Rules of the Air Article 34

Subject to the provisions of Article 42, all changes to a flight plan submitted for an IFR flight, or a VFR flight operated as a controlled flight, shall be reported as soon as practicable to the appropriate ATS unit. For other VFR flights, significant changes to a flight plan shall be reported as soon as practicable to the appropriate air traffic services unit.
中文原文 飛航規則第34條
儀器飛航或接受管制之目視飛航之飛航計畫依第四十二條有任何改變時,及其他目視飛航之飛航計畫有重大改變時,應儘速通知適當之飛航服務單位。

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