48. Do political parties have to report on their election campaign finances?
Latvia
Section 8.2, Law on Financing of Political Organisations (Parties), the amended version of law in force from 01.01.2020, Latvijas Vēstnesis, 114, 02.08.1995
Section 8.2 Declaration of Income and Expenses of Elections
(1)The political organisations (parties) which have submitted their lists of candidates for the election to the Saeima, local government councils or the European Parliament shall via the Electronic data entry system submit to the Corruption Prevention and Combating Bureau a declaration of income and expenses of elections signed by the authorised person of the relevant political organisation (party) thereof in accordance with the procedures stipulated by the Cabinet within 30 days after the election of the Saeima, local government councils or the European Parliament.
(2) The declaration of income and expenses of elections shall disclose all the revenues and expenses which have been incurred over the period from the 120th day before the elections up to the election day, regardless of the date when a document attesting the transaction has been written out