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X @h h (LagtfyrirAlYingi127.lggjafarYingi2001!2002.)      I.KAFLI    Breytinglgumnr.145/1994,umb;khald,meWsWaribreytingum.  wO  1.gr. B      7.mgr.10.gr.lagannafellurbrott.    @==!2.gr. {    eftir10.gr.lagannakemurnUgrein,10.gr.A,svohlj;Wandi: nF   B;khaldsbkurskuluveratilstaWarhrlandi.SkaltextiYeirraveraslenskuogfjr 9 hWirslenskumkr;num.    XrttfyrirkvWi1.mgr.getaflg,skv.1.mgr.1.gr.lagaumrsreikninga,fengiW  heimildtilaWfrafjrhWirb;khaldsbkurerlendumgjaldmiWliogsemjarsreikning r YeimgjaldmiWli,sbr.2.mgr.11.gr.lagaumrsreikninga.Textib;khaldsb;kunumskal e= veraslensku,dnskueWaensku. 0   HjflgumsemfengiWhafaheimildtilaWfrab;khaldogsemjarsreikningerlendum  gjaldmiWliskulub;khaldsbkurjafnframtverafrWarslenskumkr;num.  @==!3.gr. \4   EftirfarandibreytingarverWa20.gr.laganna: '  (g00_ikmo"i0J"  i0J3 2g  a  .3  Ԉ0    eftir1.mgr.kemurnUmlsgrein,svohlj;Wandi:i0J3 ` ݌ Ќ  0  0  XrttfyrirkvWi1.mgr.erflgum,semfengiWhafaheimildtilaWfrab;khaldog  semjarsreikningerlendumgjaldmiWliskv.1.mgr.11.gr.Alagaumrsreikninga, `  heimiltaWvarWveitaggnskv.1.mgr.starfsstWerlendisalltaWsexmnuWi.Yfirvld S+! getaY;krafistaWgangsaWYeimhrlandiogskalYeimYskilaWinnanhfilegstma. " B;khaldsggn,semerurafrnuformi,skulutWveraaWgengilegyfirvldum.# "i0J"  i0J2g  b  .3  Ԉ0    3.mgr.orWastsvo:i0J݌ $ Ќ  0  0  EftlvubnaWi,semnauWsynlegurertilaWkallaframb;khaldsggn,erbreytteWa !W% fargaWberaWyfirfrab;khaldsggninnUjantlvutkanmiWilYannigaWframverWi J""& unntaWkallaYaufram.#'   II.KAFLI $ )  Breytinglgumnr.144/1994,umrsreikninga,meWsWaribreytingum.  v%N!* 4.gr. A&"+     eftir1.mgr.11.gr.lagannakemurnUmlsgrein,svohlj;Wandi:  '",   XrttfyrirkvWi1.mgr.getaflg,sbr.1.mgr.1.gr.,fengiWheimildtilaWfrab;k '#- 9 y_   _haldsbkur_ԀerlendumgjaldmiWliogsemjaogbirtarsreikningYeimgjaldmiWli.Birtiflag ( rsreikningsinnjafnframtslenskumkr;numskalskUringumgetaumhvaWaaWferWumer  beittviWsamningursreikningsins.Textirsreikningshjflagisemheimildhefurtilfrslu  b;khaldsoggerWrsreikningaerlendrimyntskalveraslensku,dnskueWaensku. a @==!5.gr.    eftir11.gr.lagannakomatvrnUjargreinarerorWastsvo:    a.  (11.gr.A)  X   rsreikningaskrveitirheimildtilfrslub;khaldsogsamningursreikningserlendum K #  gjaldmiWli.FlgsemuppfyllaeitteWafleirieftirtalinnaskilyrWagetas;ttumslkaheimild:    ! ! _ikmo(%00"i0J"  i0J2%  1  .3  Ԉ0    FlgsemerumeWmeginstarfsemisnaerlendiseWaeruhlutierlendrarflagasamstWu    YarsemstarfrkslugjaldmiWillerannarenslenskkr;na.i0J݌  Ќ  "i0J"  i0J@2%  2  .3  Ԉ0    Flgsemeigaerlendd;tturflgeWahlutdeilderlendumflgumogmeginstarfsemi wO  Yeirraererlendis.i0J@m݌B  Ќ  "i0J"  i0J2%  3  .3  Ԉ0    Flg,semhafameginstarfsemisnahrlandi,enerumeWveruleganhlutaviWskipta    WrumgjaldmiWlienslenskumkr;numendateljisthannverastarfrkslugjaldmiWill   samkvmtg;Wrireikningsskilavenju.i0J݌{  Ќ  "i0J"  i0J2%  4  .3  Ԉ0    Flg,semhafaveruleganhlutafjrfestingasinnaogskuldaYeimtengdumskrWan nF erlendumgjaldmiWlum,endafariYauframrYeimstrWarmrkumsemtilgreinderu 9 1.mgr.6.gr.laganna.i0J݌ Ќ    StarfrkslugjaldmiWillersgjaldmiWillsemmeginhlutiviWskiptaflagseWaflagasam  stWufarafram.StarfrkslugjaldmiWillskalveraskrWurhjSeWlabanka0slandseWaviW r skiptabankaflagsinshrlandi. e=   RWherragetursettreglugerWumnnariskilyrWifyrirveitinguheimildarsamkvmt 0 Yessarigrein.    b.  (11.gr.B) i   Ums;knumheimildtilfrslub;khaldsogsamningursreikningserlendumgjaldmiWli \4 skalberastrsreikningaskrtveimurmnuWumfyrirupphafviWkomandi_reikningsrs_. '   FlagsemfengiWhefurheimildtilfrslub;khaldsogsamningursreikningserlendum  gjaldmiWliskv.2.mgr.11.gr.skalviWhaldaYeirriaWferWaWminnstakostifimmrnema  YaWuppfylliekkilengurskilyrWi11.gr.A. `    TeljiflagsigekkilenguruppfyllaskilyrWi11.gr.AberYvaWtilkynnarsreikningaskr S+! umYaW.AWfenginniheimildrsreikningaskrrskalYaWfrab;khaldsittogsemja " rsreikningslenskumkr;nummiWaWviWnstareikningsr. #   rsreikningaskrskalhafaeftirlitmeWYvaWflgsemfengiWhafiheimildskv.1.mgr.  $ uppfylliskilyrWi11.gr.A,sbr.78.gr.Yessaralaga. !W%   UppfylliflagekkiskilyrWi11.gr.Askalrsreikningaskrafturkallaheimildtilfrslu J""& b;khaldsogsamningursreikningserlendumgjaldmiWliviWupphafnstareikningsrs. #' rsreikningaskrgeturveittflagifresttvreikningsrteljihnstandiWtmabundiW. #( _  $ ) @==!&   6.gr. (   90.gr.lagannaorWastsvo:    FlgsemfengiWhafaheimildtilaWsemja_rsreikning_ԀerlendumgjaldmiWli,sbr.11.gr.,  skulu_umreikna_ԀfjrhWir_efnahagsreiknings_Ԁfyrrars_lokagengi_ԀrsinsogmyndaYr a fjrhWir_upphafsstrWir_Ԁ'((b;khaldierlendumgjaldmiWli. T, @==!7.gr.    ViWlginbtistkvWitilbrWabirgWa,svohlj;Wandi:     Flg,sem;skaeftiraWfrab;khaldogsemja_rsreikning_Ԁvegna_reikningsrsins_Ԁ2002  X erlendumgjaldmiWli,hafafresttil28.febrar2002tilaWskjaumslkaheimild. K #  @iiIII.KAFLI      Breytinglgumumtekjuskattog_eignarskatt_,   nr.75/1981,meWsWaribreytingum.  wO  8.gr. B      eftir2._mlsl_.1.mgr.91.gr.lagannakemurnUr_mlsliWur_ԀsemorWastsvo:      FjrhWirskUrsluflagssemheimildhefurtilaWsemja_rsreikning_Ԁerlendumgjald   miWli,sbr.1.mgr.11.gr.lagaumrsreikninga,skulubyggWarb;khaldislenskumkr;n {  um,sbr.3.mgr.10.gr.Alagaumb;khald. nF @==!9.gr.    