Article 71 mandates each GCC Member State to establish an electronic services system for tax compliance. It directs the GCC Secretariat General to create a central tax information centre and an electronic system to monitor internal (intra-GCC) supplies and facilitate information exchange between tax authorities. This central system must, at a minimum, record the TIN of both supplier and customer, tax invoice details, transaction description, and consideration. A confirmation number is issued upon data correspondence for audit purposes. The system must be secure, reliable, and ensure restricted access, while allowing tax authorities to track goods to their final destination.