Basic Law On Donations For Real Estate Sales Practitioners


Basic Law On Donations – Real Estate Sales Practitioners in the Philippines.

Basic law on Donations for real estate practitioners

Basic Law On Donations – Real Estate Sales Practitioners

  • Donation is an act of gratuitously transferring property or rights motivated by the liberality of the giver (donor) in favor of the receiver (donee) who accepts it. A donation is a gift – a voluntary transfer of property or right from one person to another for free.
  • The transfer of property or rights includes not only transfer of ownership or title but also the passage of control over the economic benefits of the property.
  • Donations may be classified as donation motis causa and donation inter vivos.
  • Donation Mortis Cause takes effects upon the death of the donor. It is governed by the formalities of testamentary disposition which shall be observed based on the law of succession and subject to estate tax.
  • Characteristic of Donation Mortis Cause
  1. Donor retains ownership and control of the property before his death.
  2. Donor can revoke the donation at will or the donor has the power to dispose of the properties donated.
  3. The donation should be void if the donor should outlive the done.
  • Donation Inter Vivos is a gratuitous transfer of rights and property that shall take effect during the lifetime of the donor. This donation is subject to donor’s tax.
  • In order that donation will be valid, the following elements must be present:
  1. Capacity of the donor
  • Must be the owner
  • Capacity to enter into contract
  1. Donative Intent
  2. The proper declaration of the legal owner or property or right to transfer ownership to another without consideration
  3. Must be in accordance with the correct forms:
    • Verbally – personal property worth P5,000.00 or less
    • In writing – personal property worth exceeds P5,000.00
    • In public Instrument – real property, donation of real property that does not comply with formalities shall be deemed void ab initio or inexistent.
  4. Delivery of the gift
    • May be actual or constructive
  5. Acceptance of the Donee
    • The donee must accept the donation personally, or through an authorized person with a special power for that purpose or with a general and sufficient power; otherwise the donation shall be void.
    • The acceptance by the donation or in a separate public document. Such acceptance must be done during the lifetime of the donor.
    • Donation made to conceive and unborn children may be accepted by those persons who would legally represent them.
    • Minors and other who cannot enter into a contract may become donees but acceptance shall be done through their parents or legal representatives.

Implementing Rules and Regulations for R.A. 9225

Memorandum circular No. AFF-04-01

Rules Governing Philippine Citizenship under Republic Act (RA) No. 9225 and Administrative Order (AO) No. 91, Series of 2004.

WHEREAS, R.A. No. 9225 declares that natural-born citizens of the Philippines who become citizens of another country shall be deemed not to have lost their Philippine citizenship under conditions therein;

WHEREAS, A.O. No. 91, Section 2 authorizes the BI to promulgate and issue rules and regulations to implement R.A. No. 9225;

WHEREFORE, by authority of A.O No. 91 Section in relation to Commonwealth Act No. 613, Section 3, as amended, the following rules are hereby adopted to carry out the provisions of R.A. No. 9225.

Section 1. Coverage – these rules shall apply to former natural –born citizens of the Philippines, as defined by Philippine law and jurisprudence, who have lost their Philippine citizenship by reason of their naturalization as citizens of a foreign country.

Section 2. Former natural-born Philippine citizen already in the Philippines and BI-registered alien – a former natural-born citizen of the Philippines who is already in the Philippines and registered in the BI shall file a petition under oath to the Commissioner of Immigration for the cancellation of Alien Certificate of Registration (ACR) and issuance of an Identification Certificate (IC), as the case may be, under R. A. No. 9225.

Section 3. Former natural-born Philippine citizen who is abroad but BI-registered alien – a former natural-born citizen of the Philippines who is abroad but is BI-requested alien shall file petition under oath to the nearest Philippine Foreign Post for evaluation. Thereafter, it shall forward the entire records to the Commission of Immigration for the cancellation of Alien Certificate Registration (ACR) and issuance of an IC under R.A. No. 9225

Section 4. Former natural-born Philippine citizen already in the Philippines and not BI-registered alien – a former natural-born citizen of the Philippines who is already in the Philippines but has not registered with BI-requested within sixty (60) days from date of his arrival shall file a petition under oath to the Commission of Immigration for the issuance of an IC under R.A. No. 9225.

Section 5. Former natural-born Philippine citizen who is abroad and not BI-registered alien -a former natural-born of the Philippines who is abroad and is not a BI-registered alien shall file a petition under oath to the nearest Philippine Foreign Post for the issuance of an IC under R.A. 9225.

Section 6. Forwarding address. Photographs – in all petitions under section 2 to 5 hereof, the applicant must indicate his or her latest forwarding address. Three (3) recent 2”x 2” photographs of the applicant (front, left side, and right side views over white background) shall attached to the petition.

Section 7. Fees – each applicant under these Rules shall pay a one-time fee for the processing of the application and issuance of the corresponding IC.

Applicants already in the Philippines shall attach the official receipt for the amount of P2,500.00 as proof of payment of processing fee. Applicants who are abroad shall attach the official receipt for the amount of US$50 or its equivalent in foreign currency acceptable to the Philippine Foreign Post concerned.

