Myanmar is known as the golden land not only for her golden pagodas but also for her fertile land and the wealth of its agriculture, natural resources and precious minerals and stones. Myanmar has a variety of natural beauty, waterfalls, magnificent lakes, enchanting cages, natural sandy beaches, the unique culture of different ethnic groups and the famous thousand year old glittering golden pagodas. Myanmar also has flora and fauna, resorts to rest and make excursion. Traditionally, Myanmar is known as a cultural destination because of its numerous historical monuments, Buddhist temples and pagodas. There are other attractions for visitors who are specialized in Archaeology, Buddhism, Entomology, Birds, Plants, etc. Some adventurous tourists visit Myanmar for trekking, scuba diving, cross-country cycling, car rally and hot-air balloon flying. Furthermore, Myanmar is the only country in Southeast Asia with snow-capped mountains and Mt. Khakaborazi is the highest mountain in Myanmar. For eco-tourists, there are many new natural parks throughout the country.

Tourism has become a growth sector in national economy following the liberalization of policies under the market-oriented economy. Tourism industry was systematically and firmly established in 1992 with the formation of the Ministry of Hotels and Tourism. It is responsible for policy formulation and implementation of action plans. The main directing staff under the Ministry is the Directorate of Hotels and Tourism (DHT) whose main functions are planning, promotion, marketing and research, investment in tourism, facilitation and regulation of private sector. Myanma Hotels and Tourism services (MHTS) is the commercial enterprise which manages state-owned hotels, tour operations (Myanma Travel & Tours), Duty Free Shops and local beverage businesses. On the national level, the Tourism Development Management Committee DMC) has been formed and there are 12-Sub committees for various tasks. This high-level Committee reflects the Government's commitment to the development of tourism as a potential economic sector.