7. In terms of Rules 48 of Public Procurement Rules, 2004 Grievance Redressal Committee (GRC) is notified for the subject procurement and notification copy is available on the procuring agency’s website and also available on EPADS v2.0 as well as Authority’s website at (www.ppra.org.pk).
Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR)), Secretary
FBR HQ G-5/1, Islamabad Capital Territory
+92-333-546-3868
farrukhamirsial@gmail.com
The following specific data for the procurement of Non-Consultancy Services to be procured shall complement, supplement, or amend the provisions in the Instructions to Bidders (ITB). Whenever there is a conflict, the provisions herein shall prevail over those in ITB.
BDS Clause Number
ITB Number
Amendments of, and Supplements to, Clauses in the Instruction to Bidders
BDS Clause Number 1
Name of Procuring Agency: Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR))
The subject of procurement is: CERTIFICATION BASED UPSKILLING PROGRAMS FOR GRADE 19 OFFICERS OF FBR
Expected commencement date: Sunday, October 4, 2026
BDS Clause Number 2
Financial year for the operations of the Procuring Agency: 2026-27
Name and identification number of the Contract: P111928
BDS Clause Number 3
JV/Consortium or Association Allowed: Yes
Number of JV/Consortium Members: 3
BDS Clause Number 4
The Bidders may seek clarifications through EPADS v2.0: Clarification Date: Monday, September 14, 2026
Pre-Bid Meeting: Monday, September 7, 2026 11:30 AM
Venue: Room 358, 3rd Floor, FBR (HQ), G 5/2, Constitution Avenue, Islamabad.
Meeting Link: https://us06web.zoom.us/j/83387567735?pwd=aWz82utzOKsuLxcnLo8IbDWM3m68cw
BDS Clause Number 5
Any addendum, in case issued, shall be published on Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR)) website and on EPADS v2.0.
BDS Clause Number 6
List of documents required along with the bid: No
BDS Clause Number 7
The qualification criteria to establish the supply / production capability of the bidder.
see Eligibility Criteria
BDS Clause Number 8
Services and Their related documents:
See section Required Services and Scope of Work
BDS Clause Number 9
Price schedule will be provided according to the format defined and acquired.
see section price schedule.
BDS Clause Number 10
Specifications:
see section of specifications.
BDS Clause Number 11
The price shall be Fixed.
BDS Clause Number 12
Currency of the Bids shall be : PKR
BDS Clause Number 13
The Bids/Bid Validity period shall be: 150 Days
BDS Clause Number 14
The amount of Bid Security shall be as defined in Bid Security Section for items and lots given in BDS 6
The Bid Security shall be in the form of: Pay Order, Banker's Cheque, Call at Deposit, Bank Guarantee, Demand Draft
BDS Clause Number 15
The Bids security shall be valid for twenty-eight (28) days beyond the expiry of the Bids validity period specified in the bidding documents, for example the bid validity is 90 days so the bid security shall be valid for 90+28 = 118 days.
BDS Clause Number 16
Alternative Bids to the requirements of the bidding documents will not be permitted.
BDS Clause Number 17
Bid shall be submitted online on EPADS v2.0 whereas hard copy of the bid security should be submitted to the following;
FBR HQ G-5/1, Islamabad Capital Territory
Bids that are not submitted on EPADS v2.0 shall be disqualified.
The deadline for Bids submission is: Monday, September 21, 2026 11:00 AM
BDS Clause Number 18
The Bids opening shall take place on EPADS v2.0.
Day : Monday
Date: Monday, September 21, 2026
Time : 11:30 AM
BDS Clause Number 19
Selection technique adopted will be: Quality and Cost Based Selection (QCBS)
see Evaluation Criteria
BDS Clause Number 20
The Performance guarantee shall: 3.00%.
The Performance Guarantee shall be acceptable in the form of: Call at Deposit, Bank Guarantee
21.
51.1
Arbitrator shall be appointed by mutual consent of the both parties.
