Telecommunications Management Act Article 11

Where the telecommunications enterprise is unable to provide telecommunications services due to disaster, or penalty imposed by the competent authority or other major incidents, it shall make an immediate announcement on the suspension of its operations in whole or in part and report to the competent authority according to the method prescribed by the competent authority.Rules governing the scope and methods of aforesaid report and other related matters shall be promulgated by the competent authority.
中文原文 電信管理法第11條
電信事業因災害、違反法律受各該主管機關處分或其他重大事故致無法提供電信服務時,應即公告暫停其全部或一部之服務,並依主管機關指定方式據實通報。
前項通報之範圍、方式及其他應遵行事項之辦法,由主管機關定之。

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