This document discusses seismic design of buried rectangular structures according to Philippines and New Zealand design codes. It notes that buried structures generally perform better in earthquakes than above-ground structures due to less dynamic amplification effects. While the Mononobe-Okabe method is commonly used internationally for seismic design, the document argues this method has limitations and conservatisms. It reviews Philippines and New Zealand code requirements, which generally do not consider dynamic earth pressures for buried structures. The document proposes simplified seismic design approaches are needed to minimize conservatism for buried structures.