Nowadays, you can apply the Myanmar Visa from online starting from 1st July 2015. The most of the foreign nationals require a visa to enter Myanmar. Thailand, Vietnam, Philippines, Singapore, Indonesia, Laos and Cambodia passport holders are no need to apply visa (visa-free and validity is for 14 days).
E-visas are currently only valid for entry at Myanmar’s three main international airports only (which are Yangon, Mandalay and Naypyitaw airports). The e-visa system is not valid for overland travel to Myanmar.
Tourist visas are valid for 28 days and the costs $50 per application (it is non-refundable), which can be extended by a further 14 days at a cost of US$3 per day (add a one-off $3 administration fee). It is very important to be ready with the correct change at your departure point. If you overstay, you might encounter some difficulties.
You must have a passport that is valid for at least six months after your departure from Myanmar.
Please see the following E-Vis official website to appy E-Visa. Processing time is 3 business days (excluding gazette holidays and weekend)