Viet Cong Cash Payment Receipt

Original National Front for the Liberation of South Vietnam (NLF / Viet Cong) three-part financial receipt form, unused and still complete with its original perforated sections.

The form was printed for use during the 1960s, with the date field pre-printed as “196_”.

From left to right:

1. Phiếu Thu – Receipt / Cash Receipt Voucher

This section recorded:

• receipt number
• account
• name of payer
• payment
• reason for payment
• amount received
• date
• payer

1. Phiếu Thu – Main Accounting Receipt

The centre section formed the principal accounting record and included:

• receipt number
• date
• payer
• reason for payment
• amount
• account classification
• amount written in words
• accountant
• head of the office / organisation

1. Phiếu Biên Lai – Receipt

The narrow right-hand section was the detachable receipt issued in acknowledgement of the payment. It recorded:

• receipt number
• amount
• name of person from whom payment was received
• amount written in words
• date
• treasurer / cashier

The three sections are separated by perforations, allowing the transaction to be recorded in the NLF accounting system while a detachable receipt was provided to the person making the payment.

This unused example shows the complete form before any of the sections were separated or completed.

NLF / Viet Cong Financial and Supply Documents

Phiếu Thu cash-receipt vouchers formed part of the financial and administrative system used by the National Front for the Liberation of South Vietnam. They recorded money received by NLF offices, units and organisations and identified the payer, reason for payment, amount, accounting category and the officials responsible for recording and authorising the transaction.

Related Phiếu Chi payment vouchers recorded money paid out. Together these documents recorded wages and allowances, meal and subsistence costs, repayments, transport, supplies, administrative expenses, propaganda materials and other expenditure and income associated with NLF personnel and operations.

The forms show a structured accounting system using numbered vouchers, account classifications, amounts written both numerically and in words, cash funds, accountants, treasurers and approving officials.

The NLF / Viet Cong included local guerrillas, militia, political cadre, couriers, finance personnel and other members who frequently lived and operated within the general civilian population rather than as identifiable uniformed troops. Possession of NLF financial or supply paperwork recording payments, identifying personnel or documenting the provision of goods created a substantial risk if discovered during searches by South Vietnamese or US Military forces.

NLF units also used receipts and IOU-type documents when obtaining food, materials and other goods from civilians while moving through an area. These recorded goods taken, payments made, or amounts to be paid at a later date. The documents were issued regardless of whether the goods were supplied voluntarily or not.

Due to the substantial and real risk from regular searches, these IOU documents were often discarded by civilians supplying goods before they ever received payment. Retaining an NLF receipt or IOU could be taken as evidence that the holder had supplied or supported the Viet Cong, regardless of the circumstances in which the goods had been obtained.