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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, 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.

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