As a representative of the people, I am deeply disappointed and regretful over the recent court decision to grant a stay on the implementation of the review concerning Sabah’s 40% net revenue entitlement.
This development has caused immense frustration among the people of Sabah. The Kota Kinabalu High Court had already ruled on 17 October 2025 that the Federal Government’s failure to fulfill Sabah’s 40% revenue entitlement from 1974 to 2021 was unlawful, and had ordered both parties to complete a review within 90 days and reach a final agreement within 180 days. However, to date, the process has been repeatedly delayed.
As representatives of the people, we have a duty to demand full transparency and accountability on this critical issue. The people have the right to know why a process intended to correct historical injustices is now mired in delays and uncertainty. This is not merely a legal matter—it is a question of trust, fairness, and justice.
What is even more unacceptable is that over the past six months, officials from the Ministry of Finance have failed to produce a complete, concrete, and actionable policy framework to implement the review and distribution of the 40% revenue entitlement. Such administrative negligence and dereliction of duty have seriously undermined the interests of the people of Sabah and eroded public confidence in federal institutions.
I therefore strongly demand that the Ministry of Finance provide a full explanation and take immediate action to present a clear timeline and an implementable plan, instead of continuing to delay.
At the same time, I call on the current State Government to take a clear stand. Remaining silent or ambiguous at such a critical juncture is irresponsible. The people of Sabah have the right to know whether their leaders are firmly defending Sabah’s constitutional rights or choosing to remain passive.
We must face reality: Sabah continues to face serious challenges in infrastructure, education, and healthcare. Many schools are in poor condition, and healthcare services remain unevenly distributed, especially in rural areas where basic facilities are still lacking. These long-standing issues persist because Sabah has not received its rightful share of resources.
The situation in education is particularly concerning. Many schools continue to struggle with inadequate facilities, overcrowded classrooms, and insufficient teaching resources, especially in remote areas. Meanwhile, Sarawak has begun implementing free education in 2026, demonstrating a more progressive and decisive policy direction. If Sabah continues to be deprived of its rightful financial resources, the gap between us and other states will only widen. The 40% revenue entitlement is not merely a fiscal matter—it is crucial to the future of our next generation.
To break the current deadlock and ensure implementation, I strongly urge both the Federal and State Governments to establish a clear and transparent timeline. The Ministry of Finance must, within a specified timeframe, publish a detailed implementation roadmap, including the review mechanism, calculation formula, and phased execution plan. An independent audit and oversight mechanism must be introduced by appointing a third-party body to ensure transparency and fairness in the process.
A phased implementation through an Interim Payment Mechanism must also be carried out as soon as possible. Before a final agreement is reached, partial payments should be made to prevent Sabah from continuing to suffer losses due to delays. As early as this year, revenues that can already be calculated should be paid to the State Government.
We must be clear: this is not a request, nor is it a form of charity. This is Sabah’s constitutional right. This right has been delayed for far too long and must not be postponed indefinitely.
The people of Sabah are watching. We will continue to stand firm, speak out, and defend our rights until justice is truly achieved.
Tham Yun Fook
N19 Likas State Assemblyman
Date: 6 April 2026