Section 8. Proof as natural-born citizen of the Philippines –  a former natural-born citizen of the Philippines who was born in the Philippines, shall submit the NSO-authenticated copy of his or her birth certificate.

On the other hand, a former natural-born citizen of the Philippines, who was born abroad, shall submit the original copy of the Report of Birth issued by the Philippine Foreign and in applicable cases, the Birth Certificate issued by competent foreign authorities.

These documents shall be sufficient to establish that the applicant is a natural-born citizen of the Philippines for purposes of these Rules.

Section 9. Submission of the oath of Allegiance – Applicants under these rules shall also sign and attach an oath of Allegiance to the Republic of the Philippines as follows:

I (name of applicant) solemnly swear (or affirm) that I will support and defend the Constitution of the Republic of the Philippines and obey the laws and local orders promulgated by the duly constituted authorities of the Philippines, and I hereby declare that I recognize ad accept the supreme authority of the Philippines and will maintain true faith and allegiance thereto, and that I impose this obligation upon myself voluntarily without mental reservation or purpose or evasion.

Section 10 Strict compliance. Effect of non-compliance. –  All petitions must strictly comply with the preceding requirements prior to filing at the office of the Commissioner or at the nearest Philippine Foreign Post, as the case may be. After the filing of the petition, the same shall be assigned to an evaluating officer who shall evaluate the petition without further proceedings.

In the case of petitions that do not comply with the requirements within thirty (30) days from receipt thereof. Otherwise, the petition shall not favorably acted upon by the Bureau of Immigration or by the Philippine Foreign Post.

If after the evaluation, the documents submitted fail to establish that the applicant is a natural-born citizen of the Philippines, the applicant shall be notified of such fact in writing by the Commissioner of Immigration or by the Philippine Foreign Post.

Section 11. Approval Procedures – If the petition is found is found to be sufficient in form and in substance, the evaluating officer shall submit the findings and recommendation to the Commissioner of Immigration or by the Consul-General, as the case may be, within five (5) days from date of assignment.

For applications filed under section 2 and 4 of these Rules, the commissioner of immigration shall issue, within five (5) days from receipt thereof, an order of approval indicating that the petition complies with the provisions of R.A. No. 9225 and its IRR, and further direct the Chief of Alien Registration Division (ARD) to cancel the subject ACR and/or to issue the corresponding IC to the applicant.

Each cancelled ACR shall, however, be attached to the order of approval to form part of the records of the applicant.

For applicants filed under Section 3 and 5 of these Rules, the Consul-General shall issue, within five (5) days from receipt thereof, the order of Approval indicating that the petition complies with the provisions of R.A. No. 9225 and its IRR. He shall then transmit copies of the Order of Approval, Oath of Allegiance, including the authenticated Record of Birth or Birth Certificate to the BI. Immediately upon receipt thereof, the BI shall issue the corresponding IC to the applicant and forward the same to the Philippine Foreign Post concerned. If the applicant is a BI-registered alien, the BI shall also cancel the subject ACR.

Section 12. Conferment of Philippine citizenship. Conditions – subject to full compliance with these Rules, the oath of Allegiance shall be the final act that conferns Philippines citizenship.

In case the applicant is abroad, only the Consul General or duly commissioned foreign service officer of the Philippine Foreign Post concerned shall administer the Oath of Allegiance.

The Oath of Allegiance shall thereafter be registered in accordance with the provisions of the Civil Registry laws.

Section 13. Repository of Records – The BI records section shall maintain the integrity of all documents filed under these rules. It shall send official copies of the Order of Approval and Oath of Allegiance to the NSO.

Section 14.  Copies for the applicant. Identification Certificate. Correction or errors. – The applicant shall be provided with an official copies of the order of approval and the oath of allegiance. Further, all IC’s issued under these rules shall indicate Philippine citizenship under R.A> No. 9225 and A.O. No. 91, s. 2004. Any clerical error or errors in the entries of the IC may be corrected, upon written request to and approval by the Commissioner of Immigration. The NSO shall be promptly provided with a copy of the corrected IC.

Section 15.  Confidentiality of Records. – any application, documents of information given before the Bureau of Immigration or any Philippine Foreign Post shall not be divulged in any manner to any person or entity without the express written consent of the person to whom such application, record of information belongs.

Section 16.  Other beneficiaries of R.A. No. 9225-  This memorandum circular shall equally apply to the unmarried child, whether legitimate, illegitimate or adopted, below eighteen (18) years of age, of those who re-acquire Philippine citizenship upon the effectivity of R. A. No. 9225.

Section 17. Exemption from administrative review. Limitations – The conferment of Philippine citizenship under these rules shall no longer be subject to the affirmation by the Secretary of Justice pursuant to DOJ Policy Directive of 7 September 1970 and Opinion No. 108, s. 1996.

However, Philippine citizenship under these rules may be revoked by competent authority upon a substantive finding of fraud, misrepresentation or concealment on the part of the applicant.

Section 18.  Effectivity – This memorandum circular takes fifteen (15) days after its publication in two (2) newspaper of general circulation.

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