RMC No. 68-2020 — Publishes the full text of Civil Service Commission Memorandum Circular No. 13, s. 2020, re: Filing and Submission of the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form for the Year 2020 Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City June 25,2020 REVENUE MEM,RANDUM crRcuLARNo. b 8- e DeD SUBJECT Publishing the full text of Civil Service Commission (CSC) Memorandum TO Circufar (MC) No. L3, s. 2020, Re: Filing and Submission of the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form for the year 2020 Al! lnternal Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, this Circular is being issued to publish and disseminate Civil Service Commission Memorandum Circular No. L3, s. 2020 dated June 22, 2020, re: Filing ond Submission of the Revised Statement of Assets, Liabilities ond Net Worth (SALN) Form for the Year 2020. All revenue officials, employees, and others concerned are hereby enjoined to be guided accordingly and give this Circular as wide publicity as possible. BIJREAU OF I NTHRruAL --/lEcrrs,AqRqR.^DUsLAAY v JUL O9 Commissioner of lnternal Revenue RECORDS fr4-GI 0 35 67 4 't \ it. - -- 1tllrl i iIt r .,ll-,.- .,;.t- li' i t': 4nrrtlll ,l I.t r- | I

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City MEMORANDUM June24,2020 DATE : All Revenue Officials and Ernployees TO: SUBJECT Filing and Submission of the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form for the Year 2020 pursuant to CSC MC No. 13 s.2020 The Bureau of Internal Revenue (BIR) will adopt the guidelines provided under Civil Service Commission Memorandum Circular (CSC-MC) No. 1,3 s 2020 dated June 22,2020 in the annual filing and submission of the SALN for the Year2020, including all the Annexes thereto such as the Alphabetical List of Employees/Filers, Certification of Non-f,rlers, among others, In view of the tbregoing, the following guidelines shall be observed: 1. The online oath taking, filing or transmission of SALN shall be allowed subject to the prescribed steps provided by the CSC. 2. All public officials and employees are given an additional period of sixty (60) days from June 3A,2020 to August 31,2020 to file their SALN with their respective offi ces Ja. All heads of office shall establish the procedures for the review of the SALNs to determine whether the said statements are complete, accomplished in the prescribed form and have been submitted on time. 4. The Personnel Division (PD) and Administrative and Human Resource Management Division (AHRMD) of the Regional Offices shall transmit the electronic SALNs to the proper repository agency either with the use of USB flash drive or disc storage together with the required summary as provided under the rules. For the Department of Finance (DOF), electronic SALNs can be emailed to l: l.n,p.!,ij.::g.t-i,!ia{riiiti.grll.f I hdelosreyes@dof. gov.ph. 5. The last day for submission of the PD (for National office employees) to the CSC and DOF is on October 31. 2020. BURE AU OF INTERNAL REV ENUE i TT: ttll trri'o5frff' tli\l l,''r'il li,i,l v,.*: l. L) ,. '.|

6. The last day for submission of the AHRMD (for employees in Revenue Regional Offices) to PD and Office ofthe Ombudsman (OMB) is on August 31,2020 while for the DOF the deadline for submission is on October 31, 2020. 7. The submission of electronic SALNs shall be deemed substantial compliance for the year 2020. 8. The Revised SALN Form (revised as of January 2015) together with the Additional Sheet Forms are prescribed to be used for the 2020 annual filing and submission of SALN. For your strict cotnpliance. ffi CAESAR R. DULAY Commissioner of Internal Revenue 0 35 67 4 EUREAU OF Ihil'HRNAL REVENUE RECORDS MGT,

