According to the Protection and Preservation of Cultural Heritage Regions Law (1998), the buildings or sites that had existed before 1886 or which have been determined as cultural heritage regions by the Government are subject to protection and preservation under the law.

In May 1996, YCDC issued a list of 189 heritage buildings in Yangon. It included religious buildings, like pagodas, monasteries, churches, mosques, Hindu and Chinese Temples, building of administrative and institutional nature, commercial and educational buildings as well as those of ethnic communities. However, privately owned buildings were not yet included. In 2001, after one monastery had been replaced, the list contained 188 buildings.

In February 2010, the ministry of Culture announced that 16 ancient pagodas in Yangon Region, including the famous Shwedagon Pagoda which was notified both as Ancient Monument Zone as well as Protected and Preserved Zone, has been notified as cultural heritage sites. 15 were listed as Ancient Monument Zones. 11 of 16 are located in Yangon City, and all of them are listed heritage of YCDC as well.