The Credit Cooperatives Act Of The Republic Of China Article 28

Where a resolution to dissolve a credit cooperative has been adopted, an application setting forth the reasons therefor, and attached thereto minutes of the general meeting of members together with the debt payoff plan, shall be submitted to the Central Competent Authority for approval.
中文原文 信用合作社法第28條
信用合作社經決議解散者,應申敘理由,附具社員大會會議紀錄、清償債務計畫等文件,報請中央主管機關核准。

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