Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
House Bill No. _______ 
INTRODUCED BY REPRESENTATIVE PM VARGAS 
AN ACT 
GRANTING A FIFTY PERCENT (50%) DISCOUNT FROM FUNERAL 
SERVICES TO INDIGENT FAMILIES AND FREE FUNERAL SERVICES TO 
EXTREMELY POOR FAMILIES NATIONWIDE, APPROPRIATING FUNDS 
THEREFOR AND FOR OTHER PURPOSES 
EXPLANATORY NOTE 
Human dignity lies at the center of all international human rights laws. 
Even in death, social protection services must be afforded to every Filipino 
citizen, for the deceased and their families to have a dignified and decent 
burial.  
In the Philippines, the cost of dying may be an insurmountable problem 
for many poor families to overcome. The cheapest funeral services range from 
Php 8,000 to Php 15,000. For the poorest of the poor, the cost of burial for 
their departed loved ones may even be more expensive than the cost of living. 
Recognizing the importance of providing social protection services to 
indigent families, particularly for funeral services, the Department of Social 
Welfare and Development (DSWD) has been offering burial assistance for 
years. 
Burial assistance includes the provision of assistance for payment of 
casket and funeral expenses, wake expenses, burial plot or interment fees, 
and transportation of the deceased's remains. Filipinos who avail of the 
current DSWD burial assistance program can receive up to Php 10,000 worth 
of cash assistance or benefits. 
August 18, 2025
9:50 am
3768


As it is the duty of the State to provide for the social welfare and 
protection of its citizens, this bill seeks to provide immediate relief to indigent 
Filipino families, especially during the passing of their loved ones. 
In view of the foregoing, the immediate approval of this bill is urgently 
sought. 
REP. PM VARGAS   
Fifth District, Quezon City 


Republic of the Philippines 
House of Representatives 
Quezon City, Metro Manila 
TWENTIETH CONGRESS 
First Regular Session 
House Bill No. _______ 
INTRODUCED BY REPRESENTATIVE PM VARGAS 
AN ACT 
GRANTING A FIFTY PERCENT (50%) DISCOUNT FROM FUNERAL 
SERVICES TO INDIGENT FAMILIES AND FREE FUNERAL SERVICES TO 
EXTREMELY POOR FAMILIES NATIONWIDE, APPROPRIATING FUNDS 
THEREFOR AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. Short Title. – This Act shall be known as the “Free and 
Discounted Funeral Services Act”. 
SECTION 2. Declaration of Policy. – It is the policy of the State to promote 
a just and dynamic social order that will ensure the prosperity and 
independence of the nation and free the people from poverty through policies 
that provide adequate social services, promote full employment, a rising 
standard of living, and an improved quality of life for all. As part of fulfilling 
this, the State shall give discounts from funeral services to indigent families 
and free funeral services to extremely poor families.  
SECTION 3. Definition of Terms. – The following terms, as used in this Act, 
shall mean the following:  
a) “Poor” refers to families whose income falls below the poverty threshold
as defined by the National Economic and Development Authority
(NEDA) and/or who cannot afford in a sustained manner to provide
their minimum basic needs of food, health, education, housing or other
essential amenities of life, as defined under Republic Act No. 8425,
otherwise known as the “Social Reform and Poverty Alleviation Act.” The
Community-Based Monitoring System (CBMS) established under
Republic Act No. 11315 of the local government unit, with the
supervision of the Philippine Statistics Authority (PSA), shall be used to
3768


determine the degree of indigency of the family, whether indigent or 
extremely poor; 
 
