Regulations Governing the Establishment and Assistance of Overseas Taiwan Schools Article 35

When the educational objectives of operating an Overseas Taiwan School become impracticable or the school encounters major difficulties that prevent its continued operation, and the board of directors has passed a resolution to cease its operations, this resolution and copies of documentation from the host country giving approval for the school to cease its operations shall be submitted to the overseas mission with jurisdiction to forward to the MOE for approval of the school ceasing its operations.Before a school ceases operating it shall prioritize safeguarding the rights and interests of the students, teachers and other staff. The school shall issue transfer certificates to currently enrolled students and assist them to transfer to other schools.