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, Subparagraph 1, Paragraph 1, Article 2 of Standards of Withholding Rates for Various Incomes applies where a certain rate of the total monthly payment shall be withheld.