Code of Sanitation of the Philippines
SEC. 91. Burial Requirement – The burial of remains is subject to the following requirements:
a. No remains shall be buried without a death certificate. This certificate shall be issued by the attending physicians. If there has been no physician in attendance, it shall be issued by the mayor, the secretary of the municipality where the death occurred. The death certificate shall be forwarded to the Local Civil Register within 48 hours after death.
APPROVED, December 23, 1975