48. Do political parties have to report on their election campaign finances?

Taiwan

Taiwan

Answer
Yes
Source

Political Donations Act 2015

Comment

Article 20: The accounting report of a political party or political association shall state the following matters: 1. Incomes: (1) Incomes of donations from individuals. (2) Incomes of donations from profit-seeking businesses. (3) Incomes of donations from civil associations. (4) Balance of the last year. (5) Other incomes. 2. Expenditures: (1) Expenditures of personnel expenses. (2) Expenditures of functional expenses. (3) Expenditures of PR expenses. (4) Expenditures of election expenses. (5) Expenditures contributed to candidates of public offices as campaign funds. (6) Miscellaneous expenditures. (7) Expenditures of returning donation. (8) Expenditures for depositing donations into the national treasury.

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