FISCAL FEDERALISM AN ANALYSIS OF KHYBER PAKHTUNKHWAS SHARE IN THE NATIONAL RESOURCES IN THE POST18TH AMENDMENT PERIOD

http://dx.doi.org/10.31703/gpr.2023(VIII-III).01      10.31703/gpr.2023(VIII-III).01      Published : Sep 2023
Authored by : Hansa

01 Pages : 1-10

    Abstract

    Decentralization of power and distribution of resources has remained a contentious issue between the Federal government and provincial governments in Pakistan. The 7th NFC award and 18th amendment to the constitution have further strengthened the federalist structure in Pakistan by adopting multiple criteria and ensuring provincial autonomy respectively. The Constitution of 1973 provided a well-structured mechanism for fair and just distribution of resources and inter-governmental harmony in the form of NFC and CCI and offered solutions to the contentious issue of distribution of power. Khyber Pakhtunkhwa is blessed with abundant natural resources in the form of water resources, crude oil production, natural gas and LPG and making extensive contributions to the energy sector of Pakistan. Although the constitution of Pakistan, in theory, is clear regarding revenue distribution the cleavages in its practical implementation in the context of the fiscal relationship between the federal government and Khyber Pakhtunkhwa are creating hurdles in their smooth relation.

    Key Words

    CCI, Fiscal Federalism, NFC Award, 18th Amendment

    Introduction

    The Council of Common Interests (CCI) was established in 1973 to mediate disagreements between the federal government and provinces. However, it has faced challenges in its s implementation due to the dynamics and interactions between conflicting parties. The 18th Amendment mandated the CCI to report its activities to both lower and upper chambers of parliament, increase the number of federal cabinet members serving on the CCI, establish a permanent secretariat, and grant authority over linked institutions. The federal government is responsible for 93% of the total income, while provinces contribute only 7% (E. Ahmad 2010). The National Finance Commission (NFC) simplifies the process of transferring funds between accounts, including tax income distribution, management of discretionary transfers, and advice on borrowing money. The Niemeyer Award and Raisman formula were established under the India Act of 1935 and 1947, respectively, to distribute revenue from taxes.

    However, the NFC Awards failed to bring provinces to an accord, leading to political impasse. In 2006, President Musharraf announced a fixed level of province involvement at 45% and a 1% per year increase in provincial contributions. A significant improvement was achieved in 2009, with the provincial contribution increasing from 46% to 55% for the fiscal year 2010-11 and 57.4% for the subsequent four years (K. Adeney 2012). Additional considerations such as population size, poverty rate, income generation, and inverse population density were added to the criteria for the NFC Award. Punjab received 51.74 percent of the total, while Sindh received 24.5%, the North West Frontier Province received 14%, and Balochistan received 9%. This marked a significant advance towards the formalization of fiscal federalism (Ali, 2022).

    The 18th Amendment enacted provisions such as consulting with the provincial government before constructing hydroelectric power plants, ensuring provinces' allocation should not be lower than specified in previous Awards and implementing biannual monitoring of the NFC Award by finance ministers at the federal and provincial levels of government. The distribution of water in Punjab, Pakistan, has been a contentious issue, with disagreements and distrust between provinces (Rashid, 2023). In 2009, Punjab requested the Indus River System Authority (IRSA) to oversee the Chashma-Jehlum connection canal, a request that could lead to the loss of over 3 million acres of land for cotton cultivation (Ali, 2022). However, the IRSA only maintained a canal flow of 5000 cusecs, despite the required demand of 18000 cusecs (Bengali 2015). The Sindh Assembly reviewed the province's discontent with the decreased water quantity compared to its allocation under the 1990 Accord. Punjab successfully added 3.5 million more hectares of agricultural land to its holdings but removed its delegates from IRSA meetings in May 2010. The IRSA was accused of misleading practices and failing to comply with the water accord by withholding 5,000 cusecs of water from the Chashma-Jehlum Link Canal. The Kalabagh Dam on the River Indus has further strained the federation, with the provincial assemblies of Sindh, Baluchistan, and the Northwest Frontier Province opposing it. This has resulted in political parties being split along province-provincial lines (Ahmad, 2017).

