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A One Person Corporation (OPC) is a type of business structure in the Philippines that allows a single person to own and operate a corporation. It was established through the Revised Corporation Code of the Philippines, which was enacted in 2019.

Under the OPC framework, a single person can establish and own a corporation that is separate and distinct from its owner. The owner is called the sole shareholder and director of the corporation, and he or she enjoys limited liability for the debts and obligations of the corporation.

Once registered, the OPC must comply with the necessary regulatory and tax requirements, such as obtaining a Tax Identification Number (TIN) and registering with the Bureau of Internal Revenue (BIR).

The OPC framework provides a simplified and more flexible business structure for single proprietors who wish to separate their personal assets from their business assets and enjoy the benefits of limited liability. However, it is important for OPC owners to understand their legal obligations and comply with the necessary requirements to avoid legal issues and ensure the sustainability of their business.


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