Regulations Governing the Withholding of Tax on Income from Salaries and Wages Article 2
When salaries and wages subject to income tax in accordance with applicable laws are paid by an organization, non-departmental public body, institution, school, enterprise, administrator of bankruptcy estates, practitioner of a profession, or trustee of a trust deed, and the recipient is an individual residing in the Republic of China, tax shall be withheld in accordance with the regulations except for the case that Item 2 of Subparagraph 1 of Paragraph 1 of Article 2 of Standards of Withholding Rates for Various Incomes applies where a certain rate of the total monthly payment shall be withheld.
中文原文 薪資所得扣繳辦法第2條
機關、行政法人、團體、學校、事業、破產財團之破產管理人、執行業務者或信託行為之受託人給付依法應課徵所得稅之薪資，受領人為中華民國境內居住之個人，除適用各類所得扣繳率標準第二條第一項第一款第二目規定按全月給付總額扣取一定比率者外，依本辦法規定扣繳。