53. Must reports from political parties and/or candidates include information on itemized income?
Armenia
Answer
Yes
Source
Article 27, Section 5, RA Constitutional Law on Political Parties, 2020.
Հոդված 27, Մաս 5, ՀՀ Սահմանադրական Օրենք Կուսակցությունների Մասին, 2020.
Comment
The source of donations, independent of amount, must be included in the party's annual financial report.
One interpretation is that identifying the source of a donation inherently requires the itemization of all such contributions. However, in practice, parties often forego this level of detail without facing any consequences.
