27. Are there provisions requiring donations to go through the banking system?

Article 15. 2., Political parties shall register all its income and deposit it in a bank account.

Source: Article 15. 2., Political Parties Law, 2005.

Article 9:
(1) Candidates shall open one bank account in one of the national banks to manage the affairs related to receiving contributions, keeping campaign funds and paying for the campaign expenses. The mentioned bank account shall be disconnected from any other accounts of candidates.
(2) The bank account shall be opened before start of the campaign period and the candidate shall provide the bank account details to the Commission on the due date and using the form determined by the Commission.
(3) No expenses and contributions related to campaign of the candidate may be handled outside of the relevant bank account. Receiving cash contributions, paying for campaign expenses and keeping the campaign funds shall take place only using this bank account.
(4) The presidential candidates and/or his financial agent shall have the obligation to deposit all the received contributions in the relevant bank account and pay for the campaign expenses through this bank account.
(5) The presidential candidates may take out specific amounts from the bank account for the expenses less than 100,000 Afghanis. 

Source: Article 15, Regulation on Regulating Financial Affairs of Electoral Campaigns of 2019 Presidential Candidates, 2019.

Political parties and presidential candidates shall register their incomes and revenues in a bank account.