Act for the Establishment of the Taiwan Film and Audiovisual Institute Article 32

Where it becomes impossible for the Institute to achieve its establishment goals due to a change in circumstances or poor performance, the supervisory authority shall apply to the Executive Yuan to dissolve the Institute.Where the Institute is dissolved, the contracts of Institute personnel shall be terminated; remaining assets shall be turned over to the Treasury remaining debts shall be assumed by the supervisory authority.
中文原文 國家電影及視聽文化中心設置條例第32條
本中心因情事變更或績效不彰,致不能達成其設立目的時,由監督機關提請行政院同意後解散之。
本中心解散時,其人員應終止契約;其賸餘財產歸屬國庫;其相關債務由監督機關概括承受。

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