Nghị định 23/2016/ND-CP

DECREE

ON CONSTRUCTION, MANAGEMENT AND USE OF CEMETERIES AND CREMATORIA

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Construction dated June 26, 2014;

Pursuant to the Law on Environmental Protection dated June 23, 2014;

Pursuant to the Law on Land dated November 29, 2013;

At the request of the Minister of Construction,

The Government hereby promulgates a Decree on construction, management and use of cemeteries and crematoria.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. This Decree provides for construction, management and use of cemeteries (except for martyrs' cemeteries) and crematoria.

2. This Decree applies to domestic and foreign organizations and individuals involved in cemetery and crematorium-related activities within Vietnam’s territory.

Article 2. Definitions

For the purposes of this Decree, the terms below shall be construed as follows:

1. “cemetery” means a place where the dead people are buried in various forms and that is managed and constructed according to planning.

2. “individual grave” means a place where a person’s dead body or bones are interred.

3. “forms of interment” includes burial, cremation and others.

4. “interment” means the storage of dead bodies or bones/cremains of dead people.

5. “burial” means the placing of a person’s dead body or bones/cremains in an underground chamber of earth.

6. “one-time burial” means the permanent burial of a dead body.

7. “first burial” means the burial of a dead body for a given period of time before exhumation.

8. “exhumation” means the transfer of a dead person's bones from the first-burial form into other interment form.

9. “second burial” means the burial of bones after exhumation or storage of cremains after cremation.

10. “cremation” means the burning of a person’s dead body or bones at high temperatures.

11. “construction of cemeteries and crematoria” means the formulation of construction planning, construction project, survey, design, construction, construction supervision, project management, contractor selection, commissioning, transfer and operation of works, maintenance of construction works and other activities related to construction of cemeteries and crematoria.

12. “crematorium” means a building including incinerators and other ancillary works (office buildings, technical rooms, columbaria, funeral homes, technical infrastructure works).

13. “provincial cemetery planning” means the organization of cemeteries, crematoria and funeral homes within a province according to the provincial planning, land use planning and requirements for local socio - economic development.

14. “detailed planning for construction of cemeteries/crematoria” means the spatial organization, zoning of dedicated areas and organization of technical infrastructure works for a cemetery/crematorium.

15. “renovation and expansion of cemeteries” means the embellishment and improvement of existing works in cemeteries and the construction according to technical standards and regulations in the expanded areas in order to ensure fulfillment of landscape and environmental requirements.

16. “closure of cemetery” means the termination of burial activities in the cemetery concerned.

17. “cemetery relocation” means the removal of dead bodies or bones in a cemetery to a new one that is constructed according to planning.

18. “cemetery services” include arrangement of funerals and burial; grave construction, exhumation, grave care, grave repair; preservation and storage of cremains and tribute and commemoration.

19. “cremation services” include arrangement of funerals, cremation of dead bodies or bones, and preservation and storage of cremains.

20. “cemetery/cremation service user” means the person who directly signs a cemetery service contract or who has a relationship with the person interred in the cemetery signs the cemetery/cremation service contract.

21. “prices of cemetery services” mean all expenses calculated correctly and sufficiently for each individual grave and reasonable profits for provision of cemetery services.

22. “prices of cremation services” mean all cremation expenses calculated correctly and sufficiently for each cremation and reasonable profits for provision of cremation services.

Article 3. Rules for construction, management and use of cemeteries and crematoria

1. All cemeteries and crematoria must be planned. Cemeteries and crematoria are planned and constructed in accordance with regulations of the law on planning, construction and environmental protection.

2. Construction of cemeteries and crematoria in multiple areas is encouraged. Civilized and modern forms of interment should be used to economize on land and construction costs to the maximum, and ensure fulfillment of landscape and environmental requirements.

3. Land for cemeteries and crematoria is managed in accordance with regulations of the Land Law, in an economical and effective manner. Security and environmental safety is ensured.

4. The interment must be carried out in cemeteries. In the event it is carried out within churches, pagodas or religious shrines, environmental requirements must be fulfilled and approval from the People’s Committees at all levels properly mandated by the People's Committees of provinces (hereinafter referred to as “mandated People's Committees” is required.

5. The interment must be conformable to faith, customs, practices, cultural traditions and modern and civilized lifestyle.

6. The burial and cremation, and construction, management and use of cemeteries and crematoria shall be compliant with hygiene regulations of the Ministry of Health.

