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PROPER FILING OF NEW SALN PROPER FILING OF NEW SALN BASELINE DECLARATION FORM BASELINE DECLARATION FORM 2009 2009

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Page 1: New SALN Presentation

PROPER FILING OF NEW PROPER FILING OF NEW SALN BASELINE SALN BASELINE

DECLARATION FORMDECLARATION FORM

PROPER FILING OF NEW PROPER FILING OF NEW SALN BASELINE SALN BASELINE

DECLARATION FORMDECLARATION FORM

2009200920092009

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

Scope of PresentationScope of Presentation♦ SALN AT A GLANCESALN AT A GLANCE♦ INTRODUCTIONINTRODUCTION♦ FILING YOUR SALNFILING YOUR SALN♦ THE BASELINE DECLARATIONTHE BASELINE DECLARATION

PERSONAL INFORMATION AND EMPLOYMENTPERSONAL INFORMATION AND EMPLOYMENT ASSETS, LIABILITIES, AND NET WORTHASSETS, LIABILITIES, AND NET WORTH BUSINESS INTERESTS AND FINANCIAL CONNECTIONSBUSINESS INTERESTS AND FINANCIAL CONNECTIONS RELATIVES IN GOVERNMENT SERVICERELATIVES IN GOVERNMENT SERVICE STATEMENTSTATEMENT

♦ LIABILITIES AND PENALTIESLIABILITIES AND PENALTIES♦ FREQUENTLY ASKED QUESTIONSFREQUENTLY ASKED QUESTIONS♦ QUICK GUIDE ON NEW SALN BD FORMQUICK GUIDE ON NEW SALN BD FORM♦ ILLUSTRATIVE EXAMPLE ON PROPER FILLING UP OF SALN ILLUSTRATIVE EXAMPLE ON PROPER FILLING UP OF SALN FORMFORM

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

THE SALN AT A GLANCE:THE SALN AT A GLANCE:

THE SALN CONSISTS OF TWO FORMS:THE SALN CONSISTS OF TWO FORMS:

THE BASELINE DECLARATION (BD)THE BASELINE DECLARATION (BD)

THE ANNUAL DECLARATION (AD)THE ANNUAL DECLARATION (AD)

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

THE SALN AT A GLANCE:THE SALN AT A GLANCE:

BASELINE DECLARATIONBASELINE DECLARATION (BD)(BD) – MUST BE ACCOMPLISHED – MUST BE ACCOMPLISHED ONLY ONCE,ONLY ONCE,

SHOULD CONTAIN A COMPREHENSIVE LISTING OF THE DECLA-SHOULD CONTAIN A COMPREHENSIVE LISTING OF THE DECLA- RANT’S ASSETS, LIABILITIES, NET WORTH, BUSINESS INTERESTS,RANT’S ASSETS, LIABILITIES, NET WORTH, BUSINESS INTERESTS, FINANCIAL CONNECTION, AND RELATIVES IN GOVERNMENTFINANCIAL CONNECTION, AND RELATIVES IN GOVERNMENT NEW ENTRANTSNEW ENTRANTS – MUST SUBMIT THE BD – MUST SUBMIT THE BD WITHIN 30 DAYS AFTERWITHIN 30 DAYS AFTER ASSUMPTION INTO OFFICEASSUMPTION INTO OFFICE, TO CONTAIN INFORMATION AS OF THE, TO CONTAIN INFORMATION AS OF THE FIRST DAY OF GOVERNMENT SERVICEFIRST DAY OF GOVERNMENT SERVICE

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

THE SALN AT A GLANCE:THE SALN AT A GLANCE:

ANNUAL DECLARATION (AD) ANNUAL DECLARATION (AD) – WHICH MUST BE ACCOMPLISHED– WHICH MUST BE ACCOMPLISHED

EVERY YEAR FOR SUBMISSION EVERY YEAR FOR SUBMISSION ON OR BEFORE APRIL 30ON OR BEFORE APRIL 30, WHERE, WHERE THE EMPLOYEE HAS PREVIOUSLY SUBMITTED A BDTHE EMPLOYEE HAS PREVIOUSLY SUBMITTED A BD

THE FIRST ADTHE FIRST AD – SHALL CONTAIN INFORMATION STARTING FROM – SHALL CONTAIN INFORMATION STARTING FROM THE DAY IMMEDIATELY FOLLOWING THE THE DAY IMMEDIATELY FOLLOWING THE CUT-OFF DATE OF ANCUT-OFF DATE OF AN EMPLOYEE’S BD, UP TO DECEMBER 31EMPLOYEE’S BD, UP TO DECEMBER 31 OF THE REPORTING YEAR. OF THE REPORTING YEAR.

THE SUBSEQUENT ADTHE SUBSEQUENT AD – SHALL BE FOR THE PERIOD – SHALL BE FOR THE PERIOD JANUARY 1 TO JANUARY 1 TO DECEMBER 31 OF EACH SUCCEEDING YEARDECEMBER 31 OF EACH SUCCEEDING YEAR

THE AD MUST ALSO BE ACCOMPLISHED WITHIN 30 DAYS FROMTHE AD MUST ALSO BE ACCOMPLISHED WITHIN 30 DAYS FROM SEPARATION FROM GOVERNMENT SERVICESEPARATION FROM GOVERNMENT SERVICE, STATEMENTS OF, STATEMENTS OF WHICH MUST COVER FROM JANUARY 1 UP TO THE EMPLOYEE’SWHICH MUST COVER FROM JANUARY 1 UP TO THE EMPLOYEE’S LAST DAY IN OFFICELAST DAY IN OFFICE

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

THE SALN AT A GLANCE:THE SALN AT A GLANCE:

ANNUAL DECLARATION (AD)ANNUAL DECLARATION (AD)

COMPREHENSIVE LISTING OF COMPREHENSIVE LISTING OF ALLALL ASSETS AND LIABILITIES IS NOT ASSETS AND LIABILITIES IS NOT NEEDED IN THE ADNEEDED IN THE AD

ONLY ACQUISITIONS AND DISPOSALS OF ASSETS, INCURRENCE,ONLY ACQUISITIONS AND DISPOSALS OF ASSETS, INCURRENCE, RETIREMENT, AND PAYMENT/REDUCTION OF LIABILITIES; CREATION RETIREMENT, AND PAYMENT/REDUCTION OF LIABILITIES; CREATION AND TERMINATION OF BUSINESS INTEREST AND FINANCIAL AND TERMINATION OF BUSINESS INTEREST AND FINANCIAL

CONNECTIONS; AND RELATIVES JOINING OR BEING SEPARATEDCONNECTIONS; AND RELATIVES JOINING OR BEING SEPARATED FROM THE GOVERNMENT; SINCE THE LAST SALN SUBMISSION.FROM THE GOVERNMENT; SINCE THE LAST SALN SUBMISSION.

