The Doctor and Shaikh, Naasir bin 'Abdullaah al-Fiqaari - head of the Division of 'Aqeedah and Contemporary Movements in the Faculty of Religion, Qaseem - said, "I consider that Tawheed ul-Haakimiyyah in the view of those who have made it a fourth and separate category of Tawheed - or [at least] with some of them - is actually linked with the issue of Imaamah (leadership) and not with the issue of Tawheed [itself]! So you will observe that the issue of Imaamah is the most fundamental of their principles, their sole concern and [constitutes the] core of their orientation in their terminology of dawah!
However, it is [in fact] a way that is foreign to the Sunnah and its people. This is because it is the Raafidah who make the issue of Imaamah the most fundamental principle of their religion. And the People of I'tizaal - those who left the Jamaa'ah (i.e. the Mu'tazilah) - have made it the fifth principle of their school of thought."
I say: And these have made it the fourth principle of their Tawheed!!
Refer also to the excellent discussion of the Esteemed Shaikh, Rabee' bin Haadee al-Madkhalee, may Allaah strengthen him, in his beneficial book "The Methodology of the Prophets in Calling to Allaah"
In the fatwa of the Committee of Senior Scholars (no. 18870) dated 11/06/1417H is their statement: "Then making 'al-Haakimiyyah' a separate category is an innovated matter, which has not been the saying of any of the scholars as far as we know."
And the Esteemed Shaikh, Ibn Uthaimeen - hafidhahullahu ta'aalaa - was asked in his regular 'open meeting' (al-liqaa al-maftuh) (no. 150) dated 20th Shawwal 1417H) regarding the same topic. He clarified - may Allaah bring about benefit through him - that: "Whoever claims that there is a fourth category of tawheed under the title 'Tawheed al-Haakimiyyah' is to be counted as an innovator (mubtadi'). So this is an innovated categorisation which emanates from an ignorant person who does not understand anything of the affairs of 'aqeedah and the deen?"