55. Which institution(s) receives financial reports from political parties and/or candidates?

21.2. Political parties shall submit their annual financial statements rogether with the auditor's report to the relevant body of executive authority no later than April 1 of each year.

Source: Article 21.2, Law on Political Parties, 1992 (amended 2018).

The tax authorities shall supervise the sources of income of political parties, the amount of the gained resources and payment of the taxes as provided for in the tax legislation.

Source: Article 18.4, Law on Political Parties, 1992 (amended 2018).

26.1. The Central Election Commission shall perform the following duties during preparation and holding of a referendum:

26.1.5. ensure supervision of spending of referendum funds by referendum campaign groups;

Source: Article 26.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

26.2. The Central Election Commission shall implement the following duties during preparation and holding of elections to the Milli Majlis of the Republic of Azerbaijan:

26.2.4. ensure supervision of spending of monetary means entered into election funds of candidates (political parties);

Source: Article 26.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

32.  While conducting referendums, elections of deputies to the Milli Majlis, or Presidential or Municipal elections, the Constituency Election Commission shall function in the following manner, in accordance with Article 31 of this Code:

32.1.3. ensure control on spending of election funds of referendum campaign groups in referendum constituencies;

32.2.3. ensure control over spending of election funds of candidates, registered candidates, political parties, and blocs of political parties within the territory of election constituencies;

Source: Article 32., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

94.3. Candidates, registered candidates, political parties or blocs of political parties shall submit their financial report to the relevant election commission[…]

Source: Article 94.2.., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

94.4. If a candidate or registered candidate loses his/her status, he/she shall have the duty to report on their finances. The duties for financial reporting of political parties, blocs of political parties and referendum campaign groups shall be carried out by their authorized representatives for financial issues. If there is no such authorized representative, financial reporting may be carried out by other persons who are included in the staff of, participated in the election campaign of, and are authorized to represent the political parities or blocs of political parties, or referendum campaign group.

Source: Article 94.4.., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

As regards the general financing of political parties, section 18, paragraph 4 LPP states that the tax authorities are to supervise the sources of income of political parties, the amount of the gained resources and payment of the taxes as provided for in the tax legislation. only in so far as their activities are covered by the Tax Code, e.g. regarding the collection of taxes such as property taxes and taxes on salaries. The financial accounts of political parties referred to in section 21 LPP are not submitted to the Ministry of Taxes or any other State body.

As regards election and referendum campaign financing, supervision is entrusted to the Central Election Commission (CEC) and to the constituency election commissions whose activities are supervised and coordinated by the CEC. 

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.