7. The investor in cemetery and crematorium shall manage and use cemeteries and crematoria in accordance with regulations of this Decree and relevant applicable regulations.

8. When a social assistance beneficiary dies, he/she will be provided with funeral assistance according to applicable regulations.

9. The cemetery/cremation service user must comply with regulations on construction, management and use of cemeteries and crematoria of this Decree and relevant applicable regulations.

10. Cemetery authority properly mandated by the People’s Committee of the province provides guidance on, inspects and supervises the management and use of cemeteries and crematoria, and within its power, takes actions against violations committed during management and use of cemeteries and crematoria within its area.

Article 4. Maximum area of land used for an individual grave

1. The area of land used for a first burial grave and one-time burial grave shall not exceed 05 m².

2. The area of land used for a second burial grave shall not exceed 03 m².

Article 5. Technical regulations on construction of cemeteries and crematoria

1. Cemeteries and crematoria shall be planned and constructed in accordance with national technical standards and regulations.

2. The Minister of Construction shall issue national technical regulations on construction of cemeteries and crematoria.

Article 6. Investment in construction of cemeteries and crematoria

1. The State encourages organizations and individuals to invest in cemeteries and crematoria in accordance with regulations of law. Cemeteries and crematoria shall be constructed as follows:

a) The State shall invest in cemeteries and crematoria by using state budget, other raised capital or invest in cemeteries under the Build-Transfer contract;

b) Organizations and individuals shall invest in cemeteries and crematoria by using off-budget state capital or other legal capital sources (hereinafter referred to as “off-budget capital”).

2. The People’s Committees of provinces shall select investors in cemeteries and crematoria in accordance with applicable regulations of law on investment and construction.

Chapter II

PLANNING, CONSTRUCTION, RENOVATION, CLOSURE AND RELOCATION OF CEMETERIES AND CREMATORIA

Article 7. Provincial cemetery planning

1. The provincial cemetery planning shall be aimed at actualizing orientations towards cemetery planning included in the provincial construction planning project. The procedures for formulating, assessing and approving tasks and provincial cemetery planning project shall be compliant with regulations of the law on construction planning. Regarding the central-affiliated city cemetery planning, regulations of the law on urban planning shall be complied with.

2. The provincial cemetery planning period is the same as that of the provincial construction planning.

3. The provincial cemetery planning includes the following tasks: determination of scope and boundaries of the planning, assessment of current status and forecast about burial demand; proposal for interment forms for each planning stage; determination of applicable economic - technical criteria; determination of scope of cemeteries, crematoria, funeral homes and strategic environmental assessment.

4. The provincial cemetery planning includes the following contents:

a) Determination of current status: natural and socio-economic conditions; location and scope of cemeteries, crematoria and funeral homes; current status of technical infrastructure and impacts on environment;

b) Forecast about burial demand, interment forms by each planning stage; demand for use of cemetery, crematorium and funeral home land;

c) Determination of location and scope of cemeteries, crematoria and funeral homes (constructed, closed, relocated, renovated or expanded); environmental safety distance and connection to technical infrastructure works;

d) Proposed solutions for management and implementation of cemetery planning;

dd) Determination of prioritized investment projects, sources of capital and plan for implementation of the planning;

e) Strategic environmental assessment.

5. Documents required for provincial cemetery planning project include:

a) General explanation, brief explanation, draft of the decision on approval for the planning project; CD disk of approved planning project contents.

b) Drawings: a map showing the location and liaison with regions on a scale of 1/50.000 - 1/250.000; a map showing the current status and provincial cemetery planning on a scale of 1/25.000 - 1/100.000 and relevant drawings.

6. The People’s Committee of the province shall formulate, assess and approve tasks and provincial cemetery planning project in accordance with regulations of the law on construction planning.

Article 8. Detailed planning for construction of cemeteries and crematoria

1. The detailed planning for construction of cemeteries and crematoria shall be formulated, assessed and approved in accordance with regulations of the law on construction planning.

