Regulations Governing Travel Agencies Article 52
In the event of any emergency or accident involving a Taiwanese domestic or outbound tour group, or an inbound tour group from a foreign country, Hong Kong, Macau or mainland China, the responsible travel agency shall act promptly and appropriately to protect the rights and interests of the tourists, and shall provide all necessary assistance to the family members of injured tourists. It shall report to the Tourism Administration within twenty-four hours following the occurrence of such emergency or accident, and report the development and state of handling of the emergency or accident.An emergency or accident as referred to in the preceding paragraph means a natural disaster or any other kind of occurrence that causes the death, injury or detention of a tourist.The report as referred to in the first paragraph should be made by filling out an emergency or accident report form, and submitting it along with a name list of the members of the tour group, the tour itinerary, the liability insurance policy, and other relevant materials. However, if the place where the accident occurs has no fax machine or internet facilities, thus preventing the report from being submitted immediately, the accident may first be reported by phone and an official report submitted later.
中文原文 旅行業管理規則第52條
旅行業辦理國內、外觀光團體旅遊及接待國外、香港、澳門或大陸地區觀光團體旅客旅遊業務，發生緊急事故時，應為迅速、妥適之處理，維護旅客權益，對受害旅客家屬應提供必要之協助。
事故發生後二十四小時內應向交通部觀光署報備，並依緊急事故之發展及處理情形為通報。
前項所稱緊急事故，係指造成旅客傷亡或滯留之天災或其他各種事變。
第一項報備，應填具緊急事故報告書，並檢附該旅遊團團員名冊、行程表、責任保險單及其他相關資料，並應確認通報受理完成。
但於通報事件發生地無電子傳真或網路通訊設備，致無法立即通報者，得先以電話報備後，再補通報。
事故發生後二十四小時內應向交通部觀光署報備，並依緊急事故之發展及處理情形為通報。
前項所稱緊急事故，係指造成旅客傷亡或滯留之天災或其他各種事變。
第一項報備，應填具緊急事故報告書，並檢附該旅遊團團員名冊、行程表、責任保險單及其他相關資料，並應確認通報受理完成。
但於通報事件發生地無電子傳真或網路通訊設備，致無法立即通報者，得先以電話報備後，再補通報。