Civil Aviation Act Article 41-2

Rules governing matters of flight safety-related such as publication of bulletins, fire-fighting, search & rescue, taking emergency measures, as well as investigation of non-aircraft accident or major incident, statistics and analysis, shall all be prescribed by CAA.
中文原文 民用航空法第41-2條
飛航安全相關事件之通報、消防、搶救、緊急應變及非屬航空器失事或重大意外事件之調查、統計及分析等事項之規則,由民航局定之。

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