Political Finance Database

17.2. Financing of political parties by the following persons, including the obtainment of donations there from, shall be prohibited:

[…]

17.2.3. foreign states and foreign legal entities;
17.2.4. foreigners, and persons without citizenship; […]

Source: Article 17§2, Law on Political Parties, 1992 (amended2018).

90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups:

90.2.1. Foreign countries and foreign legal entities;
90.2.2. Foreign citizens; [...]
90.2.5. Legal entities of the Republic of Azerbaijan, of which more than 30% of the charter (property) capital belongs to persons mentioned in Articles 90.2.1, 90.2.2
and 90.2.3 of this Code on the day of official publication of the decision to hold elections; 90.2.6. International organizations and international social movements; […]
Source: Article 90.2, Election Code of the Republic of Azerbaijan, 2003 (amended )2018.

90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups:

90.2.1. Foreign countries and foreign legal entities;
90.2.2. Foreign citizens; [...]
90.2.5. Legal entities of the Republic of Azerbaijan, of which more than 30% of the charter (property) capital belongs to persons mentioned in Articles 90.2.1, 90.2.2
and 90.2.3 of this Code on the day of official publication of the decision to hold elections;
90.2.6. International organizations and international social movements; […]
Source: Article 90.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

17.2. Financing of political parties by the following persons, including the obtainment of donations there from, shall be prohibited:

[…]

17.2.8. public associations and foundations, religious entities;
17.2.9. legal entities.

90.2.7. State bodies and municipalities;

90.2.8. State and municipal organizationa and offices;

90.2.9. Legal entities, of which more than 30% of the charter (property) capital belongs to the state or municipality on the day of official publication of the decision to hold elections; […]

Source: Article 17.2, Law on Political Parties, 1992 (amended 2018).

Article 90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds  […] political parties, blocs of political parties […] :

90.2.7. State bodies and municipalities;

90.2.8. State and municipal organizationa and offices;

90.2.9. Legal entities, of which more than 30% of the charter (property) capital belongs to the state or municipality on the day of official publication of the decision to hold elections; […]

Source: Article 90.2, Election Code of the Republic ofAzerbaijan, 2003 (amended 2018).

Article 90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, […] :
90.2.1. Foreign countries and foreign legal entities;

[…]
90.2.5. Legal entities of the Republic of Azerbaijan, ofwhich more than 30% of the charter (property) capitalbelongs to persons mentioned in Articles 90.2.1, 90.2.2
and 90.2.3 of this Code on the day of officialpublication of the decision to hold elections;

90.2.6. International organizations and international social movements;

90.2.7. State bodies and municipalities;

90.2.8. State and municipal organizationa and offices;

90.2.9. Legal entities, of which more than 30% of the charter (property) capital belongs to the state or municipality on the day of official publication of the decision to hold elections;

[…]

90.2.11. Charitable organizations, religious associations, institutions and organizations […]

Source: Article 90.2, Election Code of the Republic ofAzerbaijan, 2018.

Financing of political parties by the following persons, including the obtainment of donations there from, shall be prohibited

[…] public associations […]; 

Source: Article 17.2.8., Law on Political Parties, 1992 (amended 2018). 

90.2 The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups:

90.2.11. Charitable organizations, religious associations, institutions and organizations […]

Source: Article 90.2.11. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

90.2 The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups:

90.2.11. Charitable organizations, religious associations, institutions and organizations […]

Source: Article 90.2.11. Election Code of the Republic of Azerbaijan, 2003 (2018).

Political parties are prohibited from financing, including donations from: [...]
17.2.6. surname, name, patronymic, natural persons who do not indicate the series and number of ID card
or substitute document;
Source: Article 17.2, Law on Political Parties, 1992 (amended 2018).

The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups: [...]
90.2.12. Anonymous donors who do not provide any information or misinform on one of the following items:
For a citizen:
• Forename, surname, patronymic;
• Batch and serial number and date of issue, of identification document or substitute document;
• Address;
• Date of birth.
For a legal entity:
• Identification number of taxpayer;
• Name;
• Date of registration;
• Bank account;
• Amount of shares owned by state or municipalities in their charter capital and amount of foreign shares in their charter.
Source: Article 90.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).
 

90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups: [...]
90.2.12. Anonymous donors who do not provide any information or misinform on one of the following items:
For a citizen:
• Forename, surname, patronymic;
• Batch and serial number and date of issue, of
identification document or substitute document;
• Address;
• Date of birth.
For a legal entity:
• Identification number of taxpayer;
• Name;
• Date of registration;
• Bank account;
• Amount of shares owned by state or municipalities in their charter capital and amount
of foreign shares in their charter.
Source: Article 90.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Law on Political Parties, 1992 (amended 2018).

Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Law on Political Parties, 1992 (amended 2018).

Source: Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups: [...]
90.2.9. Legal entities, of which more than 30% of the charter capital belongs to the state or a municipality on the day of the official publication of the decision to hold elections; [...]
Source: Article 90.2.9. , Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups: [...]
90.2.9. Legal entities, of which more than 30% of the charter capital belongs to the state or a municipality on the day of the official publication of the decision to hold elections; [...]
Source: Article 90.2.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

74.4. Conduct of pre-election campaigning and distribution of campaign materials shall be prohibited for: [...]
74.4.2. Officials who while performing or abusing their status as employees of government bodies, agencies or organizations or persons who hold high posts at
the municipal agencies or organizations, civil and municipal servants, and military personnel;
74.4.3. Election commissions, the members of an election commission with decisive voting rights, and other election commission officials; [...]
Source: Article 74.4, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups: [...]
90.2.7. State bodies and municipalities;
90.2.8. State and municipal organizations and offices;
90.2.9. Legal entities, of which more than 30% of the charter capital belongs to the state or a municipality on the day of the official publication of the decision to
hold elections;
90.2.10. Military units; [...]
Source: Article 90.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

308.1. Abuse of office, i.e., deliberate, in defiance of interests of the service, use or non-use where it is necessary for the service interests, by an official of his authorities to acquire in connection with the performance of his duties improper advantage for himself or third parties, if this entailed significant damage to the rights and legitimate interests of natural or legal persons or legally protected interests of society or the state shall be punishable ...

