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Activity Practice Based on the provisions concerning the persons subject to Zakat, it is crucial to determine the concept of practicing the activity that necessitates adherence to the regulations. This entails determining the extent to which resident Saudi natural persons engaged in this activity are subject to it. According to Article 1 of the regulations, a zakat payer is defined as: A person who is subject to the provisions of the Regulations and practices an activity, or who issued a license to practice the said activity. The term "activity" is defined in the article as: Any act performed for the purpose of continuously and regularly generating profit under a license issued by the relevant entities, or which requires a license by the relevant entity prior to its performance, as per the relevant laws and regulations applicable in the Kingdom; whether commercial, vocational, service, industrial, or other activity. Example (24) A Saudi resident owns a personal property and rents it out annually. Does this activity fall under the definition of a subject activity according to the provisions of the regulation, assuming that this activity does not require any regulatory licenses to practice? The solution: Since the practice of this rental activity by this person does not require a license from the relevant entities, the definition of activity in the regulations does not apply to this activity. Therefore, the practice of this activity by a natural person does not require this person to be subject to the provisions of the regulation. Example (25) Controls of Residency: Establishing residency is one of the fundamental criteria for subject to the provisions of the regulation. Article 4 of the regulations outlines the residency controls and distinguishes between the residency controls for natural persons and residency controls for legal ones, as follows: Residency Conditions for Natural Persons (One condition is sufficient) Residency Conditions for Legal Persons (One condition is sufficient) a. Such person has a permanent residence in the Kingdom and is physically present in the Kingdom for no less than 30 days, whether consecutive or aggregated, during the Zakat Year. b. Such person does not have a permanent residence in the Kingdom and is physically present in the Kingdom for no less than 183 days, whether consecutive or aggregated, during the Zakat Year. a. Said Person is incorporated under the applicable laws of the Kingdom. b. Its principal headquarters is located in the Kingdom