1. Submitting the liquidation request in the Directorate of Cooperation attached with the decision of the general body of emergency.

2. Submitting the application to the Cooperative Institution / Public Administration.

3. Studying the application and transferring it to the Director General.

4. Issuing the liquidation decision by the Director General, including appointing one or more liquidators, announcing the liquidation decision in the official gazette and two daily newspapers and issuing the relevant letters.

5. After receiving the appointment decision, the liquidator shall perform the following procedures:

1. Receiving all documents and assets of the association and appropriating all its accounts.

2. Administrating the association’s businesses to the necessary extent for its liquidation, as well as inviting creditors, collecting the association’s rights and paying off its obligations.

3. Submitting monthly reports to the Director General about the progress of liquidation procedures, and when liquidation completes and after paying obligations, the surplus shall be distributed to the members, if any.

4. Submitting a final report to the Director General containing the settlement of all rights and obligations of the association and its members.

5 – Auditing the liquidator’s report and its annexes by the Department of Registration in Public Administration.

6. Submitting the report attached with recommendation to the Director General, to cancel the registration of the Association duly.

7. Issuing the decision of registration cancelation by the Director General and announcing it in the official gazette and two daily newspapers.

An emergency resolution of the general body (extraordinary) to liquidate the association (with the approval of two thirds of the present members).