---
title: "Party Financial Activity — Declarations, Audit and Sanctions"
url: "https://legal.ge/en/service/administrative-and-public-law-en/party-financial-activity-en"
field: "Administrative & Public Law"
description: "Party finances in Georgia: donation limits, annual financial declaration, State Audit Office audit and sanctions — warning, loss of funding. Legal.ge."
updated: "2026-10-14"
publisher: "legal.ge"
---

# Party Financial Activity — Declarations, Audit and Sanctions

> Source: legal.ge, https://legal.ge/en/service/administrative-and-public-law-en/party-financial-activity-en

## Party property and state funding

The property of a party is formed by membership fees, donations and, in the cases established by law, funds allocated by the state. Only that sum of money which has been paid in the form of a membership fee in accordance with the law, and whose exact amount is fixed in the party's charter, is considered a membership fee. As for state support, a sum is allocated annually from the state budget of Georgia for the financial support of the activities of parties and for the development of the party system.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/administrative-and-public-law-en/party-financial-activity-en

### 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.