ANNUAL DECLARATIONANNUAL DECLARATION IS JUST A PASSBOOK WHERE ONLY DEPO- IS JUST A PASSBOOK WHERE ONLY DEPO- SITS AND WITHDRAWALS FROM YOUR ACCOUNT NEED TO BE DO-SITS AND WITHDRAWALS FROM YOUR ACCOUNT NEED TO BE DO- CUMENTEDCUMENTED

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

INTRODUCTIONINTRODUCTION:: THE SALN CONTAINS INFORMATION ABOUT OWNERSHIP OF ASSETS AS WELL AS ONE’S LIABILITIES.

EVERY GOVERNMENT EMPLOYEE IS REQUIRED BY LAW TO SUBMIT THIS FORM.

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.

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

INTRODUCTIONINTRODUCTION::

THE CIVIL SERVICE COMMISSION (CSC) SHALL HAVE THE PRIMARY RES- PONSIBILITY FOR THE ADMINISTRATION AND ENFORCEMENT OF THE RA # 6713.

ON 10 SEPTEMBER 2007, THE CSC APPROVED THE REVISED FORM OF THE SALN THROUGH CSC RESOLUTION NO. 071814.

THE OESPA-PN IS MANDATED UNDER CIRCULAR NR 05 HPN DTD 13 MAR 1998 TO COLLECT, ANALYZE AND COMPILE ALL SWORN STATEMENTS OF ASSETS AND LIABILITIES OF MILITARY PERSONNEL AND CIVILIAN EMPLOYEES OF THE PN.

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

FILING YOUR SALNFILING YOUR SALN::

WHY YOU MUST FILEWHY YOU MUST FILE

AS A GOVERNMENT EMPLOYEE, YOU OCCUPY A POSITION THAT IS AS A GOVERNMENT EMPLOYEE, YOU OCCUPY A POSITION THAT IS VESTED WITH VESTED WITH PUBLIC TRUSTPUBLIC TRUST. THIS REQUIRES YOU TO PUT THE PUBLIC IN-. THIS REQUIRES YOU TO PUT THE PUBLIC IN-TEREST OVER AND ABOVE YOUR OWN. THE PRIMARY USE OF THE INFOR-TEREST OVER AND ABOVE YOUR OWN. THE PRIMARY USE OF THE INFOR-MATION ON THE SALN FORM IS TO EXHIBIT MATION ON THE SALN FORM IS TO EXHIBIT TRANSPARENCY AND ACCOUNTA-TRANSPARENCY AND ACCOUNTA-BILITY IN PUBLIC OFFICE.BILITY IN PUBLIC OFFICE.

THE SALN IS THE BADGE OF HONOR OF THE HONEST CIVIL SERVANTTHE SALN IS THE BADGE OF HONOR OF THE HONEST CIVIL SERVANTTHAT MUST BE ACCOMPLISHED WITH PRIDE. IT SHOWS THAT AN EMPLOYEETHAT MUST BE ACCOMPLISHED WITH PRIDE. IT SHOWS THAT AN EMPLOYEEDID NOT EXPLOIT HIS OR HER PUBLIC OFFICE FOR ILLEGAL GAIN.DID NOT EXPLOIT HIS OR HER PUBLIC OFFICE FOR ILLEGAL GAIN.

WHO MUST FILEWHO MUST FILE

ALL PUBLIC OFFICIALS AND EMPLOYEES, WHETHER REGULAR ORALL PUBLIC OFFICIALS AND EMPLOYEES, WHETHER REGULAR ORUNDER TEMPORARY STATUS, ARE REQURED TO FILE THE SALN.UNDER TEMPORARY STATUS, ARE REQURED TO FILE THE SALN.

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

FILING YOUR SALNFILING YOUR SALN::WHO DO NOT NEED TO FILEWHO DO NOT NEED TO FILE

PUBLIC OFFICIALS SERVING IN AN HONORARY CAPACITY, WITHOUTPUBLIC OFFICIALS SERVING IN AN HONORARY CAPACITY, WITHOUT CREDIT OR PAY;CREDIT OR PAY;

TEMPORARY LABORERS; ANDTEMPORARY LABORERS; AND

CASUAL OR TEMPORARY (NOT IN THE REGULAR PLANTILLA OF CASUAL OR TEMPORARY (NOT IN THE REGULAR PLANTILLA OF AGENCY) AND CONTRACTUAL WORKERS.AGENCY) AND CONTRACTUAL WORKERS.

WHEN TO FILEWHEN TO FILE

NEW ENTRANT FILING. NEW ENTRANT FILING. DUE WITHIN 30 CALENDAR DAYS FROMDUE WITHIN 30 CALENDAR DAYS FROM ASSUMING A POSITION OR EARLIER WHEN REQUESTED BY YOURASSUMING A POSITION OR EARLIER WHEN REQUESTED BY YOUR AGENCY.AGENCY.

ANNUAL FILING. ANNUAL FILING. DUE NOT LATER WITHIN APRIL 30 OF EVERY YEAR. DUE NOT LATER WITHIN APRIL 30 OF EVERY YEAR. THE REPORTING PERIOD STARTS FROM THE DAY FOLLOWING THE THE REPORTING PERIOD STARTS FROM THE DAY FOLLOWING THE CUT-OFF DATE OF THE PREVIOUS SALN DECLARATION, UP TO CUT-OFF DATE OF THE PREVIOUS SALN DECLARATION, UP TO DECEMBER 31 OF THE REPORTING PERIOD.DECEMBER 31 OF THE REPORTING PERIOD.

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

FILING YOUR SALNFILING YOUR SALN::

WHEN TO FILEWHEN TO FILE

SEPARATION: SEPARATION: DUE WITHIN 30 DAYS AFTER SEPARATION FROM DUE WITHIN 30 DAYS AFTER SEPARATION FROM GOVERNMENT SERVICE.GOVERNMENT SERVICE.

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

FILING YOUR SALNFILING YOUR SALN::

WHERE TO FILEWHERE TO FILE

ACCOMPLISH THE FORMS IN FIVE (5) ORIGINAL COPIES AND SUBMIT ACCOMPLISH THE FORMS IN FIVE (5) ORIGINAL COPIES AND SUBMIT THE SAME TO YOUR PERSONNEL, OR ADMINISTRATION OFFFICE.THE SAME TO YOUR PERSONNEL, OR ADMINISTRATION OFFFICE.

