE EXAMPLE ON PROPER FILLING UP OF SALNFORM 3. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMTHE SALN AT A GLANCE: THE SALN CONSISTS OF TWO FORMS: THE BASELINE DECLARATION (BD) THE ANNUAL DECLARATION (AD) 4. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMTHE SALN AT A GLANCE: BASELINE DECLARATION (BD) MUST BE ACCOMPLISHED ONLY ONCESHOULD CONTAIN A COMPREHENSIVE LISTING OF THE DECLA-RANTS ASSETS, LIABILITIES, NET WORTH, BUSINESS INTERESTS,FINANCIAL CONNECTION, AND RELATIVES IN GOVERNMENT NEW ENTRANTS MUST SUBMIT THE BD WITHIN 30 DAYS AFTER ASSUMPTION INTO OFFICE, TO CONTAIN INFORMATION AS OF THE FIRST DAY OF GOVERNMENT SERVICE 5. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMTHE SALN AT A GLANCE: ANNUAL DECLARATION (AD) WHICH MUST BE ACCOMPLISHED EVERY YEAR FOR SUBMISSION ON OR BEFORE APRIL 30, WHERE THE EMPLOYEE HAS PREVIOUSLY SUBMITTED A BD THE FIRST AD SHALL CONTAIN INFORMATION STARTING FROM THE DAY IMMEDIATELY FOLLOWING THE CUT-OFF DATE OF AN EMPLOYEES BD, UP TO DECEMBER 31 OF THE REPORTING YEAR. THE SUBSEQUENT AD SHALL BE FOR THE PERIOD JANUARY 1 TO DECEMBER 31 OF EACH SUCCEEDING YEAR THE AD MUST ALSO BE ACCOMPLISHED WITHIN 30 DAYS FROM SEPARATION FROM GOVERNMENT SERVICE, STATEMENTS OF WHICH MUST COVER FROM JANUARY 1 UP TO THE EMPLOYEES LAST DAY IN OFFICE 6. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMTHE SALN AT A GLANCE: ANNUAL DECLARATION (AD) COMPREHENSIVE LISTING OF ALL ASSETS AND LIABILITIES IS NOT NEEDED IN THE AD ONLY ACQUISITIONS AND DISPOSALS OF ASSETS, INCURRENCE, RETIREMENT, AND PAYMENT/REDUCTION OF LIABILITIES; CREATION AND TERMINATION OF BUSINESS INTEREST AND FINANCIAL CONNECTIONS; AND RELATIVES JOINING OR BEING SEPARATED FROM THE GOVERNMENT; SINCE THE LAST SALN SUBMISSION. ANNUAL DECLARATION IS JUST A PASSBOOK WHERE ONLY DEPO- SITS AND WITHDRAWALS FROM YOUR ACCOUNT NEED TO BE DO- CUMENTED 7. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM INTRODUCTION : THE SALN CONTAINS INFORMATION ABOUT OWNERSHIP OF ASSETS AS WELL AS ONES LIABILITIES. EVERY GOVERNMENT EMPLOYEE IS REQUIRED BY LAW TO SUBMIT THISFORM. THE GOVERNING LAW IS RA # 6713. THE LAW IS BASED ON THE CONS-TITUTIONAL PROVISION THAT 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. 8. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM INTRODUCTION : THE CIVIL SERVICE COMMISSION (CSC) SHALL HAVE THE PRIMARY RES-PONSIBILITY FOR THE ADMINISTRATION AND ENFORCEMENT OF THERA # 6713. ON 10 SEPTEMBER 2007, THE CSC APPROVED THE REVISED FORM OF THESALN THROUGH CSC RESOLUTION NO. 071814.THE OESPA-PN IS MANDATED UNDER CIRCULAR NR 05 HPN DTD 13 MAR1998 TO COLLECT, ANALYZE AND COMPILE ALL SWORN STATEMENTS OF ASSETS AND LIABILITIES OF MILITARY PERSONNEL AND CIVILIAN EMPLOYEES OF THE PN. 9. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMFILING YOUR SALN:WHY YOU MUST FILE AS A GOVERNMENT EMPLOYEE, YOU OCCUPY A POSITION THAT ISVESTED WITH PUBLIC TRUST. THIS REQUIRES YOU TO PUT THE PUBLIC IN-TEREST OVER AND ABOVE YOUR OWN. THE PRIMARY USE OF THE INFOR-MATION ON THE SALN FORM IS TO EXHIBIT TRANSPARENCY AND ACCOUNTA-BILITY IN PUBLIC OFFICE. THE SALN IS THE BADGE OF HONOR OF THE HONEST CIVIL SERVANTTHAT MUST BE ACCOMPLISHED WITH PRIDE. IT SHOWS THAT AN EMPLOYEEDID NOT EXPLOIT HIS OR HER PUBLIC OFFICE FOR ILLEGAL GAIN.WHO MUST FILEALL PUBLIC OFFICIALS AND EMPLOYEES, WHETHER REGULAR ORUNDER TEMPORARY STATUS, ARE REQURED TO FILE THE SALN. 10. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMFILING YOUR SALN :WHO DO NOT NEED TO FILE PUBLIC OFFICIALS SERVING IN AN HONORARY CAPACITY, WITHOUT CREDIT OR PAY; TEMPORARY LABORERS; AND CASUAL OR TEMPORARY (NOT IN THE REGULAR PLANTILLA OF AGENCY) AND CONTRACTUAL WORKERS.WHEN TO FILE NEW ENTRANT FILING. DUE WITHIN 30 CALENDAR DAYS FROM ASSUMING A POSITION OR EARLIER WHEN REQUESTED BY YOUR AGENCY. ANNUAL FILING. DUE NOT LATER WITHIN APRIL 30 OF EVERY YEAR. THE REPORTING PERIOD STARTS FROM THE DAY FOLLOWING THE CUT-OFF DATE OF THE PREVIOUS SALN DECLARATION, UP TO DECEMBER 31 OF THE REPORTING PERIOD. 11. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMFILING YOUR SALN :WHEN TO FILE SEPARATION: DUE WITHIN 30 DAYS AFTER SEPARATION FROM GOVERNMENT SERVICE. 12. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMFILING YOUR SALN :WHERE TO FILE ACCOMPLISH THE FORMS IN FIVE (5) ORIGINAL COPIES AND SUBMIT THE SAME TO YOUR PERSONNEL, OR ADMINISTRATION OFFFICE. BE SURE TO RETAIN A COPY OF YOUR SALN AND HAVE THE SAME RECEIVED AS PROOF OF YOUR SALN SUBMISSION. UNDER CSC RESOLUTION NO. 06-0231 DATED FEBRUARY 1, 2006, THE CHIEF/HEAD OF THE PERSONNEL/ADMINISTRATIVE DIVISION OR UNIT SHALL TRANSMIT ALL ORIGINAL COPIES OF THE SALN RECEIVED, ON OR BEFORE JUNE 30 OF EVERY YEAR, TO THE CONCERNED OFFICES. ( PN UNITS ARE REQUIRED TO SUBMIT ACCOMPLISHED SALN COPIES TOOESPA, PN ON OR BEFORE APRIL 30 FOR CONSOLIDATION PURPOSESPRIOR SUBMISSION TO CONCERNED REPOSITORY AGENCIES) 13. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMFILING YOUR SALN : WHERE TO FILE OFFICIAL/EMPLOYEE CONCERNED OFFICE OF THEOFFICERS OF THE ARMED FORCES OF THE PRESIDENTPHILIPPINES FROM THE RANK OF COLONELOR NAVAL CAPTAIN DEPUTY OMBUDSMAN MEMBERS OF THE ARMED FORCES OF THE FOR MILITARY AFFAIRS PHILIPPINES BELOW THE RANK OF COLONELOR NAVAL CAPTAIN INCLUDING CIVILIANPERSONNEL OF THE AFP CIVIL SERVICEMEMBERS OF THE ARMED FORCES OF THE COMMISSION PHILIPPINES BELOW THE RANK OF COLONEL (INTEGRATED RECORDSOR NAVAL CAPTAIN AS WELL AS CIVILIAN MANAGEMENT OFFICE) PERSONNEL OF THE AFP OESPA-AFPMEMBERS OF THE ARMED FORCES OF THEPHILIPPINES REGARDLESS OF RANKINCLUDING CIVILIAN PERSONNEL OF THE AFP OESPA-PN MEMBERS OF THE PHILIPPINE NAVY AS WELLAS CIVILIAN PERSONNEL OF THE PN 14. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM DECLARATIONS: ANNUAL GROSS SALARY REFERS TO ALL FORMS OF COMPENSATION(CASH ONLY) OF THE EMPLOYEE ACTUALLYRECEIVED FROM GOVERNMENT SERVICE,EXCEPT PER DIEMS ANNUAL GROSS FAMILY INCOME REFERS TO ALL FORMS OF INCOME (AGFI) (CASH AND NON-CASH) ACTUALLY RECEIVEDBY THE DECLARANT, SPOUSE, AND CHILDRENLIVING IN HOUSEHOLD, RECEIVED FROM ALLSOURCES, INCLUDING GRATUITOUS ACQUISI-TIONS REAL PROPERTIES AND VEHICLE OF THE DECLARANT, SPOUSE, ANDCHILDREN LIVING IN HOUSEHOLD MUST BE DECLARED REGARDLESS OFVALUE. 15. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM EXAMPLE OF WHAT CONSTITUTE AGFI: SALARIES FROM GOVERNMENT (WHICH INCLUDES YOUR ANNUAL GROSSSALARY) SALARIES AND OTHER REMUNERATION FROM OTHER EMPLOYMENT ORENGAGEMENT SUCH AS HONORARIA, ALLOWANCES, ETC. INCOME FROM BUSINESSES AND ASSETS (e. g. RENTAL INCOME FOR REALPROPERTIES, VEHICLES) COMMISSIONS RETURN ON INVESTMENTS GAINS FROM DISPOSALS OR LIQUIDATION OF ASSETS INTEREST FROM DEPOSITS DIVIDENDS FROM SHAREHOLDINGS 16. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM EXAMPLE OF WHAT CONSTITUTE AGFI: INCOME FROM PARTNERSHIPS AND JOINT VENTURES CASH DONATIONS WINNINGS FROM SWEEPSTAKES AND OTHER ACTIVITIES OF CHANCE DONATIONS AND INHERITANCES OF REAL AND PERSONAL PROPERTIES(FAIR MARKET VALUE)NOTE: UNCOLLECTED INCOME AND LOSSES FROM TRANSANCTIONS ARE NOT REQUIRED TO BE REPORTED IN YOUR ANNUAL GROSS FAMILY INCOME. 17. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM DECLARATIONS: FOR REAL PROPERTIES THE KIND OF REAL PROPERTY, THE LOCATION,THE ESTIMATED FAIR MARKET VALUE, AND THEASSESSED VALUE MUST BE REPORTED; FOR VEHICLES THE TYPE OF VEHICLE, PLATE NUMBER, CERTIFICATE NUMBER, AND PLACE OF REGISTRATION MUST BE REPORTED; FOR BOTH REAL PROPERTIES AND VEHICLES THE MODE AND YEAR OFACQUISITION, AS WELL AS THE ACQUISITION COST, MUSTALSO BE REPORTED 18. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMEXAMPLES OF REAL PROPERTIES: VACANT LOT (WHETHER RESIDENTIAL, COMMERCIAL, AGRICULTURAL,INDUSTRIAL, ETC.) HOUSE AND LOT IMPROVEMENTS PRINTING PRESS EQUIPMENT ATTACHED TO THE GROUND CONDOMINIUM UNIT TOWNHOUSE FRUIT PLANTATION REAL RIGHTS OVER IMMOVABLE 19. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMEXAMPLES OF VEHICLES: CAR VAN MOTORCYCLE TRICYCLE YACHT HELICOPTER SPEEDBOATNOTE: DO NOT REPORT AS VEHICLE, LIKE SCOOTER (FOOTBOARDMOUNTED ON TWO WHEELS AND ALONG STEERING HANDLEUSED AS A TOY EVEN IF THE SAME MAY BE MOTORIZED) SINCETHIS DOES NOT NEED TO BE REGISTERED WITH THE LTO.HOWEVER, IF THE FAIR MARKET VALUE OF THE SCOOTER ISPHP 50,000 OR MORE, THIS MUST BE REPORTED AS OTHERPERSONAL PROPERTY. 20. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMMODE OF ACQUISITION WITH CORRESPONDING DETERMINATIONOF ACQUISITION COST: MODE OF ACQUISITION ACQUISITION COSTCASH PURCHASEPURCHASE PRICE ADD: OTHER EXPENDITURES REQUIRED IN OBTAINING THE ASSET AND PREPARING IT FOR USEEXCHANGE FOR NON-FAIR MARKET VALUE OF NEW ASSETMONETARY ASSET ACQUIRED, OR FAIR MARKET VALUE OF NON- MONETARY ASSET GIVEN UP IN EXCHANGE, WHICHEVER IS MORE CLEARLY DETERMINABLEDEBT/EQUITY SWAP RECORD ACQUISITION COST OF ASSET RECEIVED AT CURRENT FAIR MARKET VALUECONSTRUCTION ALL DIRECT EXPENDITURES INCURRED TO BUILD THE ASSET AND MAKE IT READY FOR ITS INTENDED USE (EXCEPT YOUR OWN LABOR) 21. