Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter II : The Taxes

Part V : Donations Tax

59. Persons liable for the tax
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The person liable for donations tax shall be the donor: Provided that if the donor fails to pay the tax within the period prescribed in subsection (1) of section 60 the donor and the donee shall be jointly and severally liable for the tax.