Political Finance Database

No such restrictions in the Election Offences Act 1954 or its 2012 constitution nor in the Societies Act 1966

There is no law in Malaysia that regulates political donations, whether from local or foreign sources. Despite lobbying efforts from civil society, attempts to introduce a Political Party Act has been futile thus far

There is no legal framework, but only administrative rules, for the Constituency Development Fund (CDF), which was introduced in 1971 to allow the Barisan Nasional politicians the opportunity to apply for minor development projects within each constituency. The CDF remains an important source of funds for politicians to meet constituency demands. The CDF helps politicians to be seen to do their work by dishing out funds for matters such as upgrading or repair work or even sponsorship of events in their constituency.

Section 14 of the Societies Act 1966 requires a political party to submit a yearly audited account within sixty days after the holding of its annual general meeting or, if no annual general meeting, within sixty days after the end of each calendar year.4 These include the accounts of the last financial year of the society, together with a balance sheet showing the financial position at the close of the last financial year of the society; the name and address of any society, association, trade union or any other body of persons, incorporated or unincorporated, outside Malaysia to which the society is in any way associated or affiliated; the description of any money or property, any pecuniary benefit or advantage received by the society from any person ordinarily resident outside Malaysia or an organization, authority, government, or agency of any government, outside Malaysia; and such other information as the Registrar may from time to time require.

Section 23 of EOA requires candidates to file a return and declaration of election expenses to the Election Commission within 31 days after the date of election results is gazetted.

Candidates will have to show the amount of funds received and used in the election campaign and the breakdown according to various categories set out in the form.

For this purpose, agents of election candidates are not considered third party.

While every candidate is legally compelled to submit financial accounts within 31 days after elections, such accounts are not made public and are destroyed after six months. This means invaluable historical records of past electoral finance were destroyed. Those reports are obtainable at a cost of RM 10 per file opened and RM 2 per page for photocopying.

Annual audited account of political parties are not disclosed to the public.

23. (1) Within thirty-one days after the date of publication of the result of an election in the Gazette every candidate at that election or his election agent shall deposit with the State Elections Officer a true return, in this Act referred to as the “return respecting election expenses,” in Form B in the First Schedule,
containing detailed statements as respects that candidate of— 

(a) (Deleted by Act A5);
(b) (Deleted by Act A5);
(c) the disputed claims so far as the candidate or his election agent is aware;
(d) all unpaid claims, if any, of which the candidate or his election agent is aware in respect of which application has been made or is about to be made to an Election Judge or Judge of the High Court; (e) all money, securities and other valuable consideration received by or promised to the candidate or his election
agent from or by any other candidate or person for the purpose of expenses incurred or to be incurred on account or in respect of the management of the election, naming every person from whom the sum may have been received or by whom such sum may have been promised, showing as to each sum whether it was received as contribution, loan, deposit or otherwise; (f) the amount of expenses, if any, incurred by any person authorized by the candidate or his election agent under subsection 15A(1). (2) The return respecting election expenses shall be signed by the candidate or his election agent and shall be accompanied by a statement made by the candidate and his election agent, which shall be respectively in Forms C and D in the First Schedule and
shall be on oath before the Chairman or a member of the Election Commission, a Magistrate, a Justice of the Peace, a Commissioner for Oaths, or the State Elections Officer: Provided that where the candidate has named himself as election agent under subsection 12(2) such statement shall be made only in Form C of the First Schedule. (3) If the said return and statements are not transmitted before the expiration of the time limited for the purpose, the candidate
shall not after the expiration of such time sit or vote until either such return and statements have been transmitted or until the date of the allowance of such authorized excuse for failure to transmit the same as in this Act mentioned and if he sits or votes in contravention of this Act, he shall be liable on conviction, to a penalty of one thousand ringgit for every day on which he so sits or votes.
(4) If any candidate or election agent fails to comply with the requirements of subsection (1) or (2) he shall be guilty of an illegal practice and this section shall be in addition to and not in derogation of section 11 

The Registrar of Societies recieves financial reports from political parties pursuant to s14 of the Election Offences Act 1954. The State Elections Officer receives financial reports from election candidates pursuant to s23 of the Election Offences Act 1954.

