Decree No. 23/2016/NĐ-CP On Construction, Management, and Use of Cemeteries and Crematoria

DECREE
ON THE CONSTRUCTION, MANAGEMENT, AND USE OF CEMETERIES AND CREMATORIUMS

On the basis of Law on Government Organization dated June 19, 2015;

On the basis of Construction Law dated June 26, 2014;

On the basis of Environmental Protection Law dated June 23, 2014;

On the basis of Land Law November 29, 2013;

At the proposal of the Minister of Construction,

The Government issues this Decree on the construction, management, and use of cemeteries and crematoriums.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Decree stipulates activities related to the construction, management, and use of cemeteries (excluding war veteran cemeteries) and crematoriums.

2. This Decree applies to agencies, organizations, and individuals both within and outside Vietnam that engage in activities related to cemeteries and crematoriums on Vietnamese territory.

Article 2. Interpretation of Terms

In this Decree, the following terms are understood as follows:

1. A cemetery is a centralized burial site for the deceased with various forms of burial and is managed and constructed according to planning.

2. An individual grave is a place for burying the corpse or bones of the deceased.

3. Forms of burial for the deceased include: Burial, cremation, and other forms of burial.

4. Burial involves the preservation of the corpse or bones, ashes of the deceased.

5. Burial is the act of preserving the corpse or bones, ashes of the deceased at a location below ground.

6. Single burial is a form of permanent burial of the corpse.

7. Temporary burial is a form of burial where the corpse is buried for a certain period before being exhumed.

8. Exhumation is the process of transferring bones from temporary burial to another form of burial.

9. Ash burial is a form of burial of bones after exhumation or storage of ashes after cremation.

10. Cremation (including electric cremation) involves incinerating the corpse or bones at high temperatures.

11. Construction activities of cemeteries and crematoriums include planning, investment project establishment, surveying, designing, construction, supervision, project management, contractor selection, acceptance, handover for operation, warranty, maintenance, and other related construction activities.

12. A crematorium facility includes cremation ovens and auxiliary facilities (office area, technical area, ash storage area, funeral hall, infrastructure engineering works).

13. Provincial cemetery regional planning involves organizing a system of cemeteries, crematoriums, and funeral halls within the administrative boundaries of a province in accordance with provincial regional construction planning, land use planning, and local socio-economic development requirements.

14. Detailed construction planning for cemeteries/crematoriums involves organizing space, functional zoning, and infrastructure systems for a cemetery/crematorium.

15. Renovation and expansion of cemeteries involve refurbishing and upgrading existing cemetery structures and constructing new ones according to national technical standards for expanded areas to ensure landscape and environmental quality.

16. Closure of cemeteries involves prohibiting further burial activities in the cemetery.

17. Relocation of cemeteries involves transferring all corpses and bones in the cemetery to another planned cemetery.

18. Cemetery services include organizing funerals, burials; building graves, exhumations, grave care, and repairs; ash preservation and storage; and services for visiting and commemorating the deceased.

19. Cremation services include organizing funerals, cremation of corpses or bones, and ash preservation and storage.

20. Users of cemetery and cremation services are those who directly sign contracts for cemetery or cremation services or individuals related to the deceased named in the service contracts.

21. Cemetery service fees encompass all correctly and fully calculated costs for individual graves and reasonable profit margins for providing cemetery services.

22. Cremation service fees encompass all correctly and fully calculated cremation costs for a single cremation and reasonable profit margins for providing cremation services.

Article 3. Principles for the operation, management, and use of cemeteries and crematoria

1. All cemeteries and crematoria must be planned. The planning and investment in building cemeteries and crematoria shall comply with laws on planning, construction, and environmental protection.

2. Investment in building cemeteries and crematoria to serve multiple localities, using modern civilized burial methods to maximize land and construction cost savings while ensuring environmental and surrounding landscape requirements is encouraged.

3. Management of cemetery and crematorium land must comply with laws on land, thrift, and efficiency; ensure safety, security, and environmental hygiene.

