1) What a SALN is—and why it must be sworn

A Statement of Assets, Liabilities and Net Worth (SALN) is a written disclosure of a person’s assets, liabilities, and net worth. In Philippine public law, the SALN is most commonly associated with public officers and employees, because the Constitution and statutes require them to submit a declaration “under oath” as an anti-corruption and transparency measure.

When a SALN is required under oath, it becomes a sworn statement. That “sworn” character is not a formality: it means the declarant personally affirms the truth of the contents before a person authorized to administer oaths, and the document bears a jurat (the portion stating it was “subscribed and sworn to before me…”).

2) Core legal framework (Philippine context)

A. Constitutional basis

The 1987 Constitution requires public officers and employees to submit a declaration under oath of their assets, liabilities, and net worth upon assumption of office and as may be required by law. This constitutional requirement is commonly implemented by statute and agency rules.

B. Primary statutes

Two key laws often discussed together in SALN practice are:

Republic Act No. 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees)
- Requires covered public officials and employees to file SALNs and related disclosures (including certain business/financial interests), subject to implementing rules.
Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act)
- Contains requirements and penalties related to statements of assets and liabilities, historically significant in the development and enforcement of SALN obligations.

Agency-specific regulations (e.g., Civil Service Commission guidelines, Ombudsman rules, and internal office issuances) typically provide the form, deadlines, filing mechanics, and custodian/access rules.

3) Who typically needs a sworn SALN

A. Public officers and employees (main SALN regime)

As a general rule, SALN filing is required of public officials and employees in government, including government-owned or controlled corporations (GOCCs), subject to statutory exemptions and agency rules. Certain categories—particularly high-level officials—may have additional disclosure or access rules.

B. Private individuals (similar sworn “net worth” statements)

Outside government, people sometimes execute sworn statements of assets/liabilities/net worth for:

loan applications,
court submissions (e.g., support or financial capacity issues),
immigration/visa documentation,
bidding/contracting requirements,
compliance with private institutional requirements.

These are often affidavit-style documents rather than the government SALN form, but notarization principles are similar when the document must be sworn.

4) Notarization vs. “sworn before an authorized officer”: what actually satisfies the “under oath” requirement

A SALN must be sworn. In Philippine practice, this can happen in two common ways:

Option 1: Sworn before a Notary Public

A notary public administers the oath and completes the jurat, effectively notarizing the sworn statement.

Option 2: Sworn before a competent government officer authorized to administer oaths

Many government offices allow the SALN to be sworn before an authorized official (often within the agency) who can administer oaths by virtue of position or delegation. In that setup:

the SALN is still a sworn document,
it still bears a jurat,
but the administering officer may not be acting as a private “notary public.”

Practical takeaway: If your office/agency provides an internal oath-taking arrangement for SALNs, that often eliminates the need (and cost) of going to a private notary—so long as the administering person is actually authorized.

5) What “notarization” legally requires in the Philippines (essentials you cannot skip)

The governing standards are found in the Rules on Notarial Practice and related jurisprudence and ethical rules. Key requirements include:

A. Personal appearance

The declarant must personally appear before the notary at the time of notarization. Notarization without personal appearance is a serious violation and can expose the notary (and sometimes the affiant) to administrative, civil, or criminal consequences.

B. Proper identification (“competent evidence of identity”)

The notary must be satisfied as to the identity of the person signing. This is usually established through government-issued ID that is current and bears a photo and signature, or other forms allowed by notarial rules.

C. The document must be complete (no blanks that matter)

Notaries should not notarize documents with significant blanks or incomplete portions, especially where blanks could be filled later to change the substance.

D. The correct notarial act: jurat (not acknowledgment)

A SALN is generally a sworn statement, so the appropriate notarial act is typically a jurat, not an acknowledgment.

Jurat = the affiant swears to the truth of the contents.
Acknowledgment = signer acknowledges signing the document (does not necessarily swear the contents are true).

For a SALN, you usually want the jurat format: “SUBSCRIBED AND SWORN to before me…”

E. Notarial register and recordkeeping

A notary must record the notarization in a notarial register and observe recordkeeping rules. This is one reason you should avoid “sidewalk notarization” that does not appear legitimate.

6) Special SALN content issues that affect notarization (common pitfalls)

Notarization does not “validate” the truth of the SALN, but it does attach legal consequences to the sworn declarations. Common pitfalls include:

A. Spousal property regime and inclusion rules

Public SALN rules often require disclosure not only of the filer’s properties but also those relevant under:

absolute community,
conjugal partnership,
separation of property, and may require spousal information depending on the form and rules. Misunderstanding the property regime is a frequent cause of incorrect entries.

B. Valuation (acquisition cost vs assessed value vs fair market value)

Different SALN forms and rules may specify how to value real property (e.g., acquisition cost and/or assessed value, and the tax declaration details). Using inconsistent valuation bases can be flagged.

