以下为句子列表：
英文: Article 14 Subject to approval by the competent regulatory agency, Chunghwa Post shall set the postage for postcards, letters and other items of correspondence mail.
中文: 第14条信函、明信片及其他具有通信性质文件之资费，由中华邮政公司拟订，报请主管机关核定后实施。
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英文: Article 30 A taxpayer unable to pay taxes on schedule due to special difficulties may, in accordance with the provisions of paragraph one of Article 20 of the Tax Administration Law, be granted an extension subject to approval by the taxation authority an
中文: 第三十条纳税人因有特殊困难，依照税收征管法第二十条第一款规定，经税务机关批准延期缴纳税款的，在批准的期限内，不加收滞纳金。
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英文: Article 48 Subject to approval by the Executive Yuan, the competent regulatory agency shall draw up regulations concerning the following: categories of mail items; definitions; handling procedures; posting for delivery; payment of rates; forwarding; deliv
中文: 第48条邮件种类、定义、处理程序、交寄、资费之交付、载运、投递与查询补偿确定之程序、金额与其方法、禁寄物品之种类与其处分方法、受委托递送邮件者之资格条件、委托程序与责任及其他相关事项之规则，由主管机关拟订，报请行政院核定之。
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英文: If a taxpayer has difficulty going to a taxation authority to lodge its tax return, the tax return may be sent by post subject to approval by the taxation authority.
中文: 纳税人到税务机关办理纳税申报有困难的，经税务机关批准，可以邮寄申报。
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英文: If an armistice contains political terms, it must be made under authorizaion from the governments concerned or subject to approval by them.
中文: 若休战协议包含政治条件时，必须由相关政府授权，或尤其批准。
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