摘要:The country fully entered into the Federal Structure of political governance through implementation of the Federal Constitution. The planning process also would have to redefine and readjust according to change in the country to keep the development spirit by setting national goals and objectives down to the lower tiers of the government. Therefore, it is pertinent to define the clear role and responsibilities of all stakeholders involved in the planning process of the country. This study has tried to address those issues by explaining frictional role, planning process and relationship among all planning units at each tier of government. National Planning Commission (NPC) has to interpret the goal into policy and program and send it to Provincial Government for further analysis and process as per the requirement of such Government. The Local Levels prepare their own plans and policies in line with the directives received from the NPC and send them both to the provincial planning entities and the NPC. A two-way algorithm of planning process both top-down and bottom-up will be in practice and they will be adjusted when necessary basis.