February 17, 2023

Commission Proper

Dear Sir/Ma’am,

Greetings!

This pertains to the memorandum issued by your good office regarding the request of a
legal opinion in drafting the decision petition regarding the revocations of donations of
real properties by the provincial government to the LGU/NGA beneficiaries.
Relative thereto, please be informed that the several deed of donations with the various
local government units (LGUs)/government agencies are a valid transfer of property.
One of the legal and binding effects of donation is the transfer of ownership from the
donor to the donee. As provided by Article 712 the Civil Code, it is one of the modes of
acquiring ownership, to wit;
“XXX Ownership and other real rights over property are acquired
and transmitted by law, by donation, by estate and intestate succession,
and in consequence of certain contracts, by tradition.” 1
Further, once the donation is accepted, it is generally considered irrevocable, and the
donee becomes the absolute owner of the property, except for legal causes provided by
the same Code. This simply means that donation partakes the nature of permanency,
unless, there exists ground for it to be revoked. This is evident from the provisions
provided by Article 765 of the Civil Code which provides for legal grounds for revocation
of donation; thus:
“XXX
(2) If the donee imputes to the donor any criminal offense, or any
act involving moral turpitude, even though he should prove it, unless the
crime or the act has been committed against the donee himself, his wife
or children under his authority; XXX” 2
In a letter dated August 16, 2022, incumbent Governor Ma. Gan Dah requested the
Commission on Audit for special/fraud audit regarding the revocation of donations on
the ground that they were prejudicial to the interest of the provincial government.

WHEREFORE, this office respectfully recommended that the donations of real

properties by the provincial government to the LGU/NGA beneficiaries be revoked in the
case that the donor has proven that the donations are prejudicial to the interest of the
provincial government, restoration of the possession of the donated real properties to
the provincial government; and such and other reliefs as may be deemed just and
equitable under the circumstances is hereby approved.

We hope that we have properly addressed your concerns.               

Very truly yours,

Pamela M Tambalo

Legal Affairs Service

1
Civil Code, Art. 712, par 2
2
Civil Code, Art. 765, par 2