On the first tier, Vietnam is divided into fifty-eight provinces (Vietnamese: tỉnh, Chữ Hán: 省) 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, towns, and rural districts as the second-tier units. At the third tier, provincial city or town is divided into ward and commune, while rural district is divided into townships (thị trấn) and communes.

View More On Wikipedia.org