4. Burials shall be conducted in cemeteries; burials within churchyards, temples, religious sanctuaries must ensure environmental hygiene and obtain approval from People's Committees at various levels according to the classification of the provincial People's Committee.

5. Burials must be consistent with good beliefs, customs, traditions, cultural heritage, and modern civilized lifestyles.

6. Sanitation during funerals, cremations, and sanitation in the construction, management, and use of cemeteries and crematoria shall be carried out in accordance with the regulations of the Ministry of Health.

7. Investors in constructing cemeteries and crematoria have the responsibility to manage and use cemeteries and crematoria in accordance with this Decree and other current relevant regulations.

8. Social welfare beneficiaries who have passed away shall be supported with funeral expenses according to current regulations.

9. Users of cemetery services and cremation services must comply with regulations on the management and use of cemeteries and crematoria as stipulated in this Decree and other current relevant regulations.

10. State management agencies responsible for cemeteries according to the classification of the provincial People's Committee shall be responsible for guiding, inspecting, and supervising cemetery management and use; recommending or handling violations related to cemetery management and use within their authority.

Article 4. Maximum land area for individual graves

1. The maximum land area used for each grave for burial and single interment shall not exceed 05 square meters.².

2. The maximum land area used for each grave for scattering ashes shall not exceed 03 square meters.².

Article 5. Technical standards for cemetery and crematorium construction

1. Planning and constructing cemeteries and crematoria must comply with national technical standards and regulations.

2. The Minister of Construction shall issue national technical standards for cemetery and crematorium construction.

Article 6. Investment in cemetery and crematorium construction

1. The State encourages organizations and individuals to participate in investing, managing, and using cemeteries and crematoria in accordance with the law. Investment in cemetery and crematorium construction includes:

a) The State invests in constructing cemeteries and crematoria using budget funds, other raised funds, or through construction-transfer contracts.

b) Organizations and individuals invest in constructing cemeteries and crematoria using state funds outside the budget or other lawful sources (hereinafter referred to as non-budget state funds).

2. Provincial People's Committees organize the selection of investors for cemetery and crematorium construction in accordance with current laws on investment and construction.

Chapter II
PLANNING, CONSTRUCTION, RECONSTRUCTION, CLOSURE,
MOVEMENT OF CEMETERIES AND CREMATORIA

Article 7. Provincial regional cemetery planning

1. Provincial regional cemetery planning aims to concretize the content of the orientation for cemetery planning in the provincial regional construction planning project. The procedures and formalities for establishing, reviewing, and approving the tasks and projects of provincial regional cemetery planning comply with the laws on construction planning. For the planning of cemeteries in centrally-administered cities, it shall comply with the laws on urban planning.

2. The term of provincial regional cemetery planning follows the term of the provincial regional construction planning.

3. Tasks of provincial regional cemetery planning: Determine the scope and boundaries of planning, assess the current status and forecast burial needs; propose burial forms for each planning phase; determine economic and technical standards to be applied; determine the scale of cemeteries, crematoriums, funeral houses, and strategic environmental assessment.

4. Content of provincial regional cemetery planning:

a) Current status evaluation: Natural conditions, socio-economic conditions; location, scale of cemeteries, crematoriums, funeral houses; current technical infrastructure status and impacts on the environment;

b) Forecast of burial needs, burial forms according to each planning phase; land use requirements for cemeteries, crematoriums, funeral houses;

c) Determine the location, scale of cemeteries, crematoriums, funeral houses (new construction, closure, relocation, or renovation and expansion); safe environmental distances and connections to technical infrastructure works;

d) Propose management solutions and organization of implementation of cemetery planning;

đ) Determine priority investment projects, sources of funding, and plans to implement the planning;

e) Strategic environmental assessment.

5. Documents of the provincial regional cemetery planning project include:

a) Comprehensive explanation, summary explanation, draft decision on approval of the planning project; CD storing all approved content of the planning project.

b) Drawings including: Diagram of location and relationship at a scale of 1/50,000 - 1/250,000; current and planned cemetery maps at a scale of 1/25,000 - 1/100,000 and related drawings.

