52. Must reports from political parties and/or candidates reveal the identity of donors?
Turkey
69. [...] The type and amount of the income received, the name, surname and address of the person providing the income, the title, name, surname and signature of the person issuing the invoice, shall be included on the invoice and in the invoice stub.
The original invoice shall bear the same serial number as the invoice stubs. The period of retaining the invoice stubs shall be five years as of the date of notification of the first decision of examination by the Constitutional Court to the political party.
Source: Article 69, Law on Political Parties, 1983 (amended 2014)
74. Amended by Article 10 of Law 4445, dated 12 August 1999)
The Constitutional Court shall conduct the financial audits of political parties. The Constitutional Court shall audit whether the procurement of assets and the revenues and expenditures of political parties are in accordance with the Law. [...]
The chairmen of political parties shall be obliged to submit, by the end of June, an approved copy of both the joint final account, about which a final decision has been passed, and the final accounts of the headquarters and the provincial organizations also covering the connected districts, to the Constitutional Court, as well as to the Office of the Chief Public Prosecutor of the Court of Cassation and for information purposes.
Source: Article 74, Law on Political Parties, 1983 (amended 2018)
Above mentioned provisions (Articles 69 and 74 of Law on Political Parties) apply to the campaign periods, too.
(4) [...] cash aids over the amount determined by Supreme Election Council are deposited in “electoral account” that will be opened in the name of candidates. Cash aids under the amount determined by Supreme Election Council are taken in return of receipt and deposited in electoral account...
Source: Article 14(4), Law on Presidential Election, 2012
The amount mentioned in Article 14(4), Law on Presidential Election, 2012 is 2,000,00 TRY in 2018.
Source: Circular of the Supreme Board of Election Indicating the Procedures and Principles Concerning the Aids and Donations to be Made to the Presidential Candidates and Their Asset Declaration (in Turkish), 2018
There is no reporting requirement during the campaign period and political parties must report their campaign expenses only as part of their annual financial reports to the Constitutional Court, which has oversight responsibility.
Source: OSCE/ODIHR (2017), Republic of Turkey, Constitutional Referendum 16 April 2017, OSCE/ODIHR Limited Referendum Observation Mission Final Report, OSCE/ODIHR, Warsaw
Except for the presidential elections, candidates are not required to submit campaign accounts.
Source: Gençkaya, Ömer F., Gündüz, Umut and Cihangir-Tetik, Damla (2016) Political Finance and Transparency, Transparency International Turkey, İstanbul.
There is no obligation for candidates to submit any reports, except the presidential ones.