Decree No. 18/2026/TT-BQP AMENDING AND SUPPLEMENTING SOME ARTICLES OF DECREE NO. 86/2016/TT-BQP DATED JUNE 20, 2016 BY THE MINISTER OF NATIONAL DEFENSE REGULATING AND GUIDING THE ORGANIZATION OF FUNERAL CEREMONIES FOR MILITARY PERSONNEL, GOVERNMENT OFFICERS, DEFENSE WORKERS; AND BASIC DEFENSE WORKERS MANAGED BY THE MINISTRY OF NATIONAL DEFENSE

CIRCULAR

AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF CIRCULAR NO. 86/2016/TT-BQP DATED JUNE 20, 2016 BY THE MINISTER OF DEFENSE REGULATING AND GUIDING THE ORGANIZATION OF FUNERAL FOR MILITARY PERSONNEL, DEFENSE OFFICIALS, DEFENSE WORKERS; BASIC DEFENSE STAFF MEMBERS MANAGED BY THE MINISTRY OF DEFENSE

BASED ON DECREE NO. 105/2012/NĐ-CP OF THE GOVERNMENT REGULATING THE ORGANIZATION OF FUNERAL FOR CIVIL servants, OFFICIALS, AND STAFF, AS AMENDED AND SUPPLEMENTED BY DECREE NO. 237/2025/NĐ-CP OF THE GOVERNMENT;

BASED ON DECREE NO. 343/2025/NĐ-CP OF THE GOVERNMENT REGULATING THE HEALTH CARE, NURSING, AND FUNERAL ASSISTANCE FOR DEFENSE OFFICERS SUFFERING FROM SERIOUS ILLNESS, AND THE INFORMATION, SUPPORT FOR FUNERALS FOR DEFENSE OFFICERS WHO HAVE DIED AFTER RETIREMENT;

BASED ON DECREE NO. 01/2022/NĐ-CP OF THE GOVERNMENT REGULATING THE FUNCTION, MISSIONS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF DEFENSE, AS AMENDED AND SUPPLEMENTED BY DECREE NO. 03/2025/NĐ-CP OF THE GOVERNMENT;

IN ACCORDANCE WITH THE RECOMMENDATION OF THE COMMANDER OF THE GENERAL POLITICAL COMMISSARIAT;

THE MINISTER OF DEFENSE ISSUES THIS CIRCULAR TO AMEND AND SUPPLEMENT CERTAIN ARTICLES OF CIRCULAR NO. 86/2016/TT-BQP DATED JUNE 20, 2016 BY THE MINISTER OF DEFENSE REGULATING AND GUIDING THE ORGANIZATION OF FUNERAL FOR MILITARY PERSONNEL, DEFENSE OFFICIALS, DEFENSE WORKERS; BASIC DEFENSE STAFF MEMBERS MANAGED BY THE MINISTRY OF DEFENSE.

Article 1. Amend and supplement Article 1

“Article 1. Scope of Application

This Circular prescribes and guides the organization of funeral and participation in the organization of funeral for military personnel; defense officials, defense workers (hereinafter referred to as defense officials, defense workers); basic defense staff members receiving salaries equivalent to those of military personnel working at the Presidential Guard Office who are currently serving or have retired and died; and the responsibilities of agencies and units in organizing the funeral.”

Article 2. Amend and supplement Article 2

“Article 2. Applicability

1. This Circular applies to:

a) Persons who have died while serving, including: Military personnel; defense officials, defense workers; basic defense staff members receiving salaries equivalent to those of military personnel working at the Presidential Guard Office; reserve military personnel during concentrated training and performing military national security missions.

b) The persons referred to in point a of this clause who have retired and died.

2. This Circular does not apply to the persons referred to in paragraph 1 of this Article under any of the following circumstances:

a) Violation of laws or regulations, disciplinary action resulting in revocation of military rank.

b) Defense officials, defense workers; basic defense staff members receiving salaries equivalent to those of military personnel working at the Presidential Guard Office who have been dismissed for violation of laws or regulations.

c) Cases where death is due to self-inflicted injury or suicide.”

