National Emblem and National Flag of the Republic of China Act Article 11

The national flag-raising and lowering ceremony is as follows:(1) Everyone stands up.(2) Sing the national anthem.(3) Raise (lower) the flag – salute (music may be played if there is a musical band or military trumpet, or the flag-raising/lowering signal may be blown.)(4) Closing of the ceremony.
中文原文 中華民國國徽國旗法第11條
升降國旗之儀式如左:
一、全體肅立。
二、唱國歌。
三、升(降)旗-敬禮。
(有樂隊或軍號時,得奏樂,或吹升降旗號。)四、禮成。

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