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMSAMPLE SOURCES OF INFORMATION ON FAIR MARKET VALUE:ITEM SOURCES OF INFORMATION ON FAIR MARKETREAL PROPERTYVALUEREAL ESTATE COMPANIES, BROKERS, DEVELOPERS,APPRAISERS, HISTORICAL TRANSACTIONS IN THESAME VICINITYVEHICLESCAR DEALERSSTOCK, BONDSSTOCK EXCHANGES, BROKERAGE FIRMS, FINANCIALINSTITUTIONS WEBSITES, NEWSPAPERSMUTUAL FUNDSFINANCIAL INSTITUTIONS/BANKS INVESTMENTDEPARTMENT, WEBSITESTRUST FUNDS TRUSTEE, FUND MANAGERTIME DEPOSITS FINANCIAL INSTITUTIONS, BANKS, THESE ENTITIESWEBSITESMONEY MARKETFINANCIAL INSTITUTIONS, BANKS, THESE ENTITIESWEBSITESEQUITY IN FINANCIAL REPORT OF THE PARTNERSHIPPARTNERSHIP 22. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMSAMPLE SOURCES OF INFORMATION ON FAIR MARKET VALUE: (cont.)ITEMSOURCES OF INFORMATION ON FAIR MARKETCASH IN BANKVALUE BANK STATEMENT, ATM RECEIPT, PASSBOOK BALANCEFURNITUREMALLS, APPLIANCE CENTERS, SECOND-HAND- DEALERSJEWELRYJEWELRY STORES, APPRAISERS, PAWNSHOPS, ALAJERAS 23. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMEXAMPLE OF MODE OF ACQUISITION: PURCHASE DONATION INHERITANCE TRUST EXCHANGE AS A CONSEQUENCE OF CONTRACT (TRADITION) EXAMPLES ARELEASE, PLEDGE, DEPOSIT, PURCHASE OR SALE (WHETHER PAID ININSTALLMENT OR CASH) OCCUPATION WHEN YOU SEIZE CORPOREAL/PHYSICAL THINGS;LAND CANNOT BE ACQUIRED BY OCCUPATION 24. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMEXAMPLE OF MODE OF ACQUISITION: (cont.) INTELLECTUAL CREATION THROUGH INTELLECTUAL PROPERTYOWNERSHIP AS WHEN YOU ARE THE AUTHOR OF LITERARY WORK, COM-POSER OF MUSIC, PAINTER, SCULPTOR, SCIENTIST LAW AUTOMATICALLY VESTS OWNERSHIP OVER A PROPERTY WHENREQUISITES ARE MET AS IN THE CASE OF HIDDEN TREASURES ORFRUITS NATURALLY FALLING FROM A TREE UPON AN ADJACENT LAND. PRESCRIPTION THROUGH LAPSE OF TIME AS PROVIDED BY LAW 25. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMINVESTMENTS AND OTHER PERSONAL PROPERTIES: EACH ITEM OF INVESTMENT OR OTHER PERSONAL PROPERTY OF THEDECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WITH AFAIR MARKET VALUE OF PHP 50,000.00 OR MORE MUST BE REPORTED CHECKING THE APPROPRIATE BOX AND ENTERING THE ACQUISITION COST. IF AN ITEM HAS A FAIR MARKET VALUE OF LESS THAN PHP 50,000.00,POOL ALL SUCH ITEMS TOGETHER, AND IF THE AGGREGATE VALUE EXCEEDS PHP 50,000.00, THESE ITEMS MUSTBE LISTED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED AT LESS THANPHP 50,000.00. BUT IF THE AGGREGATE VALUE DOES NOT EXCEED PHP 50,000.00, YOUMAY DECLARE THESE ITEMS COLLECTIVELY AS OTHERS, OR YOU MAYOPT NOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOTCONSIDERED MATERIAL. 26. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMINVESTMENTS AND OTHER PERSONAL PROPERTIES: (cont.) FOR INVESTMENTS AND OTHER PERSONAL PROPERTIES, WHICH AREPAID ON INSTALLMENT BASIS, YOU SHOULD DECLARE YOUR EQUITY SOFAR PAID AS EQUITY IN INSTALLMENT PURCHASES, OR IN SOME OTHERAPPLICABLE CATEGORY (e.g. STOCKS, PRIVATE INSURANCE, EDUCATIONALPLANS, PRE-NEED PLANS). 27. