Non-Departmental Public Bodies Act Article 40

Where a non-departmental public body cannot meet the objectives of its establishment due to a change of circumstances or poor performance, its supervisory authority should apply to the Executive Yuan for its dissolution, which should be enforced upon the Executive Yuan’s approval.Where a non-departmental public body is dissolved, the retained employees should be assisted by the supervisory authority in being transferred to other positions, or apply for retirement or severance according to applicable civil servant laws and regulations. Employment contracts with other persons should be terminated, and the remaining assets should be turned over to the treasury with all debts borne by the supervisory authority.