Salary tax is base on your yearly income. I will use Year of assessment 2008/2009 for example.
If your total salary income is $108,000 (including monthly salary, bones, double pay) during the year or lower you won't have to pay tax.
2. I guest what you mean "免稅" is to reduct the tax, is it?
It's depend on you case for example: Are you married, have child, single parent, disable, self-education, homw loan interest, Extra contribution to MPF, Charitable donations,
3. The max amount of self-education deduction is $40,000
4. IRD will not send any letter to you if they think you may not have to pay tax, however, if you think you are subjuct to pay tax for the year you must file tax reture by yourself to let IRD know.
5. From the day IRD send you a tax return, and assessment. You will need to pay tax around Janarany