52. Must reports from political parties and/or candidates reveal the identity of donors?

Law of the Republic of Azerbaijan on political parties, 2023, https://www.venice.coe.int/webforms/documents/?pdf=CDL-REF(2023)012-e 

Election Code of the Republic of Azerbaijan, 2003 (as amended 2019). https://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf

The information on the amount of donations received by the political party and the persons who made the donation, as well as information on the cases provided for in Articles 24.4.1 and 24.4.2 of this Law, shall be submitted to the Central Election Commission of the Republic of Azerbaijan in the manner determined by the body (institution) defined by the relevant executive authority. Bank operations and any other operations cannot be carried out by a political party on donations without providing information about them (Art. 24.6). See also Art. 95.4. of the ECode and Questions 7 and 8.