INGO GUIDE TO REGISTRATION AND MOUs

1INGO Guide to Registration and MOUs

INGO GUIDE TO REGISTRATION AND MOUs

Photo Credit : World Concern

INGO Guide to Registration and MOUs2@2018 Myanmar INGO Forum


CONTENT

1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1.1 About this guide

1.2 About the INGO Forum

1.3 Contexts for INGOs in Myanmar

1.4 Peer Support

2. Working with the Myanmar Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 2.1 Government structure

2.2 Ministries of relevance to INGOs

2.3 The 2008 Constitution

2.4 Legal and policy framework for INGO operations – the ARL and the DAP

2.5 A brief history of registration and MoUs

2.6 Introducing Registration and MOUs

3. Registration and MOU – Simplified process maps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 3.1 Introduction & Pre-Submission Relationship Building

3.2 Recommendation Letters

3.3 Temporary Registration

3.4 Approval Process

3.5 Receive Registration Certificate

3.6 Good practice

4. Registration – Key steps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 4.1 Introduction & Pre-Submission Relationship Building

4.2 Initial Discussions

4.3 Draft MOU

4.4 Supporting documents

4.5 Negotiation

4.6 Approval Process with Other Government Entities

4.7 MoU Signing

4.8 Variation between Government Departments

4.9 Good Practice

5. MOU – Key steps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

6. Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Visas Travel authorizations Taxation

7. Visas, travel authorisations and taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

INGO Guide to Registration and MOUs4


1. INTRODUCTION

1.1. About this guideThis guide has been produced by the INGO Forum to support INGOs in Myanmar to secure the necessary authorisations from the Myanmar Government to operate, principally through registration and Memoranda of Understanding (MOUs). The regulatory environment for INGOs in Myanmar is changeable, and guides such as this run the risk of being out of date as soon as they are published. Therefore, as well as outline the current laws, policies and procedures associated with registration and securing MOUs, the guide also looks at how INGOs should approach these requirements to ensure success. Whilst the written procedures may change, these advice notes include information about the ‘soft skills’, approaches and behaviours that work best.

During May and June of 2018 research was carried out with the following aims:

• To describe what factors INGOs need to consider in order to successfully navigate the regulatory operating environment in Myanmar.

• To produce a regulatory guide for INGOs considering or embarking upon registration and/or signing a MoU with government.

This research comprised a desk-based review of relevant laws and policies; an online survey of INGO Forum members completed in February 2018, and 12 interviews with INGO Country Directors and/or Government liaison leads in June 2018.

1.2. About the INGO ForumThe INGO Forum aims to influence the effectiveness and coherence of humanitarian relief and development assistance in Myanmar. We do this by:

• Facilitating an enabling environment to support INGO humanitarian and development work

• Promoting effective partnerships to enhance coordination and achieve better outcomes

• Creating a supportive platform to strengthen the sharing of information, dialogue and debate

INGO Forum members are committed to ensuring a better standard of living for all people in Myanmar by tackling poverty and promoting peace and prosperity. Our work is based upon shared common values and principles and is driven by the needs of our 100+ members.

1.3. Contexts for INGOs in MyanmarMyanmar is going through a process of reform and transition. The current operating environment for INGOs in Myanmar is highly dynamic and at times uncertain. For the large part Government is appreciative and welcoming of support from international organisations. However, a history of colonial aggression and exploitation by other countries still features in the narratives of both military and civilian factions within government, and as a result they can be highly sensitive to external criticism and perceived interference in national affairs.

In this context, the operations of INGOs are under closer scrutiny than ever before. Most INGOs in Myanmar understand the context well, having been in the country since the humanitarian response to Cyclone Nargis in 2008, or in many cases even earlier. However, against this backdrop, it might only take


a relatively minor regulatory infringement from one organisation to cause reputational damage affecting all INGOs.

Whilst a full analysis of these factors is beyond the scope of this guide, they nonetheless form the backdrop to all interactions with the Myanmar Government. This guide must not be used as a substitute for careful analysis and regular discussion with peers, to establish the most up-to-date contextual analysis possible before embarking on any engagement with Government.

National Laws and Regulations Affecting INGOs1

Relevant national legislation includes the following:

• Association Registration Law (2014)

• Unlawful Associations Act (India Act XIV, 1908)

• The Code of Civil Procedure (1979)

• The Electronic Transactions Law (2004)

• Burma Official Secrets Act (1923)

• The Law Amending the 1962 Printers and Publishers Registration Law (1989)

• The Law Amending Income Tax Law (2011)

• Section 5 of the Emergency Provision Act (1950)

• The Labour Organization Law (2011)

• Social Security Law (2012)

• Regulations relating to the Right to Peaceful Assembly and Procession (2012)

• Law on Peaceful Assembly and Procession (2011)

• Law Amending the Code of Civil Procedure (2008)

• Guidelines for UN agencies, International Organizations and NGO/INGOs on Cooper-ation Programme in Myanmar (1st version (2006); 2nd version (2011))

• Peaceful Assembly and Peaceful Procession Law (2014)

• Telecommunications Law (2013)

1.4. Peer SupportIt is hoped that this guide will provide a useful introduction to navigating the Myanmar Government’s bureaucracy. However, there is no substitute for reaching out to experienced colleagues and counterparts in other INGOs. In a too-often competitive environment for funding, it is often easy to forget that fundamentally we are all on the same team!

The INGO Forum holds a directory of INGO Government Liaison Officers (or their equivalents), to help facilitate informal networks for advice and support.

The INGO Forum exists because its members believe that collectively we can be stronger. Remember, then, that it is your Forum, and the Secretariat stands ready to support you. 1

1 http://www.icnl.org/research/monitor/Myanmar.html


Before embarking on a new relationship with Government, it is advisable to establish a broad working knowledge of its structure and functions. This section provides an overview, and then focuses on some areas of Government of particular relevance to INGOs.

2.1. Government structureTypical of modern democratic governments, the Union Government of Myanmar has its powers separated into the three branches of the judiciary, the executive and the legislature. The diagram below further breaks this down into its constituent parts:

2

There are currently (June, 2018) 25 Ministries3 in the Union Government

2 Aung Naing, 2017. Government Functions and Structures in the Union Republic of Myanmar [presentation]. INGO Forum-monthly meeting 04/09/17.

3 http://www.president-office.gov.mm/en/?q=cabinet/ministries

2. WORKING WITH THE MYANMAR GOVERNMENT


2.2. Ministries of relevance to INGOsAt least initially, the most important Government Ministry for an INGO is the Ministry of Home Affairs, which is responsible for registration of international associations. Next comes the relevant ‘line ministry’ – the ministry with whom you have agreed, or intend to agree, a MoU. There are, however, a number of Government entities that are of direct and indirect relevance to INGOs.

