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"  y kvarWanirviWmiWunarverWsnefndarstaekkistj;rnsUslukru.RWherraseturnnari # reglurumkvrWunviWmiWunarverWsogstrfnefndarinnar.  $   7.gr. J""& Gjaldhlutfall,gjaldstofnogfjrhWvinnslugjalds. #'  y Vinnslugjaldskv.5.gr.erstighkkandimiWaWviWunniWmagnleyfishafaafkolvetni. #( GjaldhlutfallYessmltpr;sentumCCԀerkvarWaWmeWeftirfarandihttimiWaWviWmillj;n $ ) tunnureWagildiYeirra:(UnniWmagnmillj;numtunna!10millj;nirtunna)/1.000.000* v%N!* 0,5. A&"+  y GjaldstofnvinnslugjaldsmiWastviWverWmtiheildarvinnsluleyfishafahverjuriog  '", kvarWastsemmargfeldiunninsmagnsogviWmiWunarverWsskv.6.gr. '#-  y FjrhWvinnslugjaldsermargfeldigjaldhlutfallsskv.1.mgr.oggjaldstofnsskv.2.mgr. (z$. Ї  8.gr. ( Umskilvinnslugjaldi.  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T, laganr.90/2003,eftiraWfrYeimhafaveriWdregnarvaxtatekjur,verWbtur,affllog  gengismunurafb;kfrWumeignumsamrmiviW8.gr.smulaga.Fallislkur  fjrmagnskostnaWurtilviWflunannarraeignaenYeirrasemnUttareruhinnileyfisskyldu   starfsemiskalhonumskiptrttuhlutfalliviWeftirstWvarskattalegsfyrningarverWsallra  X fyrnanlegraeignalokrsogkemurYshlutifjrmagnskostnaWarinssemtengisteignum K #  semekkierunUttartilkolvetnisvinnsluekkitilfrdrttartekjumviWkvrWun    skattstofninum.     y :heimilteraWfratilfrdrttartekjumhrrileiguafmannvirkjumeWabnaWisemnUttur   ertilleitar,ranns;knareWaflunarkolvetniensemnemureWlilegumafskriftumogvxtum wO  afviWkomandieignummiWaWviWnUtingartmahverjuri.ViWmatYvhvaWskulitelja B  eWlilegarafskriftirogvextiskaltakamiWafkvWumlaganr.90/2003ogWrumYeim    reglumsemsettarhafaveriWmeWvsantilYeirralaga.SbnaWurleigWuraftengdumaWila   getaskattyfirvldhafnaWgjaldfrsluleigunninemaleigutakiframvsiupplUsingumog {  ggnumumkostnaWarverWoguppsafnaWarafskriftirslksbnaWarhendileigusalaYannig nF aWhgtsaWgangarskuggaumaWframangreindumskilyrWumsfullngt. 9  y KostnaWviWleiguvinnuaflierYvaWeinsheimiltaWfratilfrdrttartekjumaW  starfsmannaleiganhafiskrWsighrlandi,sbr.3.og4.mgr.7.gr.laganr.45/1987,um  staWgreiWsluopinberragjalda. r  y YvrisemvinnslusvWierlokaW,sbr.16.gr.laganr.13/2001,erheimiltaWfra10% e= afrekstrartekjumnstliWinsrstiltekjufrsluYvri. 0   12.gr.  Gjaldstofnkolvetnisskatts. i > y GjaldstofnkolvetnisskattserskattskyldarrekstrartekjurskattskyldsaWilaskv.10.gr.,aW \4 frdregnumrekstrarkostnaWiskv.11.gr.SmismunurjkvWurmyndastskattskyldur ' hagnaWurafleyfisskyldristarfsemi.NemishagnaWur20%afskattskyldumrekstrartekjum  leyfishafaheiluskattriskalYannhagnaWlagWursrstakurkolvetnisskattursemkemur  staWvinnslugjalds,sbr.9.gr. `   y ViWkvrWungjaldstofnikolvetnisskattsereigiheimiltaWdragafreftirtalinnkostnaW S+! ogfrdrttarliWi: " ! ! *(g00*"A0J"  A0JB y2g  a  .3  Ԉ0    Vinnslugjaldskv.5.gr.A0JBB݌#   Ќ  "A0J"  A0JC y2g  b  .3  Ԉ0    TapafslueignatiltengdraaWila.A0JCC݌ $   Ќ  "A0J"  A0JD y2g  c  .3  Ԉ0    Hverskonargjafirogframlg,svosemtillknarstarfsemi,menningarmla, !W% stj;rnmlaflokkaogYr;ttaflaga.A0JDD݌J""&   Ќ  "A0J"  A0J'F y2g  d  .3  Ԉ0    NiWurfrsluviWskiptakrafnaogvrubirgWa.A0J'FTF݌#'   Ќ  "A0J"  A0J6G y2g  e  .3  Ԉ0    TapeWakostnaWafstarfsemisemfellurutangildissviWslagaYessara.A0J6GcG݌#(   Ќ  "A0J"  A0JdH y2g  f  .3  Ԉ0    TapafleyfisskyldristarfsemiverWurhvorkifluttmillileyfishafaneinstakra $ ) leyfissvWa.A0JdHH݌v%N!*   Ќ  "A0J"  A0JI y2g  g  .3  Ԉ0    TapeWakostnaWsemmyndasthefurfyrirgildistkulagaYessara.A0JII݌A&"+       '",   &   13.gr. ( J  GjaldhlutfallogfjrhWkolvetnisskatts.  NK y #CC #CCGjaldhlutfallkolvetnisskatts,mltpr;sentum,erstighkkandimiWaWviW  hagnaWarhlutfallogreiknastmeWeftirfarandihtti:(HagnaWarhlutfallmltpr;sentustigum a skv.9.gr.og1.mgr.12.gr.!10pr;sentustig)*0,55.#CCK#'( K T,  y FjrhWkolvetnisskattsermargfeldigjaldhlutfallsskv.1.mgr.oggjaldstofnsskv.12.gr.    14. @ gr.   Umskilkolvetnisskatti.  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'   23.gr.  Gildistaka. `  Rd y LgYessiWlastgildi1.janar2009. S+! A%N)  dE"A J""& @ `X;XCSamYykktAlYingi22.desember2008.#CXX;oe#Ԉ '#-