The limited liability of OPCs in tax evasion cases

It is an established rule in our jurisdiction that a corporation has a separate and distinct legal personality from that of its shareholders and officers. As an artificial being created by law, a corporation can act only through its people, such as directors, officers, agents, and representatives.

A separate corporate personality shields corporate officers acting in good faith and within their scope of authority from personal liability, except in situations expressed by law and jurisprudence (Pioneer Insurance Surety Corporation v. Morning Star Travel & Tours Inc., G.R. 198436 [2015]).