SALNs for the BIR
ATTY. PEACHES ARANAS
A few months ago, we saw the drama that unfolded that led to the removal of former chief justice Maria Lourdes Sereno from her post. One issue connected with that focused on her alleged non-submission of her SALNs, or Statement of Assets, Liabilities, and Net Worth, when she was still a professor at the University of the Philippines (UP) College of Law. Incidentally, her successor, Teresita de Castro, had the same issue, but that’s another story entirely.
According to the Official Gazette website (www.officialgazette.gov.ph), the SALN is a declaration of assets (i.e., land, vehicles, etc.) and liabilities (i.e., loans, debts, etc.), including business and financial interests, of a public official or employee (whether regular or under temporary status), of his or her spouse, and of his or her unmarried children 18 years old and younger.
The submission of a SALN is required by the Philippine Constitution and Republic Act 6713, or the Code of Conduct and Ethical Standards for Public Officials and Employees. It includes a waiver authorizing the Ombudsman to obtain documents that may show assets, liabilities, net worth, business interests and financial connections from all appropriate government agencies.
As all public officials and employees are required to submit a SALN, it comes as no surprise that Bureau of Internal Revenue (BIR) officers and employees are likewise mandated to submit their respective SALNs. Quite recently, the BIR issued Revenue Memorandum Order (RMO) 43-2018, providing the guidelines and procedure of the filing and submission of SALNs by BIR officers and employees.
The RMO likewise establishes review and compliance committees (RCCs) in BIR offices to undertake a standard review and ensure compliance with the SALN submission requirements on all levels of the BIR.
Below are the salient features of RMO 43-2018:
– All BIR officers and employees are required to submit their SALNs to their respective RCCs not later than March 15 of every fiscal year.
– All BIR offices are required to create their respective RCCs, which shall be composed of a chairman (section chief or equivalent) and two members (rank and file) who shall jointly evaluate, review, validate, and determine whether the SALNs are properly accomplished and submitted timely. A corresponding certification shall be issued by the RCC attesting that the SALN has been reviewed and found to be in order. If deficiencies are found in the SALN submitted, the BIR officer and employee is given three days to comply and resubmit the SALN to the RCC.
As the declarations contained in the SALN should be made under oath, agency heads have the authority to administer oaths or delegate this task. The BIR officer or employee may also take an oath before any notary public.
From the RCCs, the SALNs shall be coursed through channels until these are received by the overall RCC for the BIR. This particular RCC shall be composed of the deputy commissioner of the resource management group as chairman, the assistant commissioner of the human resource development service, and the chief of the personnel division.
In case of a failure to file the SALN, or a misdeclaration of any asset, liability, business interest, and financial connection, the following sanctions shall be imposed on the erring BIR officer/employee: On the first offense, suspension ranging from one month and a day to six; and on the second, dismissal from the service.
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