For funeral service activities, register the code Which industry?

1. What is industry code 9632?
Industry code 9632 – 96320 is about funeral service activities according to Appendix II of Decision 27/2018/QD-TTg issued by the Prime Minister on July 6, 2018 on Vietnam’s economic industry system.

Industry code group 9632 includes:

– Burial services, cremation, electro-burial and other related services.

– Preserving the body, shrouding and preparing services for burial, cremation, and electric burial.

– Funeral home services.

– Sell land to build graves or rent land to dig graves.

– Take care of the cemetery.

Industry code group 9632 will exclude:

Funeral service activities of a religious or religious nature are classified in group 94910 (Activities of religious organizations).

Note: Level 4 industry code 9632 belongs to level 3 industry code group 963: Other personal service activities not yet classified.

2. How to manage costs of cemetery services and cremation services?
Pursuant to Article 26 of Decree 23/2016/ND-CP, management of costs for cemetery services and cremation services is as follows:

(i) Costs of cemetery services and cremation services are the basis for determining prices of cemetery services and cremation services.

(ii) Costs for cemetery services and cremation services include:

– Funeral organization services.

– Cremation services, storage of ashes and remains after cremation.

– Services for transporting coffins, ashes and storing urns after cremation (if any).

– Burial and grave construction services (including below and above ground parts).

– Care, preservation, maintenance and environmental cleaning services.

– Other valid expenses and taxes as prescribed by law.

(iii) For cemeteries and cremation facilities invested and built with state budget capital, revenue management is in accordance with the provisions of law.

3. How are prices for cemetery services, cremation services and prices for transferring the right to use personal graves regulated?
Pursuant to Article 27 of Decree 23/2016/ND-CP, prices for cemetery services, cremation services and prices for transferring the right to use personal graves are prescribed as follows:

(i) Principles and methods of pricing cemetery services, cremation services, and transfer prices for personal grave use rights:

– Prices for cemetery services, cremation services, and transfer prices for personal grave use rights are linked to the quality of service provision, in accordance with state policies and regimes, and local socio-economic characteristics, ensuring the legal rights and interests of investors and service users. Prices for cemetery services, cremation services, and prices for transferring the right to use personal graves must be transparent and publicly listed.

– Prices for cemetery services and cremation services are determined on the basis of correct and complete calculation of reasonable and valid costs of cemetery services and cremation services and reasonable profit levels according to the provisions of law.

– The transfer price of the right to use a personal grave is determined on the basis of ensuring the principle of correct and complete calculation to recover construction investment capital, including loan interest (if any) and reasonable profit of the entire investment project, excluding state incentives as prescribed in Clause 3, Article 15 of Decree 23/2016/ND-CP.

(ii) The Ministry of Construction shall preside over and coordinate with the Ministry of Finance to guide methods of pricing cemetery services and cremation service prices.