47. Do political parties have to report regularly on their finances?

Montenegro

Montenegro

Answer
Yes
Source

"A political party shall submit the statement of accounts and annual consolidated financial statement to the administrative body in charge of keeping the single register of taxpayers, to the State Audit Institution and the Agency, not later than by 31 March of the current year for the previous year."

Article 48(2), Law on Financing Political Entities and Election Campaigns, 2014 - last amended on December 27, 2019.

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