RMO No. 5-2026 — Revised Policies, Guidelines and Procedures in the Filing and Submission of Statement of Assets, Liabilities and Net Worth (SALN) Digest | Full Text | 1-A | 1-B | 1-C | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | CSC Annex | Omnibus Rules

Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE QuezonCity PILIPINAS BAGONG

December 12, 2025

REVENUE MEMORANDUM ORDER NO._0 0 5 - 2 0 2 6

SUBJECT Submission of Statement of Assets, Liabilities and Net Worth (SALN) Revised Policies, Guidelines and Procedures in the Filing and

TO All Internal Revenue Officials and Empioyees Concerned

BACKGROUND

CSC Memorandum No. 2, s. 2015, all government officials and employees are required to file and submit under oath their SALN. Service Commission (CSC) under Memorandum Circular (MC) No. 10, s. 2006 and Pursuant to Section 8 of Republic Act No. 6713, as implemented by Civil

standard review and compliance of all SALNs in their respective offices. the establishment of a Review and Compliance Committee (RCC) who will undertake a and Employees and CsC Memorandum No. 060231 dated February 1, 2006, require Also, Rule VIIl of the Code of Conduct and Ethical Standards for Public Officials

the filing and submission of SALNs and the establishment of RCC per office for all BIR Memorandum Order (RMO) No. 43-2018 to prescribe the guidelines and procedures in To implement the abovementioned laws/regulations, the BIR issued Revenue

employees.

which adopts the Omnibus Rules on the SALN necessary to implement new provisions integrity and transparency in the public service, the issuance of a new RMO is streamline SALN processes, including digital filing and online oath taking, and enhance imperative. With the promulgation of CSC Resolution No. 2500632 on June 25, 2025

OBJECTIVES

This Order is issued to:

. Prescribe the new policies, guidelines and procedures in the filing and submission of SALN

ABM TUNIT MAR 0 2 2026 FANATEMEN CU 3 Facilitate the standard procedures in filing and timely submission of SALN including Strengthen the authority of the Rcc in each Office who shali oversee, monitor and submitted on time and in proper form. the format, mode of submission and authorized signatories. evaluate the SALN and its Annexes ensuring they are properly completed

S2f E e REVENUN Develop a SALN database that will effectively manage the submission, uploading and monitoring of all SALN documents.

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I POLICIES AND GUIDELINES

1. Every BIR employee has the responsibility to accomplish their own SALN truthfully

a. Latest SALN Form (2025 SALN Form per CSC Resolution No. 2500632): b. Paper size: Folio; and submit to their respective RCC not later than March 15 of every Fiscal Year following the prescribed format: C Back-to-back with pagination;

e. Put N/A on all blank spaces/items not applicable; E d. Computerized or handwritten; Original signatures of declarant/co-declarant and persons authorized to

i. All pages of the SALN Form must be signed or initialed. h. Use of the prescribed additional sheets (if applicable); and 1. No erasures, tampering and unnecessary markings; administer oath;

must be reckoned as of declarant's first day of service. Note: 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

reckoned as of the declarant's last 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

2. In order to prevent unauthorized insertions or misplaced pages, pagination shall be specified to read as Page 1 of (number of pages), Page 2 of (number of pages) and so on. No unnecessary markings shall be made on the SALN Form.

3. 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 who is not in the government service, shall not be required to sign the SALN Form required to sign in the SALN Form. The spouse of a public official or employee. of the said public official or employee.

4 The Omnibus Rules on SALN and CSC Resolution No. 2500632, promulgated or June 25, 2025, prescribes the guidelines in accomplishing, submitting, filing and access to SALN herein attached as ANNEX A.

5. The Head of Office shall create their respective RcC through the issuance of a Memorandum. It shall be the responsibility and accountability of the RCC to review the SALN Fiscal Year to ensure compliance with the RMO and CSC rules. compliance to proper format. The RCC shall check all the information on the SALN and validate the completeness of the submitted SALN Form, timeliness and of each employee based on the Current Personnel Strength as of December 31 of

6.The RCC shall be composed of the following:

R Chairperson Members Assistant Chief or its equivalent two (2) rank and file employees

L ABMINNITE MAR 0 2 2026 B E AINATERMAN REVENT REAUS e SALN were efficiently reviewed and found compliant. If found not compliant, the RCC shall immediately return the SALN Form to the concerned employee through the issuance of a Memorandum citing the corrections and due date for submission. The RCC shall issue a Certification using ANNEX B attesting that the submitted

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from the concerned employee shall be attached for late submission. The concerned employee is given three (3) working days from receipt to strictly comply and re-submit the corrected SALN Form to the RCC. Justification letter

T The Over-all RCC shall appraise the over-all compliance of the BIR in the

the Personnel Division (PD). The IRS shall ensure the timely submission and submission of SALN as assisted by the Information and Records Section (IRS) of

completeness, use of proper format of the submitted Annexes.

8 The Over-all RCC of the BIR shall be composed of:

DESIGNATION Members Chairperson Deputy Commissioner, Resource Management Group Chief, PD ACiR, HRds OFFiCiAL Assistant Commissioner, Human Resource Head Revenue Executive Assistant Chief, PD] Development Service (HRDS) Assistant, HRDS ALteRnAte

9 The Head of Office shall transmit the SALN, including all the Annexes, on or before

April 15 to the PD for National Office (NO) employees and Administrative Human Resource Management Division (AHRMD) for Regional Office (RO) employees.

