51. Is information in reports from political parties and/or candidates to be made public?

《政治獻金法》第二十一條

Article 21, Political Donations Act
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

Article 21, Political Parties Act

《政治獻金法》第21條
前條會計報告書，政黨及政治團體由負責人或代表人簽名或蓋章，並應委託會計師查核簽證；擬參選人由其本人簽名或蓋章，收受金額達新臺幣一千萬元者，並應於投票日後七十日內委託會計師查核簽證；其申報依下列規定辦理：
一、政黨、政治團體應於每年度結束後五個月內，向受理申報機關申報。
二、擬參選人應於選舉投票日後三個月內，向受理申報機關申報。
擬參選人收受政治獻金後死亡者，其法定繼承人應自確定繼承人之日起三個月內申報會計報告書；賸餘之政治獻金，應於申報時繳交受理申報機關辦理繳庫。
擬參選人收受政治獻金後，如有未依法登記為候選人或登記後其候選人資格經撤銷之情事者，應即停止收受政治獻金，並自事實發生之日起三個月內申報會計報告書；賸餘之政治獻金，應於申報時繳交受理申報機關辦理繳庫。
受理申報機關應於受理申報截止後六個月內彙整會計報告書供人查閱，並應公開於電腦網路。
前項會計報告書查閱資格、程序、公開內容、檔案格式及其他相關事項之辦法，由受理申報機關定之。

Article 21, Political Donations Act
The accounting report referred to in the preceding Article, for a political party or political association, shall be signed or sealed by the principal or representative of the political party or political association; for a person planning to participate in a campaign, shall be signed or sealed by the person himself/herself, and audited and attested by the accountant entrusted within 70 days after the voting date, if the amount reaches NT$10,000,000 or more. The accounting report shall be declared pursuant to the following provisions:
1. A political party or political association shall declare to the authority hearing declarations within 5 months after each year’s end.
2. A person planning to participate in campaign shall declare to the authority hearing declarations within 3 months after the polling day.
If a person planning to participate in a campaign dies after receiving political donations, the heir at law shall declare the accounting report to the authority hearing declarations within 3 months after the date of inheritance, and the residual political donations shall be handed in to the authority hearing declarations upon declaration for depositing in the national treasury.
After a person planning to participate in a campaign accepts political donations, if it is found that he/she has not been registered as a candidate according to law or his/her qualification as a registered candidate is cancelled, he/she immediately stops accepting political donations and declares the accounting report within 3 months of the fact, and the residual political donations shall be handed in to the authority hearing declarations upon declaration for depositing in the national treasury.
The authority hearing declarations shall, within 6 months after the deadline for declaration, collate the accounting reports for inquiry and publicize them over the internet.
Regulations governing the qualifications and procedures for inquiry, publications, and file formats of the accounting reports referred to in the preceding Paragraph shall be prescribed by the authority hearing declarations.

Article 21, Political Parties Act

The competent authority shall compile the property and financial statements described in Paragraph 1 within forty-five (45) days after the submission deadline and subsequently publicize the information in government gazettes and newsletters, and online.