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Fairfield and Sui sun Transit Application for DART Eligibility Dear Applicant: Attached is your application for DART service. DART service is an Americans with Disabilities Act (ADA) para transit
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DART, or Domestic Annual Return of Transfer Pricing, is a filing requirement for multinational enterprises (MNEs) operating in Singapore. It is a form used to report the details of related party transactions and transfer pricing policies.
All MNEs with an annual turnover of at least SGD 10 million during the previous financial year are required to file DART.
The DART form can be filled out online using IRAS' e-Services. MNEs need to provide information such as related party transactions, financial information, and transfer pricing documentation.
The purpose of DART is to ensure that MNEs' transfer pricing practices are in line with the arm's length principle, as stated by the Organisation for Economic Co-operation and Development (OECD). It also helps to assess the risks of base erosion and profit shifting.
MNEs need to report details of related party transactions, including transaction amounts, nature of transactions, and related party identities. They also need to provide financial information such as revenues, expenses, and profits.
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