暫繳稅 究竟是甚麼?

由於暫繳稅是去年俾今年，今年俾明年，所以你去年俾今年嘅暫繳稅會減番出嚟，但係你要俾明年暫繳稅，所以你唔覺得有退稅。 暫繳稅是按今年收入去收明年，所以你如果收入少於去年百分之二十五，即收入祗有去年之75%，你可以於繳交稅款前一個月申請減免。 如有問題可向稅務局查詢，網址為www.ird.gov.hk。 希望幫到你！

As the tax demand note compose 2 years of assessment, please check this again e.g. Final 2006/07 $100 - Provisional Tax $30 + Provisional Tax 2007/08 $100 = Total tax paid $170 and then to be payable by 2 instalments.
If this kind of calculation is not appeared in the demand note, I suggest you phone the assessor up for clarification. The phone no. appears in the demand note or call the general line for salaries tax section by quoting your salary tax file no.