Reading that text, there is so much liability from a personal perspective. Unless you're paying rent to a rental agency you're on the hook for withholding those taxes. I don't think I've cared enough to ask whether any landlord was a resident or non-resident, and having an accent isn't enough to go by. Moreover, I didn't even know about this law, so why would I ask about my landlord's residency or withhold any taxes? I don't think this makes me unusual.