The Regulation Governing the Handling of Investigation Procedures for Ultra-light Vehicle Occurrence Article 3

In the event of a major aviation occurrence, the activity association, the owner of the ultra-light vehicle, the operator of the ultra-light vehicle, and the relevant government agencies (institutions) shall promptly submit a status report to the TTSB duty officer.The activity association, the owner of the ultra-light vehicle, the operator of the ultra-light vehicle, and the relevant government authorities (agencies) shall notify any of the following occurrences:1. Death or injury to any person.2. Substantial damage.3. The missing or is completely inaccessible.4. Any other occurrence that may significantly affect the people's lives and property.
中文原文 超輕型載具重大飛航事故調查作業處理規則第3條
超輕型載具重大飛航事故發生後,活動團體、超輕型載具所有人、超輕型載具操作人及政府相關機關(構)應儘速將已知事故狀況通報運安會值日官。
活動團體、超輕型載具所有人、超輕型載具操作人及政府相關機關(構)應通報之事故如下:
一、人員死亡或傷害者;
二、實質損害者;
三、失蹤或無法接近者;
四、其他造成人民生命、財產重大影響者。

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