Safari Digital Ltd$.,$ a growing e$-$commerce platform, has realized that it underreported its revenue for the last three years due to an accounting error. The company now has two options:

Option A: Use the Voluntary Tax Disclosure Program $($VTDP$)$ to self$-$report and benefit from reduced penalties.

Option B: Remain silent, hoping that KRA never audits its accounts.

Required:

As the company$$s tax advisor, evaluate the risks and benefits of each option.

Develop a corporate tax compliance policy that prevents such errors from happening in the future.