• The Cabinet. The Cabinet is the highest decision-making body within the Executive and has responsibility for sign-off on concessional loans. The Economic Sub-Committee of the Cabinet has responsibility for signing off all MoUs over US$1million.

• Ministry of Home Affairs (MoHA). As well as being the military-led department with responsibility for the country’s surveillance and security apparatus, and most of its administrative capacity, this is the Ministry that handles INGO registration, through the Union Registration Board.

• Ministry of Planning & Finance (MoPF). This Ministry’s main interest is the alignment of development assistance, including the activities of INGOs, with the strategies and plans of the Government. It does this primarily through the Development Assistance Coordination Unit (DACU) – a high level committee consisting of mainly MoPF ministers and chaired by the State Counsellor.

The DACU secretariat is provided by the Foreign Economic Relations Division (FERD) of MoPF, with whom the INGO Forum maintains a working relationship. The MoPF and FERD also play a role in developing strategies for the economic and social development of Myanmar, most recently through the Myanmar Sustainable Development Plan (MSDP); and policies for development coordination, including the Development Assistance Policy (DAP) (see below).

• Ministry of Foreign Affairs (MoFA). MoFA is described as the diplomatic front door for bilateral engagement between Myanmar and other countries. It therefore deals mainly with INGOs indirectly through foreign embassies and is an important consultee in the registration process.

• ‘Line Ministries’. Commonly referred to as ‘line ministries’, the range of Government departments with whom INGOs agree their MoUs provide the main conduit for INGO-Government liaison, receiving reports on an INGOs’ operations and seeking to align activity with government policies and plans. The following list is not exhaustive and aims to pick out the key Ministries that cover the majority of INGO activity:

o Ministry of Social Welfare, Relief and Resettlement (MoSWRR). A large number of INGOs have MoUs with this Ministry, primarily with the Department for Social Welfare (DSW) but also with the Department for Disaster Management (DDM) 4.

o Ministry of Agriculture, Livestock and Irrigation (MoALI). Many INGOs work with MoALI, the majority through the Department of Rural Development (DRD), and a number of others through the Department of Agriculture (DoA).

o Ministry of Health & Sport (MoHS). Unsurprisingly an important Ministry for INGOs, and many have MoUs through the Department of Public Health (DPH).

o Ministry of Education (MoE). Also, a key Ministry for INGOs, though fewer INGOs have MoUs than one might expect.

o Ministry of Natural Resources & Environmental Conservation (MoNREC)

o Ministry of Electricity & Energy (MoEE)

4 Note that in early 2018 MoSWRR was restructured to create three departments, where previously there were two. The main significance of this was to separate matters relating to displaced people and refugees, from disaster management, which were previously under the same department.


o Ministry of Transport & Communications (MoTC)

o Ministry of Commerce (MoC)

o Ministry of Hotels & Tourism (MoHT)

A full list of the Union Government’s Ministries can be found at: http://www.president-office.gov.mm/en/?q=cabinet/ministries

• Sector Coordination Groups (SCGs). In July 2017 the State Counselor announced the creation of ten SCGs, to replace a former structure of Sector Working Groups. The role of these groups is to coordinate investment and activity linked to each sector between government, development partners and the private sector. Each is chaired by a Union Minister, and the sectors are loosely aligned to Government Ministries (see list below). The INGO Forum plays a convening role to ensure appropriate representation of INGOs on each SCG, through open and transparent process of nomination and election.

List of Sector Coordination Groups (SCGs)• Agriculture & Rural Development

• Education & TVET

• Energy & Electric Power

• Environmental Conservation

• Health

• Job Creation

• Macroeconomic Management

• Nutrition

• Social Protection & Disaster Management

• Transport & ICT

In addition to the SCGs, there are a small number of ‘Non-Sector Coordination Groups (Non-SCGs)’ that cover more cross-cutting themes:

• Yangon Urban Development

• Statistical Quality Development

• Gender Equality and Women’s Empowerment

• Attorney General’s Office (AGO). Whilst some INGOs may have a more direct relationship with the AGO, through work on rule of law, for the most part the AGO is another of the Government entities with whom MoHA will consult before approving INGO registration.

• State/Regional Governments. Each state or region has a Regional Government or a State Government consisting of a Chief Minister, other Ministers and an Advocate General. Legislative authority resides with the State Hluttaw or Regional Hluttaw made up of elected civilian members and representatives of the Armed Forces. State and region divisions are considered equivalent, the only distinction being that states have large ethnic minority populations and regions are mostly populated by the national majority Burmese 5.

5 https://en.wikipedia.org/wiki/Administrative_divisions_of_Myanmar


In order for a line ministry to approve a MoU with an INGO, a recommendation is required from State/Region Governments. However, beyond this administrative requirement, it is important to maintain a good working relationship with States and Regions as this will assist with programme implementation.

List of Region and State GovernmentsRegions

• Yangon Region Government

• Mandalay Region Government

• Magway Region Government

• Sagaing Region Government

• Bago Region Government

• Ayeyarwady Region Government

• Taninthayi Region Government

States

• Kachin State Government

• Kayah State Government

• Kayin State Government

• Chin State Government

• Mon State Government

• Rakhine State Government

• Shan State Government

• Naypyidaw Council

• Local government. Below the level of States and Regions, there is little/no formal system of local government in Myanmar. However, local affairs are managed through Municipal, Township and Village Tract administrators staffed by the GAD (see above). Many Union Government ministries also have sub-state/region offices, including DRD, DSW and Health (Township Medical Officers).

• Ministry of International Cooperation (MoIC). In early 2018 this new Ministry was formed. Given the name, it is likely that this new Ministry will take on some of the functions currently performed by the Government entities above, however at the time of writing its formal role in respect of INGOs is not yet clear, however some INGOs are being told by their line ministry that MoIC is part of the MOU approval process.


2.3. The 2008 ConstitutionIt is important to note that the current constitution did not fully transfer power from the former military regime. The Tatmadaw (military) retain significant control and influence in three key ways:

• Appointment of Members of Parliament. The Tatmadaw appoints 25% of the MPs in both the Amyotha Hluttaw (House of Nationalities), a 224-seat upper house as well as the Pyithu Hluttaw, a 440-seat lower house (House of Representatives).

• Leadership of key Ministries. The Tatmadaw retains the leadership of the Ministry of Border Affairs, the Ministry of Home Affairs and the Ministry of Defence. The Ministry of Home Affairs includes control of the Police and the Special Investigations Department, and significantly the General Administration Department (GAD), a vast civil service body that staffs all State and Region Governments and the Naypyitaw Council, and local administration offices across the land.

