'''Xã''' (en vietnamita: Xã; en chữ nôm: 社; ''comuna rural''), aEs typetroba ofal thirdmateix tiernivell subdivisionque ofels Vietnam[[thị istrấn|''thị dividedtrấn'']] into(població 11,162a unitsnivell comunal) alongi withels [[WardComuna (Vietnam)|wardxã]] and(comunes [[Commune-levelrurals), townque (Vietnam)|township]]tenen haveun equalestatus statusd'unitat administrativa de tercer nivell.<ref>[http://vietnamlawmagazine.vn/decree-no-42-2009-nd-cp-more-specific-definitions-for-urban-centers-2395.html Vietanm Law] {{en}}</ref><ref name="gso">[http://www.gso.gov.vn/dmhc2015/TongHop.aspx TỔNG HỢP ĐƠN VỊ HÀNH CHÍNH] {{vi}}</ref>
The communes are subordinate to [[Provincial city (Vietnam)|city]], [[County-level town (Vietnam)|town]] or [[District (Vietnam)|district]] as the Third Tier unit.