2. The detailed planning for construction of cemeteries and crematoria includes the following tasks: determination of boundaries of cemeteries and crematoria; fulfillment of requirements for survey and assessment of current status; determination of interment forms; fulfillment of technical criteria and requirements for spatial organization of landscape architecture and technical infrastructure;

3. The detailed planning for construction of cemetery (including crematorium in the cemetery) include the following contents:

a) Determination of boundaries and scope of the cemetery;

b) Analysis and assessment of current status of construction land, natural conditions, landscape, topography, hydrogeology, technical infrastructure, environment of the planned region, regulations of the provincial cemetery planning, cemetery and crematorium planning included in the construction planning projects or relevant urban planning projects.

c) Determination of interment forms, criteria for use of land and technical infrastructure, proposed selection of suitable plants for graves, main road and public area in the cemetery.

d) Land use planning, dedicated area zoning, spatial organization of landscape architecture, location, scope and requirements for architecture of cemeteries and crematoria; subdivision of grave lots, groups and rows and distance between graves in conformity with interment forms; technical infrastructure system planning. Solutions for connection to the technical infrastructure works within and beyond the scope of planning;

dd) Determination of plan and human resources for implementation of planning;

e) Strategic environmental assessment.

4. In case the crematorium is constructed outside the cemetery, the detailed planning for construction of cemetery includes the following contents:

a) Determination of boundaries and scope of the crematorium;

b) Analysis and assessment of current status of construction land, natural conditions, landscape, topography, hydrogeology, technical infrastructure, environment of the planned region; determination of cremation technology and cremation demand, scope of the cremator, criteria for use of land and technical infrastructure;

c) Land use planning, spatial organization of landscape architecture and technical infrastructure. Solutions for connection to the technical infrastructure works within and beyond the scope of planning;

d) Strategic environmental assessment.

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

a) General explanation, brief explanation; draft of the decision on approval for the planning project; CD disk of planning project contents;

b) Drawings: a map showing the given plot location and boundaries on a scale of 1/10.000 - 1/25.000; a map showing the current status on a scale of 1/500 - 1/2.000; land use plan on a scale of 1/500 - 1/2.000; spatial plans on a scale of 1/500 - 1/2.000; a technical infrastructure map on a scale of 1/500 - 1/2.000 and some relevant drawings.

Article 9. Construction or expansion of cemeteries and crematoria

1. Cemeteries and crematoria shall be constructed or expanded according to the construction planning and provincial cemetery planning approved by the competent authority.

2. Technical infrastructure works in cemeteries and crematoria must be constructed in a uniform manner.

3. Graves, gravestones, columbaria and works in cemeteries and crematoria must be constructed in accordance with regulations of the Law on Construction.4. Size and design of graves and gravestone, distance between grave lots, grave rows and graves; size of niches where urns are held must be compliant with the detailed planning for construction of cemeteries and crematoria approved by the competent authority.

Article 10. Renovation of cemeteries

1. If a cemetery is conformable to the provincial cemetery planning but its technical infrastructure, landscape and environment are not compliant with applicable technical standards and regulations, it shall be renovated.

2. A cemetery shall be renovated as follows:

a) Determine the boundaries of the cemetery according to the approved provincial cemetery planning and detailed cemetery construction planning;

b) Plant trees around and in the cemetery;

c) Renovate and embellish technical infrastructure works in cemeteries;

d) Clearly zone interment areas, grave lots, grave groups and grave rows in unused land areas; issue regulations on area, size and architecture of graves.

Article 11. Closure of cemeteries

1. A cemetery must be closed in case of land unavailability, environmental pollution and compliance with construction planning or provincial cemetery construction planning approved by the competent authority.

2. Upon closure of a cemetery, the following tasks need to be performed:

a) The closure of a cemetery shall be decided by the People’s Committee of the province or properly mandated People’s Committee and made availably public.

b) Environmental pollution (if any) must be tackled before the closure;

c) Technical infrastructure system, gravestones and works in the cemetery shall be renovated. Trees and grass shall be planted in and around the cemetery;

d) Walls or tree fences shall be built around the cemetery located in urban or rural area, which are high enough to ensure that surrounding residents are not affected;

dd) For the cemetery located along national highways, trees must be planted so that aesthetic and road users are not affected.

Article 12. Relocation of cemeteries and individual graves

1. Cemeteries and individual graves must be relocated if:

a) they cause serious environmental and visual pollution which cannot be tackled, thereby affecting community’s living environment, are no longer conformable to the construction planning and provincial cemetery construction planning approved by the competent authority;

b) urban and industrial development projects and public works are executed and constructed according to the construction planning approved by the competent authority;

c) graves are unowned or no longer cared by relatives.

