Regulations Governing the Reporting, Response and Drills for Cyber Security Incidents Article 11

A specific non-government agency shall, within one hour after becoming aware of a cyber security incident, report the matter in the manner designated by the central competent authority in charge of the relevant sector.Where the level of the cyber security incident changes under the preceding paragraph, the specific non-government agency shall continue to update the report in accordance with the preceding paragraph.Where reporting cannot be made in the manner specified in Paragraph 1 for any reason, the specific non-government agency shall report in another appropriate manner within the prescribed timeframe and state the reason why it was unable to report in the prescribed manner.After the reason for being unable to report in the manner required under Paragraph 1 has been eliminated, the specific non-government agency shall report the matter retroactively in the prescribed manner.
中文原文 資通安全事件通報應變及演練辦法第11條
特定非公務機關知悉資通安全事件後,應於一小時內依中央目的事業主管機關指定之方式,進行資通安全事件之通報。
前項資通安全事件等級變更時,特定非公務機關應依前項規定,續行通報。
特定非公務機關因故無法依第一項規定方式通報者,應於同項規定之時間內依其他適當方式通報,並註記無法依規定方式通報之事由。
特定非公務機關於無法依第一項規定方式通報之事由解除後,應依該方式補行通報。

English translation for reference only; the Chinese text prevails. Not legal advice.