1. Small company
2. Companies listed in Stock Exchange of Thailand (SET)
3. Companies newly listed in Stock Exchange of Thailand (SET)
4. Company newly listed in Market for Alternative Investment (MAI)
5. Bank deriving profits from International Banking Facilities (IBF)
6. Foreign company engaging in international transportation
7. Foreign company not carrying on business in Thailand receiving dividends from Thailand
8.. Foreign company not carrying on business in Thailand receiving other types of income apart from dividend from Thailand
9. Foreign company disposing profit out of Thailand.
10. Profitable association and foundation.