48. Do political parties have to report on their election campaign finances?

"Section 52       Within ninety days as from the date of the announcement of the result of election, each candidate and the political party list nominating candidates shall submit income and expenditure accounts prepared by the Leader and certified by the candidate or the Leader of the political party, as the case may be, to the Election Commission. The income and expenditure accounts shall at least contain the particulars on all the paid expenses and the outstanding payment including the relevant accurate and complete evidence." (amended by Section 24)

Source: Section 52, Organic Act on Election of Members of the House of Representatives and Installation of Senators (Second Amendment), 2011