MANILA — The Supreme Court (SC), in a new decision, has changed the interpretation on the rule on the submission of statements of assets, liabilities and net worth (SALNs): public officials and employees must now be given the chance to correct errors, omissions and non-submissions.

In a 14-page decision dated April 18 and released only recently, the SC en banc set aside the dismissal due to dishonesty of a tax specialist from the Department of Finance who was accused of concealing millions worth of real properties, motor vehicles, business interests and loans.

Jessie Javier Carlos, whose gross annual salary at the DOF only ranged from P126,000 to P210,000 between 2000 and 2011, allegedly secured 2 house and lots worth P4.1 million, farm lots worth P4 million, vehicles, loans and credit card debts--all beyond his government earnings and not declared in his SALNs.

In absolving Carlos of dishonesty, SC said the government failed to comply with sec. 10 of RA 6713 or the review and compliance procedure.

Under the provision, a review and compliance committee should check if SALNs submitted are on time, complete or in proper form.

If SALNs are not filed on time, are incomplete or not in proper form, the head of office has 5 days to inform public official/employee to correct the deficiency within 30 days.

If he or she fails to comply, only then can a public official or employee be disciplined.

"Unless the review and compliance procedure is followed, the violation does not arise. Consequently, if there is no violation, there is no liability," the SC said.

• What’s in a SALN anyway?

The ruling was penned by Senior Associate Justice Marvic Leonen. All 14 other justices concurred.

The new ruling abandoned previous SC interpretations that review and compliance procedure is only internal and does not apply if the Ombudsman investigates. Another case said it is not a precondition for filing charges while another ruled review does not involve substance.

But SC said these prior rulings were contrary to the clear mandate of RA 6713 or the Code of Conduct and Ethical Standards for Public Officials and Employees.

SC: RA 6713 plainly requires head of office to determine the completeness of each SALN.

SC however sought to allay concerns it was tolerating concealment of ill-gotten wealth. Rather, it said it was putting the focus on the real evil — accumulation of ill-gotten wealth — by allowing simple errors to be weeded out.

SIGNIFICANCE

The failure to comply with the SALN law has led to the ouster of 2 chief justices:

• Renato Corona was impeached and convicted in 2012 for failure to disclose assets in his SALNs; while

• Maria Lourdes Sereno was ousted in 2018 on a quo warranto petition due to non-filing of SALNs.

SAJ Leonen himself faced an impeachment complaint before the House of Representatives over his supposed failure to file SALNs. It was junked 44-2 due to the complainant's lack of personal knowledge and the absence of authentic documents.

• House justice panel junks impeachment raps vs SC's Leonen

The new SC ruling on SALN is on top of a 2020 Ombudsman circular which limited access to SALNs to public official who filed it or the authorized rep, a court, or the Ombudsman’s field investigation units, bureaus or offices. Others need the official's authorization.

• Ombudsman 'lost its purpose' in imposing SALN restrictions: Constitution framer

In 2021, a proposal by the Office of the Ombudsman to amend the SALN law raised red flags because it sought to exclude family transactions from SALNs and proposed to impose jail terms on those who will make public commentaries on SALNs.

• Ombudsman’s draft bill to amend SALN law raises more red flags

Jessie Javier Carlos was identified by news reports as the gunman who attacked Resorts World in June 2017, that led to his death and 37 others.

He tried but failed to return to government service. He claimed good faith in filing his SALNs.

• Resorts World attacker had unexplained wealth, 'dubious loans'