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

Monetary donations in support of a political party or its local organization registered as a legal person shall be made through the bank transactions.

To identify the Ukrainian citizen who makes a monetary donation to a political party without opening his/her bank account, the banking institution or the postal office to which the citizen turned to make his/her donation shall identify the first name, the second name and patronymic (if any) of the citizen concerned; his/her registered place of residence; tax payer’s number or the number and series (if any) of the passport of the citizen of Ukraine (if the citizen refused to receive a tax payer’s number); and the date and place of birth.

Source: Article 14 paras. 8-9, Law On Political Parties, 2019

Donations in support of political parties shall be prohibited if they are made by anonymous persons or persons using pseudonyms.

Source: Article 15 para. 1 subpara. 5, Law On Political Parties, 2019

The financial statements provided for in parts four, five and six of this Article shall reflect information on all contibutions made to the cumulative and current accounts of the election fund of the party, the current account of the candidate's own election fund, the expenditures and balances of the respective accounts , including information on the date of receipt of each contribution to the respective election fund, its size, the person who made the contribution to the respective election fund account (with information on persons who contributed to the election fund provided for by the Law of Ukraine "On Political Parties in Ukraine" for party contributors), the name of the party, the appointment, the date of implementation and the amount of each payment from the respective election fund account to the recipient of each payment (with information about the payee provided by the Law of Ukraine "On Political Parties in Ukraine").

Source: Article 153 para. 10, Election Code, 2019

Financial reports from political parties and candidates shall include information on a person (donor) that made a respective donation. Donations made to the election funds shall be in line with the provisions of the Law On Political Parties, which requires to include the names of the person who made a donation.