Here’s a clear, everything-you-need primer—Philippine context—on revoking a deed of donation when the donee fails (a) to transfer/record title and (b) to pay taxes, with practical steps, legal bases, strategies, and drafting tips.

1) First principles of donations affecting real property

Nature. A donation inter vivos is a gratuitous transfer made during the donor’s lifetime. It may be pure (no strings attached) or conditional/modal/onerous (the donee must do or refrain from doing something, or assume charges like taxes/fees).
Form (immovables). Must be in a public instrument specifying the property and any charges/conditions; acceptance must also be in a public instrument and notified to the donor if in a separate deed (formal notice must itself be in authentic form). Registration with the Registry of Deeds isn’t a validity requirement between the parties but is needed to bind third persons and to issue a new title.
When ownership passes. As a rule, once the donation is perfected (donor consents, donee accepts, formalities complied with), ownership passes between the parties; registration later protects against third persons and enables issuance of a new TCT/OCT.

2) Who is supposed to “transfer the title” and “pay taxes”?

These duties do not automatically fall on the donee by operation of law. By default:

Donor’s Tax. By law the donor is the taxpayer. Payment is due within 30 days from the date of donation (TRAIN law retained the 30-day rule). Rate: 6% of net gifts in excess of ₱250,000 within the calendar year (simplified by TRAIN). Surcharges/interest apply if late.
Documentary Stamp Tax (DST). Generally due on the conveyance instrument. Parties can stipulate who pays.
Local Transfer/Registration Fees and registry fees are transactional; parties may assign the burden by stipulation.
Real Property Tax (RPT) arrears remain a lien on the land; parties often require the donee to clear arrears going forward.

Bottom line: If the deed expressly makes the donee responsible for (i) causing issuance of a new title in the donee’s name and (ii) paying donor’s tax/DST/fees (i.e., a mode or condition), then noncompliance can justify revocation. If the deed is silent, revocation on this ground is usually unavailable; the donor (or both parties) must perform whatever the law or the deed allocates.

3) Legal bases to revoke when the donee fails conditions

Philippine Civil Code rules on donations allow revocation (sometimes treated like rescission of a gratuitous disposition) for:

Non-fulfillment of a condition or mode. If the donation imposed a duty (e.g., “Donee shall pay all taxes and cause the transfer and registration within 90 days”), the donor may revoke for breach.
Ingratitude (serious offenses against the donor), separate ground—mentioned here only for completeness.

For failure to transfer title/pay taxes, the typical ground is non-fulfillment of imposed conditions. Courts analyze these under principles akin to Article 1191 (resolution for breach of a reciprocal/conditional obligation) applied to donations with modes/conditions. Usual remedies: revocation/rescission or specific performance, with damages when warranted.

Prescription (time limits). Philippine jurisprudence treats actions to revoke for breach of imposed conditions similarly to actions for rescission under obligations law. Many practitioners treat the period as four (4) years counted from breach or from knowledge thereof; some plead ten (10) years when the stipulation is in a written contract and the relief sounds in rescission. Because outcomes can turn on the exact framing of the condition and relief sought, counsel will often plead in the alternative.

4) What you must prove

To revoke successfully for the donee’s failure to transfer title and/or pay taxes, be ready to show:

Existence of a valid donation of the immovable (deed, acceptance, proper notarization).
Clear condition or mode in the deed requiring the donee to (a) pay identified taxes/fees, and/or (b) cause registration/issuance of title within a defined time—or at least within a reasonable time.
Breach by the donee (e.g., no eCAR issued because no donor’s tax/DST paid; no transfer certificate of title issued to donee; unpaid RPT).
Opportunity to comply (a formal demand helps; some deeds make notice a prerequisite to revocation).
Your standing (as donor or donor’s heirs/successors) and timely filing.

5) Strategy: revocation vs. specific performance

If you want the land back, seek revocation (with cancellation/annotation orders, reconveyance, and surrender of possession).
If your core aim is compliance (e.g., you’re okay with the donee owning, you just want taxes paid/registration done), sue for specific performance with damages.
You can plead in the alternative (revocation or, alternatively, specific performance).

6) Typical litigation & registration workflow

A. Pre-litigation

Review the deed: confirm the mode/condition and timelines; check who bears donor’s tax and DST.
Document the breach:
- BIR correspondence showing no eCAR issued; computation sheets; assessment/penalty notices.
- Registry of Deeds certifications that title remains in donor’s name.
- LGU/RPT statements for arrears.
Send a demand letter giving a reasonable cure period (e.g., 15–30 days). If your deed requires notice/cure, follow it exactly.

B. Action in court 4) File a Complaint (Regional Trial Court where the property is located), stating causes of action:

Revocation/Rescission of donation for non-fulfillment of conditions;
Alternatively, Specific Performance;
Damages/attorney’s fees; Cancellation of annotations; Reconveyance; Writ of possession (if warranted).

Provisional remedies:
- Notice of Lis Pendens at the RD to warn third parties.
- Preliminary injunction if the donee is dissipating or encumbering.
Judgment & post-judgment:
- If revoked: court orders cancellation of the donee’s rights/annotations, reconveyance to donor, and RD issues corrective entries (if a title was already issued to donee).
- If specific performance: judgment compels the donee to secure BIR eCAR, pay taxes/fees, and complete RD transfer, within a set period; contempt/damages for noncompliance.

