Cooperatives Act Article 57

Resolution of dissolution cooperatives shall be reported to the competent authority within one month for registration; where it is dissolved according to the provision of subparagraphs 1~4, Paragraph 1, Article 55, the causes for dissolution shall be explained; if it is dissolved according to the provision of Subparagraph 2 or 4, the proceedings of the general meeting of members shall be submitted.Where the dissolution is not registered within the time limit set forth in the above paragraph, the competent authority may directly issue a public announcement to abolish the registration.