BDS Clause Number 22
Grievence against this procurement shall be submitted online on EPADS v2.0.
| Bidder's Type | Required Registration |
|---|---|
|
Any |
FBR (NTN) FBR (GSTN) |
| Eligibility Criteria | Document |
|---|---|
| i. A copy of the Certificate of Registration and Accreditation from the Higher Education Commission of Pakistan. | Yes |
| ii. The firm must be registered/incorporated with FBR and having a valid NTN for at least five (05) years. | Yes |
| iii. Valid Tax Compliance Certificate for NTN and STRN* with active status on ATL both for NTN & STRN. *STRN of FBR and respective provincial revenue authority. | Yes |
| iv. Submission of Bid Securing Declaration as per prescribed format. | Yes |
| v. Compliance with the Schedule of Requirements stated in the bidding documents. | Yes |
| vi. Compliance of Bid Validity as per requirement of bidding document. | Yes |
| vii. Acceptance of all terms and conditions of this bidding document by the bidder or its representative authorized for signing of bid. | Yes |
| viii. Submission of Training/ Educational Institute Profile. | Yes |
| ix. Undertaking on stamp paper of Rs. 100/- as per attached format that the bidder is not blacklisted currently by any Government (Federal or Provincial), a local body, Public sector organization, any national or international/ foreign organization. Also stating that no litigations have been initiated against the bidder from any Public Sector entity, otherwise provide complete details of such litigations, including but not limited to, the nature/description of litigation, the amount under...... | Yes |
| x. Submission of Indemnity Bond (Bid Stage) as per attached format. | Yes |
Quality and Cost Based Selection (QCBS)
Weightage
| Technical Evaluation % | Financial Evaluation % |
|---|---|
| 90 | 10 |
| Technical Marks | 90 | |
|---|---|---|
| Passing Marks | 63 | |
| 1. Proposed Certification Design, Structure and Delivery Methodology | ||
| Alignment with TOR and BPS-19 Executive Competency Requirements (Quantitative)(Doc Required) | 8 | |
| Design of at least Four Distinct Certification Programmes (Quantitative)(Doc Required) | 6 | |
| IRS and PCS Relevance (Quantitative)(Doc Required) | 4 | |
| Pedagogical Approach and In-Person Executive Learning (Quantitative)(Doc Required) | 4 | |
| Mandatory Final Examination, Assessment and Retake Framework (Quantitative)(Doc Required) | 5 | |
| Responsiveness to FBR Review and Customization (Quantitative)(Doc Required) | 3 | |
| 2. Academic Reputation, Accreditation and Recognition | ||
| International or National Ranking (Quantitative)(Doc Required) | 6 | |
| International Accreditation (Quantitative)(Doc Required) | 6 | |
| HEC Recognition / Pakistan Qualification Register (Quantitative)(Doc Required) | 3 | |
| 3. Institutional Experience and Delivery Capability | ||
| Relevant Government and Executive Training Experience (Quantitative)(Doc Required) | 6 | |
| Legal Status and Operational Standing (Quantitative)(Doc Required) | 4 | |
| Capacity to Deliver Multiple Cohorts for Approximately 500 Officers (Quantitative)(Doc Required) | 5 | |
| 4. Faculty Expertise and Deployment Plan | ||
| Academic and Professional Qualifications (Quantitative)(Doc Required) | 6 | |
| Relevant Domain and Senior-Level Practical Experience (Quantitative)(Doc Required) | 5 | |
| Executive and Government Teaching Experience and Deployment (Quantitative)(Doc Required) | 4 | |
| 5. Residential Accommodation, Learning Infrastructure and Participant Support | ||
| Residential Accommodation, Meals and Local Logistics (Quantitative)(Doc Required) | 5 | |
| Training Venue and Physical Learning Infrastructure (Quantitative)(Doc Required) | 3 | |
| Learning Resources and Participant Support Systems (Quantitative)(Doc Required) | 2 | |
| 6. Programme Management, Monitoring and Reporting | ||
| Programme Management and Quality Assurance (Quantitative)(Doc Required) | 3 | |
| Academic Tracking, Examination Records and FBR Reporting (Quantitative)(Doc Required) | 2 | |
Positions Without Lots :
| Position | Delivery Schedule | Quantity | Bid Security |
|---|---|---|---|
| Unit Cost per Officer per Certificate (PKR) | Address: FBR HQ G-5/1, Islamabad Capital Territory Schedule: 30 Days Quantity: 500/Qty |
500/Qty | 0 PKR |
| Cost of Design of all Certifications | Address: FBR HQ G-5/1, Islamabad Capital Territory Schedule: 37 Days Quantity: 1/Qty |
1/Qty | 0 PKR |
No
Positions Without Lots :
Position: Unit Cost per Officer per Certificate (PKR)
Specifications / Requirements:
