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A GUIDE IN FILLING OUT THE SALN (For Newly Appointed Plantilla Personnel)

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by

Camelia Nardo

on 3 September 2015

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Transcript of A GUIDE IN FILLING OUT THE SALN (For Newly Appointed Plantilla Personnel)

A GUIDE ON FILLING OUT YOUR
SALN

THE DECLARANT IS
STRICTLY REQUIRED TO FILL ALL APPLICABLE INFORMATION
IN THE SALN FORM. OTHERWISE, SUCH ITEMS SHOULD BE MARKED WITH
N/A
OR
"NOT APPLICABLE."
The date shall be based on the personnel's
date of effectivity
as plantilla.
Check only if the
declarant has a spouse that's also a government employee
provided that
both have decided to declare all their personal and real properties,
including their respective paraphernal (for the wife) and capital (for the husband) property, if there are any.
Check only if the
declarant has a spouse that's also a government employee
but has decided to declare
only his/her own real and personal properties
.
Check only if the
declarant is single
or that his/her
spouse is not a government employee
.
The declarant shall use the
position declared in his Appointment.
It must be indicated if the
spouse
is
working
at the private sector /
self-employed
/
unemployed.
These are properties that are
immovable
by
nature
.
Description
can be as follows:
Land only
Land with a building
House and Lot
Condominium Unit
Improvements
Kind of properties
can be:

According to their use
Residential
Commercial
Agricultural
Industrial
Mixed use and etc.
The
exact location
shall be indicated.
ASSESSED VALUE
refers to the amount indicated in the tax declaration of the real properties involved.
FAIR MARKET VALUE
refers to the amount indicated as market value in the tax declaration of the real properties concerned.
ACQUISITION COST
is the amount of money paid to acquire or own something.
-The amount of expenses incurred for improvements introduced to the real property is also included in the acquisition cost.

-For purposes of computing the declarant's net worth, the acquisition cost shall be the basis thereof.

Refers to
jewelry, appliances,

furniture, motor vehicles
and other
tangible/movable objects
.
Includes
cash on hand or in bank, negotiable instruments, securities, stocks bonds
and the like.
Those
collectively acquired
or are of
minimal value
may be declared
generally
. In which case, the declarant may write/indicate "
various years
."
Foreign currency
shall be converted into the corresponding
Philippine currency equivalent
.
If the
property is co-owned
with other individuals, the declarant shall
disclose the proportionate amount of his/her share
in the property.
For
properties subject to a contract to sell
, the
amount already paid
shall be declared as personal property.
Properties
subject of either chattel or real estate mortgage
shall be declared in the SALN Form. The
acquisition cost
to be declared shall be the
actual purchase price
, and the
liability
shall be the
outstanding balance of the loan
.
Refers to the
financial liability
or anything that can result to a
transfer or disposal of an asset.
Liabilities of the
declarant, his/her spouse and their unmarried children below 18 years old
living in their household shall be declared.
May refer to the
type of loan
obtained from
banks, financial institutions, GSIS, PAG-IBIG
and others, such as
personal, multipurpose, salary, calamity loan
, and the like.
Refers to the
amount of money that one still owes
on the loan.
Do not forget:
In the case
of real properties,
the
acquisition cost sh
all be used in the computation of the net worth.
In the case of personal properties, the acquisition cost or amount/value of money shall be used in the computation of the total net worth.
Excluded from the computation of real and personal properties are the properties of unmarried children below 18 years old living in the declarant's household.
If the spouse of the declarant is not a public officer or employee, the latter's peripheral or capital properties shall not be included in the computation of the declarant's net worth.
If the spouse of the declarant is a public officer or employee, but who chose to separately file his/her SALN, his/her paraphernal or capital properties shall not be included in the computation of the declarant's net worth.
Thus, the declarant should declare the assets and liabilities of his/her spouse and of his/her children below 18 years old on a separate sheet attached to the SALN Form.
Refers to the relationship by
blood from the same stock or common ancestor.

Refers to the relationship of a
husband to the blood relatives of his wife
, or a
wife to the blood relatives of her husband
.
Date should also be based on the
date of effectivity.

Regardless of whether the spouse is a government or non-government employee, employed, self-employed or unemployed,
their signatures should be affixed on the SALN.
In case of non-compliance with the signature of the spouse, an explanation should be attached to the SALN form.
The
declarant
and the
spouse
must provide
one government issued ID each
with an
ID Number
and a
date of issuance
(i.e. BIR, SSS, Driver's License, PRC License, etc.)
The difference between the assets and liabilities
must not be negative
. In other words, the
Net worth
should not be
negative.

In the case of
properties received gratuitously
, e.g.
donation
or
inheritance
,
no acquisition cost shall be declared
. However, the fair
market value and the assessed value of said properties as found in the
tax declaration thereof must be declared.
Full transcript