Summary
RMC No. 68-2020 circularizes CSC Memorandum Circular No. 13, s. 2020 on filing the revised Statement of Assets, Liabilities and Net Worth (SALN) for 2020, and sets how the BIR applies it.
Key points
- Online filing. Online oath taking, filing or transmission of the SALN is allowed under the steps prescribed by the CSC.
- Extended filing period. All public officials and employees get an additional sixty (60) days, from June 30, 2020 to August 31, 2020, to file the SALN with their offices. Heads of office set up procedures to check that SALNs are complete, in the prescribed form and on time.
- Transmission. The Personnel Division (PD) and Administrative and Human Resource Management Division (AHRMD) of the Regional Offices send electronic SALNs to the proper repository agency by USB flash drive or disc storage, with the required summary. For the Department of Finance (DOF), they may be e-mailed to mpulvera@dof.gov.ph or hdelosreyes@dof.gov.ph.
- Submission deadlines. The PD (National Office employees) submits to the CSC and DOF by October 31, 2020. The AHRMD (Revenue Regional Offices) submits to the PD and the Office of the Ombudsman by August 31, 2020, and to the DOF by October 31, 2020.
- Form and compliance. Electronic SALNs count as substantial compliance for 2020. The Revised SALN Form (revised as of January 2015) with the Additional Sheet Forms is used for the 2020 filing.
Who is affected
- BIR public officials and employees
Deadlines and effectivity
- SALN filing extended from June 30, 2020 to August 31, 2020
- PD submission to CSC and DOF: October 31, 2020
- AHRMD submission to PD and Ombudsman: August 31, 2020; to DOF: October 31, 2020
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