Scope of Work 1. Background The Federal Board of Revenue (FBR), under its ongoing Transformation Plan, has embarked upon a comprehensive institutional capacity-building initiative aimed at modernizing tax and customs administration through the development of a highly skilled, professional, competent and performance-oriented workforce. As a key component of this initiative, FBR has successfully launched a structured Certifications Programme for officers in BPS-17 and BPS-18 belonging to the Inland Revenue Service (IRS) and Pakistan Customs Service (PCS). The ongoing Certifications Programme for BPS-17 and BPS-18 officers has received an encouraging response and has demonstrated significant value in strengthening technical knowledge, professional competencies and practical capabilities across both services. The quality of participation, learning outcomes and overall output received from the programme provides a strong basis for extending structured professional development opportunities to officers serving at higher levels of responsibility within FBR. Building upon the success of the ongoing programme, FBR intends to introduce specialized executive-level certification programmes exclusively for BPS-19 officers of IRS and PCS. Officers at this level occupy critical operational and managerial positions and are responsible for supervising field formations, managing large-scale revenue operations, administering tax and customs laws, handling complex litigation, implementing institutional reforms and translating policy objectives into operational outcomes. Given the nature of their responsibilities, BPS-19 officers require advanced executive education and professional development interventions that strengthen strategic leadership, evidence-based decision-making, operational management, institutional governance, policy implementation and transformation management. The proposed programme shall therefore be specifically designed to address the professional, technical and leadership requirements of officers serving at this level. 2. Purpose The purpose of this procurement is to engage a nationally or internationally recognised and suitably qualified successful bidder to design, develop, administer, deliver and certify executive-level residential certification programmes exclusively for BPS-19 officers of IRS and PCS. The programme is intended to strengthen the executive leadership and managerial capabilities of participating officers, improve strategic decision-making through the effective use of data and evidence, enhance professional competencies in tax and customs administration and develop a cadre of senior officers capable of leading modernization, institutional reform and operational improvement initiatives across FBR. The programme shall also contribute towards institutionalizing a culture of continuous professional development within FBR and shall form part of FBR’s long-term capacity-building framework under the Transformation Plan. The certifications shall be designed to produce practical and measurable improvements in the ability of BPS-19 officers to discharge their managerial, operational, policy and leadership responsibilities. 3. Target Participants and Programme Coverage The programme shall cover BPS-19 officers of FBR belonging to the Inland Revenue Service and Pakistan Customs Service. For procurement and programme-planning purposes, the anticipated coverage shall be approximately five hundred officers over the duration of the contract. The actual number of officers nominated may vary depending upon the availability of officers, operational requirements, and decisions of FBR. The successful bidder shall deliver the programme through multiple cohorts scheduled throughout the contract period. Cohort planning shall be undertaken in a manner that allows the maximum possible participation of eligible officers without materially disrupting the operational continuity of FBR field formations, headquarters offices and other organizational units. Each grade 19 officer shall be required to undertake one certification programme during the contract period. FBR shall retain the exclusive authority to determine the eligibility criteria, nomination policy, allocation of officers to particular certifications, number and size of cohorts and the sequence in which officers shall be nominated. 4. Scope of Services The successful bidder shall provide a complete, integrated solution for the design, development, delivery, administration, assessment and certification of executive-level programmes for BPS-19 officers. The scope shall include curriculum development, faculty deployment, in-person programme delivery, residential accommodation, meals, learning resources, participant support, assessments, mandatory final examinations, certification, reporting and all ancillary services required for successful implementation. FURTHER DETAILS ARE IN ATTACHED BIDDING DOCUMENT PDF.Position: Cost of Design of all Certifications
Specifications / Requirements:
As per attached Bidding Document in PDF.Â
Â
1. Background
Â
2. Purpose
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 3. Target Participants and Programme Coverage
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 4. Scope of Services
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 4.1 Programme Design and Curriculum Development
4.2 Programme Delivery
4.3 Residential Accommodation, Meals and Logistics
4.4 Learning Resources and Participant Support
4.5 Faculty and Subject-Matter Experts
4.6 Assessment and Certification
4.7 Examination Retake Policy
4.8 Post-Contract Retake Continuity
4.9 Records, Monitoring and Reporting
5. Deliverables
6. Responsibilities of FBR
7. Responsibilities of the Successful Bidder
8. Payment Mechanism
9. Expected Outcomes
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DETAILS OF SCOPE OF WORK CAN NOT BE ADDED HERE DUE TO SHORTAGE OF TEXT THAT CAN BE TYPED HERE. HENCE DETAILDE SCOPE OF WORK CAN BE VIEWED IN THE ATTACED BIDDING DOCUMENT IN PDF FORMAT AND ALL BIDDERS MUST COMPLY WITH THE DETAILED SCOPE OF WORK.
