62. What other institutions have a formal role in political finance oversight?
Lithuania
Article 19.5, Law on funding of, and control over funding of, political campaigns, as last amended on 28 November 2019 No XIII-25.
Article 19.5: The State Tax Inspectorate shall inspect whether or not donors possessed enough income to make donations and whether or not the income has been taxed in accordance with the procedure laid down by the law. The State Tax Inspectorate shall inform the Central Electoral Commission about the performed inspection and the violations of legal acts established during it.