How to fill out the SALN (2025 form): deadline, AS-1, AS-2, common errors
The Statement of Assets, Liabilities and Net Worth (SALN) is the sworn yearly list of what a public servant and the family own and owe. This page is for a government employee filing the 2025 form, or anyone who wants to check the details before going to the oath. At the end you will have the main form and the extra sheets filled.
PDFPhile fills the forms. It does not swear them or submit them: your HR office and the person administering the oath do.
Which form
The CSC adopted the Omnibus Rules on the SALN and the 2025 SALN forms through Resolution No. 2500632, dated 25 June 2025, published in the CSC's Omnibus Rules on the SALN. CSC MC No. 14, s. 2025 says the Resolution took effect on 29 September 2025 and that the 2025 forms are for all SALNs from 2026 onwards. Under Section 6 of the rules the set is:
- 2025 SALN form, the main sworn statement. - AS-1 (Declarant), additional sheets for the declarant. - AS-2 (Spouse and Children), additional sheets for the exclusive property of the spouse and of unmarried children under 18 living in your household.
Who files, and who does not
Section 8 of RA 6713 covers public officials and employees and exempts honorary officials, laborers, and casual or temporary workers. Section 4 of the Omnibus Rules lists the same three exemptions. If you are unsure which group you are in, ask your HR office.
When
From Section 7 of the Omnibus Rules, matching Section 8 of RA 6713:
When · Reckoned as of; Within 30 days after assuming office · Your first day of service; On or before April 30 every year after · December 31 of the preceding year; Within 30 days after leaving the service · Your last day of office
Someone who assumed office in a given year does not file the April 30 SALN in that same year (same Section 7). Agencies often set an earlier internal date to review and collate: follow your own office's memo.
What to bring
- Tax declarations for each lot, house or condominium, for assessed value and current fair market value. - Titles or deeds, for the year and mode of acquisition and the price. - Bank, loan and credit card balances as of the reckoning date. - Business interests, and relatives in government within the fourth degree, including bilas, balae and inso (the form explains the terms in its footnotes). - A government-issued ID with number and date issued, for the oath.
Joint or separate filing
Spouses who are both in government may file jointly or separately and tick the box on the form (Section 9 of the Omnibus Rules). In a joint filing both are declarants, all properties are declared including each spouse's capital or paraphernal property, and both sign originals, says the CSC's SALN FAQs (23 February 2026). If your spouse is not in government, or you are single, widowed or annulled, tick "Not Applicable" (Section 10).
Step by step
1. Header. Tick Assumption of office, Annual filing as of December 31, or Exit, and give the date. 2. Declarant, spouse, children. Names, position, agency and address. The spouse's position and agency are filled only if the spouse is a public official or employee, per the form's first footnote. List unmarried children under 18 living with you, with ages. 3. Real properties. Description, kind, exact location, assessed value and current fair market value, acquisition year and mode, and acquisition cost. 4. Personal properties. Description, acquisition year and cost or amount. 5. Liabilities, business interests, relatives in government. Tick the "I/We do not have..." box if none. 6. Net worth. Total assets less total liabilities, using acquisition costs, per Section 51 of the Omnibus Rules. 7. AS-1 and AS-2. The form allows additional sheets, and its footnote says the spouse's and children's properties are disclosed on the AS-2 sheets. 8. Sign or initial every page (Section 85 of the rules), then swear.
Acquisition cost or fair market value
They are different columns. Acquisition cost is what was paid. Assessed value and fair market value come from the latest tax declaration, or from the local Assessor's Office if you have none at hand. If there is no tax declaration (memorial lots, columbarium units), write "N/A" in those two columns (Section 21). Inherited or donated property has an acquisition cost of zero, but real property still needs its assessed and market value (Section 44). Depreciation is not considered in the acquisition cost (Section 41). The CSC FAQs say the same.
Oath and copies
The head of agency may administer the oath and delegate that in writing, or you may swear before a notary public (Sections 74 to 76 of the Omnibus Rules). The rules say to submit three original copies to your HR office: one for the review committee, one for your 201 file and one for you (Section 86). Offices publish their own memos on notarization and copies, and they differ, so follow your agency.
Mistakes
- Blanks instead of N/A. - Using an older SALN form. - Putting market value in the acquisition cost column. - Missing initials or signature on a page. - Leaving out the spouse's or children's property. - Not declaring a relative in government.
The CSC FAQs list the penalty for failing to submit, correct or truthfully declare: suspension of one month and one day to six months for a first offense, dismissal for the second.
Questions
Hanggang kailan ang SALN?
April 30 each year, per RA 6713, Section 8. Your HR office may ask earlier.
Kailangan bang i-notaryo ang SALN?
The rules allow an oath before the head of agency, their written delegate, or a notary public. Agencies set their own handling, so follow your office's memo.
Does my spouse have to sign?
Only in a joint filing, where both are declarants. The CSC says a spouse's signature is otherwise no longer required.
Bagong hire ako, kailangan ko bang mag-file sa April 30?
Not in the year you assumed office. You file within 30 days after assuming office instead.
Last checked 2026-10-12. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.
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