For Individual Positions
| # | Position Title | Quantity | Unit Price (PKR) | Total Price (PKR) | Delivery Location | Delivery Period / Year | Country of Origin |
|---|---|---|---|---|---|---|---|
| 1 | |||||||
| 2 |
| # | Lot Title | Total Lot Price (PKR) | Country of Origin |
|---|---|---|---|
| 1 | [Lot 1 Title] |
The following Special Conditions of Contract shall supplement the General Conditions of Contract. Whenever there is a conflict, the provisions herein shall prevail over those in the Conditions of Contract. The corresponding clause number of the GCC is indicated in parentheses.
Number of GC Clause
Amendments of, and Supplements to, Clauses in the General Conditions of Contract
Definitions
The Procuring Agency is: Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR)), Secretary FBR HQ G-5/1, Islamabad Capital Territory
The Supplier is:
The title of the subject procurement is:CERTIFICATION BASED UPSKILLING PROGRAMS FOR GRADE 19 OFFICERS OF FBR
Number of GC Clause 2
Applicable/Governing Law:
The Contract shall be interpreted in accordance with the laws of Islamic Republic of Pakistan
Number of GC Clause 3
Language:
The language of the Contract, all correspondence and communications to be given, and all other documentation to be prepared and supplied under the Contract shall be in English.
Number of GC Clause 4
Notices:
The addresses for the notices are:
Procuring Agency:
Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR)), Secretary
FBR HQ G-5/1, Islamabad Capital Territory
+92-333-546-3868
farrukhamirsial@gmail.com
Contractor/ Bidder:
[Name, address and telephone number].
The Contractor/ Bidder’s Representative(s)
[Name, address, telephone number and e-mail address]
Number of GC Clause 6.1
The Authorized Representatives are:
For the Procuring Agency:
Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR)), Secretary
FBR HQ G-5/1, Islamabad Capital Territory
+92-333-546-3868
farrukhamirsial@gmail.com
For the Bidder:
Name: ………………………
Designation: ……………..
Address: ……………………………..
Number of GC Clause 7
Effectiveness of the contract
The Contractor/Bidder shall be effective within ….. days from the date of signature of the Contract by both parties
Number of GC Clause 8
Commencement of Contract:
The Contractor/ Bidder shall provide Non-Consultancy Services from the effective date of contract.
Number of GC Clause 10.2
Expiration of Contract:
The time period shall be ………………….
Number of GC Clause 14
Termination
In the event of termination of the contract due to any reason as already defined in the General Conditions of Contract, the Bidder shall be responsible for providing to the Authority the Services till the time of alternate arrangements.
Number of GC Clause 16
Conflict of Interest:
The Procuring Agency reserves the right to determine on a case-by-case basis whether the Bidder should be disqualified from providing services due to a conflict of a nature described in Clause GCC C2.
