How can I set up iTunes match which iTunes match .?

You should be able to, but you will have to have a payment method on your account when subscribing - from iTunes Store: Subscribing to iTunes Match :

Note: You can use store credit to pay for your iTunes Match subscription; however, you must have a valid payment method on file at the time of sign up.

If it didn't work then you also have a payment method on your account e.g. a credit card (which will need to be registered to the same name and address as you have on your iTunes account) ? Not sure about iTunes Match, but if you are in the US then for purchases from the iTunes store you need to add on your state's sales tax.

You can only upload your music to iTunes Match from a computer's iTunes, so ideally you'd do it from the computer's iTunes that has your music library on it.

What country are you currently in, and what country do you have on your iTunes account ? If you trying to subscribe to it in the US store and you are not in the US then you can't - you can only use your own country's store (and, if it's available there, iTunes Match in your country).

To get your balance removed from your account so that you can change countries you can try contacting iTunes Support : http://www.apple.com/support/itunes/contact/ - click on Contact iTunes Store Support on the right-hand side of the page