• Influence into all parts of government. As well as controlling the pervasive GAD the military, inevitably after so many years in power, has connections with personnel in all part of Government, at all levels.

The current Government of Myanmar could be more accurately described as two governments, one headed by the NLD’s Aung San Suu Kyi and the other headed by the military chief Senior General Min Aung Hlaing.

Whilst traditionally the NLD and other political parties have opposed the military’s domination of public life, the reality of the relationship between the civilian and military components of the government on a day-to-day basis is more complex. In all dealings with government, INGOs should bear in mind that there are likely networks, connections and loyalties throughout Government that are impossible to fully understand, especially for an outsider.

2.4. Legal and policy framework for INGO operations – the ARL and the DAP

Whilst the list on Page 4 highlights a number of laws relevant to the operations of INGOs, the most important reference materials for INGOs are arguably the Registration of Associations Law 2014 (and its attendant regulations and by-laws), and the Development Assistance Policy (DAP), formally approved in February 2018.

Development Assistance Policy (DAP)

Registration of Associations Law 2014 - regulations


Before embarking on the processes required to register an INGO in Myanmar, and to secure a MoU with a relevant line ministry, INGO staff leading these processes should become acquainted with these documents.

Although the sections that follow attempt to describe the processes required, these documents provide the definitive Government sources of information.

Definition of an INGO 6

The 2014 Association Registration Law defines an organization to mean a “domestic non-profit association, organized by five or more persons, for the benefit of state and citizens, in line with the fundamental rights stated in the constitution, and which is working for an objective or an activity or the common interests of the members.” (Article 2(j))

An “International Non-Governmental Organization” is defined to mean “an organization formed in a foreign country and registered with the Union Registration Committee, with the intention to perform any social activity within the country.”

2.5. A brief history of registration and MoUsINGOs have been required to register with the Government in order to work in Myanmar for decades. The 2014 Law, however, removed a number of barriers and sought to make the process much clearer.

Similarly, the requirement to have an MoU in order to work in Myanmar has been informally in place since the 1990s. It became formal government policy under the USDP Government (2010-2015), with the requirement set out in the ‘Guidelines for UN Agencies, International Organizations and NGO / INGOs on Cooperation Programme in Myanmar’, also known simply as ‘the guidelines’ 7.

The DAP (see above) formally superseded these guidelines and is now the recognised Government statement of policy on development coordination, including MoUs. However, at the of time writing, the DAP is still being rolled out and the practice of different line ministries may not always reflect the policy.

2.6. Introducing Registration and MOUsThe flow chart below sets out a simplified process for both securing Registration and MOUs.

Registration: Required for all INGOs wishing to work in Myanmar, applications must be made to the Ministry of Home Affairs (MoHA) and Registration Certificates last for 5 years from the date they are approved. The process is one of vetting the credentials of your organisation and ensuring, basically, that you are who you say you are.

MOUs: Required in order for an organisation to deliver it programme(s) in Myanmar, applications for your MOU must be made to the appropriate line ministry. Generally, MOUs have a 3-year duration, however some INGOs have been able to secure 5-year MOUs. The process is designed to ensure your programme will address real need and supports the delivery of Government strategies and plans.

6 http://www.icnl.org/research/monitor/Myanmar.html

7 http://www.ibiblio.org/obl/docs3/guidelines-English-official.pdfa


Registration and MOU: Simplified process map

* There is an inter-relationship between the Registration and MOU processes. If an INGO is managing both simultaneously, a letter of intent to work with a line ministry may be used to progress registration (however some INGOs report that this can be difficult/impossible to get hold of); and vice versa the temporary registration letter can be used to progress the MOU.


The steps below set out an approach to securing INGO registration in Myanmar, based on 12 interviews with INGO Forum members’ Country Directors and Government Liaison Officers (or equivalents).

A strongly advised first step, echoed by all those interviewed, is to talk to peers, particularly counterparts in other INGOs, to get an up to date picture of the situation. Some INGOs are part of alliances and these can be an excellent source of advice and other useful resources and may even have a dedicated government liaison expert on their staff.

3.1. Introduction & Pre-Submission Relationship BuildingAs with most professional contexts, personal relationships are key, and establishing a good working relationship with government officials before formally submitting documentation is critical. This is especially true for INGOs who are completely new to Myanmar.

One obvious way to do this when embarking on the registration process is to visit Naypyitaw and make appointments to see a number of relevant departments. The Departments below are not necessarily in priority order, however many agreed that a trip to the Registration Office is a good first step.

• Registration Office, MoHA

A number of INGOs reported how helpful it was to visit the Registration Office situated over the road from MoHA in Naypyitaw. Here you can get advice on the registration process and pick up all the necessary forms you need. Make an early phone call followed by a visit and cultivate a good relationship.

• Ministry of Home Affairs (MoHA) / Ministry of Foreign Affairs (MoFA) / Ministry of Planning & Finance (MoPF)

Given their role in the registration process, it is a recommended courtesy to seek a meeting with the Ministers of these three Ministries, to introduce your organisation if registering for the first time. The Minister’s office may delegate to a Deputy or senior official, but this is nonetheless a worthwhile step.

• Line ministry In your time working in Myanmar your relationship with your sponsor line ministry is arguably your most important government contact. Establishing an open and honest relationship here will pay dividends during your time working in country.

At your first meeting with government ministries, take along light summaries of your organisation – its mandate, ethos and HQ location, for example – and offer some insights in to how you would might support Myanmar Government’s aims. Doing some homework on relevant government strategies/plans will help, perhaps starting with the newly drafted Myanmar Sustainable Development Plan (MSDP).

Hint:It might seem obvious but make an appointment! Whilst some Ministry’s may be very happy to meet with you without prior arrangement, for many others this will set a poor example. A possible exception is the Registration Office, which seems to be set up to function as a ‘drop-in’ advice centre.

3. REGISTRATION – KEY STEPS


Formal Registration ApplicationNote: The Registration of Associations Law 2014 allows for registration of INGOs at township, district, state/region and union level, however in this guide we refer only to registering at Union level, as we are not aware of any INGOs who have registered instead at smaller geographical scale.

Once you have cultivated a good relationship with relevant government departments and they know your application is coming, it is time to pull together the necessary documentation. The first step is to read though the law and associated regulations - this guide is no substitute for familiarising yourself with the relevant documents.