Article 3. Amend and supplement certain paragraphs of Article 6

1. Amend and supplement paragraph 1 as follows:

“1. In the event of death during training (military schools, non-military schools, and abroad): For long-term training, the training institution (the unit entrusted with management) shall take the lead in organizing the funeral, coordinating with the unit that sent them for training and relevant agencies and units; for short-term training, the unit sending them for training shall take the lead in organizing the funeral, coordinating with the training institution and relevant agencies and units.”

2. Amend and supplement paragraph 8 as follows:

“8. The provisions on funeral procession, burial ceremony; timing of funeral organization; coffin specifications; mourning bands; scattering or dispersing various types of money from the State Bank of Vietnam and foreign currency; burning offerings at the place of interment shall be implemented in accordance with the provisions of Article 4 of Decree No. 105/2012/NĐ-CP dated December 17, 2012 by the Government on organizing funeral for civil servants, officials, and staff, as amended and supplemented by paragraph 2 of Article 1 of Decree No. 237/2025/NĐ-CP.”

Article 4. Amendment and Supplement to Article 7

"Article 7. Military Rank and Grade for State Funeral Organization

1. Active-duty or former military officers who fall under one of the following circumstances and die shall be eligible for a State Funeral:

a) Members of the Political Bureau, Secretaries of the Central Committee of the Party.

b) Vice President of the State, Deputy Prime Minister, Deputy Chairman of the National Assembly.

c) General Officer in the Vietnam People's Army.

d) Senior General in the Vietnam People's Army who was a revolutionary cadre before August 1945.

2. For cases where military officers die while holding one of the ranks or grades specified in paragraph 1, if they are relieved of their duties, retire early due to disciplinary violations or deficiencies, or retire according to regulations, the funeral shall be organized according to a higher ceremony; if they are dismissed from office or lose their rank and position, the funeral shall be organized according to the ceremony for military personnel with ranks down to Major General or civilian, military service staff, or retired military personnel as specified in Chapter IV or V of this Circular."

Article 5. Amendment and Supplement to Paragraph 1 of Article 8

"1. Funeral Committee; Organizing Committee for the Funeral; Registering condolences; Announcing and publishing condolences; Place of funeral and burial; Decoration of the altar; Floral tributes; Condolence visits; Arranging foreign delegations' visits; Funeral procession; Burial ceremony; Interment ceremony; Funeral service personnel and equipment; Construction of the tomb and related costs as specified in Articles 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32 and Article 33 of Decree No. 105/2012/NĐ-CP as amended by Paragraphs 13, 14, 15, 16 of Decree No. 237/2025/NĐ-CP."

Article 6. Amendment and Supplement to Article 9

"Article 9. Military Rank and Grade for High-Level Funeral

1. Active-duty, former military officers or those who have retired from the military service fall under one of the following circumstances and die shall be eligible for a high-level funeral (if not eligible for a State Funeral):

a) Minister, Director General of the Political Bureau; Chief of Staff; Deputy Minister of National Defense; Senior General, Admiral in the Vietnam People's Navy.

b) Member of the Central Committee of the Party (including alternate members), member of the Military Commission of the Central Committee.

c) Deputy Chief of Staff; Deputy Director General of the Political Bureau.

d) Director, Political Commissar, Deputy Director, Deputy Political Commissar of various Bureaus and Departments; Bureau Director, Political Commissar, Deputy Bureau Director, Deputy Political Commissar of Bureau II.

e) Commander, Political Commissar, Deputy Commander, Deputy Political Commissar of Military Regions, Naval Zones, Armies, Border Defense Forces.

f) Director, Political Commissar, Deputy Director, Deputy Political Commissar of the National Defense Academy.

g) Major General, Deputy Admiral in the Vietnam People's Navy, Lieutenant General, Rear Admiral in the Vietnam People's Navy.

h) Revolutionary cadre before January 1, 1945 (old revolutionaries), who have been awarded First Class Orders of Independence or higher; revolutionary cadres from the South throughout the period of resistance against America (1954-1975) who have been awarded First Class Orders of Independence or higher; prominent social, cultural, and scientific figures (awarded Ho Chi Minh National Prize - individual prize) and have been awarded First Class Orders of Independence or higher; prominent social, cultural, and scientific figures (awarded Ho Chi Minh National Prize - individual prize) who are People's Armed Forces Heroes or Labor Heroes.

