1.1 A company or a juristic partnership incorporated under Thai law.
(1) Limited company
(2) public company limited
(3) limited partnership
(4) registered partnership
1.2 A company or a juristic partnership incorporated under foreign law
1.2.1 A company or juristic partnership incorporated under foreign laws and carrying on business in Thailand.
1.2.2 A company or juristic partnership incorporated under foreign laws and carrying on business in other places including Thailand.
1.2.3 A company or juristic partnership incorporated under foreign laws and carrying on business in other places including Thailand , in case of carriage of goods or carriage of passengers
1.2.4 A company or juristic partnership incorporated under foreign laws which has an employee, an agent or a go-between for carrying on business in Thailand and as a result receives income or profits in Thailand
1.3 A business operating in a commercial or profitable manner by a foreign government, organization of a foreign government or any other juristic person established under a foreign law.
1.4 Joint venture
1.5 A foundation or association carrying on revenue generating business, but does not include the foundation or association as prescribed by the Minister in accordance with Section 47 (7) (b) under Revenue Code