49. Do candidates have to report on their election campaign finances?

Source: Law on Basic Provisions of Elections and Voter Registers, 1961 (amended 2018)

All information and documents on election accounts, donations, aids and expenditures shall be submitted to the Supreme Board of Election within ten days following the finalization of the election results.
Source: Article 14(6), Law on Presidential Election, 2012

Independent candidates disclose campaign income and expenditure through individual tax declaration.
Source: OSCE/ODIHR (2018), Early Presidential and Parliamentary Elections 24 June 2018 ODIHR Needs Assessment Mission Report 8 – 10 May 2018, OSCE/ODIHR, Warsaw

Presidential candidates must report on campaign finances.

There are no specific regulations for campaing finance for candidates except for presidentail ones.

Regarding the parliamentary elections, candidates report campaign finances through individual tax declaration