The Revised SALN 2025 (Statement of Assets, Liabilities, and Net Worth) is a declaration of any financial associations or business interests, along 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)
The Statement of Assets, Liabilities, and Net Worth (SALN) 2025 is an official form that all public officers and employees are required to accomplish and submit annually. It promotes transparency and accountability by requiring a complete declaration of assets, liabilities, and net worth. Also, it includes details about business interests and financial connections. Below, you can download the official SALN 2025 form for your use.
| Description | Download Link |
|---|---|
| Statement of Assets, Liabilities, and Net Worth (SALN) – Word (.docx) | Download |
| Statement of Assets, Liabilities, and Net Worth (SALN) – Excel (.xlxs) | Download |
2025 SALN Filing Guidelines (Updated)
The 2025 Statement of Assets, Liabilities, and Net Worth (SALN) requires government officials and employees to accurately declare all assets, liabilities, and net worth. It must also list business interests and financial connections of the declarant, spouse, and unmarried children under 18 living in the household. The SALN includes relatives in government service, gross income, family expenses, and income taxes paid as of December 31, 2025.
- Prepare Personal and Family Information
Gather your personal details, including spouse and unmarried children under 18 living in your household. Prepare disclosures on business interests, financial connections, and relatives in government service.
- List All Assets
Include all assets as of December 31, 2025, inside and outside the Philippines. Also, you must include real and personal properties, tangible or intangible, and whether used in business or not. Furthermore, the description should include the kind and nature of the property, its exact location, and the mode of acquisition.
- Declare All Liabilities
Include all existing liabilities, whether secured or unsecured, and indicate the nature of each liability, the name of the creditor, and the outstanding balance as of December 31, 2025.
- Report Income and Expenses
Declare the gross income and its sources, including personal and family living expenses, and state the income taxes paid for the year ending December 31, 2025.
- Compute Net Worth
Subtract the total liabilities from the total assets to determine the net worth, and for joint filings, be sure to include the spouse’s net worth as well.
- Review and Submit
Check all entries for accuracy and completeness, ensuring that all required details have been properly stated, then sign and submit the SALN to the appropriate office within the prescribed filing period.
Computation of Properties (Real and Personal)
When completing the Statement of Assets, Liabilities, and Net Worth (SALN), it is important to follow proper valuation and reporting guidelines. This ensures that all assets—both real and personal—are accurately declared and computed. The following outlines key rules for determining acquisition costs, categorizing assets, and converting foreign-denominated holdings into Philippine currency.
- 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.