Zakat payers who are subject to Zakat Collection Law in the Kingdom are as follows: 1- Resident Saudi natural persons and nationals of a member state of the Gulf Cooperation Council (GCC) who carry out their trade activities in the Kingdom of Saudi Arabia.2- Saudi companies of all types, for shares of Saudi partners or citizens of GCC countries, and for their shares in companies registered in one of GCC countries and operating in the Kingdom of Saudi Arabia.