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

12.—(1)  Subject to the provisions of this Act, the responsible officers of every political association shall, within 31 days after the close of each financial year of the association, prepare and send to the Registrar a donation report under this section in respect of every recordable donation referred to in subsections (2) and (3), giving all such details in respect of each donor thereof as are required by the Schedule to be given in respect of a donor of a recordable donation. Source: Section 12 (1), Political Donations Act, 2011

19.—(1) Within 31 days after the date of publication of the statement of the poll referred to in section 51 of the Parliamentary Elections Act (Cap. 218) or, in the case of a presidential election, in section 34(1) of the Presidential Elections Act (Cap. 240A), the candidate and his election agent at that election or, in the case of a presidential election, the candidate and his principal election agent, shall send to the Registrar — (a) a donation report in the prescribed form in respect of every recordable donation referred to in subsections (2) and (3), giving all such details in respect of each donor thereof as are required by the Schedule to be given in respect of a donor of a recordable donation; and (b) a declaration under subsection (4) and such other declarations under subsection (5), if applicable. Source: Section 19 (1), Political Donations Act, 2011