6. The People's Committee of the province organizes the establishment, review, and approval of tasks and projects of provincial regional cemetery planning in accordance with the laws on construction planning.

Article 8. Detailed Construction Planning of Cemeteries and Crematoriums

1. Detailed construction planning of cemeteries and crematoriums is established, reviewed, and approved in compliance with the laws on construction planning.

2. Content of detailed construction planning tasks for cemeteries and crematoriums includes: Determining the boundaries of cemeteries and crematoriums; requirements for investigation, survey, and evaluation of current status; determining burial forms within cemeteries; technical standards, requirements for architectural landscape space organization, and technical infrastructure.

3. Content of detailed construction planning for cemeteries (including crematoriums within cemeteries):

a) Determine the boundaries and construction scale of cemeteries;

b) Analyze and evaluate the current status of construction land, natural conditions, landscapes, topography, hydrogeology, technical infrastructure, environmental conditions in the planning area, relevant regulations from provincial regional cemetery planning, cemetery planning, and crematorium planning in related construction planning projects or urban planning;

c) Determine burial forms, land use standards, and technical infrastructure, propose suitable tree planting types in burial plots, groups of graves, main roads, and public areas within cemeteries;

d) Land use planning, functional zoning, architectural landscape space organization, location, scale, and design requirements for buildings within cemeteries and crematoriums; plot division, group, row of graves, and distances between graves according to burial forms; technical infrastructure system planning. Solutions for connecting with internal and external technical infrastructure works within the planning area;

đ) Determine specific implementation plans and resources;

e) Strategic environmental assessment.

4. In cases where crematoriums are constructed outside cemeteries, the content of detailed construction planning for crematoriums includes:

a) Determine the boundaries and construction scale of crematoriums;

b) Analyze and evaluate the current status of construction land, natural conditions, topography, hydrogeology, technical infrastructure, environmental conditions in the planning area; determine cremation technology, cremation demand, cremation furnace scale, land use standards, and technical infrastructure;

c) Land use planning, architectural landscape space planning, and technical infrastructure planning. Solutions for connecting with internal and external technical infrastructure works within the planning area;

d) Strategic environmental assessment.

5. Documents of detailed construction planning for cemeteries and crematoriums include:

a) Comprehensive explanation, summary explanation; draft decision on approval of the planning project; CD storing all content of the planning project;

b) Drawings including: Map of location and boundary of land at a scale of 1/10,000 - 1/25,000; current status map at a scale of 1/500 - 1/2,000; overall land use plan map at a scale of 1/500 - 1/2,000; architectural landscape space organization map at a scale of 1/500 - 1/2,000; technical infrastructure planning map at a scale of 1/500 - 1/2,000 and other related drawings.

Article 9. Construction or Expansion of Cemeteries and Crematoria

1. Construction or expansion of cemeteries and crematoria must comply with approved construction plans and provincial cemetery regional planning.

2. Technical infrastructure projects within cemeteries and crematoria must be constructed in a coordinated manner.

3. Construction of graves, grave markers, bone storage houses, and other facilities within cemeteries and crematoria must comply with legal provisions on construction.

4. The dimensions, styles of graves and grave markers, and distances between grave plots, rows of graves, and individual graves; the size of urn niches must comply with detailed construction plans for cemeteries and crematoria that have been approved by competent authorities.

Article 10. Renovation of Cemeteries

1. Cemeteries with technical infrastructure and landscape, environmental conditions not meeting current technical standards and regulations, in accordance with construction plans and provincial cemetery regional planning, shall be renovated by localities.

2. Contents of Cemetery Renovation:

a) Establishing cemetery boundaries according to approved provincial cemetery regional planning and detailed cemetery construction plans;

b) Planting greenery around and within the cemetery;

c) Renovating, organizing, and upgrading technical infrastructure projects within the cemetery;

d) For unused land areas, clearly delineate burial zones, plot graves, group graves, and rows of graves; specify the area, size, and architecture of graves.

Article 11. Closure of Cemeteries

1. Cemeteries must be closed when they no longer have usable space, cause environmental pollution, and according to approved construction plans or provincial cemetery regional planning.

