When a foreign contractor is engaged, the resident that has entered into the contract must: I. Lodge a copy of the contract with the Commissioner General of Internal Revenue within 14 days of the signing of the contract II. Not make a payment under the contract until Internal Revenue Commission has been advised of the income tax payment arrangement III. Remit the tax deductions made to the IRC within 21 days of the month following the month in which the deductions were made IV. Ensure that the foreign contractor makes annual tax returns to the IRC during the course of, and at the end of the contract A [ ] I, II B [ ] II, III, IV C [ ] III, IV D [ ] I, II, III