Law No. 72/2025/QH15 on Organization of Local Government.

This Law establishes the framework for local government organization in Vietnam. It structures administrative divisions into two levels: provinces/central-affiliated cities and communes/wards. The Law defines the roles, duties, and powers of local People's Councils and People's Committees at these levels.
It outlines principles for their operation, including the devolution and delegation of powers from central authorities. The Law also provides procedures for establishing, merging, dividing, or adjusting administrative boundaries. Furthermore, it includes transitional clauses for implementing this new two-tier system, phasing out the previous district-level governance structure.