✔ 最佳答案
In Year of Assessment 2005/06, your total income is less than your personal allowance. It may then the reason why IRD did not send you a Salaries Tax Return. However, in 2006/07 you have income in excess of your personal allowance, in principle, you have to notify IRD requesting them to send you a Salaries Tax Return for completion and submission for assessment. Moreover, as your income is more then the total income, your employer has the obligation to report your salaries income under an Employer's Salaries Tax Return. A form 56b will be given to you for completing your Salaries Return for 2006/07.
So, write to IRD for a salaries tax return as you are required under the Inland Revenue Ordinance to give such a notice. Tell IRD you have an income likely to be chargeable under the Salaries Tax.