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Business Organization - is an individual or group of people that collaborate to achieve certain commercial goals.

Some
business organizations are formed to earn income for owners. Other business organizations, called nonprofits, are formed for public
purposes. These businesses often raise money and utilize other resources to provide or support public programs.

TYPESOFBUSINESSORGANIZATIONS
ThereareseveraltypesofbusinessenterprisesaninvestorcanchoosefrominestablishingoperationsinthePhilippines.
A.ORGANIZEDUNDERPHILIPPINELAWS
1.SoleProprietorship
SoleProprietorisabusinessstructureownedbyanindividualwhohasfullcontrol/authorityofitsownandownsalltheassets,personallyowes
andanswersallliabilitiesorsuffersalllossesbutenjoysalltheprofitstotheexclusionofothers.AsoleproprietorshipmustapplyforaBusiness
NameandberegisteredwiththeDepartmentofTradeandIndustry(DTI).
2.Partnership
UndertheCivilCodeofthePhilippines,bythecontractofpartnershiptwoormorepersonsbindthemselvestocontributemoney,propertyor
industrytoacommonfund,withtheintentionofdividingtheprofitsamongthemselves.Itistreatedasjuridicalperson,havingaseparatelegal
personalityfromthatofitsmembers.Partnershipsmayeitherbegeneralpartnerships,wherethepartnershaveunlimitedliabilityforthedebtsand
obligationofthepartnership,orlimitedpartnerships,whereoneormoregeneralpartnershaveunlimitedliabilityandthelimitedpartnershave
liabilityonlyuptotheamountoftheircapitalcontributions.Apartnershipmaybeconstitutedinanyformexceptwhenrealpropertyorrealrights
arecontributedthereto,inwhichcaseapublicinstrumentisnecessary.Further,acontractofpartnershiphavingacapitalofthree
thousandpesos(Php3,000.00)ormore,inmoneyorproperty,mustregisterwiththeSecuritiesandExchangeCommission(SEC).
3.Corporation
Corporationareartificialbeingscreatedbyoperationoflaw,havingtherightofsuccessionandthepowers,attributesandpropertiesexpressly
authorizedbylaworincidenttoitsexistence.Corporationsarejuridicalpersonswithpersonalityseparateanddistinctfromthatofitsstockholders.
Theliabilityoftheshareholdersofacorporationislimitedtotheamountoftheirsharecapital.Itconsistsofatleastfive(5)tofifteen(15)
incorporatorseachofwhomustholdatleastoneshareandmustberegisteredwiththeSEC.Theminimumpaidupcapitalrequiredisnotlessthan
fivethousandpesos(Php5,000.00).Acorporationcaneitherbestockornonstockcompanyregardlessofnationality.Suchcompany,if60%
Filipinoand40%foreignowned,isconsideredaFilipinocorporation.Ifmorethan40%foreignowned,itisconsideredadomesticforeignowned
corporation.

StockCorporation
Thisisacorporationwithacapitalstockdividendintosharesandauthorizedtodistributetotheholdersofsuchsharesdividendsorallotmentsof
thesurplusprofitsonthebasisofthesharesheld.
NonstockCorporation
Itisacorporationorganizedprincipallyforpublicpurposessuchascharitable,religious,educational,professional,cultural,fraternal,literary,
scientific,social,civicservice,orsimilarpurposes,liketrade,industry,agriculturalandlikechambers,oranycombinationthereof.Nopartofits
incomeisdistributableasdividendstoitsmembers,trustees,orofficers.Further,anyprofitwhichanonstockcorporationmayobtainasan
incidenttoitsoperationsshall,whenevernecessaryorproper,beusedforthefurtheranceofthepurposeorpurposesforwhichthecorporationwas
organized
SoleProprietorship
Owner:The owner, called proprietor, owns all the assets and is solely responsible for all the liabilities of the company. He or she enjoys
all the profits but also suffers all losses of this business. The proprietor and his proprietorship business/businesses is considered as one
taxpayer, sharing a single TIN (Taxpayer Identification Number) for tax purposes.
LifeofBusiness: The sole proprietorship is the simplest business form under which one can operate a business. It is a popular business
form due to its simplicity, ease of setup, and nominal cost.
PersonalLiabilitiesofOwners:
Accountability ___ Status of Business and Owners:
Government Agencies Regulating its Operation:
o BIR (Bureau of Internal Revenue)
o DTI (Department of Trade and Industry)
o Local Barangay
o City Hall
o SSS/Philhealth/Pag-ibig

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