Political Finance Database

article 35: The people of Afghanistan shall have the right in accordance with the provision of the law, to form political parties provided that:4. They shall not be affiliated with foreign political parties or resources. 

Code of Conduct for Political Parties and Coalitions: 28. Avoid accepting cash or in kind contribution from foreign or illegal internal sources http://www.iec.org.af/pdf/code_of_conduct/english/candidates_code_of_conduct.pdf

article 77: (3) The candidates referred to in clause (1) of this article may not accept or receive financial assistances from foreign citizens or states and/or diplomatic missions of the foreign countries based in Afghanistan.

article 15: political parties may receive income from the following sources: (b)donation by legal persons up to two million Afghani per year. 

There is no clear law on corporations donation to political parties. limit of donation to legal person indicates a ban on corporation donation to political parties, but any kind of foreign donations to political parties is a ban.

Article 4:
1. The following persons are allowed to make contributions for electoral campaigns of candidates:
a) Afghan citizens
b) Political parties and other non-governmental domestic legal
persons.

Campaign Contributions: Article 4:
1. The following persons are allowed to make contributions for electoral
campaigns of candidates:
a) Afghan citizens
b) Political parties and other non-governmental domestic legal
persons
2. The contributions made by the persons mentioned in Article 4.1 shall be
subjected to the following limitations:
A. For presidential candidates:
a. Up to 50000 Afghani by natural persons
b. Up to 500000 Afghani by legal persons
B. For provincial council candidates:
a. Up to 20000 Afghani by natural persons
b. Up to 50000 Afghani by legal persons 

http://www.iec.org.af/2012-06-22-04-25-18/campaign-finances

Yes, but record need to be presented to the Independent Electoral Commission (IEC). "During candidate nomination, each candidate provides the IEC with information about all assets worth above a designated amount. Contributions to candidates’ campaigns may be received during the campaign period, however only Afghan citizens, political parties and other domestic legal and non-governmental entities may contribute.
Contributions may include money, loans, movable and immovable properties, services and facilities. The amount of financial contributions is limited for citizens and legal entities".
Source: the IEC website, Campaign Finances, http://www.iec.org.af/2012-06-22-04-25-18/campaign-finances

Article 10:
(1) No one is allowed to directly or indirectly interfere in the
election affairs.
(2) Use of any governmental assets, facilities and resources in
favor or against a specific candidate is prohibited. Equal
use of state-owned and public resources and facilities in
favor of all candidates in accordance with the provisions of
this law shall be an exception to this provision.

Article 15
(1) Political parties may receive income form the following sources:
(a)    Membership contributions
(b)   Donations by legal persons up to two million Afghani per year
(c)    Income from a party's moveable and immovable property
(d)   Subsidies by the government in connection with elections
(e)    Other contributions by members
(2) Political parties shall register all its income and deposit it in a bank account.

(Contributions to candidates’ campaigns may be received during the campaign period, however only Afghan citizens, political parties and other domestic legal and non-governmental entities may contribute.)

http://www.iec.org.af/2012-06-22-04-25-18/campaign-finances

Article 77:
(1) The limits for expenses by the candidates of Presidential, Wolesi Jirga, Provincial Councils, District Council, Village Council, Mayoral and Municipality Councils elections shall be determined taking into consideration the number of the persons eligible to vote, area and geographical location of the relevant electoral constituency, in accordance with procedures enacted by the Commission.
Article 3:
Limits of electoral expenses during electoral campaigns are as follows:
1. 10000000 Afghani(around USD137000) for presidential candidates
2. 500000 Afghani for provincial council candidates 
 

"During the nomination process, each candidate provides the IEC with information on all assets above a certain value. Campaign Assistance, Candidates can receive assistance during the campaign period, although only Afghan nationals, political parties, and other domestic and non-governmental legal entities can provide assistance. Assistance can include cash, loans, movable and immovable property, services and facilities. The amount of financial assistance by the citizens and legal entities is limited."

During candidate nomination, each candidate provides the IEC with information about all assets worth above a designated amount. Contributions to candidates’ campaigns may be received during the campaign period, however only Afghan citizens, political parties and other domestic legal and non-governmental entities may contribute.