7) BIR and RD nuts-and-bolts (why noncompliance happens)

BIR Donor’s Tax: File BIR Form 1800 within 30 days from date of donation, attach deed, zonal valuation/fair market values (assessor & BIR schedules), tax IDs, IDs, and other required docs. BIR issues eCAR after payment, enabling RD transfer.
DST: Stamped/paid on the instrument (the BIR desk often processes DST together with donor’s tax for conveyances).
Registry of Deeds: Submit eCAR, deed, latest tax declaration, RPT clearances; pay transfer/registration fees; RD cancels old TCT/OCT and issues new TCT in donee’s name.
LGU: Settle RPT arrears/clearances to avoid RD denial.

When the donee was tasked by the deed to shoulder these steps and fails, the donor’s revocation case becomes straightforward.

8) Defenses commonly raised by donees (and how to counter)

“No condition in the deed.” If true, revocation on this ground fails. Counter by showing the deed’s modal language (“on the condition that…”, “subject to the obligation…”) and any side letter.
“Donor waived the right to revoke.” Waivers are allowed; check if your deed includes them. If there’s a waiver, you may still pursue specific performance (if the duty is contractual) or damages.
Substantial performance. Donee may say they substantially complied (e.g., taxes paid late). Counter with time-is-of-the-essence wording or proof of material prejudice (penalties, inability to mortgage/sell, exposure to liens).
Impossibility not their fault. E.g., missing documents from donor. Courts assess fault allocation; if the donor blocked compliance, revocation may be denied.

9) Drafting tips to make revocation clean and enforceable

Include crisp, test-proof clauses in the deed (public instrument):

a) Modal/onerous clause (taxes & filings)

“As a condition of this donation, the DONEE shall, at its sole cost, file and cause payment of all Donor’s Tax, DST, transfer and registration fees, and secure the BIR eCAR within 30 calendar days from the date of donation, and shall cause the issuance of a new certificate of title in the DONEE’s name within 60 calendar days thereafter.”

b) Proof & cooperation

“The DONEE shall furnish the DONOR with stamped returns, official receipts, and a certified true copy of the new title within 5 days from issuance. The DONOR shall sign reasonable ancillary papers; delays attributable to the DONOR shall extend deadlines day-for-day.”

c) Express resolutory condition / revocation

“Failure of the DONEE to comply with any of the foregoing within the stated periods shall, at the option of the DONOR, result in revocation of this donation by written notice, without prejudice to the DONOR’s right to judicial rescission, damages, and recovery of possession. All improvements shall accrete to the DONOR upon revocation without obligation to reimburse.”

d) No waiver; time is of the essence

“Time is of the essence. No delay or omission by the DONOR to enforce any right shall operate as a waiver unless in a written instrument executed with the same formalities as this deed.”

e) Allocation of risk

“All taxes, penalties, and interest arising from the DONEE’s delay shall be borne by the DONEE.”

10) Evidence checklist for court (pack these)

Notarized deed of donation + donee’s acceptance; any side letters.
BIR filing records (or lack thereof), non-issuance of eCAR, computations, assessments.
RD certifications (no transfer/new title), and negative certification if applicable.
RPT statements/arrears.
Demand letters and proof of receipt; any partial payments/receipts.
Affidavits from BIR/RD/LGU officers (if obtainable) and your own affidavit narrating the breach/timeline.

11) Practical scenarios & outcomes

Deed is explicit; donee did nothing. Courts typically favor revocation; donor recovers property; donee may be liable for penalties/damages.
Deed is explicit; donee paid late and title transferred after suit. Court may dismiss revocation but award damages/penalties; sometimes the suit is mooted by full compliance—so preserve a claim for damages/fees.
Deed is silent on taxes/transfer. Revocation on this ground is weak; pursue specific performance only if another contractual undertaking exists (e.g., separate undertaking). Otherwise donor should have handled donor’s tax and can still cooperate to complete transfer.

12) Special notes & limitations

Donations propter nuptias and donations between spouses have distinct rules and limits; revocation grounds differ—don’t transplant the above wholesale.
Heirs’ standing. Donor’s heirs can generally pursue revocation after the donor’s death if the cause already existed or is legally transmissible; review the deed for waiver clauses.
Third-party buyers/mortgagees. If the donee encumbered/sold the property, your lis pendens and the timing of registration become critical. If the donee’s title was already issued and transferred to an innocent purchaser for value, recovery may be restricted to damages against the donee.

13) Model demand letter (short form)

Subject: Demand to Comply with Conditions / Notice of Revocation Dear [Donee], Under the Deed of Donation dated [date], you are obligated to (i) file and pay donor’s tax/DST and secure the BIR eCAR within 30 days; and (ii) cause issuance of a new TCT in your name within 60 days. You are in breach. Demand is hereby made that you fully comply within 15 days from receipt of this letter and provide documentary proof. Failing which, the Donor will revoke the donation and file suit for rescission, reconveyance, damages, and other relief. All costs, penalties, and attorney’s fees shall be for your account. Sincerely, [Donor/Counsel]

14) Litigation pleadings—key prayers

Revocation/Rescission of Deed of Donation for non-fulfillment of conditions;
Cancellation of the donee’s title/annotations (or cancellation of encumbrances);
Reconveyance and writ of possession;
Specific performance (in the alternative) and damages (actual, moral, exemplary) plus attorney’s fees;
Annotation of lis pendens and injunctive relief.

Quick takeaways

You can revoke only if the duty to transfer title/pay taxes is a stated condition/mode (or allocated to the donee in the deed).
Without such a clause, revocation on this ground is unlikely; pursue cooperation/specific performance instead.
Lock in tight drafting (deadlines, proof, revocation clause, no-waiver) to make enforcement clean.
For filing windows, assume 30 days for donor’s tax and build the RD transfer timeline right into the deed.

If you’d like, I can tailor a deed clause or a complaint draft to your specific facts (names, dates, county registry, timeline) so it’s ready to file.