The Federal Board of Revenue has extended the deadline for installing electronic video surveillance systems at manufacturing facilities from October 15 to October 31, 2026, under Sales Tax General Order No. 27 of 2026. The requirement has been introduced under Section 40C(2) of the Sales Tax Act, 1990, read with the relevant provisions of Chapter XIV-BA of the Sales Tax Rules, 2006, as part of FBR’s efforts to strengthen electronic monitoring of industrial production.
The requirement applies to manufacturers of packaged tea, household electronics, paper and paperboard, edible oil and ghee, and leather products, including tanneries and synthetic leather manufacturers. Both manufacturers producing goods on their own account and toll manufacturers are covered. The prescribed system includes Internet Protocol (IP) cameras, Network Video Recorders (NVRs), storage facilities, power backup and associated network equipment. Surveillance equipment must cover specified production points, remain operational without obstruction, and retain recordings for at least two months. What should affected manufacturers consider? The extension provides additional time to complete installation and ensure that surveillance systems comply with the prescribed technical specifications. Businesses should review the coverage of individual production lines, recording arrangements, storage capacity and operational readiness before the revised deadline. The development also reflects a broader shift in Pakistan’s sales tax administration towards technology-based production monitoring, where compliance increasingly involves operational controls in addition to conventional return filing and record maintenance.