2. For cases where military officers die while holding one of the ranks or grades specified in paragraph 1 (excluding members of the Central Committee of the Party), if they are dismissed from office or lose their rank and position due to disciplinary violations or deficiencies, the funeral shall be organized according to the ceremony for military personnel with ranks down to Major General or civilian, military service staff, or retired military personnel as specified in Chapter IV or V of this Circular.

3. For cases where a deceased military officer is a member of the Central Committee of the Party (excluding members who are eligible for State Funeral), if they are relieved of their duties, retire early due to disciplinary violations or deficiencies, or retire according to regulations, the funeral shall be organized according to the ceremony for military personnel with ranks down to Major General or civilian, military service staff, or retired military personnel as specified in Chapter IV or V of this Circular."

Article 7. Amendment and Supplement to Clause 1 and Clause 2 of Article 10

"1. The Ministry of Defense shall be in charge of organizing funeral ceremonies for the ranks specified at Point a, Clause 1 of this Circular; the General Political Bureau shall be in charge of developing plans and programs for organizing funeral ceremonies.

2. Units directly under the Central Military Commission shall be in charge of organizing funeral ceremonies for the ranks specified at Points b, c, d, đ, e, g, h, Clause 1 of this Circular.

In cases where military personnel who are currently serving die or pass away, and their political organs manage them before death, such political organs shall develop plans and programs for organizing funeral ceremonies.

In cases where retired military personnel die, and their political organs managing them prior to retirement take the lead, they shall cooperate with the units managing retired military personnel in the locality to develop plans and programs for organizing funeral ceremonies."

Article 8. Amendment and Supplement to Point b of Clause 2 of Article 12

"b) The People's Army Newspaper shall report on the news; Vietnam Defense Television shall broadcast and report on the sad news during the evening news program:

For those who die or pass away as specified at Points a, b, c, Clause 1 of this Circular, reports will be published on the front page: Sad News, accompanied by an image (4 cm x 6 cm), a brief biography; publicize about their background, career, and contributions to the deceased, broadcast feature films (if available).

For those who die or pass away as specified at Points d, đ, e, g, h, Clause 1 of this Circular: Sad News, accompanied by an image (4 cm x 6 cm) will be published on the front page; brief biography and publicize about their contributions to the deceased will be published inside."

Article 9. Amendment and Supplement to Paragraphs Two and Three of Clause 1 of Article 15

"For military ranks, grades as specified at Points a, b, c, Clause 1 of this Circular who die or pass away, funeral ceremonies including cremation and burial shall be organized in Hanoi and Ho Chi Minh City using a hearse (with a base bearing the inscription 'Country Honors'). For other military ranks and grades as specified in this Circular who die or pass away, funeral ceremonies including cremation and burial shall be organized using a vehicle carrying the coffin. In special cases, decisions will be made by the Minister of Defense.

When the funeral ceremony is organized by the Ministry of Defense, there will be two (2) information vehicles, one (1) electronic warfare vehicle, one (1) ambulance, and one (1) backup vehicle; simultaneously, traffic guidance vehicles or coordination with local police for traffic escort shall be arranged."

Article 10. Amendment and Supplement to Clause 2 of Article 16

"2. The location of the funeral ceremony; burial site; decoration of the altar; floral tributes, condolences, farewell ceremonies; sending off the deceased; lowering the coffin; building the tomb shell and related costs shall be carried out in accordance with the provisions of Articles 38, 39, 40, 41, 42, 43, 44, 45, 46 of Decree No. 105/2012/NĐ-CP as amended by Clauses 18, 19, and 20 of Article 1 of Decree No. 237/2025/NĐ-CP and the provisions of this Circular. In special cases, decisions will be made by the Minister of Defense."

