Districts serve as the second-level administrative divisions in Viet Nam's two-tier governance structure, with 703 districts currently operating throughout the country. These units function as intermediate authorities between provincial governments and local communes or wards, responsible for implementing national policies, managing public services, and overseeing local economic development within their jurisdictions. District-level administrations handle matters such as education facilities, healthcare centers, infrastructure maintenance, land use planning, and civil registration. They also coordinate law enforcement, tax collection, and social welfare programs at the local level. District People's Committees, led by elected People's Councils, manage day-to-day operations and serve as the primary government interface for citizens seeking administrative services, business licenses, and dispute resolution.