BE SURE TO RETAIN A COPY OF YOUR SALN AND HAVE THE SAMEBE SURE TO RETAIN A COPY OF YOUR SALN AND HAVE THE SAME RECEIVED AS PROOF OF YOUR SALN SUBMISSION.RECEIVED AS PROOF OF YOUR SALN SUBMISSION.

UNDER CSC RESOLUTION NO. 06-0231 DATED FEBRUARY 1, 2006, THEUNDER CSC RESOLUTION NO. 06-0231 DATED FEBRUARY 1, 2006, THE CHIEF/HEAD OF THE PERSONNEL/ADMINISTRATIVE DIVISION OR UNITCHIEF/HEAD OF THE PERSONNEL/ADMINISTRATIVE DIVISION OR UNIT SHALL TRANSMIT ALL ORIGINAL COPIES OF THE SALN RECEIVED, SHALL TRANSMIT ALL ORIGINAL COPIES OF THE SALN RECEIVED, ONON OR BEFORE JUNE 30 OF EVERY YEAROR BEFORE JUNE 30 OF EVERY YEAR, TO THE CONCERNED OFFICES., TO THE CONCERNED OFFICES.

( PN UNITS ARE REQUIRED TO SUBMIT ACCOMPLISHED SALN COPIES TO ( PN UNITS ARE REQUIRED TO SUBMIT ACCOMPLISHED SALN COPIES TO OESPA, PN ON OR BEFORE APRIL 30 FOR CONSOLIDATION PURPOSESOESPA, PN ON OR BEFORE APRIL 30 FOR CONSOLIDATION PURPOSES PRIOR SUBMISSION TO CONCERNED REPOSITORY AGENCIES)PRIOR SUBMISSION TO CONCERNED REPOSITORY AGENCIES)

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PROPER FILING OF NEW SALN BASELINE DECLARATION FORMPROPER FILING OF NEW SALN BASELINE DECLARATION FORM

FILING YOUR SALNFILING YOUR SALN::WHERE TO FILEWHERE TO FILE OFFICIAL/EMPLOYEE CONCERNEDOFFICIAL/EMPLOYEE CONCERNED

OFFICE OF THE OFFICE OF THE PRESIDENTPRESIDENT

OFFICERS OF THE ARMED FORCES OF THE OFFICERS OF THE ARMED FORCES OF THE PHILIPPINES FROM THE PHILIPPINES FROM THE RANK OF COLONEL RANK OF COLONEL OR NAVAL CAPTAINOR NAVAL CAPTAIN

DEPUTY OMBUDSMAN DEPUTY OMBUDSMAN FOR MILITARY AFFAIRSFOR MILITARY AFFAIRS

MEMBERS OF THE ARMED FORCES OF THE MEMBERS OF THE ARMED FORCES OF THE PHILIPPINES PHILIPPINES BELOW THE RANK OF COLONEL BELOW THE RANK OF COLONEL OR NAVAL CAPTAIN INCLUDING CIVILIAN OR NAVAL CAPTAIN INCLUDING CIVILIAN PERSONNEL OF THE AFPPERSONNEL OF THE AFP

CIVIL SERVICE CIVIL SERVICE COMMISSION COMMISSION (INTEGRATED RECORDS (INTEGRATED RECORDS MANAGEMENT OFFICE)MANAGEMENT OFFICE)

MEMBERS OF THE ARMED FORCES OF THE MEMBERS OF THE ARMED FORCES OF THE PHILIPPINES PHILIPPINES BELOW THE RANK OF COLONEL BELOW THE RANK OF COLONEL OR NAVAL CAPTAIN AS WELL AS CIVILIAN OR NAVAL CAPTAIN AS WELL AS CIVILIAN PERSONNEL OF THE AFPPERSONNEL OF THE AFP

OESPA-AFPOESPA-AFP MEMBERS OF THE ARMED FORCES OF THE MEMBERS OF THE ARMED FORCES OF THE PHILIPPINES REGARDLESS OF RANK PHILIPPINES REGARDLESS OF RANK INCLUDING CIVILIAN PERSONNEL OF THE AFPINCLUDING CIVILIAN PERSONNEL OF THE AFP

OESPA-PNOESPA-PN MEMBERS OF THE PHILIPPINE NAVY AS WELL MEMBERS OF THE PHILIPPINE NAVY AS WELL AS CIVILIAN PERSONNEL OF THE PNAS CIVILIAN PERSONNEL OF THE PN

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DECLARATIONS:DECLARATIONS:

ANNUAL GROSS SALARY – REFERS TO ALL FORMS OF COMPENSATIONANNUAL GROSS SALARY – REFERS TO ALL FORMS OF COMPENSATION (CASH ONLY)(CASH ONLY) OF THE EMPLOYEE ACTUALLY OF THE EMPLOYEE ACTUALLY

RECEIVED FROM GOVERNMENT SERVICE,RECEIVED FROM GOVERNMENT SERVICE, EXCEPT PEREXCEPT PER DIEMS DIEMS

ANNUAL GROSS FAMILY INCOME – REFERS TO ALL FORMS OF INCOMEANNUAL GROSS FAMILY INCOME – REFERS TO ALL FORMS OF INCOME (AGFI)(AGFI) (CASH AND NON-CASH(CASH AND NON-CASH) ACTUALLY RECEIVED) ACTUALLY RECEIVED

BY THE DECLARANT, SPOUSE, AND CHILDRENBY THE DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD, RECEIVED FROM LIVING IN HOUSEHOLD, RECEIVED FROM ALLALL

SOURCESSOURCES, INCLUDING , INCLUDING GRATUITOUS ACQUISI-GRATUITOUS ACQUISI- TIONSTIONS

REAL PROPERTIES AND VEHICLE OF THE DECLARANT, SPOUSE, ANDREAL PROPERTIES AND VEHICLE OF THE DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD MUST BE DECLARED REGARDLESS OFCHILDREN LIVING IN HOUSEHOLD MUST BE DECLARED REGARDLESS OF VALUE.VALUE.

