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A&"+  y FalligreiWslutlunrgildi,semgerWvareftirrangurslaustfjrnm,er_innheimtumanni_  '",  rkissj;WsheimiltaWskrYrupplUsingarhj_fjrhagsupplUsingastofum_Ԁsemhafastarfsleyfi '#- tilaWmiWla&   upplUsingumumvanskilskv.15.gr.lagaumpers;nuverndogvinnslupers;nu ( upplUsinga,nr.90/2018,enmeWYvverWurgjaldandiskrWurnUvanskilaskr'(s.   y Rkisskattstj;riseturverklagsreglurum_greiWslutlanir_ԀognnariskilyrWiumgerWYeirra.  K|    K|ru  13.gr.K|ruu݌ T, Ќ   J    Jv  StWvunatvinnurekstrar.Jv.v݌  Ќ    y XarsemlgkveWaumgeturinnheimtumaWurrkissj;WsltiWlgreglustWvaatvinnu  reksturhjYeimaWilumsemgeraekkifullngjandiskilskttumoggjldum,m.a.meWinn   siglistarfsstWvar,skrifstofur,vrurogatvinnutki._Gjaldanda_Ԁskaltilkynntumfyrir  X hugaWastWvunatvinnurekstraroggefinnsjdagafresturfrdagsetningutilkynningartilaW K #  greiWakrfueWageragreiWslutlun.    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J""&  y _Kyrrsetning_ԀfellurniWurefranns;knleiWirekkitilYessaWskattarskattaWilaverWihkk #' aWireWahonumeWaWrumYeimsemrkstuddurgrunurumrefsiverWahttsemibeinistaW #( skv.109.gr.lagaumtekjuskatt,nr.90/2003,40.gr.lagaumvirWisaukaskatt,nr.50/1988, $ ) 30.gr.lagaumstaWgreiWsluopinberragjalda,nr.45/1987,og19.gr.lagaumstaWgreiWslu v%N!* skattsfjrmagnstekjur,nr.94/1996,verWigerWfsekthvortsemerafskattyfirvldumeWa A&"+ fyrird;mi.Ssem_kyrrsetning_ԀbeinistaWYheimtinguaWfelldarverWirgildiYrrW  '", stafanirsemgerWarhafaveriWtiltryggingar_kyrrsetningunni_._Kyrrsetning_Ԁfellursamahtt '#- niWurefinntareruafhendiYrgreiWslursem_kyrrsetning_ԀaWtryggja. (z$.  y LeggjamfyrirhraWsd;mgreiningumlgmti_kyrrsetningargerWar_ԀmeWsamahttiog ( greinir2.mgr.102.gr.lagaummeWferWsakamla,nr.88/2008.  K|    K|  15.gr.K|"݌ a Ќ   J    J  _NauWasamningar_.J݌ T, Ќ    y _Innheimtumanni_Ԁrkissj;WserheimiltaWsamYykkja_nauWasamning_Ԁ_gjaldanda_ԀviWkrfuhafa  aWuppfylltumeftirfarandiskilyrWum:  ! ! 4ABCD(%004ABCD"A0J"  A0J y2%  1  .3  Ԉ0    GjaldandiskuldiekkivirWisaukaskatt,staWgreiWsluopinberragjalda,tryggingagjaldeWa   vrugjaldafkutkjum.A0JH݌ X   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    SkattaroggjldsuekkitilkominvegnaendurkvrWunarskattyfirvaldavegnaskatt K #  svika.A0J݌     Ќ  "A0J"  A0Jג y2%  3  .3  Ԉ0    SkattaroggjldsuekkibyggWtlunumstj;rnvalda.A0Jג݌     Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    Gjaldandiskuldihvorki_skattsekt_ԀyfirskattanefndareWaskattranns;knarstj;rarkisinsn   fsektrsreikningaskrrrkisskattstj;ra.A0J݌wO    Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    Lj;stsaWhagsmunumrkissj;WsverWibeturborgiWmeW_nauWasamningi_.A0J݌B    Ќ  K|    K|  16.gr.K|݌   Ќ   J    J  _Afskriftir_Ԁeldrikrafna.J݌ {  Ќ    y Rkisskattstj;raerheimiltaWafskrifakrfurvegnaYingog_sveitarsj;Wsgjalda_Ԁeinstak nF lingasamt_fllnum_ԀdrttarvxtumYegartureruliWinfrstofnunkrfunnaraWuppfylltum 9 eftirfarandiskilyrWum:  ! !"A0J"  A0Jޙ y2%  1  .3  Ԉ0    Lj;stYykiaWgjaldandigetiekkigreitthfuWst;lsamt_fllnum_Ԁdrttarvxtum.A0Jޙ ݌   Ќ  "A0J"  A0J: y2%  2  .3  Ԉ0    GreiWslutlunumlkkun_launaafdrttar_Ԁsgildi.A0J:g݌r   Ќ  "A0J"  A0Jm y2%  3  .3  Ԉ0    _Gjaldanda_ԀhafiveriWsynjaWumgreiWsluaWlgunhjumboWsmanniskuldaraeWa e= _greiWsluaWlgunarumleitanir_Ԁreynstrangurslausar.A0Jm݌0   Ќ  "A0J"  A0J5 y2%  4  .3  Ԉ0    byrgW_samskttunaraWila_Ԁsekkifyrirhendi,sbr.1.mgr.116.gr.lagaumtekjuskatt,  nr.90/2003.A0J5b݌   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    GjaldandihafiekkiWurfengiWafskrifaWarkrfurgrundvelliYessakvWis.A0J݌i   Ќ   y Rkisskattstj;ritekurums;knirtilafgreiWslusamkvmtkvWiYessu. \4 K|    K|d  17.gr.K|d݌  Ќ   J    J  TilkynningarogupplUsingagjftilskattranns;knarstj;rarkisins  ogannarsstj;rnvaldssemfermeWranns;knmls.J ݌ `  Ќ    y FiinnheimtumaWurrkissj;Wsvitneskjustarfisnuumatviksemhanntelurvekjark S+! studdangrunumaWgjaldandieWaaWrirhafigerstsekirumrefsivertathfiskalhann,efekki " standasrstkrktilannars,tilkynnaYaWskattranns;knarstj;rarkisins,lgreglu,hraWs # saks;knaraeWaWrustj;rnvaldisemranns;kn_httseminnar_Ԁheyrirundir.  $  y _Innheimtumanni_ԀerskyltaWveitaskattranns;knarstj;rarkisins,lgregluoghraWssak !W% s;knaraallarnauWsynlegarupplUsingarogggnsemYau;skaeftirogunnteraWltaYeim J""& t._Innheimtumanni_ԀerskyltaWveitaWrustj;rnvaldiskv.1.mgr.allarnauWsynlegarupplUs #' ingarogggnumYaumlsemhannhefurtilkynntYvumgrundvelli1.mgr. #(  y kvWi20.gr.semogkvWiannarralagaumtrnaWarogYagnarskylduvkjafyrir $ ) kvWumYessarargreinar. v%N!*   A&"+ K|    K|3  & ,  18.gr.K|3Z݌ ( Ќ   J    Jۨ  RafrnYj;nusta.Jۨ݌  Ќ    y RafrnmiWlungagnaogmlsmeWferWerheimil,sbr.39.gr.stj;rnsUslulaga,nr.37/1993.   y Rkisskattstj;raerheimiltaWkveWaaW',(ygreiWslaskatta,gjaldaogsektaskulieingngufara a frammeWrafrnumhtti. T, K|    K|۪  19.gr.K|۪݌  Ќ   J    Jm  UpplUsingagjf.Jm݌   Ќ    y _Gjaldendum_,stj;rnvldumogWrumhlutaWeigandiaWilumerskyltaWveita_innheimtu  X manni_Ԁrkissj;WsnendurgjaldsogYvformisem;skaWerallarnauWsynlegarupplUsingar K #  ogggnseminnheimtumaWur;skareftirogunnteraWltahonumtsvoaWhanngetirkt    hlutverksittskv.3.gr.     y _Innheimtumanni_Ԁrkissj;WsskalheimillaWganguraWfasteigna,skipaog_kutkjaskrm_,   verWbrfamiWstWogvinnuvlaskrVinnueftirlitsinsYvskyniaWsannreynaeignastWu wO  einstakra_gjaldenda_.Jafnframtskalrkisskattstj;riveitaWrum_innheimtumnnum_ԀaWgang B  aW_skattframtlum_Ԁ_gjaldanda_ԀYeimtilgangiaWkannaeignastWuvegna_innheimtuaWgerWa_.     