For occasional subsidy both Funeral Ceremony and Wedding Celebration, employees cannot provide receipts or invoices to the company. Employee can provide only related certification that is Death Certificate or Wedding Invitation card to prove that it is true.
So, the way we do is to pay cash without receipts. This occasional subsidy is Thai practice that all the companies in Thailand provide as benefit to their employees without credit as taxable income. This kind of benefit is the benefit that company is willing to pay and employees should receive the whole amount with no deduction taxable income.