RMO No. 5-2026: Revised Policies, Guidelines and Procedures in the Filing and Submission of Statement of Assets, Liabilities and Net Worth (SALN)

Summary

RMO No. 5-2026 prescribes revised policies, guidelines, and procedures for filing and submitting the Statement of Assets, Liabilities and Net Worth (SALN) by BIR employees.

Key points

1. Filing deadline. Every BIR employee accomplishes their own SALN truthfully and submits it to their Review and Compliance Committee (RCC) not later than March 15 of every Fiscal Year.
2. Required format. Use the latest SALN Form (2025 SALN Form per CSC Resolution No. 2500632) on Folio paper, back-to-back with pagination, computerized or handwritten. Blanks are marked N/A, original signatures are required, with no erasures or tampering, and all pages are signed or initialed.
3. New and retiring employees. A newly hired employee files within thirty (30) days from assumption of office, with statements as of the first day of service. A retiring employee files within thirty (30) days after separation, with statements as of the last day of service.
4. Spouse signatures. Spouses filing jointly sign below the certification. If filing separately, the spouse need not sign, and a spouse who is not in government service need not sign.
5. Access to SALN. Requests for access to or copies of a submitted SALN go to the Data Privacy Officer for evaluation under CSC rules and the Data Privacy Act of 2012. Using a SALN for any purpose contrary to morals or public policy, or for any commercial purpose, is unlawful.

Who is affected

• BIR employees
• Newly hired and retiring BIR employees

Deadlines and effectivity

• Annual SALN deadline: March 15
• New hires: within 30 days from assumption of office
• Retirees: within 30 days after separation
• Issued: March 2, 2026

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.