Source: Article 308.1. , Criminal Code of the Republic of Azerbaijan, 1999 (amended 2017).

The maximum amount of a person's donations to one or several parties during the year may not exceed ten thousand manats.
Source: Article 19.7, Law on Political Parties, 1992 (amended 2014).

The maximum amount of a person's donations to one or several parties during the year may not exceed ten thousand manats.
Source: Article 19.7, Law on Political Parties, 1992 (amended 2014).

Election funds of political parties and blocs of political parties may be formed only from the following financial resources:
[...]
156.4.3. voluntary donations by citizens and legal entities in respective amounts of no more than 3,000 and 50,000 manats.
Source: Article 156.4, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

225.5. Election funds of political parties or blocs of political parties, which may be created from the following financial
resources: [...]
225.5.3 voluntary donations of citizens and legal entities, not exceeding, respectively, 750 or 25,000 manats.
Source: Article 225.5, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

156.4 Election funds of political parties and blocs of political parties may be formed only from the following financial resources: [...]
156.4.3. voluntary donations by citizens and legal entities in respective amounts of no more than 3,000 and 50,000 manats.
Source: Article 156.4, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

225.5. Election funds of political parties or blocs of political parties, which may be created from the following financial resources: [...]
225.5.3 voluntary donations of citizens and legal entities, not exceeding, respectively, 750 or 25,000 manats.
Source: Article 225.5, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

156.2. Election funds of candidates and registered candidates nominated for a single-mandate constituency may be organized from the following financial resources: [...]
156.2.4. voluntary donations by citizens or legal entities in respective amounts of no more than 3,000 and 50,000 manats;
Source: Article 156.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

191.2. Election funds of presidential candidates shall be formed only from the following financial sources: [...]
191.2.1. special funds - these special funds for presidential candidates nominated by political parties or blocs of political parties shall be formed from the funds contributed by political parties or blocs of political parties of presidential candidates, under the condition they not be more than 250 thousand manats;191.2.3. voluntary donations of citizens and legal entities which may not exceed 3,000 and 50,000 manats respectively. [...]

Source: Article 156.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

[...]voluntary donations from citizens not exceeding 500 manats.

voluntary donations of legal entities that are: [...]

Source: Article 225.1.4. and 225.1.5., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: OSCE/ODIHR (2018) Republic of Azerbaijan Early Presidential Election 11 April 2018. OSCE/ODIHRNeeds Assessment Mission Report 21-22 February 2018, OSCE/ODIHR, Warsaw.

Source: OSCE/ODIHR (2019) Republic of Azerbaijan Early Parliamentary Elections 9 February 2020. ODIHR Needs Assessment Mission Report 19-21 December 2019, OSCE/ODIHR, Warsaw.

156.2. Election funds of candidates and registered candidates nominated for a single-mandate constituency may be organized from the following financial resources: [...]
156.2.4. voluntary donations by citizens or legal entities in respective amounts of no more than 3,000 and 50,000 manats;
Source: Article 156.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

191.2. Election funds of presidential candidates shall be formed only from the following financial sources: [...]
191.2.3. voluntary donations of citizens and legal entities which may not exceed 3,000 and 50,000 manats respectively.
Source: Article 191.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

225.1. Election funds of candidates for municipality membership may be formed from the following financial resources: [...]
225.1.4. voluntary donations from citizens not exceeding 500 manats.
225.1.5. voluntary donations of legal entities that are:
• not more than 10,000 manats - for candidates for membership of a municipality mentioned in Article 215.1.1.;
• for candidates for membership of a municipality mentioned in Article 215.1.2, may .not exceed 7,500 manats;

• for candidates for membership of a municipality mentioned in Article 215.1.3, may not exceed 3,750 manats.;
• for candidates for membership of a municipality mentioned in Article 215.1.4, may not exceed 2,500 manats;
• for candidates for membership of a municipality mentioned in Article 215.1.5, may not exceed 1,250 manats;
• for candidates for membership of a municipality mentioned in Article 215.1.6, may not exceed 750 manats;
Source: Article 225.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 215.1. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).​

The maximum limit of  candidates' and registered candidates' election fund assets should not exceed 500 thousand manats (during Elections to the Milli Majlis) Source: Article 156.1. , Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

The maximum limit of the election fund of a presidential candidate may not be more than 10 million manats. (for presidential candidates)

Source: Article 191.1. , Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Special funds - these special funds for presidential candidates nominated by political parties or blocs of political parties shall be formed from the funds contributed by political parties or blocs of political parties of presidential candidates, under the condition they not be more than 250 thousand manats;  [...]

Source: Article 191.2.1. , Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Information on the value of aids received by political parties and the persons who made donations, determined by the relevant executive authority, shall be included in the financial statements.
Source: Article 19.7, Law on Political Parties, 1992 (amended 2018).
The maximum amount of a person's donations to one or several parties during the year may not exceed ten thousand manats
Source: Article 19.7, Law on Political Parties, 1992 (amended 2018).

90.2. The following shall be prohibited from rendering voluntary donations and assistance in kind or services to election funds of candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups:
90.2.1. Foreign countries and foreign legal entities;
90.2.2. Foreign citizens;
90.2.3. Stateless persons;
90.2.4. Citizens under the age of 18;
90.2.5. Legal entities of the Republic of Azerbaijan, of which more than 30% of the charter (property) capital belongs to persons mentioned in Articles 90.2.1, 90.2.2
and 90.2.3 of this Code on the day of official publication of the decision to hold elections;
90.2.6. International organizations and international social movements; 

90.2.7. State bodies and municipalities;
90.2.8. State and municipal organizations and offices;
90.2.9. Legal entities, of which more than 30% of the charter capital belongs to the state or a municipality on the day of the official publication of the decision to hold elections;
90.2.10. Military units;
90.2.11. Charitable organizations, religious associations, institutions and organizations; and
90.2.12. Anonymous donors who do not provide any information or misinform on one of the following items:
Source: Article 90.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

A political party is a non-commercial legal entity [...]

