Guidelines on the Filing of Statements of Assets, Liabilities and Networth and Disclosures of Business Interests

October 12, 1995 REVENUE MEMORANDUM CIRCULAR NO. 36-95 SUBJECT : Guidelines/Procedures on the Filing of Statements of Assets, Liabilities and Networth and Disclosures of Business Interests and Financial Connections with the Office of the Ombudsman Required Under Section 8, Republic Act No. 6713 TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Office of the Ombudsman Memorandum Circular No. 95-13 dated June 15, 1995. "I. PURPOSE Pursuant to the provisions of Rule VIII of the Rules Implementing the Code of Conduct and Ethical Standards for Public Official and Employees (RA 6713), this Memorandum Circular is hereby issued to prescribe the manner/procedure of filing of statements of assets, liabilities and networth and disclosures of business interests and financial connections before the Area/Sectoral Offices of the Office of the Ombudsman. II COVERAGE The Memorandum Circular shall apply to the following officials and employees: (1) Regional Officials and Employees of Departments, etc; (2) PNP Regional Officials and Employees; (3) Provincial elective and appointive officials and employees, e.g. Provincial Governor, members of the Sangguniang Panlalawigan, Provincial Treasurer and other low ranking employees in the province; (4) Municipal & City elective and appointive officials and employees, e.g. Mayors, SB members and barangay officials; (5) Regional Officials & Employees of Government-Owned & controlled corporations and subsidiaries in the region e.g. DBP, LBP, PCIC, PNB, etc; (6) Regional Officials & Employees of State Colleges & Universities, e.g. Vice-President, Deans, Professors, etc; (7) Officers of AFP below the rank of Colonel and Naval Captain. (see attachment "A") III. RESPONSIBILITY The head of the office/agency regional or local government unit concerned shall ensure full compliance with the guidelines herein set forth. The chief of the personnel division or in his absence the chief of the administrative division or the person designated by the head of the agency, shall be tasked to receive and consolidate the statement and disclosure and the submission of reports required herein. IV. PROCEDURE A. Submission of Statement of Assets, Liabilities and Networth and Disclosure of Business Interests and Financial Connections All public officials and employees concerned shall file their respective statements and disclosures with their respective chief of the personnel division or in his absence the chief of the administrative division or the person designated by the head of the agency, to be subsequently submitted to the respective area or sectoral offices of the Office of the Ombudsman as specified in Attachment "A" on this Circular. In case of married persons (except those legally separated or those with regime of complete separation of property) who are both working in government, they shall jointly file the statement required herein and that copies thereof must be filed in both agencies where they are employed. The officials and employees shall file the same: 1. Within thirty (30) days after assumption of office, statements of which must be reckoned as of his first day of service; 2. On or before April 30 of every year thereafter, statements of which must be reckoned as of the end of the preceding year; and 3. Within thirty (30) days after separation from the service, statements of which must be reckoned as of his last day of office. The required statement and disclosure shall be reflected on the revised form (see Attachment "B") and shall be prepared in triplicate, the original copy to be submitted to the office of the Ombudsman or its respective area/sectoral offices (Luzon, Visayas. Mindanao and Armed Forces), another copy to the attached to the official/employee's 201 file, and the last copy to be retained by the filer. B. Submission of Summary Report The administrative/personnel division shall consolidate all the statements/disclosure of the agency's officials and employees in a summary report (see attachment "C") to be certified by the head of the agency. The summary report shall contain the following information: 1. Name of official/employee 2. Position 3. Date when said official/employee filed his/her Statement of Assets and Liabilities The Summary Report, together with the statements and disclosures, shall be submitted/mailed on or before 31 May of every year to: 1st Copy OFFICE OF THE DEPUTY OMBUDSMAN for LUZON Old MWSS Building 176 Arroceros St., Manila OFFICE OF THE DEPUTY OMBUDSMAN for VISAYAS Palace of Justice, Cebu City OFFICE OF THE DEPUTY OMBUDSMAN for MINDANAO Bangoy-Monteverde Sts., Davao City OFFICE OF THE DEPUTY OMBUDSMAN AFP 2nd Fl., Malacaang Annex Bldg. 1610 J.P. Laurel St., San Miguel, Manila 2nd Copy OFFICE FILE (Personnel Division) As regards the filing of statement of assets and liabilities by public officials or employees who have first assumed office or have been separated from the service, the administrative/personnel division shall likewise consolidate all the statements/disclosures of the said officials and employees in a summary report (see attachment "C") to be certified by the head of the agency. The said summary report, together with the statements of assets and liabilities, shall be submitted fifteen days (15) upon receipt of Statement of Assets and Liabilities. C. Submission of a verified report of those who failed to file their statements and disclosures The administrative/personnel division shall likewise prepare a report indicating therein the list of officials and employees who failed to submit their respective statements of assets and liabilities, networth and disclosures of business interests and financial connections. The said report shall be under oath and shall be submitted in the same manner as prescribed in IV.B of this circular. (see attachment "D"). D. Monitoring of compliance with the guidelines setforth herein The Office of the Ombudsman shall create a task force assigned to maintain a computerized database of all public officials and employees required to file their statement of assets and liabilities and to monitor full compliance therewith. V. PENALTY CLAUSE The head of agency and/or the chief of the administrative/personnel division, who failed to perform their duties as defined herein shall constitute obstruction defined and penalized under Section 36 of Republic Act No. 6770, otherwise known as the Ombudsman Act of 1989 and/or neglect of duty under Section 46, Chapter 7, Subtitle A, Title I, Book V of the Executive Order No. 292, otherwise known as the Administrative Code of 1987. VI. EFFECTIVITY This Memorandum Circular shall take effect after fifteen (15) days following the completion of its publication in a newspaper of general circulation. Manila, Philippines, June 15, 1995. (Sgd) FRANCISCO A. VILLA Acting Ombudsman" All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue