Asset Declaration Record

Public on request

Asset declarations in Philippines: who declares and whether it is public

Laws

Who must declare

All public officials and employees, except those serving in an honorary capacity, laborers and casual or temporary workers. The Constitution requires every public officer or employee to submit a sworn declaration of assets, liabilities and net worth on assuming office.2,1

What is declared

The Statement of Assets, Liabilities and Net Worth (SALN) covers real property, personal property and other assets, liabilities, and business interests and financial connections. It includes those of the spouse and unmarried children under 18 living in the household.2

How often

Within 30 days after assuming office, on or before 30 April of every year thereafter, and within 30 days after separation from service.2

Public access

The Constitution provides that the declarations of the President, Vice-President, Cabinet members, Congress, the Supreme Court, constitutional commissions and other constitutional offices, and general and flag officers of the armed forces shall be disclosed to the public in the manner provided by law. Under RA 6713, statements are available for inspection at reasonable hours, copies are available after 10 working days, and statements remain available for 10 years after receipt. Use for purposes contrary to morals or public policy, or commercial use other than by news media, is prohibited. The Office of the Ombudsman applies Memorandum Circular No. 3, Series of 2025 on public access to SALNs filed with it.1,2,3

Where to find declarations

SALNs are requested from the office where they are filed. For SALNs filed with the Office of the Ombudsman, requests use OMB Form 10 at the Central or regional offices (https://www.ombudsman.gov.ph/?page_id=128060), with a fee of 5 pesos per page.3

Sanctions in law

Violations of the SALN provisions are punishable by imprisonment not exceeding five years, a fine not exceeding five thousand pesos, or both, and the court may disqualify the offender from public office. Administratively, a fine of up to six months' salary, suspension of up to one year, or removal may be imposed, and a violation proven in an administrative proceeding is sufficient cause for removal or dismissal. Misuse of a statement is subject to a fine of up to 25,000 pesos.2

Notable developments

  1. The Office of the Ombudsman issued Memorandum Circular No. 3, Series of 2025, Guidelines on Public Access to Statements of Assets, Liabilities and Networth filed with the Office of the Ombudsman.3

Checked 28 October 2026.

Sources

  1. Constitute Project, Philippines's Constitution of 1987
  2. The LawPhil Project, Arellano Law Foundation, Republic Act No. 6713 (20 February 1989)
  3. Office of the Ombudsman, Philippines, Request for SALN