49. Do candidates have to report on their election campaign finances?

Article 4

(42) “Leader” means a person who currently holds any one of the following positions — (a) Head of State; (b) Head of Government; (c) Minister; (d) Member of Parliament; (e) judicial officer; (f) member of a Kaupule; (g) civil servant employed to give political or policy advice to a Minister; (h) holder of any statutory office established by legislation; (i) head of a Ministry or Department of the public service: (j) director of a corporation who is appointed by the Head of State, the Cabinet, the Head of Government, a Minister, the Parliament, a Kaupule, or other officers or bodies of the Government; (k) traditional leader who has ex officio legal powers, functions or recognition; (l) any other public servant, or officer of a Government or quasiGovernmental agency, that legislation may declare to be a Leader for the purposes of this Code; (m) the position of acting or temporary replacement for, or of permanent deputy to, a Leader; and (n) includes also any person holding office of the Ombudsman established under this Code;

Article 33

33 Annual statements of interests (1) Every Leader must lodge an annual statement for the preceding year, specifying details of the Leader’s assets and liabilities.

(2) The annual statement for each year must be delivered to the Ombudsman — (a) within two (2) months of the day on which that person became a Leader (whether or not for the first time); or (b) on or before the first day of June next occurring, whichever deadline is later. (3) The annual statement must set out details of the assets and liabilities of – (a) the Leader; and (b) any spouse or dependent child of the Leader (if known); (c) any trust of which the Leader, or (if known) any spouse or child of the Leader, is a beneficiary. (4) The details to be set out in the annual statement are — (a) all land and other property (except one family home and kaitasi land); (b) all vehicles (except one family vehicle); (c) all shares in companies (public or private); (d) all income; (e) all financial liabilities; (f) all directorships in companies (public or private); (g) all directorships or other offices held in unincorporated bodies; (h) any assets acquired or disposed of during the period covered by the statement; (i) any liabilities acquired or discharged during the period covered by the statement. (5) The details must include assets inside and outside Tuvalu. (6) However, an annual statement need not include — (a) any liabilities in respect of the family home; or (b) the personal effects of the Leader, or of a spouse or child of the Leader.

Leadership Code Act, 2008, https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/2006/2006-0001/LeadershipCodeAct_1.pdf

The law does not specifically talk about campaign finance. The Leadership Code Act requires any leader to submit their annual statement of accounts, which could include their campaign finances.