The Regulation Governing the Handling of Investigation Procedures for Civil and Public Aircraft Occurrence Article 16

In the event of a major aviation occurrence referred to in Paragraph 1, Article 6 of the Act , the TTSB shall, in accordance with the standards and recommended practices of the International Civil Aviation Organization (hereinafter referred to as the “ICAO”), report it to the ICAO and the aviation occurrence investigation agency of the State of Registry, the State of the Owner, the State of the Operator, the State of Design, the State of Manufacture or the State having suffered fatalities to their citizens in the occurrence, within 30 days of the determination of the occurrence.
中文原文 民用航空器及公務航空器重大飛航事故調查作業處理規則第16條
本法第六條第一項之重大飛航事故發生後,運安會應參照國際民航組織規定,於事故認定後三十日內通報國際民航組織及航空器登記國、航空器所有人及使用人國籍國、航空器設計國、航空器製造國、罹難乘客國籍國之飛航事故調查機關。

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