52. Must reports from political parties and/or candidates reveal the identity of donors?

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).

Article 9:

The Central Commission for Elections and Referenda of the Republic of Tajikistan exercises control over the purposeful use of funds allocated by the relevant election commission for conducting elections, as well as control over the receipt, sources of proper registration and targeted use of electoral funds of a candidate for deputies and political parties.

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

Article13:

The material assitance to political parties in the form of cash should be turned into  transfer to the electoral account of a political party. In the event that cash are paid by individuals and legal entities in the manner prescribed by the legislation of the Republic of Tajikistan, they are transferred to the account of the political party after mandatory official documents are issued. (ZRT dd. 08.08.15, No. 1209)

Information on the legal entity, taxpayer identification number, name and bank details of the legal entity is indicated in the payment document or document on transfer of funds. 

A citizen of the Republic of Tajikistan has the right to provide material assistance in the form of money resources at his own expense, transferring them to the account of a political party, or to the accounting department of the regional, city, regional and central bodies of a political party. When transferring funds, a document proving the identity of a citizen of the Republic of Tajikistan, a document on payment of taxes for the last three months, and the payment document or document on the transfer of funds indicate the name, first name, patronymic and identification number of the taxpayer should be presented. 

(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).