Rules of the Air Article 37

Coordinated Universal Time (UTC) shall be used and shall be expressed in hours and minutes and, when required, seconds of the 24-hour day beginning at midnight.
中文原文 飛航規則第37條
飛航作業應使用世界協調時間,自午夜起算一日二十四小時,以時及分表示之,必要時可使用秒。

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