There are a number of documents required, for new registration:

• Cover letter

• Form 3 – Application for Registration Request

• Form 4 – List of Executive Members of Association Organisation, includes senior management team and national staff members

• Form 4A – Curriculum Vitae of Executive Members of Association

• Recommendation letter from MOU line ministry/ministries from state and region where project implementation takes place (see below)

For renewal of registration:

• Cover letter

• Form 2 – Application for Exchange/Renewal of Registration

• Form 3 – may also be required for renewal

• Form 4 – List of Executive Members of Association Organisation

• Form 4A – Curriculum Vitae of Executive Members of Association

• Recommendation letter from MOU line ministry/ministries (see below)

• List of funds and assets owned by the association (financial statement plus asset list)

• Previous registration certificate

• Staff list / organisation structure / articles of association

• Recommendation letter from Yangon Region Government

• Annual Report for last 3 years if the organization did not submit at the end of December yearly

• Financial Report for last 3 years if the organization did not submit at the end of December yearly

• Briefing of annual reports for previous 2 years is required (unless regular reports were sent)

Hints:- In your cover letter, refer back to any introductory meeting(s) you may have had with MoHA, and briefly

introduce your organisation and your planned programme. It doesn’t hurt to be complimentary and/or supportive of the Government’s agenda/strategies/plans!

- With Form 3 you need to provide details about your planned programme in Myanmar as a separate attachment.

- When requesting renewal you will need to provide additional information, notably financial. Some INGOs supplement accounts and asset lists with information about tax exemption agreements, and their audit clearance/bankruptcy statement, for example.

- If your organisation is new to Myanmar and does not yet have an executive board, you may need to create one: list senior and other staff members or advisers in Form 4.


3.2. Recommendation LettersAlong with the various forms, you are expected to submit recommendation letters from the line ministries with whom you have signed an MOU:

• If you are registering for the first time, you should provide a letter from the relevant line ministry/ministries confirming that you are in the process of agreeing an MOU. You should bear this in mind when having your initial discussion with your line ministry/ministries and seek confirmation they can provide this.

• If you are renewing your registration, you should provide the MOU and information/reports about the delivery/achievements of your programme.

The line ministry concerned may send their recommendation letter direct to MoHA, and may or may not provide you with a copy. Therefore, it is advisable to follow up and ensure this is happening.

Some INGOs recommend also including with your application other support or recommendation letters that support your case. For example, a number of INGOs included recommendations from their international donors.

3.3. Temporary RegistrationOnce you have submitted the documentation, you should receive a receipt (Form 5).

According to the regulations, INGOs should then receive, within 7 weeks, a letter confirming that MoHA is reviewing your application. This letter will supply you with a temporary registration number, and this is an important document establishing your legitimacy in advance of securing the formal Registration Certificate.

You can use this letter for visa applications, for example, although some INGOs have reported difficulties with immigration officials where they have less experience (e.g. Mandalay International Airport).

Photo Credit : Progetto Continenti


3.4. Approval Process From the initial submission of documentation, INGOs can expect it to typically take between 3 and 6 months to secure registration. The Ministry of Home Affairs (MoHA)’s due diligence on your application will include:

• For the registration renewal, MoHA send the letter to the township where the country office is located and ask the comments and recommendations. A visit by township authority is conducted to the country office and interviews some executive members about the organization, staffing, and financial status, took pictures of the office etc

• Special Branch may also visit your registered office address. They may wish to see documents of staff, such as passports with valid visas.

• The respective Township Administrator will lead the team to visit the organization. The team members will be Township Police Officer and LAW Officer. After their visit to the organization, the Township Administrator will send a recommendation letter to the Yangon Region Government.

The organization should prepare the following documents before the Special Branch team visit.

1) Funding status

2) Copies of List of Executive Members of Association Organization (Form 4)

3) Copies of Personal information of Executive Members (Form 4 A) attached passport/ NCR and Visa page

4) The last bank statement and copy of bank book

5) Copy of Expenditure

6) Copy of Annual Report

7) Copy of Inventory and Fixed Asset list

8) Copy of office rent contract

9) Copy of MOU

• Background checks will be carried out with Ministry of Foreign Affairs (MoFA). MoFA will contact the embassy of your organisation’s home country in Myanmar, and the Myanmar embassy in your organisation’s home country.

3.5. Receive Registration Certificate

Within 3 to 6 months, all being well, you will receive an invitation from MoHA to visit Naypyitaw and receive your Registration Certificate. When you receive notification that the Ministry is ready to approve the registration you will be asked to deposit the following registration fees:

• 5 lakhs (500,000) Kyats (approx. US$365) – for new registration

• 1 lakh (100,000) kyats (approx. US$73) – for renewal

Keep your Registration Certificate safe! It is arguably the single most important document for your organisation when working in in Myanmar, and you will need it for:

• Visa applications (original needed)

• Travel authorisations

• Securing MOUs with other government ministries

• Confirming your status in funding applications to international donors


3.6. Good practiceThere are a number of ‘dos and don’ts’ that INGOs more experienced with these procedures have pointed out. The most consistently raised suggestions highlight the importance of good working relationships, making sure the right person is leading the process, and getting the timing right.

Specific suggestions relating to establishing and maintaining good working relationships with key government officials, included:

• Establish rapport with staff at all levels in the relevant ministries, from the administrative staff in the Registration Office, right up to the Minister and the Permanent Secretary, if possible.

• Follow-up periodically to see how your application is progressing. Striking the right balance between being proactive, whilst not appearing impatient, is important. Follow-up over the phone is often best, and a suggested timing is 10-15 days after your initial application, if you haven’t heard anything.

• In your initial round of visits, take along summaries, books or glossy publications that show your organisation in a good light.

• As well as visiting government officials at the start of the process, use other periodic visits ‘up-country’ to show your face. Make an appointment to pop in, ask how things are progressing and share your progress with establishing your programme.

• An ‘unofficial’ and friendly style can be helpful, although you need to careful not to be over-familiar.

• Network with your opposite numbers in other INGOs, such as through the INGO Forum and/or the Admin/HR working group. Contact the INGO Forum secretariat for more information.

Another important consideration is who should lead the process on your side. INGOs interviewed for this guide offered a number of thoughts on this:

• Attitude and behavior is often more important than knowledge and experience, and it is important that whoever is representing your organisation with government does so with appropriate humility, professionalism and charm. As one INGO put it, to government officials they should be “neither a brother/sister, nor an enemy”.

• All agreed that consistency is important. Having one focal person in your organisation dealing with the process from the outset will help those all-important working relationships to develop. Using external consultants or losing key staff in the middle of the process can slow things down.

