Regulations for Administration on Fixed Network Telecommunications Business Article 59

An operator shall provide users with emergency telephone services of 110 and 119 free of charge.An operator shall take priority in handling telecommunications for emergency telephone.
中文原文 固定通信業務管理規則第59條
經營者應免費提供使用者一一○及一一九緊急電話服務。
經營者對於緊急電話通信,應優先處理之。

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