    NFC Award: Khyber Pakhtunkhwa's Shares in the Divisible Pool

    Constitutional Provisions

    The allocation of federal funds to the provinces in Pakistan is subject to the approval of the President, who exercises this authority via the NFC Award, as stipulated in Article 160 of the Constitution of the Islamic Republic of Pakistan. The approval was granted based on the proposals put forward by the National Finance Commission (NFC) (Faiz, 2015). 

    1. Clause 3(B) of Article 160 of the Constitution of the Islamic Republic of Pakistan provides as follows:              

    2. In pursuance of the above provision, it is imperative for the Finance Ministers of the Federal and Provincial Governments to monitor the implementation of the Award biannually and lay a report before both Houses of the Parliament and Provincial Assemblies. 

    3. The Bi-Annual monitoring report for the period from January to June 2021 was approved by the Federal and Provincial Finance Ministers for lying before both Houses of the Parliament and Provincial Assemblies. 

    4. The Bi-Annual Report contains total FBR collections during January-June, 2021, details of Non-Divisible Pool Components, Vertical Distribution of shares between Federal and Provincial Governments, Horizontal Distribution of shares between the Provinces and details of Grant-in-Aid as well as Straight Transfers to the Provinces (Government of Pakistan, 2022). 

    5. The report also includes details of efforts by Federal and Provincial Governments to streamline their tax collections system to reduce leakages and increase their revenues as well as efforts to maintain fiscal discipline at the Federal and Provincial level during the reported period.

    The Implementation of the NFC Award

    The Second Biannual Monitoring study assesses the progress of the Seventh National Finance Commission (NFC) Award implementation in Khyber Pakhtunkhwa, Pakistan. The Federal Board of Revenue (FBR) reported a total amount of tax revenue collected of 2,532.357 billion rupees during the first half of the fiscal year 2020-21 (Ahmad, 2010). After deducting non-divisible pool components and the one percent allocated for collecting costs and the War on Terror (WoT) in Khyber Pakhtunkhwa, the total amount of money that can be distributed is Rs. 2,418.797 billion. The remaining amount for the federal government is Rs. 1,027.989 billion. The province component is allocated according to the breakdown: Rs. 719.604 billion (51.73 percent), Rs. 342.443 billion (24.54 percent), Rs. 203.332 billion (14.61 percent), and Rs. 126.423 billion (9.08 percent). The total budget for anti-terrorism efforts in Khyber Pakhtunkhwa is 24.43 billion Pakistani rupees. Between January and June 2021, a total of $22.243 billion was received in revenue from natural gas royalties, gas development surcharges, and crude oil royalties (Haider, 2023). Provinces received Rs. 4958 billion from the excise tax on Natural Gas collected during the designated time period.

    1. According to the Award (and more specifically, Articles 3 and 4 of the Order), the federal government, the provinces, and the provinces among themselves are responsible for contributing their respective portions of the taxes levied on divisible pools. 

    2. The requirements of the Award regarding the distribution of royalties to the provinces, the installation of a surcharge on gas, and the charging of excise duty on gas are implemented into the Order via Articles 5 and 6 of the Order. 

    3. Article 7 of the Order stipulates that the provinces are to receive their proportionate part of the reward in line with the conditions of the reward. 

    4. Article 8 of the Order addresses the Goods and Services Tax (GST) that applies to services. 

    5. The percentage of taxes paid to GDP is expected to reach 15% during the 2014-2015 fiscal year. In accordance with the second clause of Article 9 of the Order, the National Finance Commission (NFC) has proposed a strategy for both the Federal Government and the Provincial Governments to implement in order to accomplish the aforementioned objective. 

    6. The necessity for economic discipline on both the federal and provincial levels is emphasized in the Order's Article 9. Clause 3 (Pakistan 2022).

