Islamabad, October 27, 2025 – The Federal Board of Revenue (FBR) has announced mandatory implementation of Unique Identification Marking (UIM) on cement products as part of its electronic monitoring under the Track and Trace System.
The decision was formalized through Sales Tax General Order (STGO) No. 05 of 2025, issued on October 23, 2025, by the FBR. The order aims to strengthen transparency and ensure accurate tax collection in the cement sector through real-time digital tracking.
According to the FBR, this move supersedes STGO No. 19 of 2022, and is issued under the powers granted by Section 40C (2) of the Sales Tax Act, 1990, read with Rule 150ZF of the Sales Tax Rules, 2006. These provisions authorize the FBR to notify the timeline for implementing electronic monitoring, tracking, and tracing of production, import, and supply of goods across notified sectors.
The revenue authority has directed that no cement bag will be permitted to leave any production site, factory, or import station without affixation of tax stamps or UIMs starting November 1, 2025. The UIMs are to be procured exclusively from FBR’s licensed consortium – M/s AJCL/MITAS/Authentix.
This initiative is part of FBR’s broader effort to curb tax evasion, enhance supply chain visibility, and promote documentation in the industrial sector. The order has been issued with the approval of the Member Inland Revenue (Operations), FBR, Islamabad.