What to Do When Someone Dies in Philippines: 5-Step Official Checklist

1. 1

   Medical verification and official certification of death

   Every death in the Philippines must be medically certified on Municipal Form No. 103 (Certificate of Death) before embalming, burial, cremation, or civil registration can proceed [1]:

   • Death in a hospital or care facility: The attending hospital physician examines the deceased and completes the medical certification section of Municipal Form No. 103 [1].
   • Natural death at home: Report the death immediately to the Barangay and the local Municipal Health Officer (MHO) or City Health Officer (CHO) (or the attending physician, if the person was under active medical care). The MHO or CHO examines the body, certifies the cause of death, and signs the review section of Municipal Form No. 103 [1].
   • Sudden, accidental, or medico-legal death outside a hospital: Do not move or embalm the body. Call the national emergency hotline 911 or the local Philippine National Police (PNP) station so medico-legal officers (PNP Forensic Group or National Bureau of Investigation) can conduct an investigation or autopsy and issue the medico-legal clearance required for the Certificate of Death [1].
2. 2

   Checking funeral pre-arrangements and appointing a licensed funeral provider

   Check whether your family member held a pre-need memorial plan, HMO/life insurance policy, or employer assistance before signing a service contract:

   • Appointing a licensed provider: Engage a funeral establishment and mortuary licensed by the Department of Health (DOH) and accredited by the local government unit. The funeral provider coordinates the retrieval of the body, embalming or refrigeration, and preparation of Municipal Form No. 103 for filing [1].
   • Statutory 48-hour sanitation rule: Under Presidential Decree No. 856 (Code on Sanitation of the Philippines), remains that are not embalmed must generally be buried or cremated within 48 hours after death (or within 12 hours if death resulted from a dangerous communicable disease), unless properly embalmed by a DOH-licensed embalmer or preserved in an authorised mortuary.
3. 3

   Registering the death with the Local Civil Registrar within 30 days

   Under Philippine civil registration laws (Act No. 3753), the death must be registered within 30 days from the date of death at the Local Civil Registry Office (LCRO) of the city or municipality where the death occurred [1]:

   • How registration and permits work: The informant (nearest relative) or the authorised funeral provider submits four copies of Municipal Form No. 103, signed by the attending physician and reviewed by the local Health Officer, to the LCRO [1]. At the same time, you obtain the Burial Permit or Cremation Permit (and a Transfer Permit if the body is moving to another municipality) from the local health/civil registry office before interment or cremation [1].
   • Obtaining PSA Security Paper (SECPA) copies: Once registered at the LCRO, the record is transmitted to the Philippine Statistics Authority (PSA). Because standard PSA batch transmission can take several weeks or months, ask the LCRO for Advance Transmittal if you need an official PSA Death Certificate printed on Security Paper (SECPA) urgently for benefit or estate claims, and keep multiple LCRO-certified true copies for immediate notifications [1][2][3]. Civil registration does not automatically notify banks, pension bodies, or the tax authority.
4. 4

   Claiming statutory funeral grants, survivor pensions, and death benefits

   Depending on whether the deceased worked in the private sector, government service, or overseas, eligible family members or the person who paid the funeral bill can claim statutory benefits:

   • Social Security System: For private-sector, self-employed, or voluntary members, the person who shouldered the funeral costs can file a Funeral Benefit claim (ranging from PHP 20,000 to PHP 60,000 depending on contributions) with the official funeral receipt and Death Certificate [2], while primary beneficiaries (legal spouse and dependent minor/incapacitated children) or secondary beneficiaries can claim the Death Benefit (monthly survivorship pension if at least 36 monthly contributions were paid, or a lump sum otherwise) via the My.SSS portal or any branch of the Social Security System (hotline 1455 or +63 2 81455) [3].
   • Government Service Insurance System: If the deceased was a government employee or pensioner, the person who paid the funeral expenses can claim the GSIS Funeral Benefit (PHP 50,000 under current rules) [4], and eligible primary beneficiaries can apply for the Survivorship Benefit through the Government Service Insurance System (contact centre 8847-4747) [5].
   • Pag-IBIG Fund, PhilHealth, and OWWA: Legal heirs can also claim the deceased member's Total Accumulated Value (TAV) savings and additional death benefit from the Pag-IBIG Fund (HDMF), settle inpatient hospital coverage deductions with PhilHealth prior to hospital discharge, and, for active or non-active Overseas Filipino Workers, apply to the Overseas Workers Welfare Administration (OWWA) for death and burial assistance (up to PHP 100,000 to PHP 200,000 plus PHP 20,000 burial benefit for active OWWA members).
5. 5

   Notifying banks, insurers, and the BIR and completing estate settlement

   To unlock bank accounts, transfer real property or vehicles, and settle tax obligations in the Philippines:

   • BIR Estate Tax Return within 1 year: Under the National Internal Revenue Code (as amended by the TRAIN Law), the heirs, executor, or administrator must file the Estate Tax Return (BIR Form 1801) with the Bureau of Internal Revenue (Revenue District Office where the deceased was domiciled, customer assistance +63 2 8538-3200) within one (1) year from the date of death, paying the flat 6% estate tax on the net estate after statutory deductions (including the PHP 5,000,000 standard deduction and up to PHP 10,000,000 family home deduction) to obtain the Electronic Certificate Authorizing Registration (eCAR) [6][7].
   • Extrajudicial Settlement vs. Judicial Probate: If the deceased left no will and no unpaid debts, and all heirs are of legal age (or duly represented), the heirs may execute a notarised Deed of Extrajudicial Settlement of Estate (or an Affidavit of Self-Adjudication if there is only one sole heir), which must be published once a week for three consecutive weeks in a newspaper of general circulation [6]. If the deceased left a will, a petition for Probate of Will must be filed with the Regional Trial Court.
   • Banks and private insurers: Notify banks promptly upon death; note that under BIR rules, banks may allow withdrawals from the deceased's deposit accounts subject to a 6% final withholding tax (unless exempted via BIR certification) prior to issuing the eCAR [6][7].

Official Authorities & Verified Contacts

Official Sources Checked by Clarvia

1. [1]
   Certificate of Death (Municipal Form No. 103) — Office of the Civil Registrar General / e.gov.ph
2. [2]
   SSS Funeral Benefit Requirements and Procedures — Social Security System (SSS)
3. [3]
   SSS Death Benefit (Survivorship Pension and Lump Sum) — Social Security System (SSS)
4. [4]
   GSIS Funeral Benefit — Government Service Insurance System (GSIS)
5. [5]
   GSIS Survivorship Benefit — Government Service Insurance System (GSIS)
6. [6]
   Bureau of Internal Revenue Estate Tax Return Requirements — Bureau of Internal Revenue (BIR)
7. [7]
   BIR Revenue Memorandum Circular on Estate Tax Processing — Bureau of Internal Revenue (BIR)