C. Business interests and financial connections

Some SALN regimes require disclosure of:

business interests,
corporate positions,
financial connections,
and relatives in government (depending on the form/rules). Omissions may trigger administrative issues.

D. Foreign assets and “beneficial ownership”

Property outside the Philippines, or assets held through entities or nominees, can create disclosure complexities. A sworn SALN generally expects complete and truthful disclosure consistent with applicable rules.

7) Where and when SALNs are filed (typical pattern)

While details vary per agency, the common pattern for covered government personnel includes:

filing upon assumption of office,
filing annually (often by a set deadline),
filing upon separation from service.

The SALN is usually filed with the designated custodian in the agency (often HR or an administrative unit). Access to SALNs—who may request, what redactions apply, and what procedure governs—depends on the applicable statutory and regulatory framework, including privacy and security considerations.

8) Consequences of improper or false SALNs (why notarization matters)

Because a SALN is sworn, errors can have serious consequences depending on intent, materiality, and governing rules:

Administrative liability (dishonesty, misconduct, conduct prejudicial to the best interest of the service, etc.)
Criminal exposure in appropriate cases (e.g., perjury for false statements under oath, or graft-related charges if tied to unlawful conduct)
Dismissal/forfeiture penalties in severe cases under civil service and anti-graft frameworks

Notarization (or valid oath administration) is part of what makes the statement legally consequential.

9) Notarization fees in the Philippines: what you can expect

A. No single nationwide fixed price for notarization

Philippine notarial rules focus heavily on procedure and integrity rather than imposing one uniform nationwide price for each document type. As a result:

fees vary by locality (city/municipality),
by notary,
by urgency/after-hours,
and by whether travel is required.

Many notaries post a schedule of fees in their offices. In practice, local legal communities may have commonly observed ranges.

B. Typical practical fee ranges (real-world expectation)

For a one-page to a few-page jurat/affidavit-style notarization, fees commonly fall in the range of a few hundred pesos, but can be lower or higher depending on location and circumstances. Factors that push fees upward include:

multiple signatories,
multiple copies requiring separate notarization,
complex documents,
rush service,
notarization outside the notary’s office (mobile/notary-on-call),
weekends/holidays/after business hours.

C. Government SALN notarization may be free internally

If your agency provides an authorized officer to administer the oath for SALN filing, you may pay nothing. This is common in many offices precisely to avoid unnecessary cost and to standardize compliance.

D. Additional costs people confuse with “notarization”

Notarization itself is a service fee. But people often see extra costs such as:

photocopying/printing,
document preparation fees (if someone drafts the affidavit),
incidental “rush” charges,
transportation costs for mobile notarization,
or transaction-related taxes/fees required by the receiving institution (which are not “notarial fees” per se).

If a notary is charging more than expected, ask for a breakdown: “notarial fee,” “travel,” “copy certification,” etc.

10) How to minimize cost and avoid rejected notarization

Check if your office can administer the oath for SALN filing. This is often the simplest and cheapest route.
Bring proper IDs (at least one, ideally two).
Do not sign ahead of time if the notary requires witnessing the signing (many will).
Print the SALN cleanly and completely (no blank required fields).
Use the correct jurat format (many SALN forms already include this).
Ask whether multiple copies need separate notarization if you need more than one original.

11) Practical checklist: notarizing a SALN (jurat)

Bring:

the completed SALN form (unsigned if the notary wants to witness signing),
at least one valid government-issued ID,
any agency-required attachments (if applicable),
cash for the fee (many small notarial offices are cash-based),
authorization/clearance if your agency has special rules.

At the notary:

appear personally,
present ID,
sign in the notary’s presence (if required),
take the oath/affirmation,
ensure the notary completes the jurat, affixes seal, and records the act.

12) A note on “notarization” abroad (for Filipinos overseas)

If you are outside the Philippines and need a sworn statement for Philippine use, options often include:

notarization by a local notary abroad (subject to authentication/apostille rules depending on country), or
consular notarization (through a Philippine Embassy/Consulate) for certain documents.

Requirements depend heavily on the destination country’s authentication regime and what the receiving Philippine office will accept.

13) Bottom line

A SALN is legally significant because it is a sworn disclosure of assets, liabilities, and net worth.
The oath may be administered by a notary public or, in many government settings, by an authorized officer within the agency.
Proper notarization requires personal appearance, valid identification, and the correct notarial act—typically a jurat.
Fees vary; many government offices provide free internal oath administration for SALNs, while private notarization commonly costs a few hundred pesos and may increase with urgency, travel, or complexity.

General information only; for a specific situation (especially if there’s a pending administrative case, audit, or Ombudsman inquiry), it’s best to consult a Philippine lawyer or your agency’s legal/HR unit and follow the exact rules and form prescribed for your office.