53. Must reports from political parties and/or candidates include information on itemized income?

Article 12.

(1) Candidates shall submit to the Commission’s HQ an accurate and correct report of their financial expenses and the contributions they have received using the specified forms and within the timeframe set by the Commission.

1. The reporting forms shall have the following details:
a. Contribution Forms:
1. Details of the candidate;
2. Details of the contributor;
3. Type of the contribution;
4. The date on which a contribution received; and
5. The amount or value of the contribution received.

(1) Candidates shall submit the counterfoil of the received contributions which are equal to or exceeding 100,000 Afghanis along with a copy of the logbook for recording the contributions which are less than 100,000 Afghanis.

Source: Article 12, Regulation on Regulating Financial Affairs of Electoral Campaigns of 2019 Presidential Candidates.

Article 9.

1. Every presidential and provincial council candidate must submit to the Commission a correct report of his/her campaign expenses and the contributions he/she receives on the specified forms and within the timeframe set by the Commission. The reporting forms shall have the following specifications:

A. Contribution forms:

a. Details of the candidate

b. Details of the contributor

c. Type of the contribution

d. The date on which a contribution received

e. The amount or value of the contribution received

[…]

2. If the contributions for a presidential candidate are less than 20000 Afghani, a general report of all contributions along with a copy of the logbook for recording the contributions which are less than 20000 Afghani shall be submitted.

Source: Article 9, Regulation on Managing Campaign Finance during 2014 Presidential and Provincial Council Elections

Political Parties Law and Election Law do not have any specific provision concerning itemized income. However,  Regulation on Regulating Financial Affairs of Electoral Campaigns of 2019 Presidential Candidates requires the candidates to report the itemized income (contributions). Regulation on Managing Campaign Finance during 2014 Presidential and Provincial Council Elections also mentioned the same provisons.