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SECTION 1. Short Title. - This Act shall be known as the "Philippine Islamic Burial Act". 

SEC. 2. Declaration of Policy. - It is the policy of the State to recognize and respect the right of Filipino Muslims to bury their dead in accordance with their religious customs and beliefs, particularly, burying their dead before the next call to prayer. Towards this end, the State shall require that proper and immediate burial of the bodies of dead Muslims must be observed in accordance with Islamic rites.

SEC. 3. Immediate Burial and Registration of Death. - In accordance with Islamic rites, the burial of Muslim cadavers shall be performed as soon as possible, with or without certificate of death: Provided, That the death shall be reported by the person who performed the burial rites or by the next of kin of the deceased within fourteen (14) days after the date of burial to the local health officer who shall prepare the death certificate and certify the cause of death.

In the absence of the authorized health officer or a duly authorized representative, the death shall be reported to the Office of the Mayor who shall prepare the death certificate and certify the cause of death id there is no forensic interest in the remains: Provided, That should forensic interest exist, the family of the deceased must first be informed prior to any examination that may be conducted by law enforcement authorities assigned to the case.

Within thirty (30) days after the death certificate has been duly prepared and certified by the Local Health Officer or the City of Municipal Mayor, it shall be forwarded to the Local Civil Registrar for registration.

SEC. 4. Release and Shipment of Muslim Cadaver. - For burial purposes, in accordance with Islamic rites, Muslim cadavers shall be released within twenty-four (24) hours by the hospital, medical clinic, funeral parlor, morgue, custodial and prison facilities, or other similar facilities, or persons who are in actual care or custody of the cadaver. 

The cadaver shall be wrapped with white cloth and placed in an airtight, leak-proof cadaver bag or cadaver wooden box, and shall zipped or closed with tapes or bandage stripes.

Non-payment of hospital bills, medical expenses, professional fees. cost of wrapping, or any other charges shall in no case be made as a reason to withhold the release and shipment of the cadaver. The concerned party may however execute a promissory note for the unpaid obligation, or any other existing payment scheme acceptable to the other party.

SEC. 5. Penalties. - Any person or entity who withholds or otherwise causes, directly or indirectly, the withholding of Muslim cadavers in their possession due to non-payment of hospital bills, medical expenses, professional fees, funeral parlor fees, cost of wrapping, or other similar charges or fees, and for other unjustifiable reasons, shall be punished by imprisonment of not less than one (1) month, but not more than six (6) months, or a fine of not less than Fifty thousand pesos (P50,000.00, but not more than One hundred thousand pesos (100,000.00), or both, at the discretion of the court. 

If the offender is a corporation, partnership, association, agency, or other juridical entity, the penalty shall be imposed on the officer or officers of the corporation, partnership, association, agency, or other juridical entity responsible for the violation.

SEC. 6. Implementing Rules and Regulations. - Within one hundred twenty (120) days from the effectivity of this Act, the Department of Health and the National Commission for Muslim Filipinos shall promulgate the necessary rules and regulations for the effective implementation of this Act.

SEC. 7. Repealing Clause. - All laws, rules, regulations, presidential decrees, and other issuances inconsistent with any of the provisions of this Act are hereby deemed repealed or amended accordingly. 

SEC. 8. Effectivity. - This Act shall take effect after fifteen (15) days following the completion of its publication in the Official Gazette or in a newspaper of general circulation.