Implementation Regulations for Supervising Civil Organizations at All Levels Article 22

For the liquidation procedure in dissolution of civil organization, if legal person registration has been conducted, unless otherwise prescribed by law, it shall be handled pursuant to the provision of Civil Act; if legal person registration has not been conducted, it shall be handled pursuant to the regulation of resolution of member (member representative) meeting; if the regulation has not prescribed or the member (member representative) meeting cannot be convened, competent authority may elect and assign liquidator for handling pursuant to liquidation provisions in Civil Act.