48. Do political parties have to report on their election campaign finances?

Article 40 and Article 46. Financial, Transparency and Oversight of Political Parties and Candidates Law, 2017. Article 87; Electoral and Political Organizations Law, 2004. 

Parties, alliances and independent candidates must submit reports on contributions in cash or in kind to the Financing, Transparency and Oversight Unit. In each election, the parties, alliances and independent candidates must submit a report containing the general balance sheet and the statement of income and expenditures with the detail of the origin and destination of the funds administrated. They must present it 60 days after the election.