2. Upon relocation of cemeteries and individual graves, the following tasks need to be performed:

a) Inform the relocation of cemeteries and individual graves;

b) Relocate individual graves to the cemeteries constructed and managed according to planning;

c) Satisfy environmental requirements during relocation in accordance with regulations of the law;

d) Implement policies on land clearance and compensation in accordance with regulations of the law.

Article 13. Responsibility for renovation, closure and relocation of cemeteries and individual graves

1. The People’s Committee of the province shall direct the properly mandated People’s Committee and relevant organizations and individuals to renovate, close and relocate cemeteries and individual graves under its management.

2. For the cemeteries and individual graves in a to-be-cleared land, which must be relocated to execute urban and industrial development projects and construct public works, compensation for grave relocation shall be provided in accordance with regulations of the law 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 according to construction planning, urban planning or provincial cemetery planning/detailed cemetery construction planning approved by the competent authority.

2. Regarding cemeteries that are being used or closed, graves must be periodically cared and maintained, cremains must be stored in columbaria, works in cemeteries must be maintained; regulations on environmental hygiene must be ensured.

3. The environmental safety distance from the cemetery fence to residential area and public works must be compliant with technical regulation on construction planning.

4. Cemetery land shall be managed and used as follows:

a) Cemetery land must be managed according to the detailed cemetery construction planning approved by the competent authority and other applicable regulations to ensure that burial land is used for the right purposes;

b) The maximum area of land used for an individual grave (excluding the area of land for road between grave lots and rows) must be compliant with regulations specified in Article 4 of this Decree.

c) Regarding the cemeteries funded by off-budget capital: the People’s Committee of the province shall prescribe the area of burial land already used for constructing technical infrastructures according to the detailed cemetery construction planning approved by the competent authority and forms of managing such area of land which will be used for dead social policy beneficiaries within the area in conformity with local natural conditions and scope and coverage of the cemetery construction project;

d) Individual graves shall be registered and transferred as follows:

- The person who is entitled to register an individual grave in advance as prescribed in Point a, Clause 5 of this Article shall not transfer the individual grave;

- The transfer of the right to use land where infrastructure is located for construction of individual grave (hereinafter referred to as “transfer of the right to use individual grave”) in the cemetery funded by off-budget capital shall be made under the contract signed between the investor representative and service user. The contract may be made separately from or jointly with the cemetery service contract. The service user who signed the contract but wishes to donate or transfer the contract to another person must remake the contract signed between the investor and the receiver or transferee in accordance with applicable regulations of law.

5. Conditions for registration before use of individual grave in the cemetery funded by state budget are as follows:

a) The persons who are entitled to register an individual grave in cemetery in advance include the person aged 70 or older, person suffering from a deadly disease prescribed by the Ministry of Health, person whose spouse is interred in the cemetery;

b) An application for advance registration of individual grave includes: application form, identity documents (ID card or family register); certificate of deadly disease treatment issued by the hospital (for the person suffering from a deadly disease); death certificate and marriage certificate (for the person whose spouse is interred in the cemetery);

c) The registration application shall be submitted at the cemetery authority within the area. The application shall be processed within 15 working days from the date on which the valid application is received. The documents specified in Point b of this Clause are copies enclosed with their originals for comparison or certified copies.

6. According to applicable regulations and local conditions, the People's Committee of the province shall issue specific regulations to be satisfied by the social policy beneficiaries within its province according to Point c, Clause 4 and provide guidelines for registration before use of individual graves in cemeteries according to Clause 5 of this Article.

Artile 15. Responsibility and rights of the investor in cemeteries

1. The investor shall only put the cemetery into operation if the following conditions are met:

a) Technical infrastructure works and works in cemeteries are constructed according to progress of the project approved by the competent authority;

b) Approved regulations on cemetery management are available;

c) Land, construction and environmental protection-related procedures are completed according to progress of the project approved by the competent authority;

d) The prices of transfer of the right to use individual grave in the cemetery funded by off-budget capital are published on mass media.

2. Regulations on cemetery management shall be made and approved as prescribed in Article 17 of this Decree.

3. Social policy beneficiaries shall be exempted from burial land levy as prescribed in Point c, Clause 4, Article 14 of this Decree. If investor has paid levy on the land reserved for social policy beneficiaries, such land levy shall be refunded or deducted from the financial obligations paid to state budget by the investor in accordance with regulations of the law on land and tax incentives shall be given.

