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REVENUE MEMORANDUM ORDER NO. 5-2026 issued on March 2, 2026 prescribes the revised policies, guidelines and procedures in the filing and submission of Statement of Assets, Liabilities and Net Worth (SALN).

Every BIR employee has the responsibility to accomplish their own SALN truthfully and submit to their respective Review and Compliance Committee (RCC) not later than March 15 of every Fiscal Year following the prescribed format:

a. Latest SALN Form (2025 SALN Form per CSC Resolution No. 2500632);

b. Paper size: Folio;

c. Back-to-back with pagination;

d. Computerized or handwritten;

e. Put N/A on all blank spaces/items not applicable;

f. Original signatures of declarant/co-declarant and persons authorized to administer oath;

g. No erasures, tampering and unnecessary markings;

h. Use of the prescribed additional sheets (if applicable); an

i. All pages of the SALN Form must be signed or initialed.

For newly hired employees, computerized or handwritten SALN must be filed within thirty (30) days from the date of assumption of office, statements of which must be reckoned as of declarant’s first day of service. For retiring employees, computerized or handwritten SALN must be filed within thirty (30) days after separation from the service, statements of which must be reckoned as of the declarant’s last day of service.

If the spouses are filing jointly, they shall sign in the spaces provided below the certification. If they are filing separately, the declarant’s spouse shall not be required to sign in the SALN Form. The spouse of a public official or employee who is not in the government service shall not be required to sign the SALN Form of the said public official or employee.

Any request for access to or reproduction of the duly submitted SALN shall be referred to the Data Privacy Officer (DPO) for evaluation as to compliance with pertinent Civil Service Commission rules on the matter or laws which regulate the flow of information most specifically the Data Privacy Act of 2012. If the request is found to be for a legitimate purpose and compliant with the aforementioned rules and regulations, the DPO shall make the necessary recommendation to the Personnel Division (PD)/ Administrative Human Resource Management Division (AHRMD) allowing access to or reproduction of the requested SALN.

It shall be unlawful for any person to obtain or use the SALN for any purpose contrary to morals or public policy, or any commercial purpose. For those requesting for a certified true copy of their own SALN, the proper request form shall be submitted, taking into consideration that the Office of the concerned employee has already complied with the submission to the Personnel Division/Administrative and Human Resource Management Division.