Zakat payer
In one sentenceThe person or business required to file a Zakat return and pay Zakat to the Zakat, Tax and Customs Authority (ZATCA), such as businesses owned by Saudis and GCC nationals.
Simply put
A Zakat payer is anyone ZATCA requires to file and pay. This is different from the religious Zakat an individual pays on their own wealth by themselves.
In a mixed company, the company pays Zakat on the shares of its Saudi and GCC partners, and income tax on the shares of the others.
Example
A sole proprietorship owned by a citizen and working in trade is a Zakat payer: it files its annual return, pays Zakat to ZATCA, and states its distinctive number in the return.
Don't confuse it with
Zakat on individualsA Zakat payer pays ZATCA through a statutory return, while an individual pays Zakat on their private wealth directly to those entitled to it.