2. Tasks to be carried out upon closure of cemeteries:

a) The closure of cemeteries is conducted by the People's Committee of the province or People's Committee at the appropriate level and publicly announced;

b) Remediate environmental pollution before closing the cemetery (if applicable);

c) Renovate and organize the technical infrastructure system, grave markers, and other facilities within the cemetery, plant trees and grass within and around the cemetery;

d) Urban cemeteries or rural community cemeteries must have surrounding walls or green hedges with sufficient height to ensure residents nearby are not affected;

e) For cemeteries located along national highways, plant trees to separate them and ensure they do not affect aesthetics and traffic participants.

Article 12. Relocation of Cemeteries and Individual Graves

1. Cemeteries and individual graves must be relocated when:

a) Causing severe environmental pollution and landscape damage that cannot be remedied, affecting the living environment of the community, and no longer conforming to approved construction plans and provincial cemetery regional planning;

b) Serving urban development, industrial projects, and public works according to approved construction plans;

c) Unclaimed graves or those without relatives to care for.

2. Tasks to be carried out upon relocation of cemeteries and individual graves:

a) Announce the relocation of cemeteries and individual graves;

b) Conduct relocation work to cemeteries constructed and managed according to planning;

c) During the relocation process, ensure compliance with environmental sanitation requirements as stipulated by law;

d) Implement resettlement and compensation policies as prescribed by law.

Article 13. Responsibilities for Renovation, Closure, Relocation of Cemeteries and Individual Graves

1. The People's Committee at the provincial level shall be responsible for directing the People's Committees at various levels under their jurisdiction, relevant agencies, organizations, and individuals to carry out the renovation, closure, and relocation of cemeteries and individual graves within their management areas.

2. For cemeteries and individual graves located within land areas designated for clearance to implement urban development projects, industrial projects, and public works, the costs for compensation and support related to the relocation of graves shall be implemented in accordance with the laws on land and construction.

Chapter III
MANAGEMENT AND USE OF CEMETERIES

Article 14. General Provisions on Management and Use of Cemeteries

1. Cemeteries must be constructed in accordance with the detailed planning for construction, urban planning, or regional cemetery planning approved by the competent authority.

2. Operating cemeteries or those that have been closed must be regularly maintained, preserved, and kept in good condition, including the care of graves and ashes in storage houses, maintenance of cemetery facilities, and compliance with environmental sanitation regulations within the cemetery.

3. The safe distance from the cemetery fence to residential areas and public works must comply with technical standards for construction planning.

4. Management and Use of Cemetery Land:

a) The management and use of land within cemeteries must comply with the detailed planning for cemetery construction approved by the competent authority and other current regulations, ensuring the proper use of burial land for its intended purpose.

b) The maximum area of land allocated for individual graves (excluding the area of traffic land between grave plots) must comply with the provisions set forth in Article 4 of this Decree.

c) For cemeteries funded from sources outside the state budget: The provincial People's Committee shall specify the ratio of burial land that has been developed with infrastructure according to the detailed planning for cemetery construction approved by the competent authority, and the form of land fund management to serve social policy beneficiaries who die within the administrative region, in line with local conditions and the scale and scope of service of the investment project for cemetery construction.

d) Registration and Transfer of Individual Graves:

- Individuals registered for individual graves in advance in accordance with Point a Clause 5 of this Article shall not transfer such graves.

- The transfer of rights to use land attached to infrastructure for individual graves (hereinafter referred to as the transfer of rights to use individual graves) in cemeteries funded from sources outside the state budget shall be carried out through contracts signed between representatives of the investors and service users. Such contracts may be established separately or together with cemetery service contracts. If a service user has already signed a contract but wishes to give, gift, or transfer the contract to another person for use, they must establish a new contract between the investor and the recipient of the gift, transfer, or assignment in compliance with current legal regulations.

