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% of the resident's income tax on the total amount of their monthly salary, but the foreign worker left the country and resided in the country for less than 183 days. What should be done about the withholding of their salary?
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