Article 16. Preparation and retention of cemetery documents

1. Cemetery documents include the following contents:

a) Maps showing the location of dedicated areas, grave lots, grave groups and graves; maps showing the location of niches where urns are held;

b) All numbered graves in a cemetery and numbered niches where urns are held;

c) Books for monitoring burial, storage of cremains in columbaria based on time and storage of basic information of the person who is interred or has his/her cremains stored and his/her relatives.

2. Information technology is recommended to be used for management of cemetery documents.

Article 17. Regulations on cemetery management

1. Cemetery must have management regulations.

2. Regulations on cemetery management contain the following basic contents:

a) Boundaries and scope of cemeteries and dedicated areas in cemeteries;

b) Construction, renovation and maintenance of technical infrastructure works and graves in cemeteries;

c) Types of cemetery services and prices of cemetery services, prices of transfer of the right to use individual graves;

d) Burial registration and organization; storage of cremains in cemeteries;

dd) Ritual activities, visitor guidance and management of activities carried out in cemeteries;

e) Cemetery protection and environmental protection;

g) Violations and penalties;

h) Responsibilities of management authority, cemetery service users and visitors.

3. The power to approve regulations on cemetery management is as follows:

a) The properly mandated People’s Committees shall approve regulations on management of the cemeteries covered by budget within their area;

b) Organizations and individuals shall approve regulations on management of the cemeteries funded by off-budget capital. After issuance of such regulations, organizations and individuals must submit them to the properly mandated People’s Committees.

Article 18. Selection of cemetery management authority

1. The properly mandated People’s Committees shall select state-funded cemetery management authority in accordance with applicable regulations on provision of public-utility products.

2. Organizations and individuals constructing cemeteries by using off-budget capital shall directly manage, operate or hire an authority to manage cemeteries invested in themselves.

Article 19. Responsibilities of cemetery management authority

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

2. Provide sufficient human resources, technical and personal protective equipment necessary for interment in cemeteries to ensure environment and occupational safety requirements. Workers must sign employment contract and pay social insurance premiums.

3. Prepare and retain cemetery documents, provide cemetery services for users, ensure service quality and provide information for organizations and individuals upon request in accordance with regulations of law.

4. Treat waste water in cemeteries to ensure fulfillment of environmental standards, sign a contract with the solid waste collection, transport and treatment authority or treat solid wastes generated from cemeteries itself in accordance with regulations of the law on waste management.

5. Submit annual report on management and use of cemeteries to the regulatory authority charged with cemetery management that is properly mandated by the People's Committee of the province.

Chapter IV

MANAGEMENT AND USE OF CREMATORIA

Article 20. General provisions on management and use of crematoria

1. Crematoria must be constructed according to provincial construction planning, urban planning or provincial cemetery planning/detailed crematorium construction planning approved by the competent authority.

2. Regarding the crematorium outside the cemetery, the environmental safety distance from the crematorium to residential area and public works must be at least 500 m.

3. Cremation technology:

a) The crematoria shall use modern cremation technology and ensure fulfillment of technical standards and regulations on environment. The Minister of Natural Resources and Environment shall issue technical regulations on incinerators;

b) The cremation technology that is applied in Vietnam for the first time must be approved by a competent authority. The Minister of Science and Technology shall cooperate with the Ministry of Construction and Ministry of Natural Resources and Environment in approving the cremation technology that is applied in Vietnam for the first time.

4. Solid wastes generated from crematoria must be collected, transported and treated to ensure fulfillment of environmental requirements.

5. After being put into operation, the cremartoria must have management regulations. Regulations on crematorium management contain:

a) Registration and organization of cremation, service types and prices of cremation services;

b) Cremation and transfer of cremains.

c) Tribute and commemoration in case cremains storage service is available.

d) Violations and penalties;

dd) Responsibilities of management authority and cremation service users.

6. The investor in a crematorium shall be provided with incentives to construction of technical infrastructure works; land and land clearance; investment raising and taxes according to applicable regulations.

Article 21. Assistance provided for cremation service users

1. The cremation service user shall be provided with assistance in cremation, transport and other assistance (if any).

2. The People’s Committee of the province shall, according to local socio - economic conditions, prescribe the provision of assistance in cremation, transport and other assistance (if any) for cremation service users.

