54. Must reports from political parties and/or candidates include information on itemized spending?

Article 16. Control of financial activities of a political party

The party's governing body is obliged to publish  in the meadi a financial report on the sources, amounts and expenditure of funds received by the party's cash desk during the reporting year, as well as on the property of the party, indicating its value and information on state registration and payment of taxes.

Verification of the financial report of the political party, information on the receipt and expenditure of political parties' funds, compliance with the rules for the legalization of property assets is carried out by the relevant government body.

Information on the results of the audit of financial reports of political parties is communicated to the relevant political parties and is published annually in the media, and also an additional month before the election campaign.

(Law of the Republic of Tajikistan on Political Parties, 1998, avaliable at http://base.mmk.tj/view_sanadhoview.php?showdetail=&sanadID=58, accessed January 2018).

Article 9.

[...]

The Central Commission for Elections and Referendums of the Republic of Tajikistan establishes the type of financial report of election commissions on the funds allocated and spent for the conduct of elections, as well as the financial report of a candidate for deputy and political party on the receipts and expenditures of their election fund funds.

(Constitutional Law of the Republic of Tajikistan, On Elections to the Majlisi Oli of the Republic of Tajikistan, 1999, available at http://base.mmk.tj/view_sanadhoview.php?showdetail=&sanadID=6 accessed January 2018).