• Giving the lead role to an internal member of your team, even if their expertise is not in government liaison, may be far preferable to hiring an external consultant. This is because they will often be required to respond to questions about your organisation an external person will find more difficult. They are also more likely to have good working relationships with your programme teams, and so may have easier access to programme information.

• Very few INGOs chose to enter this process without Myanmar national staff taking the lead role. There is obviously a huge advantage regarding language and an understanding of Myanmar professional etiquette. However, many government officials will also be pleased to see Myanmar nationals employed in INGOs and taking leadership roles, so this can really help with perceptions of your organisation.

• If you have local/national NGOs working with you as partners you may wish to consider how they can support the process, especially if they already have strong links with government.


It is very important that you allow enough time for the process. If you follow the advice given in this guide, you might secure your registration within 6 months, so for a renewal, start the process at least 6 months in advance of the expiry date of your current Registration Certificate.

Note that experiences regarding the length of the process are highly variable, with some reporting a renewal taking only one month, to others who have been waiting for 2 years. This upper limit is highly unusual, however.

Other things to considerDuring the course of the interviews INGOs had a number of other pieces of advice to offer:

• Read the back of your Registration Certificate before you frame it and put it on the wall! Here there is important information, including instructions for your annual reporting requirements (see below).

• Having your Registration Certificate re-issued, perhaps due to your INGO changing its name or ad-dress, can cause confusion. Consider whether this is absolutely necessary. However, for changing the address of the office, the whole registration does not need to be changed. Instead, a change of address certificate is issued (with the list of INGOs that changed the address at the same season) by MoHA.

• Consider establishing a small internal project team to manage the process. INGOs who took this approach often fared much better than those who simply tried to fit the process around their other work. Good links between your programme/project staff and government relations staff are valuable.

• Some INGOs (see also reporting section below) choose to routinely share the activity reports they produce for their line ministry with MoHA, on the basis that it keeps them in touch with your activities.

• Similarly, many advised that it is important to maintain the impression as INGOs that you are not hiding anything. Erring on the side of sharing and being proactive and forthcoming with information can pay dividends in the long run – notwithstanding the many and varied challenges sharing information with government may pose for some of your activities. This is a judgement about risk vs reward you will need to take internally.


The steps below set out an approach to securing INGO MOUs in Myanmar, based on 12 interviews with INGO Forum members’ Country Directors and Government Liaison Officers (or equivalents).

As with Registration, begin by talking to your peers, particularly counterparts in other INGOs, such as through the INGO Forum or through alliances your organisation may be part of.

4.1. Introduction & Pre-Submission Relationship BuildingAlso, as with registration, ‘doing the rounds’ with key government departments is an important early step. When developing your MoU, however, this will be more focused on the individual line ministry with whom you want to sign a MoU with.

Whilst many of the good practices in this guide are applicable to both registration and MOUs, note that agreeing a MoU with a line ministry is a far more involved process than Registration, and will require detailed discussion and negotiation on matters of policy and programming. There is also a slightly more complex approval process with other government departments as well, so regular follow-up may be more time-consuming.

That said, it is advisable that you enter the MOU process in a spirit of positivity. Refining your programme plans with government’s input can benefit your programme and provide a valuable opportunity for government officials to learn about your organisation’s work.

Seeking meetings with the Minister, the Director General or other senior officials is a good first step for Country Directors, although this will not always be possible. If you can get such a meeting, use it as an opportunity to introduce your planned programme, and come prepared to talk about how you can support the department’s existing strategies and plans. You may want to consider giving a presentation to talk about your work.

You will often then be referred to a ministry’s International Relations Department (IRD) or similar, and this is where you will get the relevant guidelines and templates for the MOU process.

Hints:Whilst all government ministries are formally required to follow the Development Assistance Policy (DAP), at the time of writing (June 2018) there is some variability in the extent to which it is being followed. It is a good idea to specifically ask whether they are using the process and templates in the DAP, or whether that Ministry is following its own templates and procedures. Even where the newer templates in the DAP are being used, if you are renewing or extending an existing MOU you might be asked to use an older, pre-existing template. It pays to get absolute clarity, to avoid the frustrating experience of having to re-write your entire MOU in new template at some point during the process.

4. MOU – KEY STEPS


A note on working without an MOUSome INGOs have worked in Myanmar without an MOU. Most commonly, this is through using some kind of letter of intent/recommendation from a line ministry, and usually as an interim measure while waiting for the MOU to be approved. It is a good idea to request this from the line ministry you are working with, as this may prove invaluable during the mobilisation phase of your programme. It can be used to gain to access to areas where you want to conduct assessments, or get visas to bring in new staff, for example.

A small number of INGOs may have operated longer term with only a letter of intent/recommendation, or without any formal documentation at all. You should be aware that this places your organisation in a precarious position and is not advisable, especially if you intend to implement long-term development assistance in fields closely aligned to government service delivery (e.g. health, education, social welfare).

4.2. Initial DiscussionsNow that you have the templates and guidance note you need, you will want to begin drafting your MOU. At this early stage it is good practice to seek meetings with government officials relevant to your programme plans. Most MOUs are signed with specific departments within the line ministries, such as the Department for Rural Development (DRD) with the Ministry of Agriculture, Livestock and Irrigation (MoALI) or the Department for Social Welfare (DSW) within the Ministry of Social Welfare, Relief & Resettlement (MoSWRR).

Now is the time to develop your relationship with these departments and teams, and you may be asked or wish to seek meetings with them to go over your plans in more detail and establish links to relevant government plans.

Government Sector PlansWhen discussing your planned programme with Government you should seek to establish links with Government strategies and plans wherever possible. The more your priorities are aligned with those of the Government, the more supportive they will be. Below are some of the key strategies/plans:

• Myanmar Sustainable Development Plan (MSDP)

• National Education Strategic Plan (NESP)

• Agricultural Development Strategy (ADS)

• National Social Protection Strategic Plan (NSPSP)

• National Health Plan (NHP)

• National Plan of Action on Nutrition (MS-PAN)

• National Environmental Policy & Strategy Master Plan


At these initial meetings, you will be asked a lot of questions, so it is important to come prepared, perhaps with a first draft of the MOU already prepared. It is also possible you will be asked to focus on particular areas or types of activity, perhaps based on officials’ views on where they have gaps in provision. In early discussions it is important to respectfully listen and offer to take on board or consider suggestions. Getting into a negotiation too soon may be counterproductive in the long run.

The outcome of discussions should be a clearer understanding of the Department’s expectations, useful pointers about what you need to cover in your MOU (and in what level of detail), and an invitation to submit a full draft MOU.

