Anti-Corruption Act Section 105 — When and how accounts of assets and liabilities are filed

Accounts are filed with supporting evidence that the assets and liabilities exist and evidence of personal income tax for the previous tax year, and must include assets and liabilities abroad and assets held for the filer by another person. The NACC sets the procedure, and the filing period must be not less than sixty days. Political office holders (Section 102(1)), Constitutional Court judges, independent-organ office holders and the designated local office holders file on taking office and on leaving it. The other listed categories and positions the NACC designates file on taking office, on ceasing to be a state official, and every three years while they remain a state official. For the group (1) office holders, a person who leaves a position and takes up the same or a new position within one month need not file again, though may do so as evidence. Separately, a person who moves directly into another post that also requires filing need not file anew.