Regulations for Ratifying the Employment of R.O.C. Seafarers by Foreign Employers Article 8

If a R.O.C. seafarer or a vessel on which the seafarer serves has an accident or experiences an anomalous event, the foreign employer or its representative shall immediately report to the Maritime Administration.
中文原文 外國雇用人僱用中華民國船員許可辦法第8條
外僱船員或其服務之船舶發生意外事故或非常事變時,外國雇用人或其代理人應即報告航政機關。

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