49. Do candidates have to report on their election campaign finances?

18.—(1) Any person who is or desires to be a candidate at any
election or presidential election shall, at any time after the date of the
notice of the writ referred to in section 25 of the Parliamentary
Elections Act (Cap. 218) or, in the case of a presidential election,
section 7 of the Presidential Elections Act (Cap. 240A), but at least 2
clear days before nomination day at that election or (as the case may
be) presidential election, send to the Registrar —
(a) a donation report in the prescribed form in respect of every
recordable donation referred to in subsections (2) and (3),
giving all such details in respect of each donor thereof as are
required by the Schedule to be given in respect of a donor of
a recordable donation; and
(b) a declaration subscribed by the person in the prescribed form
stating that, to the best of his knowledge and belief —
(i) no other donations required by this section to be
recorded in the donation report have been accepted by
the person during the relevant period;
(ii) no donation from any person or body other than a
permissible donor has been so accepted by the person
during the relevant period; and
(iii) no anonymous donations, or no anonymous donations
in excess of the sum permitted under section 14(2),
have been accepted by the person during that same
period. Source: Section 18 (1), Political Donations Act, 2011

19.—(1) Within 31 days after the date of publication of the statement of the poll referred to in section 51 of the Parliamentary Elections Act (Cap. 218) or, in the case of a presidential election, in section 34(1) of the Presidential Elections Act (Cap. 240A), the candidate and his election agent at that election or, in the case of a presidential election, the candidate and his principal election agent, shall send to the Registrar — (a) a donation report in the prescribed form in respect of every recordable donation referred to in subsections (2) and (3), giving all such details in respect of each donor thereof as are required by the Schedule to be given in respect of a donor of a recordable donation; and (b) a declaration under subsection (4) and such other declarations under subsection (5), if applicable. Source: Section 19 (1), Political Donations Act, 2011

74.—(1) Within 31 days after the date of publication of the result of
an election in the Gazette, the election agent of every candidate at that
election shall transmit to the Returning Officer a true return (referred
to in this Act as the return respecting election expenses), in Form 19 in
the First Schedule, containing detailed statements as respects that
candidate of —  Section 74 (1), Parliamentary Elections Act, 2015