The content was approved under Resolution No. 60-NQ/TW of the Party Central Committee regarding the 11th Plenary Meeting of the 13th Central Committee of the Communist Party of Vietnam.

Regarding the organizational structure of the two-tier local government:
(1) Agreement on the policy of organizing a two-tier local government structure:
Including the provincial level (provinces and centrally-run cities) and the commune level (communes, wards, and special zones under provinces or centrally-run cities); termination of the operation of district-level administrative units as of July 1, 2025, once the amended provisions of the 2013 Constitution and the Law on Organization of Local Government (2025 revision) officially take effect.
(2) Agreement on the number of provincial-level administrative units after the merger:
The total shall be 34 provinces and centrally-run cities (comprising 28 provinces and 6 centrally-run cities); Names and political–administrative centers of the newly arranged provincial-level units shall be determined based on the principles specified in the submission and proposal report of the Party Committee of the Government (with a detailed list attached).(3) Agreement on the merger of commune-level administrative units:
To ensure a nationwide reduction of approximately 60% to 70% in the number of commune-level administrative units compared to the current number.
Based on the reorganization plan, the following provincial-level administrative units shall remain unchanged and are not subject to merger, such as:
Hanoi
Hue City
Lai Chau Province
Dien Bien Province
Son La Province
Lang Son Province
Quang Ninh Province
Thanh Hoa Province
Nghe An Province
Ha Tinh Province
Cao Bang Province