Corporate & Commercial
April 30 2026

Myanmar: New Rules on Registration of Associations 2026

Overview

On 12 March 2026, the Ministry of Home Affairs (“MOHA“) of the Republic of the Union of Myanmar has issued Notification No. 241/2026, promulgating the new Rules on Registration of Associations (the “Rules“). These Rules replace the previous Rules issued under MOHA Notification No. 705/2015. Compared to the previous Rules, the Rules introduce several significant changes, including prescribed minimum fund requirements for registration, a comprehensive AML/CFT oversight framework involving the Financial Intelligence Unit, mandatory CPA audits for higher-level associations, quarterly bank passbook submissions, a tiered late renewal penalty regime, stricter executive eligibility criteria, a formal inspection and administrative measures framework, and automatic revocation of registration upon conviction for money laundering or terrorism financing offences.

The new Rules set out detailed procedures for the registration, extension, ongoing compliance and winding-up of local Non-Governmental Organizations (“NGOs“) and International Non-Governmental Organizations (“INGOs“) operating in Myanmar. The key points are summarized below.

1. Registration Process

NGOs (Local Associations)

  • An NGO applying for registration must submit Form-1 to the relevant Registration Board, with supporting documents and evidence of a bank account held under the names of at least two Responsible Officers containing minimum deposits of MMK 100,000,000 (for Union-level registration) or MMK 50,000,000 (for region/state or Union Territory-level registration).
  • Upon receipt of a complete application, the Registration Board must issue a Provisional Certificate (Form-3) within 21 days (excluding gazetted holidays).
  • Executive profiles are then sent to the Myanmar Police Force for scrutiny against eligibility criteria, including: citizenship, being at least 18 years of age, not being a member of a political party or active civil servant, not holding positions in more than two registered associations, not being clergy, not having criminal charges or convictions, and not being connected to terrorist or unlawful organizations.
  • If registration is approved, the NGO is notified within 7 days of the decision and must, within 30 days of approval, pay the registration fee to Myanma Economic Bank (“MEB“) (within 23 days of the decision) and submit proof of payment, a bank passbook in the association’s name, and the original Provisional Certificate, in exchange for the NGO Registration Certificate (Form-5).

INGOs

  • INGOs must apply to the Union Registration Board using Form-2, supported by evidence of a bank account held by at least two Responsible Officers with minimum deposits of MMK 300,000,000, and a Provisional Certificate (Form-4) is issued within 21 days.
  • The INGO registration fee is MMK 500,000, payable to MEB Bank (Naypyitaw) within 23 days of the decision to approve registration.
  • Eligibility criteria for INGO executives include foreign executives must be foreign nationals assigned by the association’s home-country body; Myanmar citizen executives must meet the same citizenship and personal eligibility criteria as NGO executives.
  • A registered INGO must sign the Draft MOU proposed at the time of registration application with the relevant government body and present the signed MOU to the Union Registration Board within 7 days of signing; any subsequent amendment or renewal of the MOU must similarly be reported within 7 days.

Approval Criteria (Both NGOs and INGOs)

Registration will only be approved if: (i) activities are not likely to be detrimental to the sovereignty, rule of law, security or national unity of the State; (ii) application particulars accord with the Law; (iii) activities accord with State policies and prevailing laws; (iv) activities constitute social activities beneficial to the State and its citizens; (v) activities are not likely to adversely affect any social activities; (vi) objectives are relevant to or supportive of the policies of the recommending government body; (vii) there is no likelihood of interference in internal affairs or politics of the State; (viii) activities will not adversely affect foreign investment; and (ix) there is no likelihood of disseminating misinformation detrimental to the State’s international relations.

2. Certificate Renewal

  • Both NGOs and INGOs must apply for renewal of their Registration Certificate no later than 90 days before its expiry date. Late applications attract penalties in addition to the renewal fee: 10% if applied 89–61 days before expiry; 20% if 60–31 days before; and 30% if within 30 days before expiry.
  • The INGO renewal fee is MMK 300,000, payable to MEB Bank (Nay Pyi Taw).
  • Provisional Certificates issued under the repealed Registration of Association Law (Union Parliament Law No. 31/2014) are void.

