This qanun divides Aceh into regencies (kabupaten) and municipalities (kota), which have vested power to regulate and coordinate their own domestic affairs. These regencies or municipalities are divided into sub-districts (kecamatan), which are administrative zones directly beneath, and responsible to, the relevant regent (bupati) or mayor (walikota). Sub-districts are then divided into residential (mukim) zones, headed by a residential head (imuem Mukim), which are divided into villages (gampong) and headed by a Keuchik.
The qanun also regulates the budgets and spending of these different areas, the powers of the regents and mayors, as well as the legislative powers of the regencies/municipalities.