Memorandum Circular No. 3, s. 2013 — Amendment to the Review and Compliance Procedure in the Filing and Submission of the Statement of Assets, Liabilities and Net Worth and Disclosure of Business Interests and Financial Conditions (CSC Memorandum Circular No. 10 Dated April 17, 2006)

February 25, 2013 BIR MEMORANDUM TO : All Revenue Officials and Employees Concerned SUBJECT : Memorandum Circular No. 3, s. 2013 Amendment to the Review and Compliance Procedure in the Filing and Submission of the Statement of Assets, Liabilities and Net Worth and Disclosure of Business Interests and Financial Conditions (CSC Memorandum Circular No. 10 Dated April 17, 2006) For the information and guidance of all concerned, please disseminate in all Bureau Offices the attached copy of Memorandum Circular No. 3, s. 2013 dated January 24, 2013 signed by CSC Chairman Francisco T. Duque III, MD, MSc relative to the above-mentioned subject matter. cTSHaE You are enjoined to post the copy of this Memorandum Circular together with its attachments in your Office Bulletin Board, or in a conspicuous place within your Office, to ensure that it shall be given the most extensive publicity possible. (SGD.) CELIA C. KING Deputy Commissioner Resource Management Group ATTACHMENT January 24, 2013 CSC MEMORANDUM CIRCULAR NO. 003-13 TO : All Heads of Constitutional Bodies; Departments, Bureaus and Agencies of the National Government; Local Government Units, Government Owned or Controlled Corporations; and State Colleges and Universities SUBJECT : Amendment to the Review and Compliance Procedure in the Filing and Submission of the Statement of Assets, Liabilities and Net Worth and Disclosure of Business Interests and Financial Conditions (CSC Memorandum Circular No. 10 Dated April 17, 2006) The Commission recently constituted a Technical Working Group (TWG) composed of representatives of different government agencies and public sector unions to review the Statement of Assets, Liabilities and Networth (SALN). During the last meeting, the SALN-TWG agreed that there is a need to amend CSC Resolution No. 06-0231 dated February 1, 2006 as circularized in CSC Memorandum Circular No. 10 dated April 17, 2006 (Review and Compliance Procedure in the Filing and Submission of the Statement of Assets, Liabilities and Networth and Disclosure of Business Interests and Financial Conditions). In line with this agreement, the Commission promulgated CSC Resolution No. 1300174 dated January 24, 2013 which amended Sections 3 and 4 of CSC Resolution No. 06-0231 dated February 1, 2006 and CSC Memorandum Circular No. 10 dated April 17, 2006 and now reads, as follows: "Section 3. Ministerial Duty of the Head of Office to Issue Compliance Order . "Within five (5) days from receipt of the aforementioned list and recommendation, it shall be the ministerial duty of the Head of Office to issue an order requiring those who have incomplete data in their SALN to correct/supply the desired information and those who did not file/submit their SALNs to comply within a non-extendible period of thirty (30) days from receipt of the said Order." CHATcE "Section 4. Sanction for Failure to Comply/Issuance of a Show Cause Order. Failure of an official or employee to correct/submit his/her SALN in accordance with the procedure and within the given period pursuant to the directive in Section 3 hereof shall be a ground for disciplinary action. The Head of Office shall issue a show-cause order directing the official or employee concerned to submit his/her comment or counter-affidavit; and if the evidence so warrants, proceed with the conduct of the administrative proceedings pursuant to the Revised Rules on Administrative Cases in the Civil Service (RRACCS), CSC Resolution No. 1101502 dated November 8, 2011. The offense of failure to file SALN is punishable under Section 46 (D)(8) of Rule X thereof, with the following penalties: AHDTIE First Offense - Suspension of one (1) month and one (1) day to six (6) months Second Offense - Dismissal from the service "Public officials and employees who fail to comply within the thirty (30)-day period required under Section 3 hereof or who submit their SALNs beyond the said period shall be considered as not having filed their SALNs, and shall be made liable for the offense of Failure to File SALN with a penalty of suspension of one (1) month and one (1) day to six (6) months for the first offense, and dismissal from the service for the second offense. "Heads of agencies/offices who fail to comply with the provisions of CSC Resolution No. 06-231 dated February 1, 2006, as amended, shall be liable for Simple Neglect of Duty, which shall be punishable by suspension of one (1) month and one (1) day to six (6) months for the first offense, and dismissal from the service for the second offense." All rules, regulations and issuances which are inconsistent herewith are hereby repealed, amended or modified accordingly. (SGD.) FRANCISCO T. DUQUE III, MD, MSc Chairman Sworn Statement of Assets, Liabilities and Net Worth