PHALS (Program for Helpless And Lagged Society) is a non-governmental organization (NGO) based in Cox’s Bazar, Bangladesh, that began its operations in 1992. It was officially registered with the Ministry of Social Welfare in 1996 and with the NGO Affairs Bureau in 1999. All of the organization's activities are carried out in accordance with the regulations and guidance of the Ministry of Social Welfare (MOSW) and the NGO Affairs Bureau (NGOAB) under the Government of Bangladesh.