Did you know that you can claim for your elderly parent(s) - even if they do not live in Taiwan
Section 12-1 of the tax explanations states
There is a NT$74,000 exemption for each taxpayer, spouse and dependant. The dependants must be:
a. Lineal ascendants of the taxpayer or his (her) spouse having attained 60 years of age, or be incapable of earning a livelihood, and have been supported by the taxpayer. However, NT$110,000 would be for the lineal ascendant having attained 70 years of age.
c. Brothers/sisters < 20, in school or diabled.
In my experience you will need to prove that funds were transferred to your lineal ascendants through the relevant tax year. Bank receipts accepted. You will also need copies of the birth certificates, both the ascendants and yours/spouses to prove age and direct relationship.
If you’re going all out for the NT$110,000 deduction you need to prove that the dependant is still in the land of the living - a copy of a recent appointment letter (to the undertaker for example) would suffice.
Enjoy your refunds!!!
Great extra info
My second hand information was that there was no need to prove funds transfer - just over 70