RMO No. 43-2018: Prescribes the guidelines and procedures in the filing and submission of Statement of Assets, Liabilities and Net Worth (SALN) and the establishment of Review and Compliance Committee (RCC) per office and Overall RCC of the BIR

Key points

1. Filing and oath. All BIR officials and employees file their SALN with their RCC not later than March 15 of every Fiscal Year. The Head of Agency may administer the oath or delegate this in writing, and the declarant may also take the oath before a notary public.
2. RCC and review. Each office creates its RCC by memorandum of its Head of Office. It has a Section Chief or equivalent as Chairman and two (2) rank-and-file members, who check that the SALN was on time, duly accomplished and in proper form.
3. Certification and non-compliance. The RCC certifies compliant SALNs. A non-compliant SALN is returned right away, and the employee has three (3) days from receipt to comply and re-submit.
4. Submission schedule. The RCC sends reviewed SALNs with a Certification to the Head of Office not later than March 31. The Head of Office sends them with annexes to the Personnel Division or the AHRMD on or before April 15, the AHRMD sends the DOF and PD copies to the PD not later than April 30, and the PD submits the consolidated SALNs to the CSC Central Office and DOF not later than June 30.
5. Non-filers. Heads of Offices submit the list of non-filers to the Internal Investigation Division (NO) or Regional Investigation Division (RR) on or before May 31.
6. Sanctions. Failure to submit a SALN, or failure to disclose or misdeclaring any asset, liability, business interest, financial connection or relative in government, violates Section 8 of R.A No. 6713. The penalty is suspension of one (1) month and one (1) day to six (6) months for a first offense and dismissal for a second offense.

Who is affected

• BIR officials and employees
• Heads of Offices and Review and Compliance Committees

Deadlines and effectivity

• SALN filing not later than March 15 of every Fiscal Year
• RCC transmits not later than March 31
• Head of Office transmits on or before April 15
• Non-filer list on or before May 31; consolidated SALNs to CSC and DOF not later than June 30