,@ I{ L r"rE Ntir" n ln\ i\r'l'i-- ffiffi "Ir|.\i\A[a" l/ fi y,t srfi u,# {$&t&{155}sN tl #*grlriir *f' li*: Ftri#PPi**: rfiGT. }N MC No. 13, s.2020 MEMORANDUM CIRCULAR TO ALL HEADS OF CONSTITUTTONAL BODIES; SUBJECT DEPARTMENTS; BUREAUS AND AGENCIES OF THE NATIONAL GOVERNMENT; LOCAL GOVERNMENT UNITS, GOVERNMENT OWNED OR CONTROLLED CORPORATIONS; AND STATE COLLEGES AND UNIVERSITIES Filing and submission of the Revised Statement of Assets. tiaUitities and Net Worth (SALN) Form for the Year 2020 resolves Pursuant to cSC Resolution No. 2000603 dated June 22, 2020, the commission the following guitlelines in the filing and submission of the to adopt Staternent of Assers, Liabilities and Net Woitfr (SALN) Form for the year 2020 during the state of public health emergency: 1. The online oath taking of the SALN shall be allowed subject the following stcps: a. The Administering Officer or the Declarant initiates an electronic rneeting with Officer, as the case the Declarant orl the Administering may be, via WebEx, Zoom or Skype)' A Communication Technology (e.g. ..Communication Technology;' is detined as an electronic device or process that allows the Administering-Officer and a remotely located individual, the Declarant, to communicate simultaneously by sight and sound. b. The Adfirinistering offlcer reviews the Declarant's evidence of identity via video, if not personally known to the Administering officer. c. The Declarant executes the SALN and affirms the same as his/her free act and deexeedc,utaendththeaSt tAhLeNcobntyenatsffitxhienrgeohf iasr/ehetrrueeleacntdrocnoicrr/edcigt'itTahl esiDgneacltaurraenttoshtahell electronic SALN, or wet ink signature to the physical SALN, provided the execution or placing of signature is done within sight of the Administering officqr. The originil shall refer to the electronic SALN or physical SALN' as the case maY be. Bawat Kawani, Lingkod BaYani ftcscphil11,csc.9t-rl,,plr,q;,t.rv,w'c.,t,gor,.plt

Page 2 of I SALN Filing 202t) d.oAndthmeinSisatemiinegdoafyfi,ctehrevDiaecfalax roarnetltercatrnosnimc mitseaanCs.oApycoopftyhoefoarigphinysaicl.atloSthAcLN refers to its scanned coPY' e. The Administering Officer maY use electronic signature or wet ink signature in acknowledging the SALN' ln case of electronic signature, the Administering Officer completesisigns the signature in the copy of the acknowledgurent by affii'ing his/her electronic/digital Original sent bY the Declarant' In case of wet ink signature, the Administering officer prints the copy of the original sent by the Declarant, completes/signs the acknowledgement by affrxing his/her wet ink signature, and then scan the same' Upon completion/signing, the Administering officer transmits the SALN back to the Declarant. f.ThDcoeemDpaperrticmsleaenrfiatl/ionnftgftichoeefn(HtshReeDnSdOAs)L/odNfe,tlhsivueebcrjeoscntthceteornCetohdepdyegtpuoaidtrhternleineHenstu, moofnfaicnoenRloienresaogfiuelirnnccgye to or transmission in paragraph 2 hereof' g. The Administering Officer or the Declarant may record thc video comtnutlicatiou at their own discretion. The Administering officer is required to record and submit a list of online oath taking he/she administered together with a certification that the names appearing on the- list took their oath before him/her tlu'ough electronic meeting. The lisishall be submitted to the HRDO within five (5) days from the last day of filing of the SALN for recording purposes' 2. The online filing or transmission of a duly executed SALN shall be allowed, subject the following guidelines: a. The department, office or agency concerned shall put in place processes and to enable or allow oriir" oath taking of the SALN and the electron'ic mechanisms the SALN electronically filed are SALN, and to ensure that verifiablc filing of the and authentic. b. The Declarant, whether under alternative lvorking arrrngeruent or pftysicalll" rcportrng tbr w;ork, niay sr-rbrnit, tluough electronic mcans, a dirl-v cxccutcd S;\l-N tt'r tire concerled departn"rent. olllce or iigency' c. A "clul-v executecl SALN" refers to a SALN that is personall,v signecl uncler oatlt befrrre an arlministering otlicer or notar,v puhlrc,0r that execrtted tlrrough clnlitie oatlr taking as rccogttized underparagraph I irc:rcot' BUUXE AU 0F .I,ERruAL FHVE NI.JE lhi tDl \]l-liitll-\: I(^,1 llr lr., 0 'ttll_lll2i;j' lrt ili\l nr:t.iUHUS MGT.