Article 22. Selection of cremartorium management and operation authority

1. The People’s Committee of province shall select the state-funded crematorium management and operation authority in accordance with applicable regulations on provision of public-utility products.

2. Organizations and individuals constructing crematoria by using off-budget capital shall directly manage, operate or hire an authority to manage crematoria invested in themselves.

Article 23. Responsibilities of cremartorium management and operation authority

1. Satisfy the following qualification requirements:

a) Management and operation officials obtaining a degree of engineer (or equivalent) in chemistry, physics, biology, environmental technology or electricity must be available;

b) Mechanical and electrical workers grade 03 or higher to directly operate the incinerator must be available;

c) Workers must sign employment contract and pay social insurance premiums according to regulations;

d) Technical equipment must satisfy environment and occupational safety requirements.

2. Formulate crematorium management rules, provide cremation services at the prices openly posted at the crematorium and ensure service quality.

3. Establish and accurately follow the procedures for crematorium operation and management, carry out periodic inspection and maintenance of cremation equipment to ensure fulfillment of technical requirements and smooth and safe operation of the incinerator.

4. Prepare a logbook and retain documents on cremation; provide information for organizations and individuals upon request in accordance with regulations of law.  Encourage the use of information technology for management of cremation documents.

5. After the cremation, the crematorium manager shall specify time and date of cremation in the cremation document, append signature and seal to the document and return it to the cremation service user.

6. Sign a contract with the solid waste collection, transport and treatment authority or treat solid wastes generated from crematoria itself in accordance with regulations of the law on waste management.

7. Submit annual report on operation of the crematoria to the regulatory authority that is properly mandated by the People's Committee of the province.

Article 24. Dissemination of the law on encouragement of use of cremation services

1. The State shall encourage the public to use modern cremation form, ethnic minority areas shall encourage the public to use cremation services at the crematoria according to planning to contribute to changing old practices, economize on land and protect the environment.

2. Ministries, People’s Committees at all levels shall, within their competence, cooperate with political institutions and socio - political organizations in disseminating and encouraging the public to use modern and economical forms of cremation and funeral arrangement.

Chapter V

MANAGEMENT OF CEMETERY AND CREMATORIUM-RELATED EXPENSES

Article 25. Management of expenses for planning and construction of cemeteries and crematoria

1. Expenses for formulation and approval for provincial cemetery planning and detailed planning for construction of cemeteries and crematoria are as follows:

a) The People’s Committee of the province shall cover expenses for formulation and approval for provincial cemetery planning and detailed planning for construction of cemeteries and crematoria under its management within the local government budget.

b) If the detailed planning for construction of cemeteries and crematoria is formulated by the investor, the expenses for planning formulation shall be included in the expenses for cemetery and crematorium construction project.

c) The expenses for formulation and approval for provincial cemetery planning and detailed planning for construction of cemeteries and crematoria are under the guidance of the Ministry of Transport.

2. The expenses for construction of cemeteries and crematoria shall be compliant with regulations of law on construction and other relevant regulations.

Article 26. Management of expenses for provision of cemetery/cremation services

1. The expenses for provision of cemetery/cremation services shall serve as a basis for determination of prices of cemetery/cremation services.

2. Expenses for provision of cemetery/cremation services include:

a) Expenses for funeral arrangement;

b) Expenses for cremation, storage of urns after cremation;

c) Expenses for transport of coffins, cremains and storage of urns after cremation (if any);

d) Expenses for burial and grave construction (including underground and aboveground part);

dd) Expenses for care, preservation, maintenance and environmental hygiene;

e) Other legitimate expenses and taxes in accordance with regulations of law.

3. Regarding the state-funded cemeteries and crematoria, the revenue shall be managed in accordance with regulations of law.

Article 27. Prices of cemetery/cremation services and prices of transfer of the right to use individual graves

1. Rules and methods for determination of prices of cemetery/cremation services and prices of transfer of the right to use individual graves are as follows:

a) Prices of cemetery/cremation services and prices of transfer of the right to use individual graves shall be determined according to service quality, state policies, local socio-economic characteristics to protect legitimate rights and interests of the investor and service users. Prices of cemetery/cremation services and prices of transfer of the right to use individual graves shall be transparent and made publicly available;

b) Prices of cemetery/cremation services shall be determined by correctly and sufficiently calculating legitimate and reasonable expenses for cemetery/cremation services and reasonable profits in accordance with regulations of law;

c) Prices of transfer of the right to use individual graves shall be determined according to the principle of proper and sufficient calculation to recoup construction investment, including loan interest (if any) and reasonable profits of the entire project, excluding the state incentives specified in Clause 3, Article 15 of this Decree.

