Viet Cong Payment in Arrears Receipt 1963 Translated

Very Rare  Viet Cong Main Force National Liberation Front (Phiếu Chi) Payment of Salary Arrears on 18 January 1963

The voucher records a payment of 126 đồng from the “Tiền lương” account – Wages / Salary. 

The recipient is recorded as Nguyễn Gia Thuận.

The reason for payment records settlement of outstanding wages carried over from October 1962 and payments relating to November and December 1962.

The amount is entered numerically as 126 đồng and is also written out on the voucher as “một trăm hai mươi sáu đồng” – one hundred and twenty-six đồng.

The document records the payment through the NLF accounting system and bears the recipient’s signature together with additional handwritten administrative notations. The wording and account classification identify this as a wage or salary payment rather than reimbursement for supplies or general expenditure.

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.

Measures – 5.2 x 3 inches (13 x 7.5 cms)