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

In the event of a major aviation occurrence involving a drone, the owner or the operator of the drone and the relevant government agencies (institutions) shall promptly submit a status report to the TTSB duty officer.The occurrence of any of the following events warrants a report from the owner or the operator of the drone and the relevant government agencies (institutions):1. Death or injury to any person.2. Substantial damage to a drone with a maximum takeoff mass exceeding 25 kg.3. Any other significant impact on the life or property of any person, or any incident resulting in damages exceeding NT$500,000.
中文原文 遙控無人機重大飛航事故調查作業處理規則第3條
遙控無人機重大飛航事故發生後,遙控無人機所有人或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。
遙控無人機所有人或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。
二、最大起飛重量逾二十五公斤之遙控無人機遭受實質損害。
三、其他造成人民生命、財產重大影響者、或毀損超過新臺幣五十萬元者。

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