The taxpayers shall undertake the obligationoftax payment in accordance with the laws and administrative regulations on tax collection;
纳税人应当依照税收法律、行政法规的规定履行纳税义务；
2
Payment of gift tax is the obligationof the donor, not the recipient.
交纳赠与税的义务在赠与人而非受赠人。
3
It runs through the whole course from emerging in obligation to pay tax to putting into storage, it usually ACTS as the combination of collections managements checking.