2. The Ministry of Construction shall take charge and cooperate with the Ministry of Finance in providing guidance on prices of cemetery/cremation services.

Article 28. Responsibility for setting, assessing and approving prices of cemetery/cremation services and prices of transfer of the right to use individual graves

1. Regarding the state-funded cemeteries and crematoria: The Department of Construction shall set prices of cemetery/cremation services and the Department of Finance shall assess them and submit them to the People’s Committee of the province for approval.

2. Regarding the cemeteries and crematoria that are funded by off-budget capital: the investor shall set and approve prices of transfer of the right to use individual graves and prices of cemetery/cremation services and submit them to the Department of Transport, which will submit them to the People’s Committee of the province for approval.

Article 29. Cemetery/cremation service contract

1. Cemetery/cremation services shall be provided under a service contract. The cemetery/cremation service contract shall be a legal document signed between the representative of the investor in cemetery and crematorium and service user.

2. A cemetery/cremation service includes the following basic contents:

a) Signatory;

b) Object of the contract;

c) Transfer of the right to use individual graves and payment methods (for the cemetery that is funded by off-budget capital);

d) Services and requirements for service quality;

dd) Prices of cemetery services and payment methods;

e) Conditions for change of projects;

g) Rights and obligations of relevant parties;

h) Maps showing the location of individual graves according to the approved detailed cemetery construction planning (enclosed with the contract).

3. A cremation service includes the following basic contents:

a) Signatory;

b) Cremation, transport of coffins and cremains;

c) Prices of cremation services and payment methods;

d) Rights and obligations of parties.

4. The investor in cemeteries and crematoria shall make the cemetery/cremation service contract according to Clauses 2 and 3 of this Article and other applicable regulations of service contract-related law.

Chapter VI

RESPONSIBILITY FOR SATE MANAGEMENT OF CEMETERIES AND CREMATORIA

Article 30. Responsibilities of ministries

1. The Ministry of Construction shall:

a) take responsibility for state management of construction, management and use of cemeteries and crematoria nationwide;

b) cooperate with Ministries, ministerial agencies and People’s Committees of provinces in providing guidance and inspecting the implementation of regulations of the law construction, management and use of cemeteries and crematoria.

2. Ministries and ministerial agencies nationwide shall, within their competence, cooperate with The Ministry of Construction in performing state management of construction, management and use of cemeteries and crematoria.

Article 31. Responsibilities of People’s Committees of provinces

1. Perform uniform management of cemeteries and crematoria within their provinces, issue specific regulations on management of cemeteries and crematoria in respect of planning, investment in, construction, renovation, closure and relocation of cemeteries; management and use of cemeteries and crematoria; management of expenses and prices of cemetery/cremation services; assignment and authorization of responsibility to specialized authorities and authorization of management to the properly mandated People’s Committees within their provinces.

2. Organize formulation of five-year and annual plans for construction, renovation and expansion, roadmap for closure and relocation of cemeteries and individual graves within their provinces according to the planning approved by the competent authority; annually allocate budget according to planning for construction of cemeteries and crematoria to serve burial needs within their provinces.

3. Organize implementation of policies for incentives to construction of cemeteries and crematoria in accordance with regulations.

4. Organize the preparation of reports, establishment of database on activities of cemeteries and crematoria; inspect and supervise construction, management and use of cemeteries and crematoria within their area; submit annual report on construction, management and use of cemeteries and crematoria to the Ministry of Construction within their provinces.

5. Direct inspection and actions against law on management of cemeteries and crematoria within their provinces.

Chapter VII

IMPLEMENTATION CLAUSE

Article 32. Effect

This Decree comes into force from May 27, 2016 and replaces the Government’s Decree No. 35/2008/ND-CP dated March 25, 2008 on construction, management and use of cemeteries.

Article 33. Implementation

1. The Minister of Construction shall, within his competence, shall provide guidance and organize the implementation of this Decree.

2. Ministers, heads of ministerial agencies, heads of Governmental agencies, Presidents of People’s Committees of provinces and relevant organizations and individuals are responsible for the implementation of this Decree./.