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

19.6. The amount of donations received by political parties and information required by the relevant body of executive authority, about the persons granting donations, shall be included in the financial statement.

Source: Article 19.6, Law on Political Parties, 1992 (amended 2018).

93.1. Voluntary donations to the election fund of a candidate, registered candidate, political party, bloc of political parties, or referendum campaign group shall be transferred through post offices, banks and credit organizations. These donations shall be accepted only from the citizens of the Republic of Azerbaijan, and they should contain the following information on the citizen:
• Surname, forename, patronymic;
• Date of birth;
• Address; and
• Batch and serial number of identification document or substitute document.

Source: Article 93.1. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

93.2. Voluntary donations of legal entities received by bank transfer to the election fund of a candidate, political party, bloc of political parties or referendum campaign group shall have the following information recorded:
• Whether legal entities have state, municipal or foreign shares in their charter capital;
• Name of the legal entity;

• Date of registration and tax ID; and
• Bank account information.

Source: Article 93.2. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

95.4. The relevant executive authorities shall submit information on founders of a legal entity or legal entities; the presence or absence of state, municipal or foreign shares in a legal entities’ charter capital; the name of the legal entity; and the date of registration of the legal entity to the relevant election commissions within five days after the list of legal entities which have made donations to candidates, political parties and blocs of political parties is received from the relevant election commissions. This information shall be submitted in the format defined by the Central Election Commission. The State Automated Information System may be used for these purposes, but dissemination of such information shall not be allowed.

Source: Article 95.4. Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

[…] the amount of each contribution and the identity of each donor must be included in the party accounts […]

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.