Source: Article 1, Law on Political Parties, 1992 (amended 2018).

[...] parties may not be engaged in business or commercial activity.

Source: Article 20§4, Law on Political Parties, 1992 (amended 2018).

The followings shall be regarded as income of a political party:

[...]

funds earned from debts and loans;[...]

Source: Article 18, Law on Political Parties, 1992 (amended 2018).

156.2. Election funds of candidates and registered candidates nominated for a single-mandate constituency may be organized from the following financial resources:
156.2.1. the special funds of candidates and registered candidates — the value of the special funds may not be more than 500 thousand manats;
156.2.2. funds of candidates or political parties, which have nominated a registered candidate, or political parties in a bloc of political parties -- the value of the
funds may not be more than 150 thousand manats;
156.2.3 (Removed)
156.2.4. voluntary donations by citizens or legal entities in respective amounts of no more than 3,000
and 50,000 manats;
Source: Article 156.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Law on Political Parties, 1992 (amended 2018).
Source: Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

The relevant bank should open a special election account for a candidate, political party, bloc of political parties, or referendum campaign group within 3 days of the submission of documents established in accordance with the rule defined by this Code. All funds shall be transferred in manats to the special election account.
Source: Article 91.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Voluntary donations to the election fund of a candidate, registered candidate, political party, bloc of political parties, or referendum campaign group shall be transferred through post offices, banks and credit organizations.

Source: Article 93.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Voluntary donations of physical and legal entities shall be transferred to the specific election account through post offices and banks no later than next banking day after receipt of the relevant payment document.

Source: Article 93.3, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Donated funds shall be received in the form of transfer to the bank account of political party.
Source: Article 19.4, Law on Political Parties, 1992 (amended 2018).

17.1. The activity of political parties shall be funded from the state budget in accordance with this Law and other funds received.
Source: Article 17.1, Law on Political Parties, 1992 (amended 2018).
17-1.1. Every year, funds from the state budget are allocated to finance the activities ofpolitical parties. These funds are indicated in the separate line in the state budget.
Source: Article 17-1.1, Law on Political Parties, 1992 (amended 2018).

10 percent of the funds allocated from the state budget shall be divided proportionally to the number of earned votes, among the political parties that nominated candidates who earned at least 3 percent of the valid votes in the last elections of the Milli Majlis of the Republic of Azerbaijan, but which are not represented in the Milli Majlis of the Republic of Azerbaijan. 40 percent of the funds shall be equally divided among the political parties represented in the Milli Majlis of the Republic of Azerbaijan and 50 percent shall be divided proportionally to the number of elected Members of the Parliament.

Source: Article 17-1.2, Law on Political Parties, 1992 (amended 2018).

Source

10 percent of the funds allocated from the state budget shall be divided proportionally to the number of earned votes, among the political parties that nominated candidates who earned at least 3 percent of the valid votes in the last elections of the Milli Majlis of the Republic of Azerbaijan, but which are not represented in the Milli Majlis of the Republic of Azerbaijan. 40 percent of the funds shall be equally divided among the political parties represented in the Milli Majlis of the Republic of Azerbaijan and 50 percent shall be divided proportionally to the number of elected Members of the Parliament.

Source: Article 17-1.2, Law on Political Parties, 1992 (amended 2018).

If political parties have participated in the last elections of the Milli Majlis of the Republic of Azerbaijan within a coalition of political parties, the funds allocated from the state budget shall be provided to each party separately as provided in Article 17-1.2 of this Law.

Source: Article 17-1.3, Law on Political Parties, 1992 (amended 2018).

The following shall be regarded as expenses of political party :
- funds spent for the current activities;
- expenditures incurred for maintenance and informational support of political parties;
- payments to the lower organizations;
- loan interest;
- individual expenditures;
- other expenditures.

Source: Article 18§3, Law on Political Parties, 1992 (amended 2018).

In accordance with Articles 74-86 of this Code, the State shall define conditions for equal use of media outlets by registered candidates, political parties, blocs of political parties, and referendum campaign groups for pre-election (pre-referendum) campaigning.

Source: Article 11.3. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Public Television and radio companies or periodicals that are founded by state bodies and organizations, or funded by the state budget, shall create equal conditions for registered candidates, political parties and blocs of political parties to conduct their election campaign, […]

Source: Article 77.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

The following shall have the right to free airtime of TV and radio companies for election campaigning, in accordance with Article 77.2 of this Code:

[…]Political parties or blocs of political parties with candidates registered in more than 60 single-mandate election constituencies, or in more than half of all municipalities; and
Referendum campaign groups with 40,000 or more members.

Source: Article 80.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

The following shall have the tight to free TV and radio airtime companies for pre-election campaigning, in accordance with Article 77.3 of this Code:

[…]Referendum campaign groups with 20,000 or more members; and
Political parties or blocs of political parties with candidates registered in more than 1/3 of all municipalities.