3. Alteration of Association Particulars

All registered associations must obtain prior approval from the relevant Registration Board before making the following changes, each requiring a separate application form and a 5% alteration fee (calculated on the original registration fee):

  • Change or expansion of objectives and activities (Form-11); on approval, the association surrenders the existing certificate annex and receives an updated one.
  • Change of name (Form-12), subject to compliance with naming rules, including no conflict with other associations’ intellectual property rights.
  • Change of address, opening, expansion or closure of branches (Form-13), subject to checks on geographic restrictions, access-restricted areas and title documentation.
  • Change of executive (Form-14), subject to the same police scrutiny and eligibility criteria as at initial registration.
  • If an executive becomes disqualified, the association must apply to replace that executive within 7 days. An INGO wishing to change its home country must re-apply for registration using Form-2.

4. Financial Management and Reporting Obligations

  • Registered associations must maintain systematic records of all donations received, including the amount, nature, method and donor particulars, with cash or transferred donations recorded via the association’s bank account.
  • Financial accounts must be maintained in a double-entry system and approved by board resolution, including a Financial Statement, Cash Book, General Ledger, Adjusting Entries Journal, Cash Flow Statement, Income-Expenditure Statement, Trial Balance, Fixed Assets schedule, and Balance Sheet.
  • Annual Reports and Financial Statements must be filed with the relevant Registration Board, and copies sent to the recommending government body. If the association’s objectives and activities cannot be carried out during any period, the reasons and the duration of inactivity must be stated.
  • Associations must also file a quarterly activities report with the relevant Township Administrator and the Township General Administration Department (“GAD“) in the area where their activities are carried out.
  • Annual Reports and Financial Statements must be filed in the Myanmar language.
  • A copy of the bank passbook reflecting deposits and withdrawals relating to the use of the association’s funds must be submitted to the relevant Registration Board once every three months.

5. Anti-Money Laundering Oversight

  • The Registration Board must scrutinize Financial Statements and Annual Reports for AML compliance and, if Money Laundering or Financing of Terrorism risks are identified, compile and forward relevant information to the Financial Intelligence Unit (formed under the Anti-Money Laundering Law).
  • Township GAD Administrators must promptly report to the Registration Board if they discover non-compliant associations and must notify the Financial Intelligence Unit if terrorism financing or money laundering is suspected.
  • The Financial Intelligence Unit may initiate prosecution under applicable law upon finding evidence of money laundering or terrorism financing.

6. Inspections and Administrative Measures

  • The Registration Board may investigate any registered association by electronic communication, written demand, summoning of Responsible Officers, or field visits.
  • If a violation is found, the Registration Board may impose one or more administrative measures using Form-17, and must notify the association within 7 days, informing it of its right to appeal to the next higher Registration Board within 60 days.
  • An association that disagrees with an administrative order may lodge an appeal within 60 days, attaching the original order and supporting documents.
  • If an association is convicted following action by the Financial Intelligence Unit under applicable laws, its Registration Certificate shall be deemed to have been revoked.

7. Winding-Up

  • A registered association wishing to wind up must apply using Form-20. The Registration Board will scrutinize the application against the relevant statutory provisions before approving dissolution.
  • Upon approval of winding-up, the association’s assets must be donated to another registered association or to a government body.
  • Association funds may not be spent or transferred for any purpose other than the originally approved objectives and activities, or on winding-up.

8. Other Notable Requirements

  • A registered association may not register under any other law.
  • The Registration Certificate or a copy must be displayed at all publicly visible locations at the association’s office and branches.
  • Associations must not engage in any acts that may harm the interests of the State.
  • Any new seal, logo or uniform design not proposed at the time of original registration must be approved by the Registration Board before use.
  • Any changes to the contact person, email address, office telephone or mobile telephone submitted at the time of registration must be promptly notified to the relevant Registration Board.
  • Any association registered under the previous 2014 Law that does not wish to continue under the new Law must apply for winding-up.

The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.