Viet Nam's 63 provinces serve as the country's primary administrative divisions, functioning as Level 1 units in a two-tiered system of local governance. These provinces hold significant administrative authority, managing essential government services including education, healthcare, infrastructure development, and economic planning within their jurisdictions. Provincial governments are responsible for implementing national policies while addressing local needs, collecting certain taxes, maintaining public order, and overseeing district-level administrations beneath them. Each province is led by a People's Committee and People's Council, which handle both executive and legislative functions respectively. The provincial structure enables the central government to delegate administrative responsibilities across Viet Nam's diverse regions while maintaining coordinated governance throughout the country.