On the first tier, Vietnam is divided into fifty-eight provinces (tỉnh) and five municipalities under the command of the central government (Vietnamese: thành phố trực thuộc trung ương). Municipalities are the highest-ranked cities in Vietnam. Municipalities are centrally-controlled cities and have special status equal to the provinces.
The provinces are divided into provincial cities (thành phố thuộc tỉnh), municipal city (thành phố trực thuộc thành phố trung ương), towns/borough (thị xã), urban district (quận), rural districts (huyện) as the second-tier units. At the third tier, provincial city or town is divided into ward (phường) and commune (xã), township (thị trấn).

View More On Wikipedia.org