Article 11. Amendment and Supplement to Point b of Clause 2 of Article 20

"b) Report on sad news on Page 8 of the People's Army Newspaper for officers with military ranks at the level of Lieutenant Colonel, Colonel or holding command positions in a Division, Military Command of a Province and equivalent; military personnel from the specified category under this point; civilian staff of the Armed Forces who receive salaries equivalent to those of military personnel working at the Office of the Chief of Staff of the Government, with a salary level equal to that of Lieutenant Colonel, Colonel or bureau, department and equivalent in the Office of the Chief of Staff of the Government."

Article 12. Amendment and Supplement to Article 23

"Article 23. Other Matters

The organization of funeral rites; place of burial; decoration of the altar; floral tributes; Visitation ceremony; Funeral procession; Burial rites are carried out in accordance with the provisions at Articles 51, 53, 54, and 55 of Decree No. 105/2012/NĐ-CP as amended by Clauses 21, 22, and 23 of Article 1 of Decree No. 237/2025/NĐ-CP and the provisions in this Circular. In special cases, the decision is made by the Minister of National Defense."

Article 13. Amendment and Supplement to Clause 1 of Article 24

"1. Military personnel, civil servants, and public officials who die while on national defense duties shall have their funeral rites organized in accordance with the provisions for state civil servants and public officials as set out in Chapter V of Decree No. 105/2012/NĐ-CP as amended by Clauses 21, 22, and 23 of Article 1 of Decree No. 237/2025/NĐ-CP."

Article 14. Amendment and Supplement to Point b of Clause 2 of Article 25

"b) To report and publish sad news on page 8 of the People's Army Newspaper for individuals specified in point a hereof. For those who have died with a salary coefficient of 5.76 or equivalent (Decree No. 204/2004/NĐ-CP of the Government dated December 14, 2004 on the remuneration system for civil servants, public officials, and military personnel) and above, it shall be published in a special section."

Article 15. Amendment and Supplement to Article 28

"Article 28. Publication of Sad News on People's Daily and People's Army Newspaper

1. The reporting and publishing of sad news on page 8 of the People's Daily shall be carried out in accordance with the provisions at point a of Clause 2 of Article 20. Reporting and publishing of sad news on the People's Army Newspaper shall be carried out in accordance with the provisions at point b of Clause 2 of Article 20 as amended by point b of Clause 2 of this Circular.

The political organ of the unit shall take the lead in organizing funeral rites, prepare content, and bear responsibility for the accuracy of the sad news; submit to the Department of Policy and Social Affairs for requesting publication of sad news on the People's Daily and the People's Army Newspaper in accordance with the provisions.

2. Other matters are carried out in accordance with the provisions at Chapter V of Decree No. 105/2012/NĐ-CP as amended by Clauses 21, 22, and 23 of Article 1 of Decree No. 237/2025/NĐ-CP."

Article 16. Amendment and Supplement to Article 31

"Article 31. Logistics and Technical Support Bureau

Annually, direct and guide the preparation of budget for fuel support for funeral rites for agencies and units; provide technical guidance for vehicle-motor equipment used in state funerals and high-level funerals organized by the Ministry of National Defense; implement relevant tasks according to functions."

Article 17. Amendment and Supplement to Clause 2 of Article 35

"2. Funeral expenses for military personnel with ranks from Major and below, and national defense civil servants, public officials, and those engaged in critical support roles who have retired shall be handled as follows:

a) For military personnel with ranks from Major and below and national defense civil servants, public officials, and those engaged in critical support roles who die while on active duty, the expenses are covered according to the provisions of social insurance law; they will also receive support from the Ministry of National Defense as per current regulations.

b) For military personnel with ranks from Major and below and national defense civil servants, public officials, and those engaged in critical support roles who have retired and died, the expenses are covered according to the provisions of social insurance law; Clause 2 of Article 7 of Decree No. 343/2025/NĐ-CP dated December 28, 2025 of the Government on the care and support system for those with serious illnesses, information dissemination, and funeral assistance upon death."