4.3. Draft MOUThe templates to refer to in the DAP can be found in Annex E, on page 66. There are two MOUs here, the second is more suited for INGOs, who in the DAP are referred to generically as PID, or ‘Partners in Development’.

The more detailed work will not be in preparing the MOU document itself, but in preparing the annexes that go with it (see supporting documents below), including a detailed activity plan and budget. Whilst a small number of INGOs have been able to negotiate MOUs with broad-brush, national-level activity plans, most are asked for a level of detail that includes precise budget allocations for individual, named townships.

t

Hints:A number of INGOs recommend establishing a small project team within your organisation to manage the development and approval of your MOU. The team could work under the direction of your government liaison lead, and bring together programme and field staff, policy/advocacy experts and senior management. Organising in this way and managing the process as a discrete project is a good way to ensure appropriate time and resources are allocated.

Working closely with management and programme team(s), you should prepare the draft MOU and get it signed off and approved internally, as required, providing the level of detail and information requested by your line ministry.

You will need to get your draft translated into Burmese and submit the document to your line ministry in both languages. It is sensible not to translate the document too early in the drafting process as there will be many iterations.


4.4. Supporting documentsThe exact format and level of detail required in the documents supporting your MOU will vary significantly

according to your line ministry. Some may have specific formats/templates, others will accept information

submitted in your own format.

Typically, the pack of documents you submit will include (this may differ from ministry to ministry):

• Cover letter referring back to earlier discussions with ministry/department(s)

• Summary of your organisation (such as your standard brochure or pamphlet)

• Plan of operations or ‘programme paper’ summarising the activities you would like to undertake and

where, including budgets allocated to individual activities

• Detailed budget breakdown, typically in an excel spreadsheet

• Registration certificate, or if registration has not yet been secured a letter from MoHA confirming that

you are in the process

• If renewing, reports on programme outcomes under the previous MOU

Hints:A general rule-of-thumb for submitting any documentation to Government is to send it both by email and to follow up by sending hard copies by courier. Many INGOs also send documents by fax, however this is an increasingly obsolete practice.

4.5. NegotiationFollowing submission of your draft MOU and supporting documents, the Ministry/Department(s)

concerned will acknowledge receipt (it is worth following up to make sure it has been received). Before

any formal discussion or negotiation begins there may be minor requests for clarification.

At some point you are likely to be invited to visit for detailed discussions about your MOU and planned

activities. Whilst the process at times can seem inflexible, there is some considerable room for negotiation.

A logical delegation will include the Country Director, Government liaison officer and relevant senior

programme staff, to help answer any detailed questions about implementation. It is worth spending some

time in advance thinking about likely questions you may get asked and being prepared to answer them.

Perhaps consider asking colleagues to role play Government officials and conduct a mock meeting!

In some cases, these meetings might include senior officials from a number of departments, and you may

be asked to prepare a PowerPoint presentation. Whilst this may seem daunting in the vast majority of

cases this is not designed to catch you out. Departments for the most part wish to understand and absorb

the details, offer constructive feedback and provide valuable technical inputs. Enter the negotiation in a

spirit of openness and positivity. Adopting a defensive stance may not yield the desired outcome.

Some of the most common changes requested in these meetings involve adding or removing certain

geographical locations. This is often driven by perceptions of a need to distribute INGO activity evenly

around the country. In your responses refer to the evidence / needs assessments and calmly make the

case for the activities you wish to deliver. It also helps, however, to show flexibility and responsiveness

to Government requests.


At other times the request to add/remove locations will be driven by political sensitivities, particular in

the case of INGOs wishing to work in Rakhine, Kachin, Shan and other areas affected by conflict. Pressing

your case here is more challenging. Bear in mind that sometimes the line ministry you are working with

is sympathetic to the need for your programmes in such sensitive locations but does not wish to be seen

submitting such plans to other government entities they know will not endorse them. Be sensitive to this

possibility. At least one INGO has been advised by their line ministry not to include sensitive locations in

the MOU, but rather once it is approved to get that area added through a letter of variation. This might

be an option, but we would advise caution in suggesting this.

Overall, changes to draft MOUs requested by line ministries usually include:

• Addition/removal of certain geographical locations

• Addition/removal of certain activities. This could be on the basis of that ministry’s current priorities,

activities outside their departmental mandate, perceived level of need and/or politically sensitive

reasons

• Further detail on the level of government involvement in implementation

• Further detail on your programme’s alignment with Government strategies

• Budget allocations. Some Departments (notably DSW), prefer to see higher budget levels, and we

have even heard reports that they won’t sign MOUs worth less than US$5million. Other departments,

e.g. DoA, usually asks for a very detailed budget plan & very specific locations of projects

• Information on level of collaboration with other development partners

Hints:If you are dealing with a line ministry that wants to see high budget allocations (eg over US$5m), you may be inclined to build up your programme to this value in order to get it approved, on the basis of projected/unsecured funds. This is not an uncommon strategy, however bear in mind that when you are required to report on your programme against the MOU, you will be asked to explain any underspend.

In addition to meetings, detailed negotiations will continue by correspondence and you can expect a

lot of back-and-forth. Some INGOs report that typically up to 10 different iterations of the MOU will be

submitted for review during the negotiation phase, with a nvumber of trips to Naypyitaw.

4.6. Approval Process with Other Government EntitiesOnce the line ministry is happy with the draft MOU a process of approval with other line ministries will be

initiated. This will include, but may not be limited to:

• Ministry of Planning & Finance (MoPF) – Foreign Economic Relations Department (FERD)

• Ministry of Home Affairs (MoHA)

• Ministry of Foreign Affairs (MoFA)

• Attorney General’s Office (AGO)

• Ministry of International Cooperation (MoIC)

• Relevant State/Region Governments


In some instances, the INGO will be required to secure letters of recommendation themselves. If this is

the case, the letters may be sent direct to your line ministry so it is important to follow up and request a

copy. However, some INGOs report that these recommendation letters are confidential and will not be

shared. At the very least, try to find out whether the letters have been sent or not.

With all these other government entities you should consider making courtesy calls or visits to ensure

they are aware of your organisation and your planned activities. This is especially true for state/region

governments for the locations where you plan to work. Make good use of your field teams and/or your

local partners, where possible, to build good relationships and support for your projects.

As stipulated in the DAP, if the value of your MOU is over US$1million, a proposal will be submitted to the

Economic Sub-Committee of Cabinet (EC) and the Development Assistance Coordination Unit (DACU).

To date a number of INGOs have had their MOUs submitted to the EC/DACU and at the time of writing

(June 2018) this has not presented problems.

