See - People v. Mali, GR No. 206738, Dec. 11, 2013.
"x x x.
The Court’s Ruling
We affirm the accused-appellant’s conviction and the penalties meted her.
Illegal sale of prohibited drugs, like shabu, is committed upon the consummation of the sale transaction which happens at the moment the buyer receives the drug from the seller. If a police officer goes through the operation as a buyer, the crime is consummated when he makes an offer to buy that is accepted by the accused, and there is an ensuing exchange between them involving the delivery of the dangerous drugs to the police officer.42
In any case, the successful prosecution of the offense must be anchored on a proof beyond reasonable doubt of two elements, to wit: (a) the identity of the buyer and the seller, the identity of the object and the consideration of the sale; and (b) the delivery of the thing sold and of the payment for the thing. What is material is the proof showing that the transaction or sale actually took place, coupled with the presentation in court of the thing sold as evidence of the corpus delicti.43
The confluence of the above requisites is unmistakable from the testimony of the poseur-buyer herself, PO1 Montuno, who positively testified that the illegal sale actually took place when she gave the P100.00 marked money to the accused-appellant in exchange for the shabu, thus: x x x."
