Rules of the Air Article 54
When observing that either an accident of an aircraft in distress or intercepting a distress transmission, a pilot-in-command shall operate in accordance with the procedures of the ANNEX 12 of ICAO, and notify the relevant air traffic control unit.
中文原文 飛航規則第54條
機長目睹航空器失事或收聽到航空器遇險信號或電訊時，應依國際民航組織第十二號附約規定之程序作業，並通知相關飛航服務單位。