The Federal Board of Revenue (FBR) has established a new regulation that every bag of cement will be required to be stamped with tax stamps prior to being transported from factories or manufacturing facilities. The regulation will come into effect from November 1, 2025.
This order, under Sales Tax General Order (STGO) 5 of 2025, supersedes the earlier regulation STGO No. 19 of 2022.
From today onwards, cement bags going out from factories, manufacturing units, or import terminals will be required to carry a tax stamp or a Unique Identification Marking (UIM). The stamps can be procured from licensed licensees, i.e., M/s AJCL, MITAS, and Authentix Consortium.
This is under Section 40C (2) of the Sales Tax Act, 1990 and Rule 150ZF of the Sales Tax Rules, 2006. This permits the FBR to monitor goods electronically in specific industries.
The intention is to render the supply chain transparent and ensure that businesses comply with tax regulations effectively.
