Can the employer deduct taxes before having work visa?

My girlfriend and I have been working since September for this school. On today’s paycheck, they deducted 47000 NT for all the months we’ve missed since September. They obtained my work visa at the end of October and my girlfriend still doesn’t have hers yet. She had to leave the country and come back to get an extended visa because the school was so slow with the whole process.

My question is, can they deduct all those taxes from my girlfriend’s paycheck when she doesn’t even have her work visa yet?

Thanks

From personal experience: Your employer can deduct the taxes but not claim them, so they end up with an extra 20%. When you go to the tax office, you’ll take forms that your school’s tax accountant filled out. The tax office might make you pay extra if you say that your employer was paying you more that their tax forms claim, hinting that they might keep a closer watch on your employer in the future.