Source: Article 80.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Public Television and radio companies or periodicals that are founded by state bodies and organizations, or funded by the state budget, shall create equal conditions for registered candidates, political parties and blocs of political parties to conduct their election campaign, and for referendum campaign groups with 20 thousand members or more to conduct their pre-referendum campaign for/ against issues to be discussed through a referendum, using funds allocated from the government budget. The TV and radio companies and periodicals mentioned above may not campaign for or against the registered candidates, political parties and bloc of political parties, or issues to be discussed through a referendum on their own initiative. No election campaign is conducted by the TV and Radio companies that belong to the state.
The TV and radio companies and periodicals mentioned in Article 77.1. of this Code, which air programming or are distributed in half of the territory of the Republic of Azerbaijan or more, shall be obliged to create conditions for pre-election campaigning for registered candidates for Presidential elections, for political parties or blocs of political parties with registered candidates in more than 60 single mandate election constituencies or in more than a half of all municipalities, and for referendum campaign groups with 40,000 or more members. The Central Election Commission shall publish the list of TV and radio companies ad periodicals mentioned above, on the basis of a document submitted by the relevant executive authority body no later than 20 days after the official publishing of the decision to hold elections.
TV and radio companies that air in less than half of the territory of the Republic of Azerbaijan, as well as the relevant branches of TV and radio companies mentioned in Article 77.2 of this Code and periodicals mentioned in Article 77.1. of this Code which are distributed in less than half of the territory of The Republic of Azerbaijan, may create conditions for election campaigning within the territory of the relevant administrative unit for candidates registered in a single mandate constituency, referendum campaign groups that have 20,000 or more members, and political parties or blocs of political parties whose candidates have been registered in more than 1/3 of all municipalities. The list of TV and radio companies and periodicals shall be published by the relevant Constituency Election Commission on the basis of a document submitted by the relevant executive authority body within 35 days of the official publishing of the decision to hold elections.
TV and radio companies or periodicals not considered by Article 77.1 of this Code, that are founded by municipal institutions, shall have to create equal conditions for referendum campaign with 2,000 or more members, and registered candidates in the relevant municipality who are covered by the relevant constituency to conduct their election campaign. They shall have to create equal conditions for the registered candidate, political parties or blocs of political parties, and referendum campaign groups who are campaigning in the territory of the relevant municipality. If such TV and radio companies and periodicals do not at all participate in campaign activities, they may refuse to publish any materials or to allocate airtime.

Source: Article 77, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

The following shall have the right to free airtime of TV and radio companies for election campaigning, in accordance with Article 77.2 of this Code:
Presidential candidates; [...]

Source: Article 80.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

80.2. The following shall have the tight to free TV and radio airtime companies for pre election campaigning, in accordance with Article
77.3 of this Code:
Candidates registered in single-mandate constituencies; [...]

Source: Article 80.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Candidates for membership of a municipality and referendum campaign groups with 2,000 or more members, shall have the right to free airtime for election campaigning from TV and radio companies, in accordance with Article 77.4 of this Code. [...]

Source: Article 80.3., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

The free airtime provided by broadcasting companies shall be divided on equal terms and amounts among the registered candidates, political parties, blocs of political parties and referendum campaign groups.

Source: Article 80.6., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 83., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).​

106.1. The following shall be exempt from tax:

106.1.2. grants, membership fees and donations received by non-commercial organizations;

Source: Article 106.1.2., The Tax Code of the Republic of Azerbaijan, 2000.

109.2. Expenses that are not connected with economic activity shall not be deducted.

Source: Article109.2. ,The Tax Code of the Republic of Azerbaijan, 2000.

The administration of the state/municipal body, institution, or organization where the candidate is studying, or working, or the commander of the military unit in which the candidate is serving, should release the candidate, on the basis of unpaid vacation, for the period mentioned in their submitted leave request application the day the candidate is registered until the day of the official announcement of election results. During the period the candidates is released from
employment, study, or service, the relevant election commission should pay him/her the amount of his/her average wage, but not more than 20 times the minimum wage determined by legislation.
This wage should be paid from the budget allocated for the preparation and conduction of elections. Monetary compensation shall be provided to registered candidates for the period of their release from work, on the basis of a statement proving they have been given unpaid leave from their study/workplace..
Source: Article 70.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Transport expenses determined by this Code shall be paid to registered candidates from the day of registration until the day election results are officially announced. Expenses for taxis and arranged journeys services shall not be reimbursed. Expenditures for traveling to suburbs and other cities shall be reimbursed on the basis of submitted roundtrip tickets, while urban transport costs shall be reimbursed on the basis of roundtrip tickets used during the applicable period of time.
Source: Article 70.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2017)

Expenses of TV and Radio companies from allocating free airtime to candidates, political parties, blocs of political parties, and referendum campaign groups, shall be reimbursed from the state budget.

Source: Article 80.8., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Periodicals’ expenses for allocation of free print-space for registered candidates, political parties, blocs of political parties and referendum campaign groups, shall be reimbursed from the state budget.

Source: Article 83.9., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Venues (buildings, rooms) which are suitable for holding meetings with voters and which are owned by the state or municipalities shall be provided free of charge by their owners, at the times agreed to by registered candidates, political parties, blocs of political parties, authorized representatives of referendum campaign groups, or their agents, and the election commission. If a venue (building, room) is allocated to one of the registered candidates, political party, bloc of political parties, or referendum campaign group for conducting pre-election (pre-referendum) campaigning, the owner may not refuse to allocate the same venue (building, room) with the same conditions to another candidate, political party, bloc of political parties, or referendum campaign group. Election commissions shall create equal conditions for the registered candidates, political parties, blocs of political parties, and referendum campaign groups to conduct pre-election campaigning using mass actions.

Source: Article 86.3., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Before the day of official publication of the decision to hold elections (referendum), the advertising organizations founded (co-founded) by state bodies, municipalities, or organizations of state bodies/municipalities, should create equal conditions for the publishing of pre-election campaign materials by the candidates, political parties, blocs of political parties, and referendum campaign groups registered in the relevant, from funds allocated from state bodies and municipalities.

Source: Article 87.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

184.1. In accordance with Article 70.2, a presidential candidate shall have the right to use all kinds of public transport (except taxis and arranged journeys) at the expense of the state within the territory of the Republic of Azerbaijan effective from the date he/she has been registered and until the date of official publishing of election results.

184.2. The above-mentioned expenses for traveling within the country shall be reimbursed from the funds allocated by the Central Election Commission for preparation and conduct of elections, and on the basis of the submitted travel receipts. Candidates shall be reimbursed for 8 two-way journeys by train, and 4 two-way journeys by airplane.

Source: Article 184., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

218.1. In accordance with Article 70.2 of this Code, a candidate for municipal membership shall have the right to use all kinds of public transport within the relevant constituencies (except taxis and arranged journeys) free of charge, effective from the date of registration until the date of the official publication of election results.

