Pursuant to Article 6 of Decree 147/2025/ND-CP, it is stipulated as follows:
The authority decides to support funeral expenses
1. The authority to decide on support for funeral expenses as prescribed in Articles 11 and 14 of Decree No. 20/2021/ND-CP shall be implemented by the Chairman of the People's Committee at the commune level.
2. The order and procedures for implementation are as follows:
a) Individuals, agencies, units, and organizations responsible for burying subjects specified in Clause 1, Article 11 and Clause 1, Clause 2, Article 14 of Decree No. 20/2021/ND-CP with a Declaration issued under Form No. 04 issued with Decree No. 20/2021/ND-CP sent directly or via a post office or online to the Chairman of the People's Committee at the commune level;
b) Within 3 working days from the date of receipt of the Declaration of the individual, agency, or organizer for the burial, the Chairman of the People's Committee at the commune level shall consider and decide to support the burial cost and pay the support fund according to regulations;
c) In case an individual, agency, unit or organization has submitted a request for support for funeral expenses before the effective date of this Decree but has not yet had a decision to support funeral expenses, the Chairman of the People's Committee at the commune level shall base on the records and documents of the individual, agency, unit or organization to carry out the procedures for deciding to support funeral expenses as prescribed in Point b of this Clause. Individuals, agencies, units and organizations do not have to re-make the documents specified in Point a of this Clause.
Thus, the person with the authority to decide to support funeral expenses from July 1, 2025 is the Chairman of the People's Committee at the commune level.