5. Conditions for Pre-registration Before Using Individual Graves in State Budget-Funded Cemeteries:

a) Individuals eligible for pre-registration for individual graves in state budget-funded cemeteries include: persons aged 70 years or older, persons suffering from serious illnesses as defined by the Ministry of Health, and persons whose spouse has already been buried in the cemetery.

b) The registration dossier of individuals eligible for pre-registration for individual graves includes: Application form, personal identification documents (citizen ID card or identity card or household registration book); hospital confirmation of serious illness (for persons suffering from serious illness); death certificate and marriage registration certificate (for persons whose spouse has already been buried in the cemetery).

c) The registration dossier shall be submitted to the cemetery management unit in the locality. The processing time shall not exceed 15 working days from the date of receipt of complete and valid dossiers. The documents specified in Point b Clause of this Article are certified copies presented for verification or notarized copies.

6. Based on current regulations and local conditions, the provincial People's Committee shall specify in detail the beneficiaries of social policies in accordance with Point c Clause 4 and provide detailed regulations on pre-registration before using individual graves in cemeteries as stipulated in Clause 5 of this Article.

Article 15. Responsibilities and benefits of the investor in constructing a cemetery

1. The investor may only put the investment project for constructing a cemetery into operation when meeting the following conditions:

a) Completing infrastructure technical construction works and other constructions within the cemetery according to the project schedule approved by the competent authority;

b) Having a management regulation for the cemetery that has been approved;

c) Completing all procedures related to land, construction, and environmental protection according to the project schedule approved by the competent authority;

d) Publicly announcing on mass media the transfer price of individual grave usage rights for cemeteries invested with non-state budget funds.

2. Establishing and approving the management regulation for the cemetery in accordance with Article 17 of this Decree.

3. Being exempted from land use fees for burial areas for social policy beneficiaries as stipulated in Point c Clause 4 Article 14 of this Decree. In cases where the investor has already paid the land use fee for the land reserved for serving social policy beneficiaries, the State shall refund the land use fee or offset it against the financial obligations that the investor must pay to the state budget in accordance with the laws on land, and enjoy tax incentives as prescribed by current tax laws.

Article 16. Establishment and storage of cemetery records

1. Contents of the cemetery records:

a) Diagrams showing the locations of functional zones, plots, groups, rows, and graves; diagrams showing the locations of ash storage compartments in the ash storage house;

b) All graves in the cemetery and ash storage compartments in the ash storage house must be numbered;

c) Maintaining a record of burial activities in the cemetery, storing ashes in the ash storage house over time, and storing basic information about the deceased, those whose ashes are stored, and their relatives.

2. Encouraging the use of information technology in managing cemetery records.

Article 17. Management regulations for cemeteries

1. Cemeteries must have management regulations.

2. The main contents of the cemetery management regulations include:

a) Regulations on boundaries, scale of the cemetery, and functional zones within the cemetery;

b) Regulations on construction, renovation, landscaping, maintenance, and repair of construction works and graves within the cemetery;

c) Regulations on types of services in the cemetery and cemetery service prices, individual grave usage transfer prices;

d) Regulations on receiving registration, organizing burials; storing ashes in the cemetery;

e) Regulations on ritual activities, guiding visitors, commemorations, and managing activities within the cemetery;

f) Regulations on protecting the cemetery and the environment;

g) Violation behaviors and penalty provisions;

h) Responsibilities of the management unit and users, visitors to the cemetery.

3. Authority to approve cemetery management regulations:

a) People's Committees at various levels, based on the division of cemetery management responsibilities, approve management regulations for cemeteries funded by state budgets within their jurisdictions;

b) Organizations and individuals who approve management regulations for cemeteries funded by non-state budget funds; after promulgation, they must submit them to the People's Committee based on the division of cemetery management responsibilities for management, supervision, and inspection of implementation.

Article 18. Selection of Cemetery Management Units

1. People's Committees at all levels, according to the分级管理公墓的规定，负责选择由省级人民委员会管理的公墓投资建设，并使用国家预算资金根据现行法律关于提供公共服务产品的规定进行管理。

2. Organizations and individuals who invest in building cemeteries using non-state budget funds shall directly manage and operate such cemeteries or lease management of cemeteries they have invested in.

