62. What other institutions have a formal role in political finance oversight?

Article 19.5, Law on funding of, and control over funding of, political campaigns, as last amended on 16 October 2014 No XII-1251.

The State Tax Inspectorate inspects whether or not donors possessed enough income to make donations and whether or not the income has been taxed in accordance with the procedure laid down by the law. The State Tax Inspectorate informs the Central Electoral Commission about the performed inspection and the violations of legal acts established during it.