218.2. Such payments shall be made from the funds allocated for the Constituency Election Commission, and on the basis of submitted travel receipts.

Source: Article 218., Election Code of the Republic of Azerbaijan, 2003 (amended 2018)

Source: Election Code of the Republic of Azerbaijan, 2003 (amended 2018).  

Source: Article 18§3, Law on Political Parties, 1992 (amended 2018)

Source: Election Code of the Republic of Azerbaijan, 2003 (amended 2018).  

Source: Article 18§3, Law on Political Parties, 1992 (amended 2018)

The following may not implement charitable activities during the election campaigning process:
• candidates;
• political parties or blocs of political parties which have nominated a candidate and their authorized representatives, founders, owners, and proprietors;
• legal entities who are persons or organizations mentioned above;

• other physical or legal entities that are functioning on the request or task of persons mentioned above.
The persons and organizations mentioned above shall be prohibited from rendering financial and material assistance to other physical and legal entities, and from offering to render financial and material assistance or services to voters or organizations. Individuals and legal entities are prohibited from undertaking charitable activities on behalf of and with the purpose of supporting: political parties or blocs of political parties, the authorized representatives of these parties or blocs, and candidates.

Source: Article 55.3., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

88.4. Candidates, registered candidates, political parties, blocs of political parties, referendum campaign groups, their agents, and other persons and organizations who participate directly in a pre-election campaign shall be prohibited from : 
88.4.1. giving money, gifts and other valuable items (excepting badges, stickers, posters and campaign materials with other nominal value) to voters, except for purposes of performing of administrative duties;
88.4.2. rewarding voters who perform administrative duties, or promising voters a reward, on the basis of election results;
88.4.3. selling goods at a discount or providing goods (except for printed materials) free of charge;
88.4.4. providing free or discounted services;
88.4.5. influencing voters during the pre-election campaign by promising them securities, money and other goods and services based on grounds that contradict legislation.

Source: Article 88.4, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

[…]156.2.2. funds of candidates or political parties, which have nominated a registered candidate, or political parties in a bloc of political parties -- the value of the funds may not be more than 150 thousand manats;[…]

156.4. Election funds of political parties and blocs of political parties may be formed only from the following financial resources:

156.4.1. special funds of political parties and blocs of political parties not exceeding 500 thousand manats (such funds of blocs of political parties are formed from the funds of political parties which are included in that bloc); […]
156.5. The maximum limit of the election fund assets of a political party or bloc of political parties shall be determined by multiplying the amount
stipulated in Article 156.1 of this Code by the number of nominated or registered candidates. [...]
Source: Article 156, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

156.1. The maximum limit of a candidate’s election fund assets should not exceed 500 thousand manats.

[...]
156.5. The maximum limit of the election fund assets of a political party or bloc of political parties shall be determined by multiplying the amount stipulated in Article 156.1 of this Code by the number of nominated or registered candidates. [...]
Source: Article 156, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 156, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 191.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 225.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

156.1. The maximum limit of a candidate’s election fund assets should not exceed 500 thousand manats.

[...]
156.5. The maximum limit of the election fund assets of a political party or bloc of political parties shall be determined by multiplying the amount stipulated in Article 156.1 of this Code by the number of nominated or registered candidates. At the same time, the amount spent for each candidate should not exceed the amount provided for in Article 156.1 of this Code. [...]
Source: Article 156, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

191.1. The maximum limit of the election fund of a presidential candidate may not be more than 10 million manats.
Source: Article 191.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

225.2. Maximum limit of the funds of candidates for municipality membership, which:
• for candidates for membership of a municipality mentioned in Article 215.1.1, may not exceed 50,000 manats;
• for candidates for membership of a municipality mentioned in Article 215.1.2, may not exceed 37,500 manats;
• for candidates for membership of a municipality mentioned in Article 215.1.3, may not exceed 25,000 manats;
• for candidates for membership of a municipality mentioned in Article 215.1.4, may not exceed 12,500 manats;
• for candidates for membership of a municipality mentioned in Article 215.1.5, may not exceed 7,500 manats;
• for candidates for membership of a municipality mentioned in Article 215.1.6, may not exceed 5,000 manats.
Source: Article 225.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

74.1 [...] The following shall have the right to conduct pre-election and pre-referendum campaigns (hereinafter pre-election campaign):
74.1.1. Referendum campaign groups;
74.1.2. Candidates registered for participation in the elections of deputies to the Milli Majlis;
74.1.3. Candidates registered for participation in Presidential elections;
74.1.4. Political parties or blocs of political parties, which have candidates registered for participation in the elections of deputies to the Milli Majlis;
74.1.5. Candidates registered for participation in the municipal elections;
74.1.6. Political parties or blocs of political parties, which have candidates registered for participation in Presidential elections;
74.1.7. Political parties or blocs of political parties, which have candidates registered for participation in municipal elections.
Source: Article 74.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 156, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 191.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 225.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 156, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 191.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: Article 225.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Annual financial reports by political parties, together with an auditorʹs opinion, ares ubmitted to the Central Election Commission of the Republic of Azerbaijan no
later than April1 of each year.
Source: Article 21.2, Law on Political Parties, 1992 (amended 2018).

Candidates, registered candidates, political parties or blocs of political parties shall submit their financial report to the relevant election commission in the following order:
94.3.1. the initial financial report shall be submitted to the relevant election commission along with the required documents for registration, in accordance with the rule defined by this Code. This report shall contain information for the period of two days prior to the date indicated in the report;
94.3.2. a second financial report shall be submitted to the relevant election commission between 10 to 20 days prior to Election Day. This report shall contain information for the period of seven days prior to the date indicated therein;
94.3.3. the final financial report shall be submitted at latest 10 days after final results of elections (referendum) are officially published. The initial financial documents on the collection and expenditure of election funds shall be attached to the final financial report.
94.4. If a candidate or registered candidate loses his/her status, he/she shall have the duty to report on their finances. The duties for financial reporting of political parties, blocs of political parties and referendum campaign groups shall be carried out by their authorized representatives for financial issues. If there is no such authorized representative, financial reporting may be carried out by other persons who are included in the staff of, participated in the election campaign of, and are authorized to represent the political parities or blocs of political parties, or referendum campaign group.

