53. Must reports from political parties and/or candidates include information on itemized income?

14.(6) Information and documents related with aids and donations with electoral accounts, are presented to Supreme Election Council within ten days following the finalization of results. [...]
Source: Article 14 (6), Presidential Election Law, 2012

The amount and type of the revenue; name, surname and address of the donor; title, name, surname and signature of the person who makes out the receipt shall be on the invoice and stub.
Preservation period for the invoice stubs is five years starting from the date when the relevant political party is informed of the first examination decision of the Constitutional Court.
Source: Article 69 (3 and 4), Law on Political Parties, 1983 (amended 2018)

Candidates at parliamentary and local elections are not obliged to report their accounts.