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EXAMPLE OF WHAT CONSTITUTE AGFI:EXAMPLE OF WHAT CONSTITUTE AGFI:

SALARIES FROM GOVERNMENT (WHICH INCLUDES YOUR ANNUAL GROSSSALARIES FROM GOVERNMENT (WHICH INCLUDES YOUR ANNUAL GROSS SALARY)SALARY)

SALARIES AND OTHER REMUNERATION FROM OTHER EMPLOYMENT ORSALARIES AND OTHER REMUNERATION FROM OTHER EMPLOYMENT OR ENGAGEMENT SUCH AS HONORARIA, ALLOWANCES, ETC.ENGAGEMENT SUCH AS HONORARIA, ALLOWANCES, ETC.

INCOME FROM BUSINESSES AND ASSETS (e. g. RENTAL INCOME FOR REALINCOME FROM BUSINESSES AND ASSETS (e. g. RENTAL INCOME FOR REAL PROPERTIES, VEHICLES)PROPERTIES, VEHICLES)

COMMISSIONSCOMMISSIONS

RETURN ON INVESTMENTSRETURN ON INVESTMENTS

GAINS FROM DISPOSALS OR LIQUIDATION OF ASSETSGAINS FROM DISPOSALS OR LIQUIDATION OF ASSETS

INTEREST FROM DEPOSITSINTEREST FROM DEPOSITS

DIVIDENDS FROM SHAREHOLDINGSDIVIDENDS FROM SHAREHOLDINGS

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EXAMPLE OF WHAT CONSTITUTE AGFI:EXAMPLE OF WHAT CONSTITUTE AGFI:

INCOME FROM PARTNERSHIPS AND JOINT VENTURESINCOME FROM PARTNERSHIPS AND JOINT VENTURES

CASH DONATIONSCASH DONATIONS

WINNINGS FROM SWEEPSTAKES AND OTHER ACTIVITIES OF CHANCEWINNINGS FROM SWEEPSTAKES AND OTHER ACTIVITIES OF CHANCE

DONATIONS AND INHERITANCES OF REAL AND PERSONAL PROPERTIESDONATIONS AND INHERITANCES OF REAL AND PERSONAL PROPERTIES (FAIR MARKET VALUE)(FAIR MARKET VALUE)

NOTE: UNCOLLECTED INCOMENOTE: UNCOLLECTED INCOME AND AND LOSSES FROM TRANSANCTIONSLOSSES FROM TRANSANCTIONS ARE ARE NOT REQUIRED TO BE REPORTED IN YOUR ANNUAL GROSS FAMILY INCOME.NOT REQUIRED TO BE REPORTED IN YOUR ANNUAL GROSS FAMILY INCOME.

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DECLARATIONS:DECLARATIONS:

FOR REAL PROPERTIESFOR REAL PROPERTIES – THE KIND OF REAL PROPERTY, THE LOCATION, – THE KIND OF REAL PROPERTY, THE LOCATION, THE ESTIMATED FAIR MARKET VALUE, AND THETHE ESTIMATED FAIR MARKET VALUE, AND THE

ASSESSED VALUE MUST BE REPORTED;ASSESSED VALUE MUST BE REPORTED;

FOR VEHICLESFOR VEHICLES – THE TYPE OF VEHICLE, PLATE NUMBER, CERTIFICATE – THE TYPE OF VEHICLE, PLATE NUMBER, CERTIFICATE NUMBER, AND PLACE OF REGISTRATION MUST BE NUMBER, AND PLACE OF REGISTRATION MUST BE

REPORTED;REPORTED;

FOR BOTH REAL PROPERTIES AND VEHICLESFOR BOTH REAL PROPERTIES AND VEHICLES – THE MODE AND YEAR OF – THE MODE AND YEAR OF ACQUISITION, AS WELL AS THE ACQUISITION COST, MUSTACQUISITION, AS WELL AS THE ACQUISITION COST, MUST ALSO BE REPORTED ALSO BE REPORTED

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EXAMPLES OF REAL PROPERTIES:EXAMPLES OF REAL PROPERTIES:

VACANT LOT VACANT LOT – (WHETHER RESIDENTIAL, COMMERCIAL, AGRICULTURAL,– (WHETHER RESIDENTIAL, COMMERCIAL, AGRICULTURAL, INDUSTRIAL, ETC.)INDUSTRIAL, ETC.)

HOUSE AND LOTHOUSE AND LOT

IMPROVEMENTSIMPROVEMENTS

PRINTING PRESS EQUIPMENTPRINTING PRESS EQUIPMENT ATTACHED TO THE GROUND ATTACHED TO THE GROUND

CONDOMINIUM UNITCONDOMINIUM UNIT

TOWNHOUSETOWNHOUSE

FRUIT PLANTATIONFRUIT PLANTATION

REAL RIGHTS OVER IMMOVABLEREAL RIGHTS OVER IMMOVABLE

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EXAMPLES OF VEHICLES:EXAMPLES OF VEHICLES:

CARCAR

VANVAN

MOTORCYCLEMOTORCYCLE

TRICYCLETRICYCLE

YACHTYACHT

HELICOPTERHELICOPTER

SPEEDBOATSPEEDBOATNOTE:NOTE: DO NOT REPORT AS VEHICLE DO NOT REPORT AS VEHICLE, LIKE SCOOTER (FOOTBOARD, LIKE SCOOTER (FOOTBOARD MOUNTED ON TWO WHEELS AND ALONG STEERING HANDLEMOUNTED ON TWO WHEELS AND ALONG STEERING HANDLE USED AS A TOY EVEN IF THE SAME MAY BE MOTORIZED) SINCEUSED AS A TOY EVEN IF THE SAME MAY BE MOTORIZED) SINCE THIS DOES NOT NEED TO BE REGISTERED WITH THE LTO. THIS DOES NOT NEED TO BE REGISTERED WITH THE LTO. HOWEVER, IF THE FAIR MARKET VALUE OF THE HOWEVER, IF THE FAIR MARKET VALUE OF THE SCOOTER IS SCOOTER IS PHP 50,000 OR MORE,PHP 50,000 OR MORE, THIS MUST BE REPORTED AS OTHER THIS MUST BE REPORTED AS OTHER PERSONAL PROPERTY.PERSONAL PROPERTY.

