The person making the donation (donor) is liable for to pay the donations tax, however if the donor fails to pay the tax within the payment period the donor and donee are jointly and severally liable (section 59).
Munhu loyi a endlaka xihanano (muhanani) u na vutihlamuleri eka xibalo kambe loko muhanani a tsandzeka ku hakela xibalo eka nkarhi lowu vekiweke muhanani na mahananeriwa va ta va na vutihlamuleri eka xibalo hi nhlanganelo (xiphemu 59).