4.7. MoU SigningOnce the MOU has been agreed by your line ministry and endorsed by all other necessary government

departments, you will be invited to Naypyitaw for a signing ceremony. In the past these were relatively

lavish receptions in hotels and conference venues, however recently they have tended to be more

low-key. Often you will attend with other INGOs approving their MOUs at the same time.

t

Hints:Make allowance for the cost of the MOU signing. You will be required to pay for copies of the MOU itself, the hiring of the venue (if applicable), and maybe even the ceremonial pen for signing! If attending along with other INGOs these costs will be shared. It is strongly recommended that you seek clarity on this before the big day. Also bring your seal/stamp to press on to the MOU document.

4.8. Variation between Government DepartmentsThe process above describes a general approach based on the experiences of the INGOs interviewed,

and the procedures outlined in the DAP. As noted already, however, these is a certain amount of variability

across line ministries. Set out below are some of the main differences noted.

Ministry of Social Welfare, Relief & Resettlement

• Since MSWRR is now in three departments, check to see which department you should first liaise

with.

• For the most part DSW is using the DAP templates for MOUs, for renewal/extension it may be

acceptable to use the previous MOU in the same template (rather than copying everything into the

DAP template).

• DSW appears to be the department most prone to requiring a budget of US$5m or above in order to

agree an MOU. Others report that this requirement is US$3m, and/or a minimum of US$1m for each

individual project. The Department of Disaster Management (DDM) on the other hand, appears to far

prefer INGOs to submit accurate, true-to-life budget information.

• DSW/DDM are likely to request the addition of a clause requiring the INGO to response to ‘emerging

needs’, in order to ensure support in the event of natural disaster or other major incident.


Ministry of Education

• MOE seems to be more willing than others for INGOs to work under a letter of intent, or a more

light-touch MOU for specific activities.

Ministry of Agriculture, Livestock and Irrigation

• The Department for Rural Development (DRD) was one of the first to start using the DAP templates

and procedures.

• DRD take a close interest in INGOs’ programmes and may ask for a lot of supporting information

about activities and budgets.

• Some INGOs report being asked to remove activity in sensitive locations, references to activities such

as peace-building. The impression given is that this is about wishing to focus MOUs on areas relevant

to DRD’s specific mandate.

Ministry of Health & Sport

• The MoHS often does things differently, and MOUs are no exception. They may use the DAP

templates at some point in the future but at the time of writing (June 2018) they were using their own

templates and procedures.

• In addition to State/Region Government approval, some INGOs have reported needing Township

Medical Officer (TMO) sign-off on their MOUs.

4.9. Good Practice

Typically, the process of securing your MOU can take anywhere between 6 and 18 months. INGOs who

have reported securing their MOU in more, or less, time than this are not typical cases. As mentioned

above, try to secure a letter of agreement at an early stage from your line ministry so you can at least

begin needs assessments and/or mobilisation of resources.

As with registration, key to good outcomes with your MOU will be the quality of the personal relationships

and rapport you are able to establish with your line ministry and other government representatives, at all

levels. And as with registration, this often means making sure the right person is leading the process on

your behalf. Also:

• Check-in routinely with the relevant focal person in the Ministry/Department you are working with.

Work methodically through the checklist they provide and keep them up to date with your progress,

providing information on time. Send documents by email and by courier, and follow-up regularly over

the phone.

• Make careful choices about language in your MOU drafting, particularly when it comes to project

names, to ensure titles cannot be misconstrued as being beyond the mandate of that department

and are unlikely to inflame political sensitivities. Check to find out if the MOU needs to be translated

into Myanmar and if yes, which Myanmar script is accepted by the line ministry.

• View with a healthy dose of skepticism any tendency to take the State Counselor’s name in vain,

especially when used to arbitrarily change rules or procedures. Being familiar with the process in the

DAP will help you.


• Allocate sufficient time to gather information and complete the process, but be flexible, you may be

required to travel to Naypyitaw at a moment’s notice. If this happens, be sure that you have someone

who can deputise if the Country Director or other lead person is on leave. Be patient. The process

takes time. Follow-up should be courteous yet relaxed and informal.

• For a Country Director, having multiple MOUs can be a badge of honour, showing all the different

areas where your INGO can work. For programme and administrative staff, however, every MOU

brings a significant amount of additional work, not just for the preparation and agreement of the

MOU but also the routine reporting requirements. Bear this in mind and consider carefully which is

the right line ministry for your activities. For programmes that overlap multiple Ministries this is not

always straightforward.

• Bear in mind the response you get from government officials, even within the same department, can

vary considerably. Think about how you present and talk about your programme in order to speak to

different audiences within government.

o Experienced officials who have worked under the military regime may like hierarchical power

structures, technocratic project information and ‘hard’ project outcomes and results.

o A newer generation of civil servant may be more open to narrative descriptions and working

in diverse partnerships towards less immediate outcomes, e.g. through technical assistance,

knowledge sharing, capacity building and awareness raising.

• Be prepared to answer difficult questions, but sometimes saying nothing is best! Don’t pre-empt a

government requirement that you have heard about elsewhere, because asking the question may

yield the ‘wrong’ answer. For example, one INGO reflected that they had expected to be asked to

conform to a 50-50% split between certain beneficiaries in their MOU. In the event, this was not

raised (by that particular line ministry), however they felt sure if they had asked about it, it would have

been imposed.

• When talking about previous successful programme implementation, frame your success as the

success of the Government. Many government officials are motivated, as you are, by the drive to

make a difference and improve their country. Take every opportunity to make them feel part of the

successful implementation of development activities.

• Choose your project area wisely, based on the evidence but also with an understanding of the current

situation on the ground. If you want to work in sensitive locations consider trying to secure a more

general MOU and then seeking to amend later.

• Some Ministries will require a specific or a maximum proportion of funding for management and

administration costs. It may be a good idea to build flexibility in to your programme in this respect.


Both the terms of your Registration and your MOU require routine reporting, as follows:

• Registration: Typically requires you to submit an annual report to the Ministry of Home Affairs (MoHA) including, for example, your accounts (audited if possible) before 20 December every year, covering the period of 1 January to 31 December.

• MOU: Routine activity reporting against your MOU. Reporting is typically monthly, but with many Ministries this is negotiable. It is not uncommon for INGOs to submit quarterly or 6-monthly reports.

Many INGOs share their routine report to their line ministry also with MoHA, as a matter of courtesy.

It is recommended that INGOs seek absolute clarity on their reporting requirements during the negotiation phase of the MOU. Line ministries are likely to provide reporting templates requiring reporting on a monthly/quarterly basis.

