The main gate of entrance and exist  to Myanmar is the Yangon International Airport.  Valid passport with visa is required for all visitors. To entrance from overland border, the following points are allowed to enter:

From China (Yunnan Province)

It is should possible to cross overland from Yunnan province in China. Yunnan have been allowed to enter Lweje, Namkhan, Muse, Kyukok and Kunlong. Organized groups cn travel up to Yangon via Lashio and Mandalay.

From Thailand 

There are differing enter from Thailand. Tourists can enter  Tachilek opposite Mae Sai (Thailand) and travel to Kengtung. From Kengtung, organized groups can go to Sipxhaungbana (Yunnan) via Mai-lar. Day return Thai-Myanmar cross boder traffic is also allowed at Myawady from Mai Sot (Thailand), Three-Pagoda-Pass from Kanchanabudi (Thailand) and Kawthaung from Ronong (Thailand).