10/10/2025
SALN stands for Statement of Assets, Liabilities, and Net Worth. It is a mandatory annual declaration required of all public officials and employees in the Philippines under Republic Act No. 6713, also known as the Code of Conduct and Ethical Standards for Public Officials and Employees.
Here’s a breakdown of what SALN includes and why it matters:
What SALN Contains
- Assets: Real properties (e.g., land, buildings) and personal properties (e.g., vehicles, jewelry, bank accounts)
- Liabilities: Loans, debts, and other financial obligations
- Net Worth: Total assets minus total liabilities
- Business Interests and Financial Connections: Any involvement in private enterprises
- Relatives in Government: Identification of relatives up to the fourth degree of consanguinity or affinity who are also in government service.
Purpose of SALN
- Promote transparency and accountability in public service
- Prevent conflicts of interest and detect unexplained wealth
- Serve as a tool for lifestyle checks and anti-corruption investigations
Who Must File It?
- All government officials and employees, whether regular, contractual, or temporary
- Filing is required annually, and also upon entry, separation, or promotion in government service.