Regulations Governing Notification, Management and Utilization of the Information of Transport Vehicles and Their Crew Members and Passengers Article 6

If the captain or the transport service proprietor has legitimate reasons for failure to make a notification in accordance with the preceding three articles, he/she shall make an application to the NIA before departure; and shall submit a notification in a designated manner after approval.If the information notified by the captains or the transport service proprietor based on the preceding three articles has changed due to the cancellation of the flight/sail, shut-out of the crew members and passengers, or other reasons, a new notification shall be submitted.If system abnormalities or other force majeure events lead to the failure of the captains or the transport service proprietor making a notification in accordance with the preceding three articles, he/she shall immediately notify the NIA by email, fax or other means, and re-notify when the cause is eliminated.
中文原文 入出國航班及乘員資料通報管理運用辦法第6條
機長、船長或運輸業者有正當理由無法依前三條規定通報者,應於航前,向移民署提出申請;經核准後,應以指定方式進行通報。
機長、船長或運輸業者依前三條規定通報資料後,航班原定航程取消、乘員退關或其他因素,導致已通報資料內容異動者,應重行通報。
機長、船長或運輸業者因系統異常或其他不可抗力事由,致未能依前三條規定通報資料者,應即通知移民署,且以電子郵件、傳真或其他方式通報,並於原因消滅後重行通報。

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