Rules of the Air Article 33

Whatever the purpose for which it is submitted, a flight plan shall contain information, as applicable, on relevant items up to and including “Alternate aerodrome(s)”. It shall, in addition, contain information as practicable, on all other items when so prescribed by the appropriate ATS authority or when otherwise deemed necessary by the person submitting the flight plan.
中文原文 飛航規則第33條
不論何種飛航類別,飛航計畫應至少填寫至備用機場。
適當飛航服務主管機關規定或填寫飛航計畫人員認為有需要之資料亦應填寫。

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