68. Are elected officials required to submit reports regarding their finances?

Candidates in the general elections are required to submit, upon their candidature, a copy of their tax returns relative to the tax period preceding that of the elections, as well as a statement about their possible additional income or shareholdings in companies. These documents, together with the candidature, must be submitted to the Vital Statistics Office;
Source: GRECO (2016), Third Evaluation Round, Evaluation Report on San Marino, Transparency of Party Funding, (Theme II), GRECO, Strasbourg

All candidates need to submit a declaration of income.