Under Article 18 of Decree-Law 47, the 'Authorized Signatory' is personally responsible for the integrity of tax filings. System automation errors in an ERP do not absolve the individual from statutory negligence.

The 2026 enforcement framework requires proof of 'Active Oversight.' CFOs must demonstrate that they have implemented forensic verification layers to validate data before FTA submission.

Systemic record-keeping failures now carry penalties up to AED 500,000. These are administrative in nature and apply even if no tax was underpaid, focusing solely on 'Digital Governance' failure.

Arakan provides an 'Independent Forensic Trail.' By hashing ledgers at the source, we provide CFOs with the evidence needed to prove they met their statutory Duty of Care during unannounced audits.