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

"Candidates or their election agents are required to fill in Form 20 and submit the original and one copy to the Union territory Sub-commission, the relevant Self-Administered Division Sub-commission, Self-Administered Zone Sub-commission or District Subcommission. This obligation applies to all candidates, whether they get elected or not."

Source: International IDEA, The Republic of Union of Myanmar 2015 General Election: Campaign Finance for Candidates and Parties Frequently Asked Questions, p. 2

"Reporting on party expenditures must be made to the State/Region Sub-Commissions within thirty days after the elections results are announced. These expenditures are to be filed in Form (20), which should be accompanied by an affidavit signed by the candidate or their agent before a judge whose rank is not lower than a Township-level judge."

Source: Democracy Reporting International, Manual on the Legal Framework for Elections in Myanmar, p. 14

EMB = Respective sub-commissions