11. (2) Every person who is convicted of a corrupt practice shall, subject to any specific provision to the contrary in any written law relating to any election, by conviction become incapable of being registered or listed as an elector or of voting at any election or of being elected at any election, and if at that date he has been elected at any election, his seat shall be vacated from the date of such conviction: Provided that such disability shall cease on the expiry of five years from such conviction.
Source: Section 11 (2), Election Offences Act, 2006

13. (1) Subject to subsection (2), the Registrar may, in the following cases, cancel the registration of any society registered under section 7—
(a) upon its dissolution by the society to be verified in such manner as the Registrar may require or upon dissolution by the Registrar in accordance with this Act;
(b) on the order made by the Minister under section 5;
(c) if the Registrar is satisfied—
(i) that the registration was effected as the result of a fraud or a mistake or misrepresentation in any material particular;
(ii) that the society is likely to be used for unlawful purposes or for purposes prejudicial to or incompatible with peace, welfare, good order or morality in Malaysia;
(iii) that the society is pursuing objects other than the objects with which the society is registered;
(iv) that the society has wilfully contravened any provision of this Act or of any regulation made thereunder or of any of its rules or that any members of the society have habitually contravened the provision of subsection 4(1) of the Sedition Act 1948 [Act 15] by any acts or utterances to which paragraph 3(1)(f) of that Act applies;
(v) that the society has ceased to exist;
(vi) that the society has failed to comply with an order made by him under section 13A;
(vii) that the society has failed to comply with the provisions of section 2A;
(viii) that the society has contravened the provisions of section 52; or
(ix) that the society has failed to comply with the notice served by him under subsection 16(1); and
(d) upon the society becoming unlawful under subsection
14(7) for failure to furnish written information.
Source: Section 13 (1), Societies Act, 2006

11. (1) Every person who—
(a) commits the offence of personation, or aids, abets, counsels or procures the commission of the offence of personation;
(b) commits the offence of treating, undue influence or bribery;
(c) prints, publishes, distributes or posts up or causes to be printed, published, distributed or posted up any advertisement, handbill, placard or poster which refers to any election and which does not bear upon its face the names and addresses of its printer and publisher;
(d) makes or publishes, before or during any election, for the purpose of affecting the return of any candidate, any false statement of fact in relation to the personal character or conduct of such candidate;
(e) makes or publishes, before or during any election, for the purpose of promoting or procuring the election of any candidate, any false statement of the withdrawal of any other candidate at such election; or
(f) being a candidate or election agent knowingly makes the declaration as to election expenses required by section 23 falsely, shall be guilty of a corrupt practice, and shall, on conviction by a Sessions Court, be liable, in the case referred to in paragraphs (a) and (b), to imprisonment for a term not exceeding two years and to a fine of not less than one thousand ringgit and not more than five thousand ringgit, and, in any other case, to imprisonment for a term not exceeding one year and to a fine not exceeding two thousand ringgit. Offences under paragraphs (a) and (b) shall be seizable offences within the meaning of the Criminal Procedure Code.
Source: Section 11 (1), Election Offences Act, 2006

16. Any person who is found guilty of an offence under section 10, 11, 13, 14 or 15 shall on conviction be liable to—(a) imprisonment for a term of not less than fourteen days and not more than twenty years; and (b) a fine of not less than five times the sum or value of the gratification which is the subject matter of the offence where such gratification is capable of being valued or is of a pecuniary nature, or ten thousand ringgit, whichever is the higher.
Source: Section 16, Anti-Corruption Act, 2006

36. (1) In any prosecution for an offence under this Act, the court shall make an order for the forfeiture of any property which is proved to be the subject matter of the offence or to have been used in the commission of the offence where—

Source: Section 36 (1), Anti-Corruption Act, 2006