Number of GC Clause 20
Liquidated Damages
If the Bidder fails to provide services as required under the contract or in case of any data loss/data breach or any incident compromising the data security or other such failures related to any services, the Bidder shall pay to the Procuring Agency as Liquidated Damages at a rate of 0.10% to 10.00% of the Contract value, in accordance with the extent of performance failure & the cost of investigating such incidents as judged by the Authority.
Number of GC Clause 21
Performance Guarantee:
The amount of performance guarantee shall be 3.00% of the contract price in acceptable form of Call at Deposit, Bank Guarantee
Number of GC Clause 27
Currency of Payment:
All the payment to be released to the contractor/Bidder shall be in Pakistani Rupees.
Number of GC Clause F
Payment terms:
Payment will be made to the Bidder against the procured Goods and services according to the actual invoice or running bills submitted by the Bidder against the services provided within the time given in the conditions of the contract.
Number of GC Clause F
Identifying Defects:
The Authority reserves the right at any time to inspect the premises of the provider to inspect the goods and monitor the goods being provided.
Number of GC Clause F 5 & 6
Following is the guidance for Dispute Resolution
Notwithstanding any reference to the arbitration herein, the parties shall continue to perform their respective obligations under the Contract unless they otherwise agree that the Authority shall pay the Bidder any monies due to the Bidder.
Arbitrator’s fee:
The fee shall be specified in Pak Rupees, as determined by the Arbitrator, which shall be shared equally by both parties.
Appointing Authority for Arbitrator:
By the Mutual Consent or in accordance with the provisions of Arbitration Act, 1940, in case the parties fail to reach a consensus on the name of sole arbitrator, any party may submit an application to the Chief Justice Islamabad High Court for appointment of sole arbitrator. The Chief Justice IHC may appoint a former judge of any High Court or Supreme Court as the sole arbitrator to resolve the dispute between the parties.
Rules of procedure for arbitration proceedings:
Any dispute between the Authority and a Bidder who is a national of the Islamic Republic of Pakistan arising in connection with the present Contract shall be referred to adjudication or arbitration in accordance with the laws of the Islamic Republic of Pakistan including Arbitration Act 1940, however above provision shall prevail in referring the case to the Arbitrator.
Place of Arbitration and Award:
The arbitration shall be conducted in English language and place of arbitration shall be at Islamabad. The award of the arbitrator shall be final and shall be binding on the parties.
Date: [insert date (as day, month and year)]
Bid No.:P111928
To: Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR)), Secretary FBR HQ G-5/1, Islamabad Capital Territory
We, the undersigned, declare that:
We understand that, according to your conditions, Bids must be supported by a Bid Securing Declaration.
We accept that we will be blacklisted and henceforth cross debarred for participating in respective category of public procurement proceedings for a period of (not more than) six months, if fail to abide with a bid securing declaration, however without indulging in corrupt and fraudulent practices, if we are in breach of our obligation(s) under the Bid conditions, because we:
We understand this Bid Securing Declaration shall expire if we are not the successful
Bidder, upon the earlier of (i) our receipt of your notification to us of the name of the successful Bidder; or (ii) twenty-eight (28) days after the expiration of our Bid.
THIS AGREEMENT made the _____ day of __________ 20_____ between Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR)), Secretary FBR HQ G-5/1, Islamabad Capital Territory
(hereinafter called “the Procuring Agency”) of the one part and [name of Bidder] of [city and country of Bidder] (hereinafter called “the Bidder”) of the other part:
WHEREAS the Procuring Agency invited Bids for provision of goods, viz., CERTIFICATION BASED UPSKILLING PROGRAMS FOR GRADE 19 OFFICERS OF FBR (P111928) and has accepted a Bids by the Bidder for the provision of Goods in the sum of [contract price in words and figures] (hereinafter called “the Contract Price”).
NOW THIS CONTRACT WITNESSETH AS FOLLOWS:
1. In this Contract words and expressions shall have the same meanings as are respectively assigned to them in the Conditions of Contract referred to.
2. The following documents shall be deemed to form and be read and construed as part of this Contract, In the event of any ambiguity or conflict between the Contract Documents listed below, the order of precedence shall be the order in which the Contract Documents are listed below:-
3. In consideration of the payments to be made by the Procuring Agency to the Bidder as hereinafter mentioned, the Bidder hereby covenants with the Procuring Agency to provide the Goods related services and to remedy defects therein in conformity in all respects with the provisions of the Contract.
