Cooperatives Act Article 55-1
The competent authority may issue an order to dissolve a cooperative if any of the following conditions occurs:1. The information stated in the establishment registration application or the submitted documents has been found to be false, and its registration has been cancelled by the competent authority.2. The competent authority has made an announcement on the abolition of its registration in accordance with Paragraph 2 of Article 57.3. The majority of its members did not express their opinions when being requested to cast a vote by correspondence within a specified time limit pursuant to the provisions of Article 51.4. The cooperative failed to convene the annual general meeting of members for two consecutive years, and still failed to do so within a specified time limit after the competent authority sent a written notice, issued a notice by publication, or made an announcement.5. The cooperative violated the provisions of Article 10-1 or subparagraph 2 of Article 58 and was subject to more than three consecutive punishments pursuant to the provisions of subparagraph 1 of Article 73-1, without any improvements within a given time limit.6. The cooperative violated the provisions of Article 56 and was subject to over three consecutive punishments pursuant to the provisions of subparagraph 4 of Article 74, without any improvements within a given time limit.7. The occasion set forth in subparagraph 1 or 3, Paragraph 1 of Article 55 has occurred, but the cooperative failed to register its dissolution with the competent authority within a month.8. The cooperative violated the provisions of Paragraph 2 of Article 54-3 and was subject to more than three consecutive punishments pursuant to subparagraph 5 of Article 74-1, without any improvements within a given time limit.9. The cooperative violated the provisions of Paragraph 3 or 4 of Article 3-1 regarding handling of the revenue and the regulations established by the central competent authority regarding the business activities offered by a cooperative to non-members, scope of the offering, standards, quota, handling of the revenue, and other matters to be complied with, and was subject to more than three consecutive punishments pursuant to the provisions of subparagraph 1 of Article 74-1, without any improvements within a given time limit.The competent authority shall make an announcement on the abolition of the registration when issuing an order to dissolve a cooperative in accordance with the preceding paragraph except for subparagraphs 1 and 2, and shall request the cooperative to carry out liquidation pursuant to the applicable provisions of this Act
中文原文 合作社法第55-1條
合作社有下列情事之一者，主管機關得命令解散：
一、申請成立登記，所載事項或繳交文件有虛偽情事，經主管機關撤銷其登記。
二、經主管機關依第五十七條第二項規定公告廢止其登記。
三、依第五十一條規定，經一定期限內通信表決，社員逾半數不表示意見。
四、連續二年未召開年度社員大會，經主管機關以書面通知、公示送達或公告限期召開，屆期仍未召開。
五、違反第十條之一或第五十八條第二款規定，經依第七十三條之一第一款規定，按次處罰逾三次，屆期仍未改善。
六、違反第五十六條規定，經依第七十四條第四款規定，按次處罰逾三次，屆期仍未改善。
七、有第五十五條第一項第一款或第三款情事，未於一個月內向主管機關為解散之登記。
八、違反第五十四條之三第二項規定，經依第七十四條之一第五款規定，按次處罰逾三次，屆期仍未改善。
九、違反第三條之一第三項或第四項之收益處理及中央主管機關所定有關非社員使用合作社服務之業務項目、範圍、基準、限額、收益處理及其他應遵行事項之規定，經依第七十四條之一第一款規定，按次處罰逾三次，屆期仍未改善。
主管機關依前項為解散之命令，除前項第一款及第二款外，應公告廢止其登記，命合作社依本法相關規定辦理清算。
一、申請成立登記，所載事項或繳交文件有虛偽情事，經主管機關撤銷其登記。
二、經主管機關依第五十七條第二項規定公告廢止其登記。
三、依第五十一條規定，經一定期限內通信表決，社員逾半數不表示意見。
四、連續二年未召開年度社員大會，經主管機關以書面通知、公示送達或公告限期召開，屆期仍未召開。
五、違反第十條之一或第五十八條第二款規定，經依第七十三條之一第一款規定，按次處罰逾三次，屆期仍未改善。
六、違反第五十六條規定，經依第七十四條第四款規定，按次處罰逾三次，屆期仍未改善。
七、有第五十五條第一項第一款或第三款情事，未於一個月內向主管機關為解散之登記。
八、違反第五十四條之三第二項規定，經依第七十四條之一第五款規定，按次處罰逾三次，屆期仍未改善。
九、違反第三條之一第三項或第四項之收益處理及中央主管機關所定有關非社員使用合作社服務之業務項目、範圍、基準、限額、收益處理及其他應遵行事項之規定，經依第七十四條之一第一款規定，按次處罰逾三次，屆期仍未改善。
主管機關依前項為解散之命令，除前項第一款及第二款外，應公告廢止其登記，命合作社依本法相關規定辦理清算。