Page 3 ofl SALN FiLing 2020 -x d. T'[re l)eciarant, tvhen filing thc SALN through onlinc transniission, shall ensLrrc that thc SALN is in Portablc Documcnt Format (PDI'). e. An electronic SALN shall refer to a duly executed SALN filed by the Declarant to the concerned department, office or agency via online transmission. f. An electronic SALN, for purposes of SALN compliance for the year 2020, shall be considered the original , and a printout thereof shall be considered a duplicate original. 3. The review and compliance procedure on the filing of the SALN shall be subject the following guidelines: a. All public officials and employees are given additional period of sixty (60) days from June 30, 2020, the last day of filing of the SALN, or until August 31,2020, to fi|e their SALN with their respective departments, offices, or agencies, unless the circumstances require otherwise. b. All heads of department, office or agency shall establish procedures for the review of the SALNs !o determine whether said statements have been submitted otl time' are complete and are in proper form. It shall also include the constitution of the review and cornpliance procedure. c. The last day of submission of the SALN Forms by all departtnents, agencies and offices to the appropriate repository agencies is extended from August 31, 2020 to October 31,2020. 4. The submission of SALNs by departments, offices and agencies to the proper repository agency shail be subject the fbllowing guidelines: a. Upon collation of the SALNs, the concerned department, office or agbncy has the option to submit/transmit the collated SALNs with the proper repository either physically or electronically. The concerned department, office or agency shall i*ircise only one option in submitting the SALNs, not a combination of both, in order to facilitate centralized recording and monitoring by repository agencies. b.inthecaSeofp@,thesatnesha1lcompIywiththeexisting giuubidmeilsinseiosnoinncthluedefislinpghyasnicdalsuSbAmLisNssionfiloefdthaendSpArLinNte. dSAcLoNpisesfoorfpShAysLiNcasl electronically transmitted. c.lnthecaseof@,thedepartment,otficeo[agencyconcerned is allowed to submit or transmit the electronic SALNs to the proper repository agency either with the use of USB flash drive or disc storage together with the required summary as provided under the rules. SALNs under this hling include SALNs electronically transrnitted as recognized under paragraph 2 hereof, and scanned copies of physical SALNs filed. L StriiE-lthrjIJoF, fiffi'nrat- tilrl a \fJ nEVF-NuE I l,(( 1t JI .0 L!"\ \1,.: 1r r$ioN {brU Jti. D MGT.

Page 1 ofl SALN Filing 2020 -*--* x d. In both instances, the department, office or agency is required to submit a list of SALNs electronically filcd and physically filed. e. The proper repository agencies may establish their own nrles in allowing the receipt of elictronic copies tf [r" SelNs provided they comply with the uniformity rule' that is, SALNs may be filed either tluough electronic files or physical files, but not a combination of both. f. For the CSC, the submission of electronic SALNs may be made by transmitting the USB flash drive or CD with the CSCFO or CSCRO having jurisdiction over them. The GSCFO or CSCRO will then transmit the same to the cSC co. 5. Submission of electronic SALNs shall be deemed substantial compliance for the year2020. 6. The foregoing parameters shall be subject to changes in case of any further issuances by the appropriate authorities, department and/or task force pertaining to the national state of public health emergency brought by the COVID-19' 7. Any inconsistent provision in the previous issuance shall be deemed amended. It is reiterated that the proper form to be used by all public officials and employees for the annual tiling and subrnission of the SALN for the year 2020 shall be the Revised SALN Fonl (Reviied as of January 2015) together with the Additional Sheets Form (Revised as ofJanuary 2015). For your guidance. IA dela ROSA-BALA Chairperson rItUuRE;AU OF INTERNAL REVENUE 22 Iune 2020 lI-,l-:i-l la IDr Tlt ISION f\\ IllI ttI fr tc( -i'i\J1I-_LJ.'r Rf ORDS MGT,