You can definitely be planted in the Philippines. No problem. As long as the payment is there - they can do. As far as pre-payment goes...no idea...I know some members of my wife's family had 'family' plots in Bacolod years ago, but I really don't keep up with it all. With the inflation rate and likelihood of extorting you for the very very last time (not restricted to the Philippines, I think the funeral homes do it everywhere - certainly do here as well) - I wouldn't put much faith in any pre-payment. Better to give your wife access to enough money to cover it, and any instructions you may have in mind. You can thank her next time you see her.