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Section 59 (ITA) – Persons liable for the tax

Posted on October 15, 2015January 22, 2023 by admin_kmos

59.    Persons liable for the tax

 

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.

Posted in Section 59 (ITA) - Persons liable for the tax

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Section 60 (ITA) – Payment and assessment of the tax →

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