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MODE OF ACQUISITION WITH CORRESPONDING DETERMINATION MODE OF ACQUISITION WITH CORRESPONDING DETERMINATION OF ACQUISITION COST:OF ACQUISITION COST:

MODE OF ACQUISITIONMODE OF ACQUISITION ACQUISITION COSTACQUISITION COST

CASH PURCHASECASH PURCHASE PURCHASE PRICEPURCHASE PRICE

ADD:ADD: OTHER EXPENDITURES REQUIRED IN OTHER EXPENDITURES REQUIRED IN

OBTAINING THE ASSET AND PREPARING IT FOROBTAINING THE ASSET AND PREPARING IT FOR

USEUSE

EXCHANGE FOR NON-EXCHANGE FOR NON-

MONETARY ASSETMONETARY ASSET

FAIR MARKET VALUE OF NEW ASSET FAIR MARKET VALUE OF NEW ASSET ACQUIRED, OR FAIR MARKET VALUE OF NON- ACQUIRED, OR FAIR MARKET VALUE OF NON- MONETARY ASSET GIVEN UP IN EXCHANGE, MONETARY ASSET GIVEN UP IN EXCHANGE, WHICHEVER IS MORE CLEARLY DETERMINABLEWHICHEVER IS MORE CLEARLY DETERMINABLE

DEBT/EQUITY SWAPDEBT/EQUITY SWAP RECORD ACQUISITION COST OF ASSET RECORD ACQUISITION COST OF ASSET RECEIVED AT CURRENT FAIR MARKET VALUERECEIVED AT CURRENT FAIR MARKET VALUE

CONSTRUCTIONCONSTRUCTION ALL DIRECT EXPENDITURES INCURRED TO ALL DIRECT EXPENDITURES INCURRED TO BUILD THE ASSET AND MAKE IT READY FOR ITS BUILD THE ASSET AND MAKE IT READY FOR ITS INTENDED USE (EXCEPT YOUR OWN LABOR)INTENDED USE (EXCEPT YOUR OWN LABOR)

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SAMPLE SOURCES OF INFORMATION ON FAIR MARKET VALUE:SAMPLE SOURCES OF INFORMATION ON FAIR MARKET VALUE:

ITEMITEM SOURCES OF INFORMATION ON FAIR MARKET SOURCES OF INFORMATION ON FAIR MARKET VALUEVALUE

REAL PROPERTYREAL PROPERTY REAL ESTATE COMPANIES, BROKERS, DEVELOPERS, REAL ESTATE COMPANIES, BROKERS, DEVELOPERS, APPRAISERS, HISTORICAL TRANSACTIONS IN THE APPRAISERS, HISTORICAL TRANSACTIONS IN THE SAME VICINITYSAME VICINITY

VEHICLESVEHICLES CAR DEALERSCAR DEALERS

STOCK, BONDSSTOCK, BONDS STOCK EXCHANGES, BROKERAGE FIRMS, FINANCIAL STOCK EXCHANGES, BROKERAGE FIRMS, FINANCIAL INSTITUTIONS WEBSITES, NEWSPAPERSINSTITUTIONS WEBSITES, NEWSPAPERS

MUTUAL FUNDSMUTUAL FUNDS FINANCIAL INSTITUTIONS’/BANKS’ INVESTMENT FINANCIAL INSTITUTIONS’/BANKS’ INVESTMENT DEPARTMENT, WEBSITESDEPARTMENT, WEBSITES

TRUST FUNDSTRUST FUNDS TRUSTEE, FUND MANAGERTRUSTEE, FUND MANAGER

TIME DEPOSITSTIME DEPOSITS FINANCIAL INSTITUTIONS, BANKS, THESE ENTITIES’ FINANCIAL INSTITUTIONS, BANKS, THESE ENTITIES’ WEBSITESWEBSITES

MONEY MARKETMONEY MARKET FINANCIAL INSTITUTIONS, BANKS, THESE ENTITIES’ FINANCIAL INSTITUTIONS, BANKS, THESE ENTITIES’ WEBSITESWEBSITES

EQUITY IN EQUITY IN PARTNERSHIPPARTNERSHIP

FINANCIAL REPORT OF THE PARTNERSHIPFINANCIAL REPORT OF THE PARTNERSHIP

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SAMPLE SOURCES OF INFORMATION ON FAIR MARKET VALUE: SAMPLE SOURCES OF INFORMATION ON FAIR MARKET VALUE: (cont.)(cont.)

ITEMITEM SOURCES OF INFORMATION ON FAIR MARKET SOURCES OF INFORMATION ON FAIR MARKET VALUEVALUE

CASH IN BANKCASH IN BANK BANK STATEMENT, ATM RECEIPT, PASSBOOK BANK STATEMENT, ATM RECEIPT, PASSBOOK BALANCEBALANCE

FURNITUREFURNITURE MALLS, APPLIANCE CENTERS, SECOND-HAND-MALLS, APPLIANCE CENTERS, SECOND-HAND-DEALERS DEALERS

JEWELRYJEWELRY JEWELRY STORES, APPRAISERS, PAWNSHOPS, JEWELRY STORES, APPRAISERS, PAWNSHOPS, ALAJERASALAJERAS

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EXAMPLE OF MODE OF ACQUISITION:EXAMPLE OF MODE OF ACQUISITION:

PURCHASE

DONATION

INHERITANCE

TRUST

EXCHANGE

AS A CONSEQUENCE OF CONTRACT (TRADITION) – EXAMPLES ARE LEASE, PLEDGE, DEPOSIT, PURCHASE OR SALE (WHETHER PAID IN INSTALLMENT OR CASH)

OCCUPATION – WHEN YOU SEIZE CORPOREAL/PHYSICAL THINGS; LAND CANNOT BE ACQUIRED BY OCCUPATION

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EXAMPLE OF MODE OF ACQUISITION: EXAMPLE OF MODE OF ACQUISITION: (cont.)(cont.)

INTELLECTUAL CREATION – THROUGH INTELLECTUAL PROPERTY OWNERSHIP AS WHEN YOU ARE THE AUTHOR OF LITERARY WORK, COM- POSER OF MUSIC, PAINTER, SCULPTOR, SCIENTIST

LAW – AUTOMATICALLY VESTS OWNERSHIP OVER A PROPERTY WHEN REQUISITES ARE MET AS IN THE CASE OF HIDDEN TREASURES OR FRUITS NATURALLY FALLING FROM A TREE UPON AN ADJACENT LAND.

PRESCRIPTION – THROUGH LAPSE OF TIME AS PROVIDED BY LAW

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INVESTMENTS AND OTHER PERSONAL PROPERTIES:INVESTMENTS AND OTHER PERSONAL PROPERTIES:

EACH ITEM OF INVESTMENT OR OTHER PERSONAL PROPERTY OF THE EACH ITEM OF INVESTMENT OR OTHER PERSONAL PROPERTY OF THE DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WITH ADECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WITH A FAIR MARKET VALUE OF PHP 50,000.00 OR MOREFAIR MARKET VALUE OF PHP 50,000.00 OR MORE MUST BE REPORTED MUST BE REPORTED CHECKING THE APPROPRIATE BOX AND ENTERING THE ACQUISITION CHECKING THE APPROPRIATE BOX AND ENTERING THE ACQUISITION COST.COST.