Contributions may include money, loans, movable and immovable properties, services and facilities. The amount of financial contributions is limited for citizens and legal entities

Article 15
(1) Political parties may receive income form the following sources:
(a)    Membership contributions
(b)   Donations by legal persons up to two million Afghani per year
(c)    Income from a party's moveable and immovable property
(d)   Subsidies by the government in connection with elections
(e)    Other contributions by members
(2) Political parties shall register all its income and deposit it in a bank account.

Contributions to candidates’ campaigns may be received during the campaign period, however only Afghan citizens, political parties and other domestic legal and non-governmental entities may contribute.

Contributions may include money, loans, movable and immovable properties, services and facilities. The amount of financial contributions is limited for citizens and legal entities.

This provision is related only to presidential candidates
Article 7:
1. Presidential candidates shall maintain a designated account at a
financial institution in order to manage their campaign finances. The account shall be separate from any other account held by the
candidate.
2. The account shall be established before the campaign period
commences and the candidate must report to the Commission the bank account number on the date set by the commission.
3. All monetary contributions shall be deposited into the candidate’s bank account and monetary expenses might be paid from the candidate’s account. 

(public funding could be supplied,but  there is no provision that such funds will be provided) 
Article 4:  3. No government department may contribute to the political campaign of a candidate or provide him / her with public resources unless equal conditions and facilities are considered for all candidates. 4. No person may use public resources for electoral campaign unless similar conditions are provided to all candidates by government. 

3. The state-owned media are to the extent possible, obliged, to set the stage for free of charge broadcasting/publishing campaign messages, manifestos, goals and platforms of all candidates equally and with taking into consideration the electoral timeline. 

Article 99: below acts are considered as electoral crime: 15. Buying and selling vote

Article 3: Limits of electoral expenses during electoral campaigns are as follows:
1. 10000000 Afghani for presidential candidates
2. 500000 Afghani for provincial council candidates
no data for parliamentary and other types of elections

Article 4:
1. The following persons are allowed to make contributions for electoral campaigns of candidates:
a) Afghan citizens
b) Political parties and other non-governmental domestic legal persons
2. The contributions made by the persons mentioned in Article 4.1 shall be subjected to the following limitations:
A. For presidential candidates:
a. Up to 50000 Afghani by natural persons
b. Up to 500000 Afghani by legal persons
B. For provincial council candidates:
a. Up to 20000 Afghani by natural persons
b. Up to 50000 Afghani by legal persons

Only their income, but no further detail on reporting

The candidates for the elected seats shall be obliged to accurately report to the Commission on their funding sources and limits and areas of expenses in their electoral campaigns

only candidates have to provide financial report

Article 11. The Commission shall establish a database in order to process campaign finance reports and to be available for the public access.

Article 9:  2. If the contributions for a presidential candidate are less than 20000 Afghani, a general report of all contributions along with a copy of the logbook for recording the contributions which are less than 20000 Afghani shall be submitted. 

donor identity only revealed if contributions are over 20,000 Afghanis [around $ 3,00]to Presidential candidates.

Article 9:
1. Every presidential and provincial council candidate must submit to the Commission a correct report of his/her campaign expenses and the contributions he/she receives on the specified forms and within the timeframe set by the Commission. The reporting forms shall have the following specifications:
A. Contribution forms:
a. Details of the candidate
b. Details of the contributor
c. Type of the contribution
d. The date on which a contribution received
e. The amount or value of the contribution received
B. Campaign expenses form:
a. Details of the candidate
b. Details of the receiver
c. Explanation of expenses
d. Date of expenses
e. The amount paid 

If a presidential candidate spends less than 20000 Afghani, a general report of all expenses shall be submitted along with a copy of the logbook for recording the expenses which are less than 20000 Afghani.
 

Independent Election Commission (IEC)

Independent Election Commission (IEC)

Article 98, Election Law, date:25th SEPTEMBER .2016

Shall pay a cash fine (shall pay a cash fine of ten thousand (10,000) up to thirty thousand (30,000) Afghanis based on the circumstances.)

The perpetrator of crimes mentioned in sections (5, 6, 7 and 8) shall be sentenced to mid-term imprisonment of up to three years.