为免生疑问，“毛股利”应表示由或代表任何适用机关扣缴或扣除源课税之前的金额。

For the avoidance of doubt, the 'gross dividend' shall represent a sum before withholding or deduction of taxes at source by or on behalf of any applicable authority.

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你提交进口申报表后，香港海关会向你发出车辆临时应课税价值通知书。你在运输署申请首次登记你的车辆时，须提交该车辆临时应课税价值通知书。

Following the submission of your import return, you will receive a "notification of motor vehicle provisional taxable value" of your vehicle from the customs and excise department.

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为方便识别，唯读光碟或磁碟外应附有写上业务名称档案号码及课税年度的标签。

To facilitate identification, the CD - ROM or diskette should be identified with an external label stating business name, file number and the year of assessment.

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