Note that if an INGO had ‘over-budgeted’ – i.e. signed an MOU with a total programme value higher than their secured funds or currently planned activities – they will be required to provide credible explanations for under-spending if attending meetings about their reports.

5. REPORTING

Photo Credit : NRC


From an INGOs point of view, two of the most important functions of your Registration Certificate and your MOU are to help secure visas and travel authorisations (TAs) for international staff:

• Registration informs the authorities that your visa/TA is sponsored by an officially recognised organisation

• MOUs typically contain a clause requiring the line ministry to help you with securing visas/TAs associated with your programme

At the time of writing (June 2018), information and advice on visas and TAs from the INGOs interviewed included the following:

VisasWhilst some INGOs stated that visas for international staff have become more problematic in recent months, most felt the processes were relatively straightforward.

A number of INGOs mentioned the importance of talking to new staff about the various visa options and what they would like to do to fit their individual contract and circumstances and the needs of the organisation.

6. VISAS, TRAVEL AUTHORISATIONS AND TAXATION

Photo Credit : ActionAid


At the time of writing a number of Myanmar Embassies in the region, including Bangkok, Phnom Penh, Hanoi and Kuala Lumpur, are issuing multi-entry, long-stay visas. Only visas issued in overseas embassies can be extended by Government in-country, however this may vary from time to time, so it’s good to check with peers on the visa process.

Allow 6 weeks for processing time, or in the case of VOA, 3 weeks. Be patient, as paperwork may not arrive until less than a week before the entry date. The cost of visas is as follows:

• 28 days VoA with Training/meeting package - US$40

• 70 days VoA with 3 weeks advance request to line ministry and show the letter to immigration officials they will give 70 days – US$50

Some INGOs recommend following up with the Ministry of Immigration to check that they have received the relevant information from your sponsor line ministry, in order to process your application.

Other notable difficulties have included:

• Seemingly arbitrary decisions on arrival by immigration officials, eg only issuing 28-day, rather than 70-day VOAs.

• Certain nationalities facing particular difficulties on arrival.

• Mandalay International Airport has less experienced immigration staff and so may be more prob-lematic, especially if visa is supported by temporary letters of approval rather than full Registration Certificate.

Travel authorisationsThe situation regarding TAs is in constant flux. The DAP states that INGO staff need a TA to travel to any ‘restricted areas’ however these areas are constantly changing, and generally include sensitive conflict areas which frustratingly are often the very same places INGOs want to access, given the greater humanitarian and development needs in such locations.

INGOs recommend applying at least 6 weeks in advance. The approval process is handled by your line ministry. However, a couple of INGOs recommend contacting your focal person in MoHA before applying to check if the restricted area list has changed. MoHA and the Tatmadaw regularly circulate the list with the ministries and you may find areas you wish to travel in have had their restriction lifted.

Line ministry advice on TAs is highly variable and often not in-step with the views of the security services. For example, one department has given advice that you don’t need a TA for foreigners visiting areas included in the MOU. But it is highly likely that the General Administration Department (GAD) would not recognise this position.

A particular challenge can be securing TAs for visiting INGO staff from HQs.

At the time of writing (June 2018), the Foreign Economic Relations Department (FERD) in the Ministry of Planning & Finance (MoPF) was advising at least one INGOs that they are not yet implementing a DAP requirement for FERD to process TAs applications, and that INGOs should continue working through line ministries.

TaxationThe current situation regarding tax for INGOs is in flux, with recent announcements that tax exemptions will be more broadly applied to INGO activities. How this will be implemented is also not clear, and the INGO Forum will keep this under review and provide regular briefings.

In the meantime, INGOs are advised to continue seeking clauses in their MOUs that require line ministry support for tax exemptions.


Resource library (forms, templates):https://drive.google.com/open?id=1Hzt7ZWImtqKXKJg5R_i3Sx0nuTXfaVWs

Development Assistance Policy (DAP)- Burmese- English

Registration of Associations Law 2014 (ARL)- Burmese- English

Myanmar Sustainable Development Plan (MSDP) consultation draft- Burmese- English

Government Ministries/Departments:- Ministry of Planning & Finance o Foreign Economic Relations Department- Ministry of Home Affairs o Registration- Ministry of Foreign Affairs o State Counsellor’s Office- Ministry of Health & Sport- Ministry of Social Welfare, Relief & Resettlement o Department of Social Welfare- Ministry of Agriculture, Livestock & Irrigation o Department of Agriculture o Department of Rural Development- Ministry of Education- President’s Office o Cabinet- Attorney General’s Office- Ministry of Natural Resources & Environmental Conservation- Ministry of Electricity & Energy- Ministry of Transport & Communication- Ministry of Commerce- Ministry of Hotels & Tourism- Ministry of Information- Myanmar Development Institute (Facebook)

Other useful links:- INGO Forum Myanmar- MIMU- Mohinga- ICNL Myanmar page

7. USEFUL LINKS

https://ingoforummyanmar.org/

http://themimu.info/

https://mohinga.info/en/

http://www.icnl.org/research/monitor/Myanmar.html

https://www.dropbox.com/s/sj84vt7czfq0qzr/DAP%20Myanmar%20Version.pdf?dl=0

https://www.dropbox.com/s/c19fbzjyxqj02k1/DAP%20English%20Version.pdf?dl=0

http://www.burmalibrary.org/docs21/Registration_of_Organizations_Law-en.pdf

https://drive.google.com/file/d/1sHYrBcg4MaqbK7zbsNNi32LL9FadntNl/view

https://www.mopf.gov.mm/

https://www.mopf.gov.mm/my/content/ferd-news

http://myanmarmoha.org/eng/index.php?lang=en

http://myanmarmoha.org/eng/index.php?option=com_content&view=article&id=129&Itemid=591&lang=en

http://www.mofa.gov.mm/

http://www.statecounsellor.gov.mm/en/node/120

http://www.mohs.gov.mm/

http://www.mswrr.gov.mm/

https://www.dsw.gov.mm/

http://www.doa.gov.mm/doa/

https://www.moali.gov.mm/

http://www.drdmyanmar.org/

http://www.moe.gov.mm/

http://www.president-office.gov.mm/en/

http://www.president-office.gov.mm/en/?q=cabinet

https://www.oag.gov.mm/?page_id=8

http://www.monrec.gov.mm/

http://www.moee.gov.mm/

https://www.motc.gov.mm/

http://www.commerce.gov.mm/

http://tourism.gov.mm/en_US/

http://www.moi.gov.mm/

https://www.facebook.com/mdimyanmar/


Contact Us :+95 9 26 177 [email protected]

Website information:www.ingoforummyanmar.org

Documents

INGO GUIDE TO REGISTRATION AND MOUs