IF AN ITEM HAS A IF AN ITEM HAS A FAIR MARKET VALUE OF LESS THAN PHP 50,000.00FAIR MARKET VALUE OF LESS THAN PHP 50,000.00,, POOL ALL SUCH ITEMS TOGETHER, AND POOL ALL SUCH ITEMS TOGETHER, AND

IF THE IF THE AGGREGATE VALUE EXCEEDS PHP 50,000.00AGGREGATE VALUE EXCEEDS PHP 50,000.00, THESE ITEMS MUST, THESE ITEMS MUST BE LISTED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED AT BE LISTED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED AT LESS THAN LESS THAN PHP 50,000.00.PHP 50,000.00.

BUT IF THE BUT IF THE AGGREGATE VALUE DOES NOT EXCEED PHP 50,000.00AGGREGATE VALUE DOES NOT EXCEED PHP 50,000.00, YOU, YOU MAY DECLARE THESE ITEMS COLLECTIVELY AS MAY DECLARE THESE ITEMS COLLECTIVELY AS “OTHERS”,“OTHERS”, OR YOU MAY OR YOU MAY OPT NOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOT OPT NOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOT CONSIDERED CONSIDERED MATERIALMATERIAL..

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INVESTMENTS AND OTHER PERSONAL PROPERTIES: INVESTMENTS AND OTHER PERSONAL PROPERTIES: (cont.)(cont.)

FOR INVESTMENTS AND OTHER PERSONAL PROPERTIES, WHICH ARE FOR INVESTMENTS AND OTHER PERSONAL PROPERTIES, WHICH ARE PAID ON PAID ON INSTALLMENT BASISINSTALLMENT BASIS, YOU SHOULD DECLARE YOUR EQUITY SO , YOU SHOULD DECLARE YOUR EQUITY SO FAR PAID AS EQUITY IN INSTALLMENT PURCHASES, OR IN SOME OTHER FAR PAID AS EQUITY IN INSTALLMENT PURCHASES, OR IN SOME OTHER APPLICABLE CATEGORY (e.g. STOCKS, PRIVATE INSURANCE, EDUCATIONALAPPLICABLE CATEGORY (e.g. STOCKS, PRIVATE INSURANCE, EDUCATIONAL PLANS, PRE-NEED PLANS). PLANS, PRE-NEED PLANS).

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EXAMPLE OF INVESTMENTS:EXAMPLE OF INVESTMENTS:

STOCKSSTOCKS

BONDSBONDS

MUTUAL FUNDSMUTUAL FUNDS

INSURANCE POLICIESINSURANCE POLICIES

EDUCATIONAL PLANSEDUCATIONAL PLANS

PRE-NEED PLANSPRE-NEED PLANS

TIME DEPOSITTIME DEPOSIT

MONEY MARKET PLACEMENTSMONEY MARKET PLACEMENTS

EQUITY IN PARTNERSHIPSEQUITY IN PARTNERSHIPS

SHARE IN JOINT VENTURESSHARE IN JOINT VENTURES

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EXAMPLES OF OTHER PERSONAL PROPERTIES:EXAMPLES OF OTHER PERSONAL PROPERTIES:

CASH AND BANK ACCOUNTSCASH AND BANK ACCOUNTS

RECEIVABLESRECEIVABLES

DEPOSITS/ADVANCED PAYMENTS ON LEASES/RENTALSDEPOSITS/ADVANCED PAYMENTS ON LEASES/RENTALS

FURNITUREFURNITURE

ANTIQUESANTIQUES

EQUITY IN INSTALLMENT PURCHASEEQUITY IN INSTALLMENT PURCHASE

INTELLECTUAL PROPERTYINTELLECTUAL PROPERTY

CLUB MEMBERSHIPSCLUB MEMBERSHIPS

NOTE: THE OTHER PERSONAL PROPERTY BOUGHT AND SOLD IN THE NOTE: THE OTHER PERSONAL PROPERTY BOUGHT AND SOLD IN THE SAME YEAR SHALL SAME YEAR SHALL NOT BE INCLUDED IN THE REPORTNOT BE INCLUDED IN THE REPORT BECAUSE BECAUSE IT NO LONGER EXISTS AT DATE OF DECLARATION.IT NO LONGER EXISTS AT DATE OF DECLARATION.

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LIABILITIES:LIABILITIES:

IN THE SAME MANNER, EACH ITEM OF LIABILITY OF THE DECLARANT, IN THE SAME MANNER, EACH ITEM OF LIABILITY OF THE DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WITH AN SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WITH AN OUTSTANDINGOUTSTANDING BALANCE OF PHP 50,000.00 OR MOREBALANCE OF PHP 50,000.00 OR MORE MUST BE REPORTED BY CHECKING MUST BE REPORTED BY CHECKING THE APPROPRIATE BOX AND ENTERING THE AMOUNT OF THE OUTSTANDINGTHE APPROPRIATE BOX AND ENTERING THE AMOUNT OF THE OUTSTANDING BALANCE.BALANCE.

IF THE VALUE OF AN ITEM IS IF THE VALUE OF AN ITEM IS LESS THAN PHP 50,000.00LESS THAN PHP 50,000.00, POOL ALL SUCH, POOL ALL SUCH ITEMS TOGETHER AND IF THE AGGREGATE VALUE ITEMS TOGETHER AND IF THE AGGREGATE VALUE EXCEEDS PHP 100,000.00,EXCEEDS PHP 100,000.00, THESE ITEMS MUST BE LISTED THESE ITEMS MUST BE LISTED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED AT LESS THAN PHP 50,000.00.AT LESS THAN PHP 50,000.00. BUT IF THE AGGREGATE VALUE DOES BUT IF THE AGGREGATE VALUE DOES NOT NOT EXCEED PHP 100,000.00,EXCEED PHP 100,000.00, YOU MAY DECLARE THESE ITEMS COLLECTIVELY YOU MAY DECLARE THESE ITEMS COLLECTIVELY AS AS “OTHERS”,“OTHERS”, OR YOU MAY OPT NOT TO DECLARE THESE ITEMS AT ALL OR YOU MAY OPT NOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOT CONSIDERED SINCE THESE ARE NOT CONSIDERED MATERIALMATERIAL..