Article 19. Responsibilities of Cemetery Management Units

1. Manage cemeteries in accordance with the provisions of the law and the approved cemetery management regulations.

2. Ensure sufficient resources, equipment, technical means, and necessary labor protection to serve burial activities in cemeteries, meeting environmental and occupational safety requirements; employees must have employment contracts and be insured as prescribed by law.

3. Establish and store cemetery records, provide cemetery services to users, ensure service quality, and provide information to organizations and individuals when required under the law.

4. Treat wastewater in cemeteries in compliance with environmental standards as prescribed, sign contracts with units for waste collection, transportation, and treatment, or self-treat solid waste generated from cemeteries in accordance with the law on waste management.

5. Report annually on the management and use of cemeteries to the competent state management agency for cemeteries according to the分级管理的规定 of the provincial People's Committee.

Chapter IV
MANAGEMENT AND USE OF CREMATION FACILITIES

Article 20. General Provisions on the Management and Use of Cremation Facilities

1. Cremation facilities must be constructed in accordance with the provincial regional construction planning, urban planning, or provincial regional cemetery planning, detailed construction planning for cremation facilities approved by the competent authority.

2. For cremation facilities built outside cemeteries, the minimum safe distance from the cremation facility to residential areas and public buildings must be 500 meters.

3. Cremation technology:

a) Cremation facilities must use modern cremation technology, ensuring environmental technical standards and norms. The Minister of Natural Resources and Environment shall issue environmental technical standards for cremation furnaces;

b) New cremation technologies first applied in Vietnam must be reviewed by authorized state agencies. The Minister of Science and Technology shall cooperate with the Ministry of Construction and the Ministry of Natural Resources and Environment to review new cremation technologies first applied in Vietnam.

4. Solid waste generated from cremation facility operations must be collected, transported, and treated in compliance with environmental regulations.

5. When put into use, cremation facilities must have internal management rules. The basic contents of the internal management rules include:

a) Regulations related to registration acceptance, organization of cremation, types of services, and cremation service prices;

b) Regulations on the implementation of cremation and guidance on the handover of ashes after cremation;

c) Regulations on visitation and memorial services if the cremation facility provides ash storage services;

d) Violations and penalty regulations;

e) Responsibilities of the management unit and cremation service users.

6. Investors constructing cremation facilities are entitled to preferential treatment in: investment in technical infrastructure projects; land, land clearance; capital mobilization and taxes in accordance with current laws.

Article 21. Support Policy for Funeral Service Users

1. Funeral service users shall be supported with funeral costs, transportation costs, and other costs (if any).

2. The provincial People's Committee shall base on the local economic and social conditions to stipulate support for funeral costs, transportation costs, and other costs (if any) for funeral service users.

Article 22. Selection of Units Managing and Operating Crematoriums

1. The provincial People's Committee shall be responsible for selecting units managing and operating crematoriums that are invested in and constructed from state budget funds according to current laws on supplying public utility services.

2. Organizations and individuals investing in and constructing crematoriums from non-state budget funds shall directly manage and operate such facilities or lease management of the crematoriums they have invested in.

Article 23. Responsibilities of Units Managing and Operating Crematoriums

1. Units managing and operating crematoriums must meet the following capacity requirements:

a) Having managers with engineering degrees (or equivalent) in chemistry, physics, biology, environmental technology, or electrical engineering;

b) Having technical workers in mechanical and electrical fields at level 03 or higher to directly operate cremation furnaces;

c) Workers must have labor contracts and contribute to insurance as prescribed;

d) Equipment and technical means must meet environmental and occupational safety requirements.

2. Establish internal regulations for managing crematoriums and provide cremation services according to publicly posted service prices, ensuring service quality.

3. Develop and strictly follow cremation furnace management and operation procedures, regularly inspect and maintain related equipment to ensure technical requirements, ensuring safe and effective furnace operation.

4. Maintain records and store cremation case files; provide information to organizations and individuals when requested according to legal provisions. Encourage the use of information technology in managing cremation files.