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMEXAMPLE OF INVESTMENTS: STOCKS BONDS MUTUAL FUNDS INSURANCE POLICIES EDUCATIONAL PLANS PRE-NEED PLANS TIME DEPOSIT MONEY MARKET PLACEMENTS EQUITY IN PARTNERSHIPS SHARE IN JOINT VENTURES 28. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMEXAMPLES OF OTHER PERSONAL PROPERTIES: CASH AND BANK ACCOUNTS RECEIVABLES DEPOSITS/ADVANCED PAYMENTS ON LEASES/RENTALS FURNITURE ANTIQUES EQUITY IN INSTALLMENT PURCHASE INTELLECTUAL PROPERTY CLUB MEMBERSHIPSNOTE: THE OTHER PERSONAL PROPERTY BOUGHT AND SOLD IN THESAME YEAR SHALL NOT BE INCLUDED IN THE REPORT BECAUSEIT NO LONGER EXISTS AT DATE OF DECLARATION. 29. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM LIABILITIES: IN THE SAME MANNER, EACH ITEM OF LIABILITY OF THE DECLARANT,SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WITH AN OUTSTANDINGBALANCE OF PHP 50,000.00 OR MORE MUST BE REPORTED BY CHECKINGTHE APPROPRIATE BOX AND ENTERING THE AMOUNT OF THE OUTSTANDINGBALANCE. IF THE VALUE OF AN ITEM IS LESS THAN PHP 50,000.00, POOL ALL SUCHITEMS TOGETHER AND IF THE AGGREGATE VALUE EXCEEDS PHP 100,000.00,THESE ITEMS MUST BE LISTED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED AT LESS THAN PHP 50,000.00. BUT IF THE AGGREGATE VALUE DOES NOT EXCEED PHP 100,000.00, YOU MAY DECLARE THESE ITEMS COLLECTIVELYAS OTHERS, OR YOU MAY OPT NOT TO DECLARE THESE ITEMS AT ALLSINCE THESE ARE NOT CONSIDERED MATERIAL. 30. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMEXAMPLES OF LIABILITIES: PERSONAL LOANS BANK LOANS ACCOUNT PAYABLE GSIS, PAG-IBIG LOANS MORTGAGE PAYABLES SURETY LIABILITIES JUDGMENT DEBTS LOANS FROM OTHER INSTITUTIONS 31. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMBUSINESS INTERESTS AND FINANCIAL CONNECTIONS: EACH ITEM OF BUSINESS INTEREST OR FINANCIAL CONNECTION OF THEDECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WHICH GIVESGROSS ANNUAL RECEIPTS OF PHP50,000.00 OR MORE MUST BE REPORTEDBY PROVIDING APPROPRIATE DETAILS THE NAME OF THE OWNER OF THEITEM, THE NAME ADDRESS, AND NATURE OF THE BUSINESS ENTITY ORFINANCIAL CONNECTION, AND THE DATE OF ACQUISITION THEREOF. IF AN ITEM GENERATES GROSS ANNUAL RECEIPTS OF LESS THANPHP 50,000.00, POOL ALL SUCH ITEMS TOGETHER AND IF THE AGGREGATERECEIPTS EXCEED PHP100,000.00 THESE ITEMS MUST BE LISTED EVEN IFTHE INDIVIDUAL ITEMS ARE VALUED AT LESS THAN PHP 50,000.00. BUTIF THE AGGREGATE RECEIPTS DO NOT EXCEED PHP100,000.00, YOU MAYDECLARE THESE ITEMS COLLECTIVELY AS OTHERS, OR YOU MAY OPT NOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOT CONSIDERED MATERIAL. 32. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM RELATIVES IN GOVERNMENT: THE DECLARANTS AND SPOUSES RELATIVES IN GOVERNMENT, UP TO THE FOURTH CIVIL DEGREE OF CONSANGUINITY OR AFFINITY, INCLUDING BILAS, INSO, AND BALAE, MUST BE REPORTED, BY PROVIDING THE NAME, RELATIONSHIP, POSITION, AND OFFICE/ADDRESS OF THE RELATIVE. 33. