53. Must reports from political parties and/or candidates include information on itemized income?
Latvia
Article 4.3, Law on Financing of Political Organisations (Parties), the amended version of law in force from 01.01.2020, Latvijas Vēstnesis, 114, 02.08.1995
Information on gifts (donations) received by parties is published on the Corruption Prevention and Combating Bureau website, indicating its type, amount, date of receipt, as well as the natural person who made the gift (donation). Gifts (donations) that have not been accepted or have been repaid are also indicated.
Section 4. Gifts (Donations)
(3)Within 15 days after receipt of a gift (donation) the political organisation (party) shall inform the Corruption Prevention and Combating Bureau thereof. The Corruption Prevention and Combating Bureau shall publish information on its Internet homepage about the gifts (donations) received by a political organisation (party). The information to be indicated in the report of a political organisation (party) and the procedures for the submission thereof, as well as the procedures by which information about the gifts (donations) received by a political organisation (party) shall be published and the content of this information shall be determined by the Cabinet.