Source: Article 94.3, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Candidates, registered candidates, political parties or blocs of political parties shall submit their financial report to the relevant election commission in the following order:
94.3.1. the initial financial report shall be submitted to the relevant election commission along with the required documents for registration, in accordance with the rule defined by this Code. This report shall contain information for the period of two days prior to the date indicated in the report;
94.3.2. a second financial report shall be submitted to the relevant election commission between 10 to 20 days prior to Election Day. This report shall contain information for the period of seven days prior to the date indicated therein;
94.3.3. the final financial report shall be submitted at latest 10 days after final results of elections (referendum) are officially published. The initial financial documents on the collection and expenditure of election funds shall be attached to the final financial report.
94.4. If a candidate or registered candidate loses his/her status, he/she shall have the duty to report on their finances. The duties for financial reporting of political parties, blocs of political parties and referendum campaign groups shall be carried out by their authorized representatives for financial issues. If there is no such authorized representative, financial reporting may be carried out by other persons who are included in the staff of, participated in the election campaign of, and are authorized to represent the political parities or blocs of political parties, or referendum campaign group.

Source: Article 94.3, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

74.1 [...] The following shall have the right to conduct pre-election and pre-referendum campaigns (hereinafter pre-election campaign):
74.1.1. Referendum campaign groups;
74.1.2. Candidates registered for participation in the elections of deputies to the Milli Majlis;
74.1.3. Candidates registered for participation in Presidential elections;
74.1.4. Political parties or blocs of political parties, which have candidates registered for participation in the elections of deputies to the Milli Majlis;
74.1.5. Candidates registered for participation in the municipal elections;
74.1.6. Political parties or blocs of political parties, which have candidates registered for participation in Presidential elections;
74.1.7. Political parties or blocs of political parties, which have candidates registered for participation in municipal elections.
Source: Article 74.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Political parties shall publish their annual financial statements in mass media along with auditor’s opinion.

Source: Articles 21.5. Law on Political Parties, 1992 (amended 2018).

The annual financial statements of political parties are posted on the official website of the Central Election Commission of the Republic of Azerbaijan.

Source: Articles 21.6. Law on Political Parties, 1992 (amended 2018).

95.1. Copies of financial reports of registered candidates, of political parties and blocs of political parties which have a registered candidate, and of referendum
campaign groups shall be published within 5 days of their receipt by the relevant election commissions.
Source: Article 95.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

159.1. It will be obligatory for the following information on the candidate registered or nominated in a single-mandate constituency to be published in the mass media in accordance with the rules mentioned in Article 77.3 of this Code:

159.1.1. on the financial statement of expenditure of funds, if the election funds for political parties and blocs of political parties and of candidates or registered candidates respectively exceed 10,000 or 2,500 manats;

159.1.2. the legal entities who made donations to the election funds of political parties or blocs of political parties or to candidates or registered candidates in amounts exceeding, respectively, 5,000 or 1,250 manats, (in this case, the possibility of transfer of funds through several installments of donations should be taken into account);

159.1.3. the number of citizens who made donations in election funds in amounts exceeding 250 manats;

159.1.4. the funds returned to the donors and the grounds of their return; and

159.1.5. the total amount received in and spent from an election fund.

Source: Article 159.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

192.1. It shall be obligatory to publish the following information in the mass media provided for by Article 77.2 of this Code:

192.1.1. the financial report on expenditure of funds if the election fund of a registered presidential candidate or a presidential candidate respectively exceeds 10,000 and 2,500 manats;

192.1.2. the legal entities who made donations to registered presidential candidates or presidential candidates, in respective amounts exceeding 5,000 and 1,250 manats (in this case, the possibility of transfer of funds by the same legal entity through several installments of donations should be taken into account);

192.1.3. about the number of citizens who made donations to the election fund in amounts exceeding 250 manats;

192.1.4. the funds returned to donors and the grounds for their return; and

192.1.5. the total amount of money received in and spent from the election fund.

Source: Article 192.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Article 228. Transparency in Usage of Money from Election Funds of Political Parties, Blocs of Political Parties, and Candidates for Municipal Membership
228.1. It shall be obligatory to publish the following information on the election fund of the candidate for municipal membership in the mass media mentioned in Article 77.4 of this Code:
228.1.1. the financial report on use of a candidate for municipal membership’s election fund, if its value exceeds 1,000 manats;
228.1.2. the legal entities who made donations to the election fund of a candidate for municipality membership, if the amount donated exceeded 2,500 manats (in this case, possibility of transfer of funds by the same legal entity through several installments of donations should be taken into account);
228.1.3. the number of citizens who made donations, to the election fund of a candidate for municipality membership exceeding 250 manats;
228.1.4. funds returned to donors and on the grounds for their return; and
228.1.5. the total amount of money received in and spent from the election fund of a candidate for municipality membership.

Source: Article 228.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

228.2. It shall be obligatory to publish the following information on the political parties or blocs of political parties in the mass media in conformity with the rules mentioned in Article 77.2 or 77.3 of this Code:
228.2.1. the financial statement of expenditure of funds, if the election funds exceed 10,000 manats;
228.2.2. the legal entities who made donations to the election funds exceeding 5,000 manats (in this case, possibility of transfer of funds by the same legal entity through several installments of donations should be taken into account);
228.2.3. the number of citizens who made donations exceeding 250 manats;
228.2.4. the funds returned to the contributors and the grounds for their return;
228.2.5. the total amount received by and spent from the election fund.

Source: Article 228.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

19.6. The amount of donations received by political parties and information required by the relevant body of executive authority, about the persons granting donations, shall be included in the financial statement.

Source: Article 19.6, Law on Political Parties, 1992 (amended 2018).