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S+!   0lj;sivaxandi_alYj;WavWingar_ԀhafaYrraddirorWiWhvrarihrlandisem;skaW " hafaeftirYvaWfaWfrab;khaldogsemjarsreikningaerlendumgjaldmiWli,endaslensk # fyrirtkisvaxandisamkeppni_alYj;WamarkaWi_.  $   0lj;si_framangreindrar_ԀYr;unarskipaWifjrmlarWherranefndhaustiW2000tilaWendur !W% skoWalgumrsreikningaoglgumb;khald.EittafmeginverkefnumnefndarinnarvaraW J""& kannamguleikaYvaWheimilafrslu_b;khalds_Ԁogsamningursreikningaerlendum #' gjaldmiWli.Nefndinvann_fangaskUrslu_ԀummliWYarsemlagtertilaWkveWnumflgum #( verWiveittslkheimild.StillagaermegininntakYessafrumvarps. $ )   TmisrkhafaveriWfrWframfyrirYvaWveitaslkaheimild,enYauhelstuerueftir v%N!* farandi: A&"+ ! ! ikm o (sy0_ikmo"i0J"  i0J&= 2s3  Ԉ0    _Fjrhagslegur_ԀsamanburWurviWerlendasamkeppnisaWilaverWurauWveldari.i0J&=S=݌ '", Ќ  "i0J"  i0Jf> 2s3  Ԉ0    Sveiflurafkomuflagsinsvegna_gengisbreytinga_ԀverWaminni.i0Jf>>݌'#- Ќ  "i0J"  i0J? 2s3  Ԉ0    _AWgengi_Ԁerlendrafjrfestaog_lnastofnana_ԀaWviWurkenndumupplUsingumbatnartil ( muna.i0J??݌ Ќ  "i0J"  i0JA 2s3  Ԉ0    AuWveldaraverWurfyrirerlendar_fyrirtkjasamstWur_ԀaWstofnaogreka_d;tturflg_Ԁ  0slandi.i0JA>A݌a Ќ  "i0J"  i0JB 2s3  Ԉ0    AuWveldaraverWurfyrirslensk_m;Wurflg_ԀaWstofnaogreka_d;tturflg_Ԁerlendis.i0JBB݌T, Ќ    ViWundirbningfrumvarpsinsvareinnigtekiWtilsrstakrarskoWunarhvortheimilatti  flgum,semfengiWhefWuheimildtilaWfrab;khaldogsemjarsreikningaerlendum  gjaldmiWli,_skattskil_ԀYeimgjaldmiWli.EkkivarunntaWleitasmiWju_ngrannarkjanna_Ԁ   Yessuefni,YarsemekkertYeirrahefurheimilaW_skattskil_ԀerlendumgjaldmiWli.  X   0YessariathugunvarWflj;tlegalj;staWverulegurmunurgeturorWiW_tekjuskattsstofni_ K #  eftirYvhvorthannbyggist_reikningsskilum_ԀsemgerWeruslenskumkr;numeWaerlend    umgjaldmiWli._Gengishreyfingar_Ԁerlendra_gjaldmiWla_Ԁgagnvartslenskukr;nunnivaldaYv    aWUmsarfjrhWir_rekstrarreikningi_,svosem_afskriftir_,_sluhagnaWur_ԀeWa_slutap_Ԁeigna   getaorWiWalltaWrarfjrhWir_skattframtali_Ԁsembyggterb;khaldiog_reikningsskilum_Ԁ wO  erlendumgjaldmiWlienefYaWvrislenskumkr;num._Skattstofnar_ԀverWamismunandi, B  hvortheldurumeraWrWastofnatiltekjuskatts,_eignarskatts_,_virWisaukaskatts_,_trygginga    gjalds_ԀeWafleiriskattaoggjalda.     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HrerlagttilaWkominUgrein,10.gr.A,oger1.mgr.samhlj;Wa7.mgr.10.gr.ngild " andilaga.0kvWinukemurframsmeginreglaaWtexti_b;khaldsb;ka_Ԁsslensku, # fjrhWirtilgreindarslenskumkr;numogaWbkurnarsuvarWveittarhrlandi.  $   02.mgr.eraWfinnaundantekningufr_meginreglunni_Ԁ1.mgr.umaWflggetifengiW !W% heimild_rsreikningaskrr_ԀtilaWfrab;khalderlendumgjaldmiWli.HeimildinertakmrkuW J""& viWYauflgsemskylteraWsemjarsreikningasamrmiviWlgumrsreikningaognr #' YannigekkitilatvinnureksturseinstaklingaeWaflagameW;takmarkaWabyrgWeigenda.X #( erlagttilaWtexti_b;khaldsb;kum_ԀmegiveradnskueWaenskuefhannerekki_slensku._ $ )   03.mgr.erkveWiWumaWflgsemfheimildtilaWfrab;khaldogsemjarsreikninga v%N!* erlendumgjaldmiWlifrijafnhliWab;khaldslenskumkr;num,endakr;nangrunneining A&"+ viWskiptumYeirrameWgjaldeyri,viWgreiWslulaunaogkostnaWarhrlandiog_virWisauka  '", skattsskyldum_ԀviWskiptum.EkkiverWursWaWYvsuvandkvWi,Yarsemfleststrri_b;k '#- haldskerfi_ԀnotkunhrlandihafaYannmguleikaaWfrab;khaldtveimur_gjaldmiWlum_. ( _UpplUsingaskylda_Ԁtilskattyfirvaldavegnatekjuskatts,_eignarskatts_,_tryggingagjalds_,_virWis  aukaskatts_,_tryggingagjalds_Ԁogtekjuskatts_o.fl_.byggistfjrhWumslenskumkr;numsem  nauWsynlegteraWftrb;khaldiflaganna. a @ Um3.gr.    0a-liWerlagttilaWflgsemfengiWhafaheimildtilaWfrab;khalderlendumgjald  miWlimegivarWveita_b;khaldsbkur_Ԁog_b;khaldsggn_ԀstarfsstWerlendisalltaWsex   mnuWifrYeimmnuWisemYauerugefint.TaliWeraWflgsemhafa_meginstarfsemi_  X snaerlendiseWaeru_d;tturflg_Ԁerlendra_m;Wurflaga_ԀsuYauflgsemhelstmuniaflasr K #  Yessararheimildar.B;khaldog_b;khaldsggn_Ԁ_rafrnu_ԀformiskulutWveraaWgengileg    yfirvlduminnan_hfilegs_Ԁtma.      0b-liWerlgWtilbreyting2.mgr.20.gr.lagannaumaWb;khaldsemeinusinnihefur   veriWfrttlvutkuformiverWigeymtframslkuformit_lgmltan_Ԁ_geymslutma_. wO  EkkierlengurgertrWfyrirYeimmguleikaaWflggetiprentaWtggnintilvarWveislu B  _papprsformi_,endahafa_geymsluskilyrWi_ԀgagnatlvutkuformibreystmikiWsWustur.    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"   HrerkveWiWumaWYrttfyriraWrsreikningurssaminnerlendumgjaldmiWliskuli # greinargerWserfylgjaskalrsreikningnumtilskattyfirvaldaverabyggWb;khaldi  $ slenskumkr;num,sbr.10.gr.Alagaumb;khald,endaerframgertrWfyriraWskatt !W% stofnarverWikvarWaWireftiralmennumreglumslenskraskattalaga. J""& @ Um9.gr. #(   GreininYarfnastekkiskUringar. $ )   '#-  _Fylgiskjal_. ( mA) dE?$ A^m   FjrmlarWuneyti, a fjrlagaskrifstofa: T,   Umsgnumfrumvarptillagaumbreytingulgumnr.144/1994,  umrsreikninga,lgumnr.145/1994,umb;khald,   Ѐoglgumnr.75/1981,umtekjuskattogeignarskatt.  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