The person making the donation (donor) is liable for the tax but if the donor fails to pay the tax within the set period the donor and donee are jointly and severally liable for the tax (section 59).
Motho ya etsang nyehelo (monyehedi) o jara boikarabelo ba lekgetho ebang monyehedi a hloleha ho lefa lekgetho ka nako eo a e behetsweng, monyehedi le moamohedi wa nyehelo ka kopanelo le ka bonngwe ba jara boikarabelo ba lekgetho (karolo ya 59).