Please learn from my expensive experience. There is NO VOA for tourists currently into Myanmar it is only available for business visas.
I booked and paid for a tour with Intrepid and was sent an application form to complete for a VOA. Upon arrival at the airport I was advised by the airline that this was not possible for a tourist only for a business visa.
Too late for me. I have lost over $2000 in tour expenses with no apology from the tour company nor any form of reimbursement despite their staff sending me the form which I foolishly assumed wound be correct. The reason I used this tour company was to get expert, accurate advice after finding conflicting advice online.
Big Kudos to the airline which did refund my airfare after seeing my plight despite their inability to sell the seat only 3 hours before the flight.
I know which tour company I wont use again but an airline that I will recommend to anyone!!