10. All Offices are required to submit the complete SALN documents in hard and soft copies with the following attachments:

iRh c E MAR 0 2 2026 UREAU g the year Alphabetical List of ALL employees as of SALN with co-filers Certification of all non-filers Memorandum on the creation of Rcc for SALN Forms Certification from RCc Summary List of Filers December 31 of the SALN Year Officers and Employees Submission of document ANNEX C D E F G B signed original copy Portable Document Format (PDF) file excel format and excel format and excel format and and PDF file PDF fiIe PDF file PDF file PDF file PDF fiIe TYPE

22 ,+. J G S S 3 with a Memorandum duly signed by the Head of Office. responsible office shall provide the designated OneDrive folder for uploading the SALN documents to PD/AHRMD. The hard copies shall be arranged alphabetically per Office in a folder properly Iabeled: Office Name, SALN Year, contact person/telephone. It shall be covered The soft copies must be submitted electronically in PDF, either via Microsoft OneDrive folder access, through a Universal Serial Bus (USB) device. The

11. PD/AHRMD shall:

a Check the completeness, timely submission and proper format of all SALN

b. Arrange SALN alphabetically per Regional Office/National Office; c. Consolidate SALNs and all Annexes; and documents;

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d. Place all hard copies of SALN with Annexes arranged alphabetically in a long C Consolidate SALNs and all Annexes; and folder with Office name based on the distribution below:

Sixth Copy (ORIGINAL) First Copy (ORIGINAL) Fourth Copy Fifth Copy (ORIGINAL) Second Copy (ORIGINAL) Third Copy (ORIGINAL) (ORIGINAL) DiStriBution Department of Finance NATIONAL OFFICE Personnel Division Employee File Commission Civil Service Office File O NIA rEgiOnAL OFFICe Personnel Division Department of Employee File Ombudsman Office of the AHRMD RCC FiIe Finance (RO

Note: Declarant with co-filers shall provide additional three (3) ORIGINAL copies for NO employees and four (4) ORIGINAL copies for RO employees.

12. The deadline of submission shall be as follows:

AHRMD to PD Head of Office to PD (NO) and AHRMD (RO) All BIR Officials and employees to respective RCC CONCERNED EMPLOYEES/OFFICES DUE DATE March 15 April 15 April 30

13. PD shall submit the consolidated SALNs to CSC Central Office and Department of Finance (DOF) not later than June 30, duly certified by the Over-all RCC of the BIR.

14. For non-compliant employees, the Head of Offices shall submit a list of non-filers to the Internal Investigation Division for NO employees and Regional Investigation Division for Regional employees on or before May 31 for appropriate action.

15. PD/AHRMD shall conduct and facilitate SALN re-briefing to all their employees.

16. Ensure confidentiality of data in the SALN in compliance with the Data Privacy Act of 2012 under Republic Act (RA) 10713.

IV. ACCESS TO THE SUBMITTED SALN

CAMINUNIT. MAR 0 2 2026 F 8 ( D Any request for access to or reproduction of the duly submitted SALN shall be access to or reproduction of the requested SALN. referred to the Data Privacy Officer (DPO) for evaluation as to compliance with Ilegitimate purpose and compliant with the aforementioned rules and regulations, the DPO shall make the necessary recommendation to the PD/AHRMD allowing pertinent csc 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

ERMEN RENVENUE 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.

S 4 E 3 employee has already complied with the submission to PD/AHRMD. 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

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V. OFFenSeS And PenALtieS

1. Any of the following acts shall constitute a violation of Section 8 of RA 6713, and shall be punishable without prejudice to the proper filing of other administrative offenses as may be warranted under existing laws:

Second Offense - dismissal from the service First Offense - suspension of one (t) month and one (1) day to six months

a Failure of an official or employee to submit SALN; On the following acts:

b Failure of an official or employee to correct and submit the SALN in accordance

C. Failure to disclose or misdeclaration in bad faith of any asset, liability, business with the review and compliance set forth by Office concerned; and

interest, financial connection, and relative in the government

2. Head of Agency - who fails to establish or create a RcC in compliance with the Omnibus Rules shall be liable for Simple Neglect of Duty:

Second Offense - dismissal from the service First Offense - suspension of one (1) month and one (1) day to six months

3 Review and Compliance Committee - who fails to inform and return the SALN to

the declarant for failure to use the proper form or if the form is not complete shall be liable for Simple Neglect of Duty: First Offense - suspension of one (1) month and one (1) day to six months Second Offense - dismissal from the service

VI. REPEALING CLAUSE

All previous issuances inconsistent herewith are hereby expressly repealed.

VII.EFFECTIVITY

This Order shall take effect for SALN Fiscal Year 2025 and thereafter.

P-1 CHARLItO MARtIN R. MENDOZA Commissioner of Internal Revenue

PCA XF011 S MANAGEMENT DIVISION INTERNALREV

AT e 4

MAR 0 2 2026

BY ADMIN UNIT - 3 3Y LTME:2.Pm T

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