93.1. Voluntary donations to the election fund of a candidate, registered candidate, political party, bloc of political parties, or referendum campaign group shall be transferred through post offices, banks and credit organizations. These donations shall be accepted only from the citizens of the Republic of Azerbaijan, and they should contain the following information on the citizen:
• Surname, forename, patronymic;
• Date of birth;
• Address; and
• Batch and serial number of identification document or substitute document.

Source: Article 93.1. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

93.2. Voluntary donations of legal entities received by bank transfer to the election fund of a candidate, political party, bloc of political parties or referendum campaign group shall have the following information recorded:
• Whether legal entities have state, municipal or foreign shares in their charter capital;
• Name of the legal entity;

• Date of registration and tax ID; and
• Bank account information.

Source: Article 93.2. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

95.4. The relevant executive authorities shall submit information on founders of a legal entity or legal entities; the presence or absence of state, municipal or foreign shares in a legal entities’ charter capital; the name of the legal entity; and the date of registration of the legal entity to the relevant election commissions within five days after the list of legal entities which have made donations to candidates, political parties and blocs of political parties is received from the relevant election commissions. This information shall be submitted in the format defined by the Central Election Commission. The State Automated Information System may be used for these purposes, but dissemination of such information shall not be allowed.

Source: Article 95.4. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

17-1.6. The political parties failing to submit their annual financial statements as required in the Law of the Republic of Azerbaijan “on Accounting”, shall be held liable as provided by law.

Source: Article 17-1.6., Law on Political Parties, 1992 (amended 2018).

14.5. Non-government organisations shall publish their annual financial statements in accordance with the requirements of article 12 of this law.

Source: Article 14.5.,  Republic of Azerbaijan Accounting Law, 2004.

Election Funds of Candidates, Registered Candidates, Political Parties and Blocs of Political Parties during Elections to the Milli Majlis

Source: Article 159, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Election Funds of Presidential Candidates

Source: Article 191, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Election funds of Political Parties, Blocs of Political Parties and Candidates for Municipal Membership

Source: Article 125, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

17-1.6. The political parties failing to submit their annual financial statements as required in the Law of the Republic of Azerbaijan “on Accounting”, shall be held liable as provided by law.

Source: Article 17-1.6., Law on Political Parties, 1992 (amended 2018).

14.5. Non-government organisations shall publish their annual financial statements in accordance with the requirements of article 12 of this law.

Source: Article 14.5.,  Republic of Azerbaijan Accounting Law, 2004.

91.4. On the instruction of the relevant election commission, the relevant bank shall stop financial transactions to pay expenses from the special election accounts of candidates, registered candidates, political parties, blocs of political parties and referendum campaign groups in the following cases:

Source: Article 14.5., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

94.2. Candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups are obliged to register the collection and expenditure of their election funds.

Source: Article 92.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

95.2. The relevant bank shall inform the Central Election Commission on funds entered into and spent from the election funds of candidates, registered candidates, political parties and blocs of political parties, in the manner determined by the Central Election Commission […]

Source: Article 95.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

21.2. Political parties shall submit their annual financial statements rogether with the auditor's report to the relevant body of executive authority no later than April 1 of each year.

Source: Article 21.2, Law on Political Parties, 1992 (amended 2018).

The tax authorities shall supervise the sources of income of political parties, the amount of the gained resources and payment of the taxes as provided for in the tax legislation.

Source: Article 18.4, Law on Political Parties, 1992 (amended 2018).

26.1. The Central Election Commission shall perform the following duties during preparation and holding of a referendum:

26.1.5. ensure supervision of spending of referendum funds by referendum campaign groups;

Source: Article 26.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

26.2. The Central Election Commission shall implement the following duties during preparation and holding of elections to the Milli Majlis of the Republic of Azerbaijan:

26.2.4. ensure supervision of spending of monetary means entered into election funds of candidates (political parties);

Source: Article 26.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

32.  While conducting referendums, elections of deputies to the Milli Majlis, or Presidential or Municipal elections, the Constituency Election Commission shall function in the following manner, in accordance with Article 31 of this Code:

32.1.3. ensure control on spending of election funds of referendum campaign groups in referendum constituencies;

32.2.3. ensure control over spending of election funds of candidates, registered candidates, political parties, and blocs of political parties within the territory of election constituencies;

Source: Article 32., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

94.3. Candidates, registered candidates, political parties or blocs of political parties shall submit their financial report to the relevant election commission[…]

Source: Article 94.2.., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

94.4. If a candidate or registered candidate loses his/her status, he/she shall have the duty to report on their finances. The duties for financial reporting of political parties, blocs of political parties and referendum campaign groups shall be carried out by their authorized representatives for financial issues. If there is no such authorized representative, financial reporting may be carried out by other persons who are included in the staff of, participated in the election campaign of, and are authorized to represent the political parities or blocs of political parties, or referendum campaign group.

Source: Article 94.4.., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

97.1. A supervisory and audit service shall be established in the Central Election Commission and Constituency Election Commissions to ensure the control of expenditure of funding allocated to election commissions for election purposes, correct registration, and correct use of election funds and sources of funding.

Source: Article 97.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

97.5. The supervisory and audit service shall have the right to control the receipt of funding to the election funds of candidates, registered candidates, political parties and blocs of political parties, and referendum campaign groups; the registration of these funds; and their purposeful expenditure, as well as purposeful expenditure of funds allocated for subordinate election commissions. For these purposes the supervisory and audit service shall:
97.5.1. audit financial reports of candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and lower election commissions;
97.5.2. obtain information on all issues within its powers from the candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and election commissions;

97.5.3. obtain necessary information on issues concerning this service and the financial provision of elections from the executive authorities, municipalities, organizations and citizens. Requests of the supervisory and audit service should be answered within 10 days, or immediately if 5 days prior to or on Voting Day;
97.5.4. prepare documents on financial violations that occurred in the finance of elections;
97.5.5. raise an issue before the relevant election commission on implementation of accountability measures for the violations that occurred in the finance of elections by physical and legal entities, candidates, registered candidates, political parties and blocs of political parties, or referendum campaign groups;
97.5.6. involve experts for conducting investigations and preparing expert considerations.

