Sales Tax Rules, 2006

CHAPTER-XIV-B

ELECTRONIC MONITORING, TRACKING AND TRACING OF SPECIFIED GOODS AND LICENSING 2[THEREOF] SUB-CHAPTER 2 LICENSING

From: 2023-12-07 - To: 0000-00-00 150ZL. Criteria for grant of a licence.- (1) The applicant shall be required to provide technological solutions for the high security tax stamps and related electronic monitoring and tracking system tailored for Pakistani needs on real time basis. (2) The applicant shall possess the following qualifications to be considered for issuance of licence, namely:- a. it shall be a company duly incorporated under the Companies Act, 2017 (XIX of 2017); b. it shall have experience and past performance in electronic monitoring, tracking and tracing of tobacco products, beverages, medicines, petroleum etc. preferably in multiple countries; c. it shall be in a financial position to undertake the project - minimum annual turnover of US$ 50 million in any of last three years or financial worth of US$ 25 million; and d. it shall have appropriate managerial capacity to execute and run the project. (3) The system based solution offered by the applicant must have the following features, namely:- a. individually coded stamps to be affixed or applied on each package of the specified goods on the manufacturing lines or at importing station, as the case may be. b. the stamps shall be associated to every specific brand of a manufacturer; c. system shall provide for management of the workflow from the requirement or order of the manufacturer to the dispatch, reception and ultimately, application or affixation of tax stamps and activation of codes; d. the system shall allow the Board or the concerned field offices to monitor the production workflow and activities on a continuous basis; e. the system shall also provide all necessary functionalities in order to organize and monitor the activity of the controllers and generate requisite reports; f. mobile control devices or equivalent smart phones for officers of the Board to check the authenticity and trace the stamps on the units of tobacco products in the field; g. serialized secure stamps on 1[specified goods]; h. a system providing at the production stage for the association of the stamps with a product defined by its SKU (Stock Keeping Unit); i. data analysis and communication results thereof to…