Piercing Doctrine

For the piercing doctrine to apply, it is of no consequence if Sceptre is a sole proprietorship. As ruled in Prince Transport, Inc., et al. v. Garcia, et al., it is the act of hiding behind the separate and distinct personalities of juridical entities to perpetuate fraud, commit illegal acts, evade one’s obligations that the equitable piercing doctrine was formulated to address and prevent (Timoteo H. Sarona Vs. National Labor Relations Commission, Roayle Security Agency, et al., G.R. No. 185280. January 18, 2012).