47. Do political parties have to report regularly on their finances?
Philippines
Omnibus Election Code (revised 2013)
Only in connection to elections.
"Statement of contributions and expenditures. - Every candidate and treasurer of the political party shall, not later than seven days, or earlier than ten days before the day of the election, file in duplicate with the office indicated in the following section, full, true and itemized, statement of all contributions and expenditures in connection with the election" (Section 107, Omnibus Election Code).