ISLAMABAD: The Federal Board of Revenue (FBR) has made it mandatory for all cement bags to bear tax stamps before clearance from manufacturing plants or production sites, effective November 1, 2025.
The new directive, issued through Sales Tax General Order (STGO) No. 5 of 2025, replaces the earlier STGO No. 19 of 2022. Under the revised framework, cement bags leaving factory premises, production units, or import stations must carry a tax stamp or Unique Identification Marking (UIM) issued by the FBR’s authorized licensees — M/s AJCL, MITAS, and Authentix Consortium.
The requirement has been implemented under Section 40C(2) of the Sales Tax Act, 1990, and Rule 150ZF of the Sales Tax Rules, 2006, empowering FBR to introduce electronic monitoring, tracking, and tracing mechanisms for specified industries.
According to the FBR, the measure aims to enhance tax compliance, curb evasion, and ensure end-to-end traceability of cement products throughout the supply chain, from manufacturing to retail distribution.
