52. Must reports from political parties and/or candidates reveal the identity of donors?

Art. 19.6, Law on Political Parties, 1992 (amended 2018). https://www.legislationline.org/download/id/4134/file/Azerbaijan_law_Political_Parties_1992_am2012_en.pdf 

Art. 93.1. and  93.2. Election Code of the Republic of Azerbaijan, 2003 (amended 2018). http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf  

Art. 95.4. Election Code of the Republic of Azerbaijan, 2003 (amended 2018). http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf 

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. https://rm.coe.int/CoERMPublicCommonSearchServices/DisplayDCTMContent?documentId=09000016806c6608

"The amount of donations received by political parties and information required by the relevant body of executive authority, about the persons granting donations, shall be included in the financial statement."

"Voluntary donations to the election fund of a candidate, registered candidate, political party, bloc of political parties, or referendum campaign group shall be transferred through post offices, banks and credit organizations... and they should contain the following information on the citizen:
Surname, forename, patronymic; Date of birth; Address; and..."

"Voluntary donations of legal entities received by bank transfer to the election fund of a candidate, political party, bloc of political parties or referendum campaign group shall have the following information recorded:

Whether legal entities have state, municipal or foreign shares in their charter capital; Name of the legal entity; Date of registration and tax ID; and Bank account information."

"The relevant executive authorities shall submit ...; the name of the legal entity; and the date of registration of the legal entity to the relevant election commissions within five days after the list of legal entities which have made donations to candidates, political parties and blocs of political parties is received from the relevant election commissions... but the dissemination of such information shall not be allowed."