Filing of Statement of Assets, Liabilities and Disclosure of Business Interest and Financial Connections

May 6, 1991 REVENUE MEMORANDUM CIRCULAR NO. 37-91 SUBJECT : Filing of Statement of Assets, Liabilities and Disclosure of Business Interest and Financial Connections TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Civil Service Commission Memorandum Circular No. 9, s. 1991 dated March 25, 1991. "It has come to the attention of this Office that there are regional and local officials and employees who file their Statements of Assets, Liabilities and Networth directly with the Civil Service Commission, Quezon City. To insure a uniform implementation of the provisions of Section 8 (A) of Republic Act No. 6713, otherwise known as the "Code of Conduct and Ethical Standards for Public Officials and Employees" and Rule VII, Section 1 of its implementing rules, Statements of Assets, Liabilities and Networth and the Disclosure of Business Interests and Financial Connections shall be filled by the Officials and employees concerned as follows: Official/Employee Office where to file President, Vice-President National Office of the and Constitutional Officials Ombudsman Senators Secretary of the Senate Congressmen Secretary General of the House of Representatives Justices Clerk of Court of the Supreme Court National executive officials Office of the President, such as members of the Republic of the Philippines Cabinet, Undersecretaries, including the foreign service and heads of government-owned or controlled corporations with original charters and their subsidiaries, and state colleges and universities Regional and local officials Deputy Ombudsman in and employees, both their respective regions appointive and elective, including other officials and employees of government- owned or controlled corporation and their subsidiaries and state colleges and universities Officers of the Armed Forces Office of the President, from the rank of Colonel or Republic of the Philippines Naval Captain Officers of the Armed Forces Deputy Ombudsman in with rank below those their respective regions mentioned above All other public officials Civil Service Commission and employees not mentioned above A copy of said statement shall also be filed with their respective departments, offices or agencies. Strict compliance is hereby enjoined. (Sgd.) PATRICIA A. STO. TOMAS" Chairman All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. (SGD.) JOSE U. ONG Commissioner of Internal Revenue