Taiwan's Ministry of Finance has issued notice on the handling of salary tax withholdings when a foreign employee departs. --- Detailed Handling of Salary Tax Withholdings due to Resident Status Change in the Middle of the Year as a Result of the Departure of a Foreign Employee Some have asked what to do if a company employs foreign workers who, according to their residence permits, are supposed to stay in the Republic of China for 183 days or more in a taxable year and therefore the company determines that they are residents and withholds tax at the rate of 5%...