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

Article 77.

[…]

(2) The candidates for the elected seats referred to in clause (1) of this article shall be obliged to accurately report to the Commission on their funding sources and
limits and areas of expenses in their electoral campaigns.

Source: Article 77, Election Law, 2016.

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.

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

Independent Election Commission. Political Parties Law and Election Law do not have any specific provision concerning the institution(s) which receives financial reports of political parties. However, candidates submit their campaign finance reports to the Election Commission.