5. After organizing a cremation, the crematorium manager must clearly record the date and time of the cremation on the cremation certificate, sign it, stamp it, and return it to the funeral service user.

6. Sign contracts with units collecting, transporting, and treating solid waste generated from crematoriums in accordance with legal provisions on waste management.

7. Report annually on the operation of crematoriums to the competent state management agency according to the分级任务的解释：

Article 24. Propaganda and popularization of laws encouraging the use of cremation services

1. The State encourages citizens to use civilized and modern cremation forms; ethnic minority regions encourage the use of cremation at planned crematoria in order to contribute to changing old customs, saving land funds, and protecting the environment.

2. Ministries, sectors, People's Committees at all levels, within their functions and tasks, shall coordinate with political and socio-political organizations to have the responsibility of organizing propaganda and mobilizing citizens to use cremation forms, organizing economical, civilized, and modern funeral ceremonies.

Chapter V

MANAGEMENT OF COSTS FOR CEMETERIES AND CREMATORIA

Article 25. Management of Costs for Planning and Construction Investment in Cemeteries and Incineration Facilities

1. Costs for planning and detailed construction planning of provincial cemetery regions and incineration facilities:

a) The People's Committee at the provincial level shall allocate costs for planning and reviewing the planning of provincial cemetery regions and detailed construction planning of cemeteries and incineration facilities within the local budget scope under their management.

b) If the detailed construction planning of cemeteries and incineration facilities is prepared by the investor, the cost of planning shall be included in the investment construction project costs for cemeteries and incineration facilities.

c) Costs for planning and reviewing the planning of provincial cemetery regions and detailed construction planning of cemeteries and incineration facilities shall be carried out in accordance with the guidelines of the Ministry of Construction.

2. Investment construction costs for cemeteries and incineration facilities shall be implemented in accordance with the laws on construction and other relevant regulations.

Article 26. Management of Cemetery Service Costs and Incineration Service Costs

1. Cemetery service costs and incineration service costs serve as the basis for pricing cemetery services and incineration service prices.

2. Cemetery service costs and incineration service costs include:

a) Funeral organization services;

b) Incineration services, storage of ashes urns, and remains after incineration;

c) Transportation services for coffins, ashes, and storage of ashes urns after incineration (if applicable);

d) Burial and tomb construction services (including underground and above-ground parts);

đ) Maintenance, preservation, upkeep, and environmental sanitation services;

e) Other legitimate costs and taxes as prescribed by law.

3. For cemeteries and incineration facilities constructed from state budget funds, revenue management shall comply with the provisions of the law.

Article 27. Pricing of Cemetery Services, Incineration Services, and Transfer Prices of Individual Tomb Usage Rights

1. Principles and methods for pricing cemetery services, incineration services, and transfer prices of individual tomb usage rights:

a) Prices for cemetery services, incineration services, and transfer prices of individual tomb usage rights must be commensurate with the quality of service provision, consistent with state policies, economic and social characteristics of the locality, ensuring the rights and legitimate interests of investors and service users. These prices must be transparent and publicly displayed;

b) Prices for cemetery services and incineration services shall be determined based on accurately calculating reasonable and legitimate cemetery service costs, incineration service costs, and a reasonable profit margin as stipulated by law;

c) Transfer prices of individual tomb usage rights shall be determined based on ensuring accurate calculation to recover investment costs, including interest (if applicable), and a reasonable profit margin for the entire investment project, excluding state incentives as provided for in Clause 3, Article 15 of this Decree.

2. The Ministry of Construction shall take the lead and coordinate with the Ministry of Finance to guide the methods for pricing cemetery services and incineration service prices.

Article 28. Responsibilities for Establishing, Reviewing, and Approving Prices for Cemetery Services, Incineration Services, and Transfer Prices of Individual Tomb Usage Rights

1. For cemeteries and incineration facilities invested in using state budget funds: The Department of Construction shall organize the establishment of prices for cemetery services and incineration services, which will be reviewed by the Department of Finance and submitted to the Provincial People's Committee for approval.

