Civil Aviation Act Article 61

When a civil air transport enterprise is dissolved in accordance with the law, its permit, Air Operator Certificate and air route certificate shall simultaneously become invalid. The permit, Air Operator Certificate and air route certificate shall be returned to CAA for cancellation within 30 days.
中文原文 民用航空法第61條
民用航空運輸業依法解散時,其許可證及航線證書同時失效,並應於三十日內向民航局繳銷之。

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