Related Rule
Practice Relating to Rule 112. Search for and Collection of the Dead
The Military Instructions (1989) of the Philippines provides: “Evacuation of the dead bodies must be done expeditiously and brought to the nearest morgue.” 
Philippines, Safety of Innocent Civilians and Treatment of the Wounded and Dead, Directive to Commanders of Major Services and Area Commands, Office of the Chief of Staff, General Headquarters of the Armed Forces of the Philippines, Ministry of National Defence, 6 September 1989, p. 27, § 4; see also Military Directive to Commanders (1988), p. 30, guideline 4(h)(6).
According to the Report on the Practice of the Philippines:
In an armed conflict where guerilla warfare is the strategy used, distinguishing between civilians and combatants is very difficult. This is precisely the reason why the Philippines have adopted the same rules for both civilians and combatants with regard to the search for and care of the wounded, sick and dead. 
Report on the Practice of the Philippines, 1997, Chapter 5.1.