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).
Umuntu onikelayo (umnikeli) ufanelwe ukubizwa intela kepha uma umnikelo ehluleka ukuthela intela esikhathini abekelwe sona bobabili umnikeli nomnikelelwa ngokuhlenganyela bazokubizwa intela (isigaba 59).