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

Political Funds Act (2016)

Article 40 (Accounting Report) 1. The person in charge of accounting of each political party: (a) The year during which the relevant political party does not participate in elections for public office: By February 15 (by January 31 in the case of a City/Do party branch office) of the next year as of December 31 from January 1 of every year; (b) The year during which the relevant political party participates in nationwide elections for public office: Within 30 days (40 days, in the case of a presidential election or an election for proportional representative National Assembly members) after an election in the relevant year is held as of the date 20 days after the election (where a party election campaign office is closed 20 days after the election, referring to the date of its closure) from January 1 of every year (in the case of a party election campaign office, the date of its establishment); by February 15 (by January 31, in the case of a City/Do party branch office) of the next year as of December 31 from the date 20 days after the election; (c) The year during which the relevant political party participates in by-elections for public office, which are held in part of the national constituencies: Item (a) shall apply to party headquarters and policy development institutes and item (b) shall apply to a relevant City/Do party branch office and party election campaign offices.