Division Memo No. 32 s. 2023 – Submission of 2022 Statement of Assests, Liabilities, and Net Worth (SALN) and Income Tax Return (ITR) Jan 26, 2023 Click Here to Download the Memo Division Memo No. 32 s. 2023 - Submission of 2022 Statement of Assests, Liabilities, and Net Worth (SALN) and Income Tax Return (ITR)