Download Revised SALN 2025 Form

Revised SALN 2025 (Statement of Assets, Liabilities, and Net Worth) is the declaration of any financial associations or business interests, with the lists of assets, liabilities, and net worth of a government employee. A copy of the Revised SALN for the year 2025 is available here. In addition, this statement also includes relatives within the fourth degree of consanguinity or affinity of the employee with the same purpose of financial disclosure. Additionally, the declarant must list any bilas, balae, and inso who work for the government.

When to submit Revised SALN 2025?

• The employee must submit the statement within thirty (30) days after assuming office, reflecting their first day of service.
• The employee must file the statement on or before April 30 of each year, reflecting the end of the preceding year.
• The employee must provide the statement within thirty (30) days after leaving the service, reflecting their last day in office.

Download Statement of Assets, Liabilities, and Net Worth (SALN 2025)

Here is the downloadable Statement of Assets, Liabilities, and Net Worth (SALN) Form, feel free to use it:

• Statement of Assets, Liabilities, and Net Worth (SALN) Form (Word)
• Statement of Assets, Liabilities, and Net Worth (SALN) Form (PDF)
• Statement of Assets, Liabilities, and Net Worth (SALN) Form (Word)

Important Reminders before completing SALN

1. The SALN must contain a true and complete declaration of assets, liabilities, and net worth. It must disclose the business interests. It includes financial connections of the declarant, spouse, and unmarried children under 18 living in the household.
2. It must also include details of the declarant’s relatives in government service. The SALN must show the amount and sources of gross income, personal and family expenses, and income taxes paid as of December 31 of the previous year.
3. Assets include properties inside and outside the Philippines. These may be real or personal, tangible or intangible, and used in business or not.
4. Real properties must have a description of their kind, nature, and exact location. The SALN must state the mode and year of acquisition, and assessed value.
5. For computation purposes of real properties, acquisition cost shall be used.

• Personal properties and other assets are categorized into tangible and intangible and shall include acquisition mode, and acquisition cost.
• Excluded from the computation of real and personal properties are the properties of unmarried children below 18 years of age living in the declarant’s household, as well as the paraphernal/ exclusive properties of the declarant’s spouse, in case of separate filing.
• The employee must convert assets, such as cash on hand in the bank, stocks, and similar holdings denominated in foreign currency, into their equivalent value in Philippine currency using the exchange rate prevailing on December 31 of the preceding calendar year.

5. Under liabilities, the nature of liability and name of creditors shall be indicated.
6. All existing liabilities, secured or unsecured, whether or not incurred in trade or business, shall disclose the outstanding balance as of December 31 of the preceding calendar year.
7. The declarant’s total net worth, and that of his/her spouse, in case of joint filing, shall be the difference between the total assets (real and personal properties) and the total liabilities.