55. Which institution(s) receives financial reports from political parties and/or candidates?

Article 34

[…]

 9. Within five days after establishment of the results of the elections, the candidate and the political party shall be obliged to present to the corresponding election commission a report on the estimation of the funds from the election fund. The two thirds of the financial resources from the election fund that have not been spent for the electoral campaign shall be transferred to the republican budget, and one third shall be returned to the candidate and the political party.

 (Constitutional Act of the Republic of Kazakhstan, On Elections in the Republic of Kazakhstan, 1995 available at https://www.election.gov.kz/rus/normativno-pravovaya-baza-vyborov/zakon-respubliki-kazakhstan/zakon-o-vyborakh-v-respublike-kazakhstan.php  accessed January 2018).

Article 15

[…]

(2) A political party shall:

submit to tax authorities a report on its financial performance in the timing and size specified in the legislation of the Republic of Kazakhstan.

Article18.

[…]

(5) The annual financial report of a political party is published annually in the national newspapers. 

(Law on Political Parties of the Republic of Kazakhstan, 2002, available at https://online.zakon.kz/Document/?doc_id=1032141#pos=235;-107 accessed January 2018).

Tax authorities