Enforcement Rules of the Trademark Act Article 34-1

Before a disposition is rendered on a trademark registration application, any third party who believes the trademark should not be registered may submit an opinion, specifying the following details:(1) the application number;(2) grounds for refusal under Paragraphs 1 or 3 of Article 29, Paragraphs 1 or 4 of Article 30, or Paragraph 3 of Article 65 with related facts and evidence.Should the Registrar Office fail to notify the applicant to submit observations within the prescribed period regarding the information cited from the opinion referred to in the preceding paragraph, such information shall not be considered as facts and grounds for rendering a disposition of refusal.When an opinion has been submitted by a third party, the Registrar Office is not obliged to notify that party regarding the process of such opinion or the examination of the said trademark application.
中文原文 商標法施行細則第34-1條
商標註冊申請案於處分或審定前,任何人對於該商標有不得註冊之情形,得提出第三人意見書,載明下列事項:
一、申請案號。
二、涉有商標法第二十九條第一項、第三項、第三十條第一項、第四項或第六十五條第三項之不得註冊情形及其相關事證。
商標專責機關未將前項意見書引證資料通知申請人限期陳述意見者,不得作為據以核駁審定之事實及理由。
第三人提出意見書後,商標專責機關不須就該意見書之處理情形及該商標申請註冊案之審查情形,通知該第三人。

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