Article 18. Repeal and Amendment of Certain Phrases, Articles, Clauses, and Points of Circular No. 86/2016/TT-BQP dated June 20, 2016, by the Minister of National Defense on Funeral Ceremonies for Military Personnel, Civil Servants, National Defense Staff Members; Personnel Engaged in Confidential Work under the Management of the Ministry of National Defense

1. Supplement and amend certain phrases, articles, clauses, and points as follows:

a) Supplement the phrase "Civil Servant" after the phrase "Civilian Employee" at Point d Clause 1 Article 4; Clause 1 Article 5; Chapter Title IV; Subtitle II of Chapter IV; Clause 2 Article 24; introductory paragraph of Article 27.

b) Replace the following phrases:

The phrase "Form of Funeral Ceremony" with the phrase "Funeral Ceremonies" at Clause 1 Article 4.

The phrase "Winter Uniform Military Etiquette" after the phrase "Professional Military Personnel Wear" with the phrase "Etiquette" at Clause 1, Point a Clause 3 Article 5; after the phrase "Funeral Ceremony Organizing Committee Members Wear" at Point a Clause 2 Article 5.

The phrase "Seasonal Uniform Etiquette" after the phrase "Members of the Funeral Ceremony Organizing Committee Wear" with the phrase "Etiquette" at Point b Clause 2, Point c Clause 3 Article 5; after the phrase "Central Military Commission Decides" at Clause 6 Article 6.

The phrase "Form of Funeral" after the word "Various" with the phrase "Funeral Ceremonies" at Point b Clause 2, Point c Clause 3 Article 5; after the phrase "Central Military Commission Decides" at Clause 6 Article 6.

The phrase "Pension Bureau" after the phrase "Deceased Former Employee Died Due to" with the phrase "Pension and Social Security Bureau" at Point b Clause 3 Article 12; title of Clause 1 Article 29; after the word "Passed Away" at Clause 2 Article 37.

The phrase "Military Command, Border Guard Command Province" after the phrase "Division-Level Unit" with the phrase "Provincial Military Command" at Clause 2 Article 17.

The phrase "County Military Command" in Paragraph 1 Point c Clause 2 with the phrase "Hanoi Military Command, Provincial Military Commands Directing Units Under Their Jurisdiction" at Point c Clause 2 Article 26.

The phrase "Residence" after the phrase "Place of Origin or Place of Birth" with the phrase "Principal Residence" at Point a, c Clause 1; Point a Clause 2 Article 11; after the phrase "Place of Birth or Place of Birth" at Point d Clause 1 Article 12; after the phrase "This Clause" at Point a, c Clause 2 Article 26.

The phrase "Military Training Bureau" with the phrase "Military Training and Education Bureau" at Clause 1 Article 30;

The phrase "Various Forms of Funeral Ceremony" after the phrase "Detailed Regulations on Ceremonies Within" with the phrase "Funeral Ceremonies" at Point a Clause 1 Article 30; after the phrase "Carry Out Ceremonial and Rituals Within" at Clause 3 Article 30.

2. Repeal certain articles, clauses, points, and phrases as follows:

a) Repeal Article 32.

b) Repeal Point c Clause 1 Article 29.

c) Repeal the phrase "Form" in the title of Article 4.

d) Repeal the phrase "County Military Command" after the phrase "Brigade, Regiment" at Clause 3 Article 17.

e) Repeal the phrase "Mobilization" after the phrase "Reserve Personnel" at Clause 3 Article 18.

Article 19. Effective Date

1. This Circular shall take effect on March 10, 2026.

The funeral support system for military personnel with ranks down to Major and civilian employees, national defense staff members who have retired and died as of January 1, 2026, will be implemented from that date.

2. Repeal Article 13 of Circular No. 103/2025/TT-BQP dated September 26, 2025, by the Minister of National Defense amending and supplementing certain articles of Joint Circulars, Circulars, and Decisions of the Minister of National Defense in the field of policy.

3. Where references in this Circular are amended, supplemented, or replaced, such references shall be implemented according to the amended, supplemented, or replaced documents.

Article 20. Implementation Responsibility

1. The Chief of General Staff, the Director of the Political Bureau, and the heads of relevant agencies and units shall be responsible for implementing this Circular.

2. In case of difficulties during implementation, agencies and units shall report to the Ministry of National Defense (through the Department of Social Policy/Political Bureau) for consideration and resolution./.