2. For cemeteries and incineration facilities invested in using non-state budget funds: The investor shall establish and approve transfer prices of individual tomb usage rights and prices for cemetery services and incineration services, which shall be reported to the Department of Construction for submission to the Provincial People's Committee for endorsement prior to approval.

Article 29. Cemetery service contracts and cremation service contracts

1. Cemetery services and cremation services shall be carried out through service contracts. The cemetery service contract and the cremation service contract are legal documents signed between representatives of cemetery investors, crematorium facilities, and service users.

2. The cemetery service contract includes the following basic contents:

a) The parties signing the contract;

b) The subject matter of the contract;

c) Contents regarding the transfer of rights to use individual gravesites and payment methods (for cemeteries funded from sources outside the state budget);

d) Contents of services and requirements for service quality;

đ) Prices for cemetery services and payment methods;

e) Conditions for changing the contract;

g) Rights and obligations of the parties involved;

h) Diagrams and locations of individual gravesites according to detailed construction plans for cemeteries that have been approved (attached to the contract).

3. The cremation service contract includes the following basic contents:

a) The parties signing the contract;

b) Contents of cremation service work, transportation of coffins, and ashes;

c) Prices for cremation services and payment methods;

d) Rights and obligations of the parties.

4. Investors responsible for constructing cemeteries and crematorium facilities shall be responsible for establishing cemetery service contracts and cremation service contracts according to the basic contents guided in Clause 2 and Clause 3 of this Article and other current laws related to service contracts.

Chapter VI

STATE MANAGEMENT RESPONSIBILITIES FOR CEMETERIES AND CREMATORIUM FACILITIES

Article 30. Responsibilities of Ministries and Sectoral Agencies

1. Responsibilities of the Ministry of Construction:

a) Responsible for state management of cemetery and crematorium facility construction, management, and use nationwide;

b) Coordinate with ministries, agencies at ministerial level, and provincial People's Committees to guide and inspect the implementation of legal regulations on cemetery and crematorium facility construction, management, and use.

2. Ministries and agencies at ministerial level within their assigned responsibilities shall cooperate with the Ministry of Construction to implement state management of cemetery and crematorium facility construction, management, and use.

Article 31. Responsibilities of Provincial People's Committees

1. Uniformly organize the management of cemeteries and crematorium facilities within their jurisdiction; issue specific regulations on cemetery and crematorium facility management including: Regulations on planning, investment construction, renovation, closure, and relocation of cemeteries; management and use of cemeteries and crematorium facilities; management of costs and prices for cemetery and cremation services; allocation of responsibilities among specialized agencies and decentralization of management to People's Committees at various levels for cemetery and crematorium facility management within their jurisdiction.

2. Organize the development of five-year and annual plans for new construction, renovation, expansion, and phased closure and relocation of cemeteries and individual gravesites according to approved plans; allocate annual budgets according to plans to invest in building cemeteries and crematorium facilities to meet local residents' burial needs.

3. Implement mechanisms and policies to encourage investment in cemetery and crematorium facility construction as prescribed.

4. Direct the establishment of reporting systems and databases on the activities of cemeteries and crematorium facilities; inspect and supervise investment construction, management, and use of cemeteries and crematorium facilities locally; report annually to the Ministry of Construction on the situation of cemetery and crematorium facility construction, management, and use within their jurisdiction.

5. Direct inspection, supervision, and handling of violations of laws concerning cemetery and crematorium facility management within their jurisdiction.

Chapter VII
IMPLEMENTING PROVISIONS

Article 32. Effectiveness

This Decree takes effect from May 27, 2016, and replaces Government Decree No. 35/2008/NĐ-CP dated March 25, 2008, on cemetery construction, management, and use.

Article 33. Implementation Organization

1. The Minister of Construction, within the scope of his functions, duties, and powers, shall be responsible for guiding and organizing the implementation of this Decree.

2. Ministers, Heads of agencies at ministerial level, Heads of government agencies, Chairpersons of provincial and centrally-administered city People's Committees, and relevant organizations and individuals shall be responsible for implementing this Decree./.