The Regulation Governing the Handling of Investigation Procedures for Major Highway Occurrence Article 3

Following a major highway occurrence or a suspected major highway occurrence, the competent authority of commercial automobile business, the central competent fire authority, and the police department shall, within the time limit specified in Article 9 of the Act, promptly give the TTSB's duty officer a status report. In addition, the competent authority of the commercial automobile business, as well as the vehicle owner and the vehicle operator of the commercial automobile business or private large passenger vehicle shall submit a major highway occurrence report form to the TTSB.
中文原文 重大公路事故調查作業處理規則第3條
重大公路事故或疑似重大公路事故發生後,汽車運輸業之主管機關、中央消防主管機關、警察機關應於本法第九條規定期限內,儘速將已知事故情況通報運安會值日官,並由汽車運輸業之主管機關、汽車運輸業之汽車所有人、使用人填具重大公路事故通報表傳至運安會。

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