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I refer to your report “Warisan was happy with RM53m!” (Oct 13). Armizan implied that there was Article 112D Review meeting in 2019 between the then Federal and Sabah governments. 

If there was such a meeting, the second mandatory review, it should have been followed up by a Gazetted Review Order publication stating the amount to be paid for 5 or longer consecutive years, pursuant to Article 112D(3). But there was no such Review Order gazetted because both the governments did not agree on the amount to be returned to Sabah.

There was a review meeting in April 2022, and this time both the Federal and Sabah governments agreed on the amount payable and it was followed by the Review Order 2022 stipulating yearly payment for 5 consecutive years starting from 2022. (RM125.6 million for 2022, RM129.7 million for 2023, RM133.8 million for 2024, RM138.1 for 2025 and RM142.6 million for 2026.)

The Review Order 2022 also stated that “the Review Order 1970 is revoked”. (There are two mandatory reviews – the first one in 1969 and the second one in 1974.) This implies that the Review Order 2022 is the outcome of the second mandatory review. The alleged review meeting in 2019, as implied by Armizan, was misleading. 

Sabah Law Society (SLS) applied to the High Court in June 2022 for judicial review of the Gazetted Review Order 2022. 

SLS is asking for the upholding of a public duty owed to the people of Sabah. That is to say, the Article 112D Review should have been done not later than 1974, but only carried out in 2022.

The decision expressed in the Review Order 2022 was to pay the amounts indicated therein for the period from 2022 to 2026, but the glaring omission of not paying the full 40% entitlement for the Lost 48 Years even though both the Federal and Sabah Governments undertook the Review in 2022 rather than the mandated time in 1974. 

Obviously, the alleged said Article 112D Review meeting in 2019 as stated by Armizan is misleading.

The High Court hearing on 7 July 2025 was told by the Federal Attorney General / Senior Federal Counsel that for the 48 years starting from 1974 to 2021, Sabah government was paid RM26.7 million yearly, considered as the 40% revenue sharing as stated in Article 112C; and that the Federal Government denies owing Sabah any money. 

If the 40% is honoured, including the 5% statutory annual interest, that is at least RM350 billion by now. (PMX disclosed in Kota Kinabalu in 2024 that the Federal Government in 2023 had received RM10.2 billion in taxes from Sabah.)

We the rakyat of Sabah are not asking for handouts. The 40% is our constitutional right. It is our money taken by the Federal Government, money meant for our crucial needs and wellbeing.

Immediate action to restore the 40% revenue share. A fair, transparent formula to calculate and return Sabah’s money. A timeline for full restoration – not empty promises.

Without respect for Sabah’s rights, there can be no real Malaysia Agreement 1963. Returning Sabah’s money is about fairness, dignity, and justice for all Sabahans. The 40% entitlement is the foundation of trust on which Malaysia was formed.

Dr. Chong Eng Leong 

 

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