For contract pavment to a non-resident contractor, the resident person (the payer) - upon paying such contract payment is required to deduct of contract payment payabin by the and of contract payment payable by the A. 10%, non-resident contractor, 3%, employees of the non-resident contractor B. 3%, non-resident contractor, 10%, employees of the non-resident contractor C. 10%, non-resident contractor, 0%, employees of the non-resident contractor D. 13%, non-resident contractor, 3%, employees of the non-resident contractor QUESTION 19 Which of the following is NOT the responsibilfy of an individual taxpayer without a business income? A. Payment of non-arrploytnent income by instaiment. B. Submission of Form BE and payment of the batance of tax payable not later than 30 Aprit of the following year C. Payment of the balance of income tax payable on the date the return is submitted. D. Notify tax authonities not later than one month from the commencoment date of his new employment. QUESTION 20 Increased assessment will be issued when: A. the taxpoyer reacher an agroument with the Director or Cenoral of lintand Revenue dunng the assersment review B. the taxpayer had certain arcane white making the return. C. the taxpayer fails to give notice of ctargeabaify. D. tax had been refunded to the taxgayet by error