The 2025 SALN Update: A Guide to the New Omnibus Rules & Forms

In 2025, the Civil Service Commission (CSC) introduced the Omnibus Rules on the SALN and a new set of forms.

As public servants, transparency isn't just a buzzword; it is the data backbone of our integrity. The Statement of Assets, Liabilities, and Net Worth (SALN) is our annual testament to that transparency.

With the issuance of CSC Memorandum Circular No. 14, s. In 2025, the Civil Service Commission (CSC) introduced the Omnibus Rules on the SALN and a new set of forms.

Whether you are a seasoned filer or a new entrant to government service, understanding these changes is crucial to ensuring your data is accurate and your integrity remains unimpeachable. 

Here is your comprehensive guide to the 2025 SALN framework.

1. The Legal Basis: What Changed?

The CSC promulgated Resolution No. 2500632 on June 25, 2025, which officially adopted the new Omnibus Rules and the 2025 SALN Forms. These rules took effect on September 29, 2025, following their publication.

The objective is clear: to update, consolidate, and harmonize existing rules governing the filing and Submission of SALNs. As a data analyst, I appreciate this move toward standardization—it minimizes ambiguity and ensures that the financial data of public officials is captured consistently.

Remember: Revised SALN Form

2. The New Forms

One of the most significant updates is the introduction of specific forms to logically segregate data. The 2025 compliance requires the use of:

• The Main 2025 SALN Form: The primary document for your declarations

• Form AS-1 (Additional Sheet for Declarant): Used if you need extra space for your own assets or business interests.

• Form AS-2 (Additional Sheet for Spouse and Children): Specifically for the exclusive properties of your spouse and unmarried children under 18 living in your household

3. Who Needs to File? (And Who is Exempt)

The general rule remains broad. All public officials and employees of the national and local governments, State Universities and Colleges (SUCs), and Government-Owned or Controlled Corporations (GOCCs) must file

Exceptions to the Rule: You are exempt from filing if you serve in the following capacities:

• Honorary Capacity: Those working without service credit and without pay
• Laborers: Specifically, those appointed to laborer positions
• Casual or Temporary Workers: However, a crucial distinction exists here. If you hold a career position under a temporary status, you must still file. The exemption applies only if the work itself is temporary, not just the appointment status

4. Critical Deadlines

Mark these dates on your calendar to avoid the administrative penalty of Simple Neglect of Duty.

• Beginning of Service: File within thirty (30) days after assumption of office
• Annual Filing: File on or before April 30 of every year thereafter
• Exit Filing: File within thirty (30) days after separation from the service

5. Guidelines for Accurate Data Entry

Precision is key. The Omnibus Rules provide strict definitions for the data points you must declare:

• Assets: This includes all real and personal properties, whether within or outside the Philippines
• Improvements: Any construction or repairs made to the land or building after acquisition must be declared.
• Real Properties: You must declare the Assessed Value and Current Fair Market Value found in the tax declaration.
• Liabilities: Obligations arising from past events (e.g., loans and mortgages).
• Net Worth: A simple calculation: Total Assets less Total Liabilities
• Relatives in Government: You must declare relatives within the fourth degree of consanguinity or affinity who work in the government

Spousal Filing Options: If both spouses are public officials, you have the flexibility to file jointly or separately. If you are married but your property regime is "Complete Separation of Property," you do not need to declare your spouse's separate property.

6. Modernizing the Process: Digital Submission

Recognizing the digital age, the rules now formally define Electronic SALN and Electronic Signature.

• Electronic SALN: A duly executed SALN filed via online means
• Digital Submission: Agencies can now submit collated SALNs to repository agencies using USB drives or other storage devices.

FINAL THOUGHTS

The SALN is more than paperwork; it is a narrative of your financial truth. As we transition to the 2025 forms, take the time to gather your documents—tax declarations, titles, and bank statements. Accuracy is not just a requirement; it is a hallmark of good governance.

File early, file accurately, and serve with integrity.

DOWNLOAD 2026 SALN format:  Saln 2025 form

Frequently Asked Questions (FAQs)

1. What is the purpose of the SALN? 

Republic Act No. 6713 requires all public officials and employees to submit under oath a declaration of their assets, liabilities, net worth, and financial interests. This includes declarations for their spouses and unmarried children under 18 years of age living in their household.

2. Who is required to file the SALN? 

All public officials and employees, whether elective or appointive, permanent or temporary, are covered. This includes personnel in national and local governments, state/local universities, and government-owned or controlled corporations (GOCCs).

3. Who is exempted from filing? 

The following are not required to file:

• Those serving in an honorary capacity.
• Laborers.
• Casual or temporary workers.

4. When should the SALN be filed? 

Declarants must file their SALN during three specific periods:

• Upon Assumption of Office: Within 30 days of the first day of service.
• Annual Filing: On or before April 30 of every year (reflecting data as of December 31 of the preceding year).
• Upon Separation from Service: Within 30 days of the last day of office.

5. What happens if I re-enter government service? 

Re-entry (such as re-election or reemployment) is considered a new assumption of office and requires a new SALN filing within 30 days.

6. What must be declared under "Assets"? 

Assets include both Real Property (land, houses, condominium units, and improvements) and Personal Property (jewelry, appliances, motor vehicles, cash, stocks, and bonds).

7. How do I determine "Net Worth"? 

Net worth is the sum of all your real and personal assets minus your total liabilities.

8. Do I need to provide bank account numbers or engine numbers? 

No. Specific details such as certificate of title numbers, plate numbers, motor engine numbers, and bank account numbers are not required.

9. How do I declare inherited property? 

Inherited real property must be declared even if it is not yet registered in your name. If there are co-heirs, you must declare your proportionate share.

10. What are "Financial Connections" and "Business Interests"? * 

Business Interests: Existing interests in any business enterprise, whether online or physical.

Financial Connections: Existing connections with an entity (e.g., consultant, adviser) where remuneration is expected.

11. Do I have to file with my spouse? 

If both spouses are public officials, they may file jointly or separately. If the spouse is not in government, the declarant marks the "Not Applicable" box for the spouse’s office details.

12. Which children must be included in the declaration? 

You must include unmarried children below 18 years of age living in your household. A child is considered "living in the household" if they are dependent on you for support, regardless of their physical location.

13. How can the SALN be submitted to repository agencies? 

Agencies may submit collated SALNs through:

• Physical Submission: Hard or printed copies
• Digital Submission: Using USB drives, CDs, or other storage devices
• Online Submission: Through email or cloud storage uploading.

Source: OMNIBUS RULES ON THE STATEMENT OF ASSETS, LIABILITIES, AND NET WORTH (SALN)