52. Must reports from political parties and/or candidates reveal the identity of donors?

19.6. The amount of donations received by political parties and information provided bythe relevant executive authority shall be included in the financial statements.
Source: Article 19.6, Law on Political Parties, 1992 (amended 2017)

95.4. The relevant executive authorities shall submit information on founders of a legal entity or legal entities; the presence or absence of state, municipal or foreign shares in a legal entities’ charter capital; the name of the legal entity; and the date of registration of the legal entity to the relevant election commissions within five days afterthe list of legal entities which have made donations to candidates, political parties and blocs of political parties is received from the relevant election commissions. [...]

Source: Artile 95.4, Election Code of the Republic of Azerbaijan, 2003 (amended 2017)

The political parties must report the identity of the donors (legal and natural persons) in their annual reports.

The political parties and candidates must report the identity of the legal persons in the reports related to election campaigns.

There are no clear rules about providing the identity of the natural persons in the reports related to election campaigns.