Source: Article 97.5., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

113.1. If a candidate, registered candidate, political party, bloc of political parties, or referendum campaign group violates the provisions of this Code, the relevant election commission shall warn the candidate, registered candidate, political party, bloc of political parties, or referendum campaign group through the mass media, providing the voters are informed.

Source: Article 113.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

26.2. The Central Election Commission shall implement the following duties during preparation and holding of elections to the Milli Majlis of the Republic of Azerbaijan: […]

26.2.4. ensure supervision of spending of monetary means entered into election funds of candidates (political parties); […]

26.3.8. ensure the supervision of the spending of election funds of presidential candidates; […]

Source: Article 26.3, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

32.  While conducting referendums, elections of deputies to the Milli Majlis, or Presidential or Municipal elections, the Constituency Election Commission shall function in the following manner, in accordance with Article 31 of this Code: […]

32.1.3. ensure control on spending of election funds of referendum campaign groups in referendum constituencies; […]

32.2.3. ensure control over spending of election funds of candidates, registered candidates, political parties, and blocs of political parties within the territory of election constituencies; […]

Source: Article 32.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

97.5. The supervisory and audit service shall have the right to control the receipt of funding to the election funds of candidates, registered candidates, political parties and blocs of political parties, and referendum campaign groups; the registration of these funds; and their purposeful expenditure, as well as purposeful expenditure of funds allocated for subordinate election commissions. For these purposes the supervisory and audit service shall:
97.5.1. audit financial reports of candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and lower election commissions;

97.5. The supervisory and audit service shall have the right to control the receipt of funding to the election funds of candidates, registered candidates, political parties and blocs of political parties, and referendum campaign groups; the registration of these funds; and their purposeful expenditure, as well as purposeful expenditure of funds allocated for subordinate election commissions. For these purposes the supervisory and audit service shall:
97.5.1. audit financial reports of candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and lower election commissions;
97.5.2. obtain information on all issues within its powers from the candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and election commissions;

97.5.3. obtain necessary information on issues concerning this service and the financial provision of elections from the executive authorities, municipalities, organizations and citizens. Requests of the supervisory and audit service should be answered within 10 days, or immediately if 5 days prior to or on Voting Day;
97.5.4. prepare documents on financial violations that occurred in the finance of elections;
97.5.5. raise an issue before the relevant election commission on implementation of accountability measures for the violations that occurred in the finance of elections by physical and legal entities, candidates, registered candidates, political parties and blocs of political parties, or referendum campaign groups;
97.5.6. involve experts for conducting investigations and preparing expert considerations.

Source: Article 97.5, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

112-1.6.5. If the expert determines that those are the cases mentioned in Article 112-1.6.4, s/he shall issue an opinion to send the complaint to the relevant prosecutor’s office by the Central Election Commission.

Source: Article 112, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Article 116. Application of Penalties by Election Commissions

The Precinct and Constituency Election Commissions and the Central Election Commission shall have the right to prepare to draw a protocol of administrative offence and apply penalties in accordance with the Code of Administrative Offences of the Republic of Azerbaijan for the  violations made by a candidate, registered candidate, as well as their authorized representatives and agents and those of a political party, bloc of political parties or of a referendum campaign group, in the circumstances considered by this Code.

Source: Article 116, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

21.4-1. Based on the appeal of the Central Election Commission of the Republic of Azerbaijan, political parties shall submit additional information and documents
on financial activities.
Source: Article 21.4-1, Law on Political Parties, 1992 (amended 2018).

113.2. Registration of a candidate, referendum campaign group shall be cancelled in the cases mentioned below in an order established by the legislation if there is a court verdict in force on the criminal case or there is a court decision in force on the administrative offence: [...]
113.2.2. if a candidate or referendum campaign group is found election campaigning before being registered or before the period indicated in Article 75 of this Code (this provision may not serve as a ground for restricting the freedom of expression and thought, provided for in the Constitution of the Republic of Azerbaijan);
113.2.3. if a candidate, political party, bloc of political parties, referendum campaign group, or the authorized representatives/agents thereof are found influencing voters through actions prohibited by Article 88.4. of this Code;
113.2.4. if legal entities, state and municipal bodies, structures and organizations participate in the collection of signatures, regardless of their type of property; if it is discovered that voters are being forced to sign or being rewarded for signing;
113.2.5. if a candidate nominated for a relevant constituency uses other funds for financing his/her election campaign which exceed more than 5% of the maximum expenses from election fund defined by this Code;
113.2.6. if a political party, bloc of political parties, or referendum campaign group uses other funds for financing their election (referendum) campaign which exceed more than 5% of the maximum of expenses from election funds defined by this Code; [...]
113.2.8. if a candidate, political party, bloc of political parties, or referendum campaign groups do not submit their initial financial report; [...]
113.2.10. if a candidate, political party, bloc of political parties, or their agents produce and distribute pre-election publications and audiovisual election materials, violating provisions of Articles 88.2 and 88.4 of this Code; [...]
113.2.12. if a registered candidate who is in government or municipal service does not stop cease operating in such a capacity while participating in elections; or
113.2.13. if a registered candidate, political party or bloc of political parties with registered candidates use illegal donations transferred to their funds.
Source: Article 113.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

115.1. The following persons may be subject to criminal, civil or administrative liabilities in conformity with the Criminal Code, Civil Code, or the Code on Administrative Offences of the Republic of Azerbaijan: [...]
115.1.8. those who have violated rules for election campaigning, including those who have conducted election campaign a day prior to or on Voting Day;
115.1.9. those who have produced and distributed commercials or other advertisements which violate the regulations stipulated in this Code, or who have rendered charitable assistance;
115.1.10. those who have violated rules for financing election campaigns, as defined by this Code; [...]
Source: Article 115.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).
 

Article 22. Responsibility for violation of the law 

Persons who violate the requirements of this Law are liable in accordance with law.
Source: Article 22, Law on Political Parties, 1992 (amended 2018).