The Data Retention Tool (DART) was designed to aid SAP users in meeting legal data retention requirements for tax audit purposes. DART allows you to periodically extract and retain tax-relevant data from active SAP applications. DART extracts the data into sequential files and provides tools for viewing the retained data in various ways.
The design of DART is based on the interpretation ofUStax laws (Rev. Proc. 98-25) by the ASUG Tax Interest Group and SAP. During the last few years the function has been continuously enhanced to meet new international legal requirements. For example, DART was adapted to meet the GDPdU (a new German tax law in effect since 1.1.2002). The required adaptations were developed by the GDPdU workgroup of the German SAP User Group (DSAG) and were listed in a requirements catalog, which outlines what data a typical company may need in a German tax audit. At the same time the workgroup collaborated with the German tax authorities to make sure that DART sufficiently meets legal requirements.
Each tax payer has to decide which additional data might be needed for a tax audit and must, based on these decisions, configure DART accordingly. SAP cannot guarantee that the standard version of DART will cover all legal requirements in all cases.
Source: SAP