[UPDATED 1:59 PM, 21 October 2025 ] — Publicizing the Statements of Assets, Liabilities, and Net Worth (SALNs) of public officials may not be enough to ensure transparency, as some officials may be falsifying their disclosures, according to a tax expert.
Mon Abrea, a former Bureau of Internal Revenue (BIR) examiner and chief tax advisor at Asian Consulting Group, said he has seen such practices firsthand.
“I used to work in the BIR so I know that they also fake the SALN,” he said.
He added that some officials hide assets by using relatives' names or omitting certain accounts. “So sometimes they don't give their names or they don't give them to the bank. But not all of them. Others give their names to their children, their spouses, their cousins. It's easy to investigate if someone can provide information,” he explained.
Ombudsman Jesus Crispin Remulla recently lifted SALN access restrictions imposed under his predecessor Samuel Martires. Abrea welcomed the move.
"What is the purpose of the SALN if only they can see it? That's why they are cheating even more, they are not taking it seriously," he said, adding that public scrutiny is necessary.
He advised the public to look out for two red flags in SALNs: unexplained wealth and lifestyle mismatches.
Abrea outlined other ways officials falsify SALNs, including inflating debts, listing fake liabilities, or using shell companies to mask ownership. “Divesting from their family business but remaining a beneficial owner so it doesn’t reflect in their SALN or there seems to be no ‘conflict of interest,’” he told Daily Tribune.
He said the BIR has a critical role in verifying SALNs and should assist the Ombudsman in conducting lifestyle checks and confirming asset ownership. He also urged the agency to shift its focus toward auditing high-ranking officials, political dynasties, campaign donors, and those showing signs of unexplained wealth.
“If the BIR cross-matches income tax returns with SALN declarations, real property records, and business interests, it could uncover clear inconsistencies that signal corruption or tax evasion,” Abrea said.
Officials found guilty of SALN falsification may face criminal, civil, and administrative sanctions under various laws.
Abrea cited Article 171 of the Revised Penal Code for falsification of public documents and Article 183 for perjury. Other applicable laws include Republic Act No. 6713 for dishonesty and non-filing, R.A. 3019 (Anti-Graft and Corrupt Practices Act) for concealment of ill-gotten wealth, and R.A. 7080 (Plunder Law) for unexplained wealth of ₱50 million or more.
“Those guilty of moral turpitude including tax evasion may face perpetual disqualifications,” he added.