    Division of Divisible Pool Taxes

    Article 1 of the "Distribution of Revenues and Grants-in-Aid Order, 2010 (Award)" signed by the president defines the award, while Article 2 of the same document explains the award's nomenclature. Because of this, it is not essential to take any more action on these particular articles. Both the vertical distribution of these taxes throughout the four provinces and the horizontal distribution of these taxes between the federal government and the provincial governments are governed by Articles 3 and 4 of the President's Order, respectively (Shah, 2023).

    FBR Tax Receipts

    Federal Board of Revenue (FBR) reported the following tax collection for Financial Year 2020-21:

    Table 1

    A

    Provisional collection reported on a fortnightly basis during FY, 2020-21.

    4,640.091

     

    B

    Arrears worked out on receipt of final reconciled collection for F.Y. 2019-20 reported in F. Y. 2020-21

    104.6231

     

    C

    Total Collection reported during the FY 2020-21

    4,744.721

    The Federal Board of Revenues collected a total of Rs. 4,744.721 billion in tax income in the 2020-21 fiscal year, from which the government distributed a total of Rs. 4,744.721 billion to the provinces. The first six months of the 2020-21 fiscal year tallied in at a total of Rs. 2,212.352 billion, while the subsequent nine months, from January to June of that year, tallied in at a total of Rs. 2,532.3521 billion.

    Distribution of Divisible Pool Taxes

    The components of divisible pool taxes are

     outlined in the Order issued by the President in 2010 and may be found in Article 3, Clause 1 of that document (Khan, 2017). The sum of money collected by the Federal Board of Revenue (FBR) does not consist of all of its individual components in their individual whole. After taking these aspects into consideration, it was determined that the total amount collected in taxes amounted to Rs. 4,744.712 billion, while the amount collected in gross divisible pool taxes was Rs. 4,546.863 billion. The remaining six months of the fiscal year 2020-21, which run from January through June 2021, will bring in a total of 2,476.631 billion rupees from the gross divisible pool tax (Ali, 2023).

    Table 2

     

    FY 2020-21

    2nd Half (2021-22)

    Total Collection FBR Receipts

    4,744.712

    2,532.351

    Less Non-Divisible Pool Components

    197.851

    55.722

    GST on Services

    19.894

    4.791

    WWF

    20.013

    0.922

    Excise Duty on Natural Gas

    9.585

    5.061

    Exp. Development Surcharge

    8.518

    4.943

    Refund through Supplementary Grant

    139.841

    41.000

    Gross Divisible Pool Tax

    4,546.862

    2,476.631

    Vertical Distribution

    To determine the net amount of taxes attributable to the divisible pool, first, the FBR taxes are decreased by the non-divisible pool components, and then the collection expenses are subtracted from this new total. When that time has passed, the funds are subsequently distributed between the Federation and the Provinces in accordance with the principles outlined in Articles 3 and 4 of the Order. The following table contains the data for the vertical distribution for both the whole fiscal year 2020-2021 and the second half of the fiscal year 2020-2021 (January-June 2021) (Bhutta, 2022). 

    Table 3

     

    FBR Receipts

    Collection Charges (1%)

    Net Divisible Pool Taxes

    1% WOT for Khyber Pakhtunkhwa

    Balance Net Divisible Pool

    Provinces Share (57.5%)

    Divisible Pool Taxes

    4,546.864

    62.280

    4,484.584

    44.846

    4,439.738

    2,552.849

    Income Tax

    1,681.154

    33.623

    1,647.531

    16.475

    1,631.056

    937.857

    Capital Value Tax

    0.636

    0.006

    0.630

    0.006

    0.623

    0.358

    Sales Tax

    1,867.107

    18.671

    1,848.436

    18.484

    1,829.952

    1,052.222

    Federal Excise

    266.773

    2.668

    264.105

    2.641

    261.464

    150.342

    Customs

    731.194

    7.312

    723.882

    7.239

    716.643

    412.070

    Table 4

     

    FBR Receipts

    Collection Charges (1%)

    Net Divisible Pool Taxes

    1% WOT for Khyber Pakhtunkhwa

    Balance Net Divisible Pool

    Provinces Share (57.5%)

    Divisible Pool Taxes

    2467.630

    33.421

    24341.241

    24.431

    2418.790

    1390.800

    Income Tax

    863.400

    17.260

    846.150

    8.460

    837.690

    481.000

    Capital Value Tax

    0.160

    0.003

    0.160

    0.001

    0.163

    0.092

    Sales Tax

    1040.689

    10.400

    1030.200

    10.300

    1019.900

    586.919

    Federal Excise

    151.060

    1.510

    149.511

    1.496

    148.060

    85.031

    Customs

    421.300

    4.231

    417.100

    4.170

    412.923

    237.910

    Horizontal Distribution:

    The percentage distribution among the provinces is decided based on the allocation of the provincial portion of the divisible pool taxes, which is detailed in Clause (2) of Article 4 of the President's Order. The following method was utilized to arrive at the final result for the calculation of the distribution of provincial shares for the entirety of the Financial Year 2020-21: 

    Table 5

     

    Punjab

    (51.73%)

    Sindh

    (24.54%)

    Khyber Pakhtunkhwa

    (14.61%)

    Balochistan

    (9.08%)

    Total

    (100%)

    Divisible Pool Taxes

    1320.840

    626.724

    373.227

    232.030

    2552.840

    Income Tax

    485.240

    230.241

    137.115

    85.250

    937.85

    Capital Value Tax

    0.186

    0.087

    0.052

    0.033

    0.358

    Sales Tax

    544.423

    258.320

    153.833

    95.640

    1052.022

    Federal Excise

    77.780

    36.989

    21.981

    13.656

    150.342

    Customs

    213.209

    101.163

    60.240

    37.457

    412.479

    Table 6

     

    Punjab

    (51.73%)

    Sindh

    (24.54%)

    Khyber Pakhtunkhwa

    (14.61%)

    Balochistan

    (9.08%)

    Total

    (100%)

    Divisible Pool Taxes

    719.600

    341.245

    203.330

    126.624

    1390.800

    Income Tax

    249.210

    118.250

    70.410

    43.729

    481.760

    Capital Value Tax

    0.047

    0.022

    0.013

    0.008

    0.092

    Sales Tax

    303.941

    143.790

    85.740

    53.308

    586.460

    Federal Excise

    44.009

    20.900

    12.446

    7.738

    85.130

    Customs

    122850

    58.290

    34.715

    21.580

    237.440

    During the financial year 2020-21, the total amount of money that was allocated to Khyber Pakhtunkhwa was Rs. 418.072 billion. The total amount of money that was spent from January to June of 2021 was 227.769 billion rupees (Hameed, 2023). The following table provides a breakdown of the budget allocations for the province of Khyber Pakhtunkhwa.

    Table 7

    Particulars

    FY 2021-22

    2nd half of FY 2021-22

    Share in Divisible Pool (14.61%)

    373.228

    203.335

    1% war on terror (WOT)

    44.845

    24.341

    Total

    418.070

    227.769

    Article 4 Clause 3, just like Article 2 of the President's Order, stipulates that Balochistan will receive its equitable share of the net earnings from divisible pool taxes. In addition, the federal government is required to make use of its own resources in order to make up for any shortfall that may occur within this allocation (Rana, 2021). The following examples explain how the extra transfers provided by the federal government are distributed:

    Table 8

    Particulars

    FY 2021-22

    2nd half of FY 2021-22

    Share in Divisible Pool 9.08%)

    232.055

    126.422

    Additionally Paid

    19.611

    0.59

    Total

    251.660

    125.833

    It should be noted that the above releases cover the entirety of the fiscal year 2021–2022 and that they have been reconciled with the relevant provincial finance departments. 

    Straight Transfers or Grants in Aid to Khyber Pakhtunkhwa

    Distribution of Royalty on Crude Oil

    Article 5 of the President's Order addresses the question of how the income from the Royalty on Crude Oil should be distributed among the various government agencies. The Petroleum Division is responsible for collecting this fee and reporting its status to the Finance Division on a monthly basis in order to ensure that the money is distributed to the appropriate provinces in a timely manner (Kamran, 2022). As a direct consequence of this, the Petroleum Division distributed the resulting net revenues across the provinces in an equitable manner.

