When and to whom is the annual financial declaration submitted?
By 1 February of each year, the party sends the State Audit Office the financial declaration for the past year together with the conclusion of an auditor (audit firm); copies are also sent to the local tax authority.
From whom may donations not be received?
From a physical person who is not a citizen of Georgia; from a person covered by the relevant decision of the Constitutional Court; from a legal entity registered in or outside Georgia or another association of persons; from a public institution; from a constituent subject of another state's system of state power; and anonymously.
What follows from a late financial declaration?
The State Audit Office issues a written warning and demands that the defect be cured within 5 days; if the declaration is still not filed after 5 days, the party loses state funding for the next 1 year, and failure to file for 2 consecutive calendar years is a ground for cancelling the party's registration.
How much may be received in donations and membership fees?
Total donations from each citizen during a year must not exceed 60 000 lari, and each member's annual membership fees must not exceed 1 200 lari.
What rights does a person questioned by the State Audit Office have?
Questioning is voluntary and coercion is impermissible. The person may use an advocate at their own expense and may refuse to give information against themselves or a close relative; these rights must be explained before the questioning begins.