b) “Funeral Services” refers to preparation of funeral documents, 
embalming, viewing, interment or burial services, cremation and 
inurnment services, including the provision of a casket or urn, as the 
case may be, offered by mortuaries. The standard package of funeral 
services will cover:  
i. 
Transfer of the deceased from the place of death to the mortuary 
for embalming and applying cosmetics within a 25-kilometer 
radius of the mortuary; 
ii. 
An Ordinary Plain Casket and casket stand for viewing of body or 
urn in case of cremation; 
iii. 
Two (2) to three (3) days viewing outside the funeral chapels, such 
as the Barangay Hall or residence of the family; 
iv. 
Use of funeral viewing equipment, including lighting and arania; 
v. 
Use of a funeral vehicle for interment within a 25-kilometer radius 
from the place of viewing to the place of burial; and 
vi. 
Unless for compelling reason, interment only on weekdays and on 
official time, Monday to Friday, 8:00 a.m. until 5:00 p.m., except 
on regular holidays.  
SECTION 4. Free funeral services for Extremely Poor Families – Free 
funeral services shall be provided for extremely poor families by accredited 
mortuaries anywhere in the country. The said free services shall be given to 
only one (1) family member per month per mortuary branch: Provided, said 
funeral service does not exceed the cost of the mortuary's minimum funeral 
service package: Provided further, that the grant of free funeral services under 
this Act is without prejudice to the right of the beneficiary to avail of upgraded 
funeral services given by the mortuary. The difference in cost shall be borne 
by the family of the deceased.  
SECTION 5. Discounts for Indigent Families on Funeral Services. – A fifty 
percent (50%) discount on funeral services shall be granted to indigent 
families by mortuaries anywhere in the country, but would only apply to At-
Need funeral services, provided said funeral service does not exceed the cost 
of the mortuary's minimum funeral service package. The grant of a discount 
under this Act is without prejudice to the right of the beneficiary to avail of 
other financial assistance given by the government.  
SECTION 6. Requirements for Availing Free or Discount. – Before an 
indigent or extremely poor family can avail of the free or discounted funeral 
services, the following documents shall be submitted: (a) certificate of 
indigency issued by the barangay or the local social welfare office of the local 
government unit (LGU), stating whether the family is either indigent or 
extremely poor as defined under Section 3; Provided, however, that the 
certification shall not be a requirement before any member of the family of the 
deceased could avail the services of the mortuary; (b) death certificate; and (c) 


funeral contract between the beneficiary-family, the accredited mortuary and 
the authorized DSWD personnel.  
SECTION 7. Reimbursement. – Mortuaries granting discounted or free 
services to indigent or extremely poor beneficiaries may seek reimbursement 
for the cost of the services from any regional office of the DSWD upon the 
approval of the Regional Director. The reimbursement will be based on the 
stipulations of the signed contract between the poor family, the mortuary, and 
the authorized DSWD personnel.  
SECTION 8. Lead Agency. – The DSWD shall be the lead agency in the 
implementation of the provisions of this Act and shall engage the funeral 
services of mortuaries in the country.  
SECTION 9. Role of Local Government Units (LGUs). – Notwithstanding the 
preceding section, the local government units are enjoined to fulfill their 
devolved function as mandated by Republic Act No. 7160 or the Local 
Government Code, and Presidential Decree No. 856, otherwise known as the 
Sanitation Code, in providing assistance to indigent and extremely poor 
families in their respective areas at their own expense. Further, the LGUs will 
waive fees and charges, which include burial or interment permit, cremation 
permit, transfer permit, disinterment permit, and the cost of a Death 
Certificate.  
SECTION 10. Appropriations. – The amount necessary to implement the 
provisions of this Act shall be charged against the allocation in the General 
Appropriations Act (GAA) of the Department of Social Welfare and 
Development (DSWD).  
SECTION 11. Implementing Rules and Regulations. – Within six (6) 
months from the effectivity of this Act, the Secretary of the DSWD shall, in 
coordination with the Department of the Interior and Local Government and 
the Philippine Mortuary Association, with the participation of local 
government units, promulgate the rules and regulations necessary to carry 
out the provisions of this Act.  
SECTION 12. Separability Clause. – If any portion or provision of this Act 
is declared invalid or unconstitutional, other provisions hereof shall remain 
in full force and effect.   
 
SECTION 13. Repealing Clause. – All laws, presidential decrees, executive 
orders, or issuances or any part thereof which are inconsistent with the 
provisions of this Act are hereby repealed, amended, or modified accordingly. 
 
SECTION 14. Effectivity. – This Act shall take effect fifteen (15) days after 
its publication in the Official Gazette or in a national newspaper of general 
circulation.  
 
Approved,