47. Do political parties have to report regularly on their finances? - Turkey

Country: 
Turkey
Question: 
47. Do political parties have to report regularly on their finances?
Answer: 
Yes
Comments: 

[...] The party organization is obliged to submit the income and expenses to the upper tier to which it is affiliated within the time indicated in the party statute. This period cannot be more than six months.

Source: Article 70§5, Law on Political Parties, 1983 (as amended in 2018, Law. No. 2820).

 [...] The party headquarters and the provincial organizations also including the districts under its administration shall prepare their final accounts showing the practical results of the previous year’s budget by the end of April following each budget year. The final accounts belonging to the provincial organizations and the headquarters shall be examined, approved and joined by the central decision-making and administrative committee. [...]

Source: Article 73§3, Law on Political Parties, 1983 (Law No. 2820).

[...]  Consolidated final accounts, along with the final accounts of the headquarters, provincial and township organizations, shall be submitted by the chairman of the political parties by the end of June to the Constitutional Court for audit and the Office of the Chief Public Prosecutor of the Court of Cassation for information. [...]

Source: Article 74§2, Law on Political Parties, 1983 (as amended in 1999, Law No. 2820).

Parties declare their campaign funds solely through annual financial reports; these reports do not include incomes and expenditures incurred by candidates nor by third-parties.

Source: OSCE/ODIHR (2018). Republic of Turkey Early Presidentiıal and Parliamentary Elections, 24 June 2018. OSCE/ODIHR Election Observation Mission Report. OSCE/ODIHR, Warsaw.

Source: 

Source: Article 70§5, Law on Political Parties, 1983 (as amended in 2018, Law No. 2820).

Source: Article 73§3, Law on Political Parties, 1983 (Law No. 2820).

Source: Article 74§2, Law on Political Parties, 1983 (as amended in 1999, Law No. 2820).

Source: OSCE/ODIHR (2018). Republic of Turkey Early Presidentiıal and Parliamentary Elections, 24 June 2018. OSCE/ODIHR Election Observation Mission Report. OSCE/ODIHR, Warsaw.