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EXAMPLES OF LIABILITIES:EXAMPLES OF LIABILITIES:

PERSONAL LOANSPERSONAL LOANS

BANK LOANSBANK LOANS

ACCOUNT PAYABLEACCOUNT PAYABLE

GSIS, PAG-IBIG LOANSGSIS, PAG-IBIG LOANS

MORTGAGE PAYABLESMORTGAGE PAYABLES

SURETY LIABILITIESSURETY LIABILITIES

JUDGMENT DEBTSJUDGMENT DEBTS

LOANS FROM OTHER INSTITUTIONSLOANS FROM OTHER INSTITUTIONS

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BUSINESS INTERESTS AND FINANCIAL CONNECTIONS:BUSINESS INTERESTS AND FINANCIAL CONNECTIONS:

EACH ITEM OF BUSINESS INTEREST OR FINANCIAL CONNECTION OF THEEACH ITEM OF BUSINESS INTEREST OR FINANCIAL CONNECTION OF THE DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WHICH GIVES DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD WHICH GIVES GROSS ANNUAL RECEIPTS OF PHP50,000.00 OR MOREGROSS ANNUAL RECEIPTS OF PHP50,000.00 OR MORE MUST BE REPORTED MUST BE REPORTED BY PROVIDING APPROPRIATE DETAILS – THE NAME OF THE OWNER OF THEBY PROVIDING APPROPRIATE DETAILS – THE NAME OF THE OWNER OF THE ITEM, ITEM, THE NAME ADDRESS, AND NATURE OF THE BUSINESS ENTITY ORTHE NAME ADDRESS, AND NATURE OF THE BUSINESS ENTITY OR FINANCIAL CONNECTION, AND THE DATE OF ACQUISITIONFINANCIAL CONNECTION, AND THE DATE OF ACQUISITION THEREOF. THEREOF.

IF AN ITEM GENERATES IF AN ITEM GENERATES GROSS ANNUAL RECEIPTS OF LESS THAN GROSS ANNUAL RECEIPTS OF LESS THAN PHP 50,000.00PHP 50,000.00, POOL ALL SUCH ITEMS TOGETHER AND IF THE , POOL ALL SUCH ITEMS TOGETHER AND IF THE AGGREGATEAGGREGATE RECEIPTS EXCEED PHP100,000.00RECEIPTS EXCEED PHP100,000.00 THESE ITEMS MUST BE LISTED EVEN IF THESE ITEMS MUST BE LISTED EVEN IF THE INDIVIDUAL ITEMS ARE VALUED AT LESS THAN PHP 50,000.00. BUTTHE INDIVIDUAL ITEMS ARE VALUED AT LESS THAN PHP 50,000.00. BUT IF THE IF THE AGGREGATE RECEIPTS DO NOT EXCEED PHP100,000.00AGGREGATE RECEIPTS DO NOT EXCEED PHP100,000.00, YOU MAY , YOU MAY DECLARE THESE ITEMS COLLECTIVELY AS DECLARE THESE ITEMS COLLECTIVELY AS “OTHERS”,“OTHERS”, OR YOU MAY OPT OR YOU MAY OPT NOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOT CONSIDEREDNOT TO DECLARE THESE ITEMS AT ALL SINCE THESE ARE NOT CONSIDERED MATERIALMATERIAL..

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RELATIVES IN GOVERNMENT:RELATIVES IN GOVERNMENT:

THE DECLARANT’S AND SPOUSE’S RELATIVES IN GOVERNMENT, UP TO THETHE DECLARANT’S AND SPOUSE’S RELATIVES IN GOVERNMENT, UP TO THE FOURTH CIVIL DEGREE OF CONSANGUINITY OR AFFINITYFOURTH CIVIL DEGREE OF CONSANGUINITY OR AFFINITY, INCLUDING , INCLUDING BILAS, INSOBILAS, INSO, AND , AND BALAEBALAE, MUST BE REPORTED, BY PROVIDING THE NAME,, MUST BE REPORTED, BY PROVIDING THE NAME, RELATIONSHIP, POSITION, AND OFFICE/ADDRESS OF THE RELATIVE.RELATIONSHIP, POSITION, AND OFFICE/ADDRESS OF THE RELATIVE.

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EXAMPLE OF RELATIVES WITHIN THE FOURTH DEGREE OFEXAMPLE OF RELATIVES WITHIN THE FOURTH DEGREE OFCONSANGUINITY/AFFINITY:CONSANGUINITY/AFFINITY:

GRANDFATHERGRANDFATHER

SISTERSISTERYOU/YOURYOU/YOURSPOUSESPOUSE 11STST COUSIN COUSIN11STST COUSIN COUSIN

AUNTAUNTFATHERFATHER

CONSANGUINITYCONSANGUINITY – RELATIONSHIP BY BLOOD

AFFINITYAFFINITY – RELATIONSHIP BY MARRIAGE

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NET WORTH IN THE BD:NET WORTH IN THE BD:

THE NET WORTH OF THE DECLARANT, SPOUSE, AND CHILDREN LIVING INTHE NET WORTH OF THE DECLARANT, SPOUSE, AND CHILDREN LIVING IN HOUSEHOLD IS COMPUTED IN THE BD AS FOLLOWS:HOUSEHOLD IS COMPUTED IN THE BD AS FOLLOWS:

ACQUISITION COST OF ALL REAL PROPERTIES AND ACQUISITION COST OF ALL REAL PROPERTIES AND VEHICLESVEHICLES

PLUSPLUS ACQUISITION COST OF INVESTMENTSACQUISITION COST OF INVESTMENTS

PLUSPLUS ACQUISITION COST OF ALL OTHER PERSONAL ACQUISITION COST OF ALL OTHER PERSONAL PROPERTIESPROPERTIES

DEDUCT:DEDUCT: TOTAL LIABILITIESTOTAL LIABILITIES

EQUALS:EQUALS: NET WORTHNET WORTH

NOTENOTE: THE NET WORTH IS NO LONGER COMPUTED IN THE AD.: THE NET WORTH IS NO LONGER COMPUTED IN THE AD.

