48. Do political parties have to report on their election campaign finances?
Brazil
Lei dos partidos politicos lei nr 9,096, 1995
Article 32. Political parties are required to annually submit to the Electoral Courts the accounting statements for the last fiscal year no later than April 30 of the following year. Paragraph 1 The accounting statements of the national body shall be submitted to the Superior Electoral Courts, those of the state agencies to the Regional Electoral Courts and those of the municipal bodies to the Electoral Judges.