April 11, 2013
BIR MEMORANDUM
| TO | : | All Revenue Officials and Employees Concerned |
| SUBJECT | : | Persons Authorized to Administer Oath in the Revised Statement of Assets, Liabilities and Networth (SALN) for the Year 2012 and Onwards |
Pursuant to CSC MC No. 2 s. 2013 and Resolution No. 1300173 prescribing the Guidelines in Filling Out the SALN Form promulgated on January 24, 2013 specifically No. 6.e & f. — Other Matters: Heads of Agencies can delegate the authority in writing, to administer oath with regard to SALN Form. ISCaDH
In relation thereto, Heads/Assistant Heads of each office in both National and Regional Offices are authorized to administer oath with regard to the SALN of employees in their jurisdiction. An official or employee may also have the oath administered by other persons authorized by law to administer oath, i.e., notary public.
For your information and strict compliance.
(SGD.) KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
