47. Do political parties have to report regularly on their finances?

Article 16. Control of financial activities of a political party

The party's governing body is obliged to publish in the mass media 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, available at http://base.mmk.tj/view_sanadhoview.php?showdetail=&sanadID=58, accessed January 2018).