Tax Waze by Bustamante Lozada and Associates
Capacity to Sue - Sole Proprietorship - Printable Version

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Capacity to Sue - Sole Proprietorship - admin - 03-03-2023

A sole proprietorship does not possess any juridical personality separate and apart from the personality of the owner of the enterprise and the personality of the person acting in the name of such proprietorship (Juasing Hardware vs. Mendoza, 115 SCRA 783 [1982]).  Hence, it is not an entity authorized by law to bring suit in court (Yao Ka Sin Trading vs. CA, 209 SCRA 763, 779 [1992]).

-The 1997 Rules of Civil Procedure Annotated by Mangontawar Gubat.