Question Filling Out of SALN Form: Declaration of Paraphernal or Capital Properties

Dear Sir/Ma'am,

On the Filing of SALN Form, do we require the declaration of paraphernal or capital properties of the spouse who is not a government employee?

There is no mention on SALN FAQs, v. March 2019, on page 2.

I hope for your reply.

Thank you.
JennyRT

Please make reference to the Frequently Asked Question (FAQ) on the SALN (as of 2021), regarding the rule of paraphernal or capital properties, as follows:

Question: If the declarant's spouse is not in government service, and said spouse has inherited properties before marriage, should these properties be declared in the SALN?

Answer: Yes, the law requires the public official or employee to declare all assets, liabilities, net worth and business/financial connections including those of his/her spouse and unmarried children below 18 years of age living in his/her household. However, if the property forms part of the exclusive property of the spouse as defined under the Family Code of the Philippines), when marriage is contracted after its effectivity on 3 August 1988) and as defined under the Civil Code of the Philippines (for marriage contracted prior to 3 August 1998), it is not required to be declared in the SALN of the declarant spouse. Under the Family Code of the Philippines, when the property regime of the spouses is absolute community of property, the following are their exclusive property:

1. Property acquired during the marriage by gratuitous title by either spouse, and the fruits as well as the income thereof, if any, unless it is expressly provided by the donor, testator or grantor that they shall form part of the community property;
2. Property for personal and exclusive use of either spouse. However, jewelry shall form part of the community property;
3. Property acquired before the marriage by either spouse who has legitimate descendants by a former marriage, and the fruits as well as the income, if any, of such property.

On the other hand, under the Civil Code, the following are the exclusive property of the spouses under the property regime of conjugal partnership of gains:

1. That which is brought to the marriage as his or her own;
2. That which each acquires during the marriage by gratuitous title;
3. That which is acquired by right of redemption, by barter or by exchange with property belonging to only one of the spouses; and
4. That which is purchased with exclusive money of the wife or of the husband.

For more information about SALN, you can access the updated FAQ on the SALN at the CSC website at www.csc.gov.ph .