    Table 9

    Period

    Khyber Pakhtunkhwa

    FY:2021-22 Full Year

    14.658

    2nd Half FY: 2021-22 (Jan-June, 2022)

    7.213

    Distribution of GDS and Royalty on Natural Gas

    Article 6 of the President's Order outlines the manner in which the Development Surcharge on Gas (GDS) and the Royalty on Natural Gas are to be distributed to the appropriate parties. The Petroleum Division is the agency that is tasked with the responsibility of collecting both of these fees. The money that has been gathered is then sent on a monthly basis to the Finance Division in order to be distributed to the Provinces. The table that follows illustrates how the entire net gains that were reported by the Petroleum Division as a result of the Royalty and Development Surcharge on Gas were distributed to the Provinces (Mustafa, 2022).

    Table 10

    Item

    Khyber Pakhtunkhwa

    Royalty on Natural Gas

    7.840

    Gas Development Surcharge

    2.696

    Table 11

    Item

    Khyber Pakhtunkhwa

    Royalty on Natural Gas

    4.558

    Gas Development Surcharge

    0.645

    Distribution of Excise Duty on Natural Gas

    In accordance with the provisions of Article 161 (1) of the Constitution of the Islamic Republic of Pakistan, payments for the natural gas excise tax must be sent to the province that is home to the wellhead. The Federal Board of Revenue (FBR) is in charge of levying and collecting this tax in the United States. The money that has been collected is reported to the Finance Division on a monthly basis before it is distributed to the Provinces (Yousafzai 2023). Following is the breakdown of each Province's share of the country's total net revenue, as determined in line with the aforementioned rule:

    Table 12

    Period

    Khyber Pakhtunkhwa

    FY: 2021-22 Full year

    1.513

    2nd Half FY 2021-22

    (Jan-Jun, 2022)

    0.847

    General Sales Tax on Services

    General Sales Tax on Services (GSTS)

    According to Article 8 of the Order, the National Finance Commission (NFC) concurred with the provinces that they had the constitutional right to impose the General Sales Tax on Services. This was the conclusion reached by the NFC. Therefore, the ability to impose this tax is left up to the provinces, and they are free to do so if they so want. 

    Each province government has formed its own Revenue Agency and has begun autonomously collecting the goods and services tax (GST) on a range of services. The Provincial Revenue Authorities have compiled the following information on the Goods and Services Tax (GST) for the time period that was specified in the previous sentence.

    Table 13

    Province

    B.E 2021-22

    Receipt up to June 2022

    (%) over B.E

    Khyber Pakhtunkhwa

    19.851

    19.363

    97.53%

    Steps Taken by Government of Khyber Pakhtunkhwa in terms of Tax Collection:

    ? In order to encourage the growth of the economy, the government of Khyber Pakhtunkhwa has taken measures to reduce or do away with some taxes and levies, such as the Capital Value Tax and the Stamp Duty. During fiscal year 2021–2022, great progress was achieved across the board in terms of revenue collection. The goal of 50 billion rupees was reached by 15 percent, resulting in a grand total of 59.493 billion rupees received via Provincial Own Receipts. There was a total of 25.942 billion in money from various sources, in addition to the 33.552 billion in tax revenue. The amount of revenue that was brought into the province during the first six months of the next fiscal year, 2022, was a total of Rs. 35.572 billion (Mumtaz 2016).

    ? For the Financial Year 2021-22, the total amount of Sales Tax on services collected by the Khyber Pakhtunkhwa Revenue Authority (KPRA) was 19.355 billion rupees. This is an increase of 15% when compared to the amount collected in the previous Financial Year (2020-21), which was 16.965 billion rupees. The amount of Rs. 9.425 billion that was collected as payment for Sales Tax on Services during the second half of the Financial Year 2020-21 (January to June) is shown below (Shahid 2015).

