Funerals Article 305

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Art. 305. The duty and the right to make arrangements for the funeral of a relative shall be in accordance with the order established for support, under Article 294. In case of descendants of the same degree, or of brothers and sisters, the oldest shall be preferred. In case of ascendants, the paternal shall have a better right.

Funeral Arrangements - A duty and a right

a) The making of funeral arrangement is both a duty and a right.

b) Note that the order of preference is the same as the order of support under Art. 199, Family Code.

Art. 199, in the family Code of the Philippines. Whenever two or more persons are obliged to give support, the liability shall devolve upon the following persons in the order herein provided:

1) The spouse;

2) The descendants in the nearest degree;

3) The ascendants in the nearest degree; and

4) the brothers and sisters.
The personal representative named in a Will has the first priority, followed by the deceased person's spouse (includes legally married or a person who has lived in a marriage-live relationship, including a marriage-like relationship between persons of the same gender, with the deceased for a period of two years immediately preceding death). Next are adult children, adult grandchildren, parents, adult siblings, adult nieces and nephews, then other closest next-of- kin. Among persons of the same degree of kinship, priority begins with the eldest and descends by age. 

For example: 

On the passing away of the father, the eldest son becomes the head of the family and have the right and duty to make a funeral arrangement. He must assume the responsibilities and duties on behalf of the family.