Anwar Zada Gulyar
The former Federally Administered Tribal Areas (FATA) and the Malakand Division have historically enjoyed a distinct constitutional and legal status. For this reason, these regions were exempt from various federal taxes for many years. When FATA was merged into Khyber Pakhtunkhwa in 2018, the federal government made several commitments to the people of the region. Among them was the assurance that the merged tribal districts would remain exempt from federal taxes for at least ten years, allowing them time to recover from decades of war, terrorism, displacement, and underdevelopment.
At the time of the merger, the government also pledged that the former FATA would receive its fair share of national financial resources, including allocations under the National Finance Commission (NFC) Award. The objective was to facilitate investment in infrastructure, education, healthcare, employment opportunities, and overall socio-economic development. However, according to the residents and elected representatives of the tribal districts, many of these commitments have yet to be fully implemented, leaving the region deprived of the progress that was promised.
Even today, the merged tribal districts continue to face numerous challenges. Many areas have not fully recovered from the devastating effects of years of conflict and insecurity. In some places, the law and order situation remains fragile. Economic activity is limited, industrial development is almost non-existent, unemployment continues to rise, and many families have been forced to migrate in search of safety and livelihood. Under such circumstances, the local economy remains weak, while the purchasing power of ordinary citizens has been severely affected.
When basic public services, employment opportunities, quality education, healthcare, roads, industries, and development projects remain inadequate, it is only natural that the imposition of additional taxes raises serious concerns among the affected population. While taxation is undoubtedly a legitimate function of the state, it also carries a constitutional and moral obligation to ensure that citizens receive equal rights, security, public services, and equal opportunities for development in return.
The need of the hour is for the government to honor all the commitments made at the time of the merger. It should ensure that the merged tribal districts receive their rightful share of national resources, including NFC allocations, create sustainable employment opportunities, encourage investment and industrial growth, strengthen peace and stability, and guarantee the constitutional rights that the people of these districts deserve. Only after these longstanding obligations have been fulfilled should the implementation of a tax regime similar to that in other parts of the country be considered. Justice demands that equal rights and opportunities come before equal obligations.











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