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

Articles 17.6&17.7, Law on funding of, and control over funding of, political campaigns, as last amended on 28 November 2019 No XIII-2566.

The Central Electoral Commission approves model forms of the accounting record of political campaign funding, including itemized registry of incomes.

17.6: All political campaign proceeds received by a political party from the sources specified in the law and all political campaign proceeds received by other independent political campaign participants from the sources specified in the law as well as political campaign expenditure or assumed financial liabilities shall be entered in the accounting records of political campaign funding.

17.7: All political campaign proceeds and expenditure as well as assumed liabilities (according to the expenditure groups) shall be specified in a political campaign funding report in compliance with the description of the procedure for filling in and submitting a political campaign funding report approved by the Central Electoral Commission. The list of donations and donors or sums of donations according to the groups of donors shall be submitted separately.