4. The Procuring Agency hereby covenants to pay the Bidder in consideration of the provision of Goods and the remedying of defects therein, the Contract Price or such other sum as may become payable under the provisions of the contract at the times and in the manner prescribed by the contract.
IN WITNESS whereof the parties hereto have caused this Contract to be executed in accordance with their respective laws the day and year first above written.
Signed, sealed, delivered by __________________the ________________ (for the Procuring Agency)
Witness to the signatures of the Procuring Agency:
………………………………………………
Signed, sealed, delivered by __________________the ________________ (for the Procuring Agency)
Witness to the signatures of the Bidder: …………………………………………………
Contract Number: Contract Value: Contract Title:
Dated:
[Name of Supplier] hereby declares that it has not obtained or induced the procurement of any contract, right, interest, privilege or other obligation or benefit from Government of Pakistan or any administrative subdivision or agency thereof or any other entity owned or controlled by it (GoP) through any corrupt business practice.
Without limiting the generality of the foregoing [Name of Supplier] represents and warrants that it has fully declared the brokerage, commission, fee etc. paid or payable to anyone and not given or agreed to give and shall not give or agree to give to anyone within or outside Pakistan either directly or indirectly through any natural or juridical person, including its affiliate, agent, associate, broker, consultant, director, promoter, shareholder, sponsor or subsidiary, any commission, gratification, bribe, finder's fee or kickback, whether described as consultations fee or otherwise, with the object of obtaining or inducing the procurement of a contract, right, interest, privilege or other obligation or benefit in whatsoever form from GoP, except that which has been expressly declared pursuant hereto.
[Name of Supplier] certifies that it has made and will make full disclosure of all agreements and arrangements with all persons in respect of or related to the transaction with GoP and has not taken any action or will not take any action to circumvent the above declaration, representative or warranty.
[Name of Supplier] accepts full responsibility and strict liability for making and false declaration, not making full disclosure, misrepresenting fact or taking any action likely to defeat the purpose of this declaration, representation and warranty. It agrees that any contract, right interest, privilege or other obligation or benefit obtained or procured as aforesaid shall, without prejudice to any other right and remedies available to GoP under any law, contract or other instrument, be voidable at the option of GoP.
Notwithstanding any rights and remedies exercised by GoP in this regard, [Name of Supplier] agrees to indemnify GoP for any loss or damage incurred by it on account of its corrupt business practices and further pay compensation to GoP in an amount equivalent to ten time the sum of any commission, gratification, bribe, finder's fee or kickback given by [Name of Supplier] as aforesaid for the purpose of obtaining or inducing the procurement of any contract, right, interest, privilege or other obligation or benefit in whatsoever form from GoP.
To: Federal Board of Revenue (Revenue Division/Federal Board of Revenue (FBR)), Secretary FBR HQ G-5/1, Islamabad Capital Territory
WHEREAS [name of Bidder] (hereinafter called “the Bidder”) has undertaken, in pursuance of Contract No. [reference number of the contract] dated [insert date] for provision of Goods(hereinafter called “the Contract”).
AND WHEREAS it has been stipulated by you in the said Contract that the Bidder shall furnish you with a Bank Guarantee by a reputable bank for the sum specified therein as security for compliance with the Bidder’s performance obligations in accordance with the Contract.
AND WHEREAS we have agreed to give the Bidders guarantee:
THEREFORE, WE hereby affirm that we are Guarantors and responsible to you, on behalf of the Bidder, up to a total of [amount of the guarantee in words and figures], and we undertake to pay you, upon your first written demand declaring the Bidder to be in default under the Contract and without cavil or argument, any sum or sums within the limits of [amount of guarantee] as aforesaid, without your needing to prove or to show grounds or reasons for your demand or the sum specified therein.
This guarantee is valid until the: [insert date]
Signature and seal of the Guarantors
_____________________________________________________________________
[name of bank or financial institution]
_____________________________________________________________________
[address]
_____________________________________________________________________
[date}