"Non-resident (NR)" means

1.  Corporations, institutions, funds, financial institutions or juristic persons located outside Thailand

2.  Entities of foreign governments located outside Thailand

3.  Branches and agents of domestic juristic persons located outside Thailand

4.  Natural persons not of Thai nationalities and not having alien identity or residence permits.

However, non-residents exclude:

1.  Thai embassies, Thai consulates or other entities of Thai government located outside Thailand

2.  Foreign embassies, foreign consulates, specialized agencies of the United Nations, international organizations or institutions (both financial and non-financial) located in Thailand

3.  Branches and agents of foreign juristic persons located in Thailand