53. Must reports from political parties and/or candidates include information on itemized income?

Section 140, Electoral Act 5 of 2014.

This applies to political parties only. Section 140 of the Act states that financial records of a registered political party must include, among other statement of its accounts, showing the sources of its funds and the name of every person who has contributed to the funds, including (i) contributions by persons who are not citizens of Namibia; (ii) membership dues paid; (iii) donations in cash or in kind; and (iv) all the financial transactions of the political party which are conducted through, by or with the head or national office of the political party.