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

SALN 2025 form, SALN, SALN form

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

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 interest

• 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: These are 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