    Conclusion

    Federalism is a political system where political units are united to ensure autonomy. The 1973 constitution of Pakistan declared it a Federal republic, consisting of four provinces and special regions. The sharing of financial resources between the federal and provincial governments has been the thorniest issue in Pakistan's history. The constitution provided for a bi-cameral legislature, equal representation of federating units, and the establishment of the National Finance Commission to ensure fair distribution of resources. The Council of Common Interest was established to ensure inter-governmental coordination.

    Khyber Pakhtunkhwa, a province with vast reserves of natural resources, has the potential to produce significant amounts of oil and natural gas. However, the effective implementation of the constitution is hindered by the province's inconsistent demand for gas allocation to the industrial sector. The Supreme Court and Presidential Order no 3 of 1991 have not used the Kazi Committee Methodology for the calculation of National Hydrogen Potential (NHP), causing billions of rupees loss to Khyber Pakhtunkhwa annually. Following the provisions of the constitution is necessary for the smooth functioning of the federation.

    The 18th amendment to Pakistan's constitution passed on 20th April 2010, has significantly changed the country's constitutional history by introducing 34% changes and redefining the federal structure. The Council of Common Interest (CCI) has been increased, with matters under its regulation and supervision. However, the 18th amendment has not been implemented in Khyber Pakhtunkhwa's interest, as it has not been established for over 12 years. The amendment also added two sub-clauses to clause 3 of article 160, ensuring that the share of Provinces in each National Finance Commission award should not be less than previous NFC awards given to Provinces. This has led to irregularities in CCI meetings and a lack of permanent secretariats for the CCI. The 18th Amendment also provided for joint and equal ownership of mineral oil and natural gas between provincial and federal governments. However, the federal government has consistently denied the intent of the framers of the amendment, leading to contention between the federal government and smaller provinces. Khyber Pakhtunkhwa has been unable to benefit from this provision, as it has not been able to determine the Federal Development Levy on oil. The 18th amendment has also disrupted the economic growth of Khyber Pakhtunkhwa, which is responsible for 80% of the total tobacco production in Pakistan and 97% of the export quality of Flue-cured Virginia species. The 25th amendment to the constitution has led to changes in the demographic structure of Khyber Pakhtunkhwa, with the provinces raising their voice to increase their share in the divisible pool. However, neither the provinces nor the federal government have ensured consistent flow of funds for the economic uplift of newly merged areas, creating severe economic crises for Khyber Pakhtunkhwa. 

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Cite this article

    APA : Hansa. (2023). Fiscal Federalism: An Analysis of Khyber Pakhtunkhwa's Share in the National Resources in the Post-18th Amendment Period. Global Political Review, VIII(III), 1-10. https://doi.org/10.31703/gpr.2023(VIII-III).01
    CHICAGO : Hansa, . 2023. "Fiscal Federalism: An Analysis of Khyber Pakhtunkhwa's Share in the National Resources in the Post-18th Amendment Period." Global Political Review, VIII (III): 1-10 doi: 10.31703/gpr.2023(VIII-III).01
    HARVARD : HANSA. 2023. Fiscal Federalism: An Analysis of Khyber Pakhtunkhwa's Share in the National Resources in the Post-18th Amendment Period. Global Political Review, VIII, 1-10.
    MHRA : Hansa, . 2023. "Fiscal Federalism: An Analysis of Khyber Pakhtunkhwa's Share in the National Resources in the Post-18th Amendment Period." Global Political Review, VIII: 1-10
    MLA : Hansa, . "Fiscal Federalism: An Analysis of Khyber Pakhtunkhwa's Share in the National Resources in the Post-18th Amendment Period." Global Political Review, VIII.III (2023): 1-10 Print.
    OXFORD : Hansa, (2023), "Fiscal Federalism: An Analysis of Khyber Pakhtunkhwa's Share in the National Resources in the Post-18th Amendment Period", Global Political Review, VIII (III), 1-10
    TURABIAN : Hansa, . "Fiscal Federalism: An Analysis of Khyber Pakhtunkhwa's Share in the National Resources in the Post-18th Amendment Period." Global Political Review VIII, no. III (2023): 1-10. https://doi.org/10.31703/gpr.2023(VIII-III).01