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMEXAMPLE OF RELATIVES WITHIN THE FOURTH DEGREE OFCONSANGUINITY/AFFINITY:GRANDFATHER FATHER AUNT YOU/YOURSPOUSESISTER1ST COUSIN 1ST COUSIN CONSANGUINITY RELATIONSHIP BY BLOOD AFFINITY RELATIONSHIP BY MARRIAGE 34. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM NET WORTH IN THE BD: THE NET WORTH OF THE DECLARANT, SPOUSE, AND CHILDREN LIVING INHOUSEHOLD IS COMPUTED IN THE BD AS FOLLOWS:ACQUISITION COST OF ALL REAL PROPERTIES AND VEHICLESPLUSACQUISITION COST OF INVESTMENTSPLUSACQUISITION COST OF ALL OTHER PERSONALPROPERTIES DEDUCT:TOTAL LIABILITIES EQUALS:NET WORTHNOTE: THE NET WORTH IS NO LONGER COMPUTED IN THE AD. 35. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM GRATUITOUS ACQUISITIONS OF ASSETS: GRATUITOUS ACQUISITIONS (e.g. DONATIONS, INHERITANCE, WINNINGS) OFTHE DECLARANT, SPOUSE, OR CHILDREN LIVING IN THE HOUSEHOLD MUSTBE REPORTED AS FOLLOWS: THE ACQUISITION MUST BE DECLARED AS AN ASSET (i. e., REAL PROPERTY, VEHICLE, INVESTMENT, OR OTHER PERSONAL PROPER- TY), WITH THE FAIR MARKET VALUE REPORTED AS OF DATE OF DE- CLARATION, IF THE SAME IS PHP 50,000.00 OR MORE. IF THE FAIR MARKET VALUE IS LESS THAN PHP 50,000.00, POOL THE ITEM WITH OTHERS SIMILARY ACQUIRED, AND IF THE AGGREGATE VA- LUE EXCEEDS PHP 100,000.00, THEN EACH ITEM MUST BE LISTED. IF THE AGGREGATE VALUE DOES NOT EXCEED PHP 100,000.00, THE DE- CLARANT MAY DECLARE THIS IN LUMP SUM AS OTHERS, ALTERNA- TELY, IF THE AGGREGATE VALUE DOES NOT EXCEED PHP 100,000,00, THE DECLARANT MAY OPT NOT TO DECLARE THESE ITEMS AT ALL. FOR ALL ASSETS GRATUITOUSLY ACQUIRED WHICH ARE LISTED AS AN ASSET (i. e., REAL PROPERTY, VEHICLE, INVESTMENT, OR OTHER PERSONAL PROPERTY), THE FAIR MARKET VALUE MUST BE INCLU- DED IN THE ANNUAL GROSS FAMILY INCOME. 36. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM STATEMENT: THE DECLARANT ( AND SPOUSE IN GOVERNMENT SERVICE, IN CASE OFJOINT FILING), MUST SIGN THE STATEMENT, PROVIDE THE DATE OFSIGNING, TIN, AND CTC DETAILS, AND PERSONALLY SUBSCRIBE THESALN BEFORE A PERSON AUTHORIZED TO ADMINISTER OATHNOTE: YOU DO NOT NEED TO GET THE SIGNATURE OF YOUR SPOUSE ON THESALN IF YOUR SPOUSE IS NOT IN THE GOVERNMENT SERVICEYOU ALSO DO NOT NEED TO GET THE SIGNATURE OF YOUR SPOUSEON THE SALN IF YOUR SPOUSE IS IN THE GOVERNMENT SERVICE BUTYOU WILL NOT MAKE A JOINT FILING 37. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM LIABILITIES AND PENALTIES: NOT REQUIRED TO ATTACH ANY DOCUMENTS TO SUBSTANTIATEINFORMATION DISCLOSED. HOWEVER, THE SALN IS MADE UNDER OATH FALSIFICATION OF INFORMATION OR FAILURE TO FILE OR REPORT INFOR-MATION REQUIRED TO BE REPORTED MAY BE SUBJECT TO DISCIPLINARY/CRI-DISCIPLINARY/CRIMINAL ACTION PENALTIES UNDER RA # 6713 MAY BE ANY OF THE FOLLOWING: IMPRISONMENT 5 YEARS OR LESS FINE - PHP 5,000 OR LESS DISMISSAL FROM THE SERVICE 38. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMFREQUENTLY ASKED QUESTIONS 39. PROPER FILING OF NEW SALN BASELINE DECLARATION FORM QUICK FILING OF REVISED NEW SALN BD FORM 40. PROPER FILING OF NEW SALN BASELINE DECLARATION FORMILLUSTRATIVE EXAMPLE ON PROPER FILLING UPOF NEW SALN FORM