The Federal Board of Revenue (FBR) has ordered all registered manufacturers of aerated waters and beverages, including toll manufacturers, to install electronic production monitoring systems to track output in real time and curb under-reporting.
Under Sales Tax General Order 7/2026, the FBR said registered persons engaged in the production and packaging of aerated waters and beverages, whether for their own account or as toll manufacturers, must install the electronic production monitoring solution with immediate effect.
The system includes industrial barcode scanners, counting sensors, industrial computers, IP cameras, network video recorders, programmable logic controllers, human-machine interfaces, displays, uninterrupted power supplies and electrical cabinets, according to the FBR order.
The monitoring solution must also include production monitoring software and operate through systems connected directly to the FBR’s central data platform.
The tax body said the system aims to provide real-time capture of production activity, collection of production data through object detection and counting, and transmission of data to the FBR’s Central Control Unit. The system would also be required to detect unexpected production stoppages, conduct quantitative analysis of output and provide data analytics to support legal action.
Registered beverage manufacturers have been directed to make the necessary arrangements for installation of the electronic production monitoring system by June 30, 2026, according to the order.
The FBR has directed chief commissioners of inland revenue to designate focal persons to coordinate with beverage manufacturers and authorized technology vendors to facilitate installation and operationalization of the systems.
The tax authority said the monitoring equipment must be supplied, installed and maintained by vendors authorized by the FBR under Chapter XIV-BA of the Sales Tax Rules, 2006. The FBR order listed Tollink Pakistan Private Limited and Authentik as authorized vendors for the production monitoring systems.
The initiative is part of the FBR’s broader digitization drive aimed at documenting production, improving transparency and strengthening tax collection. By obtaining production data directly from manufacturing lines, the FBR will be able to compare actual output with production declarations and identify potential discrepancies more quickly, the order indicates.
The move is expected to increase scrutiny of beverage manufacturers as the tax authority expands the use of technology to monitor production and address revenue leakages.
The FBR said authorized vendors must ensure that their systems comply with the requirements of Rule 150ZQT of the Sales Tax Rules, 2006, including real-time data capture, transmission, storage and archiving.