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GRATUITOUS ACQUISITIONS OF ASSETS:GRATUITOUS ACQUISITIONS OF ASSETS: GRATUITOUS ACQUISITIONS (e.g. GRATUITOUS ACQUISITIONS (e.g. DONATIONS, INHERITANCE, WINNINGSDONATIONS, INHERITANCE, WINNINGS) OF) OF THE DECLARANT, SPOUSE, OR CHILDREN LIVING IN THE HOUSEHOLD MUSTTHE DECLARANT, SPOUSE, OR CHILDREN LIVING IN THE HOUSEHOLD MUST BE REPORTED AS FOLLOWS:BE REPORTED AS FOLLOWS:

THE ACQUISITION MUST BE DECLARED AS AN THE ACQUISITION MUST BE DECLARED AS AN ASSETASSET (i. e., (i. e., REALREAL PROPERTY, VEHICLE, INVESTMENT, OR OTHER PERSONAL PROPER-PROPERTY, VEHICLE, INVESTMENT, OR OTHER PERSONAL PROPER- TYTY), WITH THE FAIR MARKET VALUE REPORTED AS OF DATE OF DE-), WITH THE FAIR MARKET VALUE REPORTED AS OF DATE OF DE- CLARATION, IF THE SAME IS CLARATION, IF THE SAME IS PHP 50,000.00 OR MORE.PHP 50,000.00 OR MORE.

IF THE FAIR MARKET VALUE IS IF THE FAIR MARKET VALUE IS LESS THAN PHP 50,000.00LESS THAN PHP 50,000.00, POOL THE, POOL THE ITEM WITH OTHERS SIMILARY ACQUIRED, AND IF THE AGGREGATE VA-ITEM WITH OTHERS SIMILARY ACQUIRED, AND IF THE AGGREGATE VA- LUE EXCEEDS PHP 100,000.00, THEN EACH ITEM MUST BE LISTED. IFLUE EXCEEDS PHP 100,000.00, THEN EACH ITEM MUST BE LISTED. IF THE THE AGGREGATE VALUE DOES NOT EXCEED PHP 100,000.00,AGGREGATE VALUE DOES NOT EXCEED PHP 100,000.00, THE DE- THE DE- CLARANT MAY DECLARE THIS IN LUMP SUM AS CLARANT MAY DECLARE THIS IN LUMP SUM AS “OTHERS”,“OTHERS”, ALTERNA- ALTERNA- TELY, IF THE AGGREGATE VALUE DOES TELY, IF THE AGGREGATE VALUE DOES NOT EXCEED PHP 100,000,00NOT EXCEED PHP 100,000,00,, THE DECLARANT MAY OPT NOT TO DECLARE THESE ITEMS AT ALL.THE DECLARANT MAY OPT NOT TO DECLARE THESE ITEMS AT ALL.

FOR FOR ALL ASSETS GRATUITOUSLY ACQUIRED WHICH ARE LISTED ASALL ASSETS GRATUITOUSLY ACQUIRED WHICH ARE LISTED AS AN ASSETAN ASSET (i. e., REAL PROPERTY, VEHICLE, INVESTMENT, OR OTHER (i. e., REAL PROPERTY, VEHICLE, INVESTMENT, OR OTHER PERSONAL PROPERTY), THE FAIR MARKET VALUE PERSONAL PROPERTY), THE FAIR MARKET VALUE MUST BE INCLU-MUST BE INCLU- DED IN THE ANNUAL GROSS FAMILY INCOME.DED IN THE ANNUAL GROSS FAMILY INCOME.

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STATEMENT:STATEMENT:

THE DECLARANT ( AND SPOUSE IN GOVERNMENT SERVICE, IN CASE OF THE DECLARANT ( AND SPOUSE IN GOVERNMENT SERVICE, IN CASE OF JOINT FILING), MUST SIGN THE STATEMENT, PROVIDE THE JOINT FILING), MUST SIGN THE STATEMENT, PROVIDE THE DATE OF DATE OF SIGNING, TIN, AND CTC DETAILS,SIGNING, TIN, AND CTC DETAILS, AND PERSONALLY SUBSCRIBE THE AND PERSONALLY SUBSCRIBE THE SALN BEFORE A PERSON AUTHORIZED TO ADMINISTER OATHSALN BEFORE A PERSON AUTHORIZED TO ADMINISTER OATH

NOTENOTE: YOU DO NOT NEED TO GET THE : YOU DO NOT NEED TO GET THE SIGNATURE OF YOUR SPOUSESIGNATURE OF YOUR SPOUSE ON THE ON THE SALN IF YOUR SPOUSE IS SALN IF YOUR SPOUSE IS NOT IN THE GOVERNMENT SERVICENOT IN THE GOVERNMENT SERVICE

YOU ALSO DO NOT NEED TO GET THE YOU ALSO DO NOT NEED TO GET THE SIGNATURE OF YOUR SPOUSESIGNATURE OF YOUR SPOUSE ON THE SALN IF YOUR SPOUSE IS IN THE GOVERNMENT SERVICE BUTON THE SALN IF YOUR SPOUSE IS IN THE GOVERNMENT SERVICE BUT YOU WILL YOU WILL NOT MAKE A JOINT FILINGNOT MAKE A JOINT FILING

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LIABILITIES AND PENALTIES:LIABILITIES AND PENALTIES:

NOT REQUIRED TO ATTACH ANY DOCUMENTS TO SUBSTANTIATENOT REQUIRED TO ATTACH ANY DOCUMENTS TO SUBSTANTIATE INFORMATION DISCLOSED. HOWEVER, THE SALN IS MADE UNDER OATHINFORMATION DISCLOSED. HOWEVER, THE SALN IS MADE UNDER OATH FALSIFICATION OF INFORMATION OR FAILURE TO FILE OR REPORT INFOR-FALSIFICATION OF INFORMATION OR FAILURE TO FILE OR REPORT INFOR- MATION REQUIRED TO BE REPORTED MAY BE SUBJECT TO MATION REQUIRED TO BE REPORTED MAY BE SUBJECT TO DISCIPLINARY/CRI-DISCIPLINARY/CRI- MINAL ACTIONMINAL ACTION

PENALTIES UNDER RA # 6713 MAY BE ANY OF THE FOLLOWING:PENALTIES UNDER RA # 6713 MAY BE ANY OF THE FOLLOWING:

IMPRISONMENT – IMPRISONMENT – 5 YEARS OR LESS5 YEARS OR LESS

FINE - FINE - PHP 5,000 OR LESSPHP 5,000 OR LESS

DISMISSAL FROM THE SERVICEDISMISSAL FROM THE SERVICE

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FREQUENTLY ASKED QUESTIONSFREQUENTLY ASKED QUESTIONS

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QUICK FILING OF REVISED NEW SALN BD FORMQUICK FILING OF REVISED NEW SALN BD FORM

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ILLUSTRATIVE EXAMPLE ON PROPER FILLING UP ILLUSTRATIVE EXAMPLE ON PROPER FILLING UP OF NEW SALN FORMOF NEW SALN FORM

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