RMO 43-2018 Annex H

The text is Annex 'H' to RMO No. 43-2018: seven frequently asked questions (FAQ) with answers on accomplishing and signing the SALN. It states that spouses both in government service who file jointly must declare all real and personal properties (including paraphernal and capital properties), may reproduce the SALN Form in the required number of copies but must sign originally on the form submitted to their respective agencies; that a declarant whose spouse is not in government service, or who is unmarried, ticks 'Not applicable'; that a private-sector spouse must still sign; that a declarant single in the preceding year but married in the filing year reports as single; that the spouse signs because the spouse's properties are required by law to be disclosed; that spouses separated in fact or legally separated must still sign; and that an explanation must be attached if the spouse refuses to sign. The text discusses no tax type, BIR tax form, or taxpayer obligation.