I've successfully claimed parents as dependents over the last few years in Xindian. The first year I was asked to show proof that money was transferred, countered with 'would you ask a Taiwanese person for proof?' and got the usual, 'No, but...', but nothing, if you are taxed under the same scheme and rules as locals, then you shouldn't need to show proof. I get away with it in Xindian, I've heard Taipei is a little more strict. Ask them to show you clearly where the written rule is that says you must provide proof, if there is one in the English version, ask to see it in the Chinese version. The paperwork I have been asked for is similar to Sandman, you must provide proof of relationship, generally your and their birth certificates (in place of household registration) and you may be asked to prove they are still living, hence a recent bill or similar in their name. You can also claim for other dependents btw, check the rules...various degrees of closeness relatives who are in college, unemployed, unable to work through illness etc.