y AukYeirrarheimildarsemkveWiWerum2.mgr.hefurinnheimtumaWurrkissj;Wsheim   ildtilaW;skaeftirupplUsingumumeignirsemvarWveittarkunnaaWverabnkum,spari {  sj;WumogWrum_fjrmlafyrirtkjum_,Y.m.t.innlnog_verWbrfaeign_ԀsemogupplUsingar nF umskuldastWuYvskyniaWsannreynaeignastWu_gjaldenda_ԀtengslumviW_kyrrsetningar 9 gerWir_Ԁog_innheimtuaWgerWir_._Fjrmlafyrirtkjum_ԀerskyltaWupplUsa_innheimtumann_Ԁrkis  sj;WsnendurgjaldsumeignastWuviWskiptamannasinnahjfyrirtkinusamkvmtbeiWni  Yarum. r  y Xskal_innheimtumanni_ԀheimillrafrnnaWganguraWyfirlitumumframvinduskipta e= dnarbahjsUslumnnumnendurgjaldsvegnainnheimtuhjerfingjumdnarba,endur 0 greiWslna_inneigna_Ԁdnarbaogvegnaafskrifta_eignalausra_Ԁdnarba.   y kvWi1.mgr.94.gr.lagaumtekjuskatt,nr.90/2003,eigaviWum_innheimtumann_Ԁ  samahttognnurskattyfirvld. i  y kvWiannarralagaumtrnaWarogYagnarskylduvkjafyrirkvWumYessarargreinar. \4 K|    K|ڷ  20.gr.K|ڷ݌  Ќ   J    Jl  Xagnarskylda.Jl݌  Ќ    y _innheimtumanni_Ԁrkissj;WshvlirYagnarskyldaskv.X.kaflastj;rnsUslulaga,nr. `  37/1993._Innheimtumanni_Ԁer;heimilt,aWviWlagWribyrgWskv.XIV.kaflaalmennrahegn S+! ingarlaga,nr.19/1940,umbrotopinberustarfi,aWskUrafrYvsemhannkemstaWstarfi " snuogleyntaWfara,YarmeWalumtekjurogefnahag_gjaldenda_.XagnarskyldanhelstY;tt # ltiWsafstrfum.  $ K|    K|  21.gr.K|Ż݌ J""& Ќ   J    J0  Gildistakaoglagaskil.J0Z݌ #' Ќ    y LgYessiWlastYegargildi.JafnframtfallargildilgumendurgreiWslu_oftekinna_Ԁskatta #( oggjalda,nr.29/1995. $ )  y SmltekiWuppaWnUjueWakvrWunkrWtilWrastj;rnvaldseftirgildistkulaga v%N!* YessaraskalbeitalgunumumYaumluppfrYv.Um_endurgreiWslukrfur_Ԁsemberastfyrir A&"+ gildistkulagannafersamkvmtkvWumlagaumendurgreiWslu_oftekinna_Ԁskattaoggjalda,  '", nr.29/1995. '#-  (z$. K|    K|  &  22.gr.K|ǿ݌ ( Ќ   J    J>  BreytingWrumlgum.J>h݌  Ќ    y ViWgildistkulagaYessaraverWaeftirfarandibreytingarWrumlgum:  ! !"A0J"  A0J y2%  1  .3  Ԉ0    Lgumtekjuskatt,nr.90/2003:A0J݌a   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    eftirorWunum?samkvmtlgumYessum 1.mlsl.2.mgr.94.gr.lagannakem T, ur:oglgumuminnheimtuopinberraskattaoggjalda.'(C݌   Ќ  "C"  CB0 y 0y y e2%  b  .3  Ԉ0    111.gr.lagannaorWastsvo:CBo݌   Ќ  "ir"  irf0 y 0y y 0e  2%3  0e e    Skattar_lagWir_ԀsamkvmtlgumYessumrennarkissj;Wogannastinnheimtu   mennrkissj;WsinnheimtuYeirra.irf݌ X   Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    113.gr.,3.og4.mgr.114.gr.og115.gr.lagannasamtfyrirsgnfallabrott.CE݌K #    Ќ  "A0J"  A0Jn y2%  2  .3  Ԉ0    LgumstaWgreiWsluopinberragjalda,nr.45/1987:A0Jn݌     Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    0staWorWanna?111.gr.laganr.90/2003,umtekjuskatt 1.mlsl.2.mgr.20.gr.    lagannakemur:3.gr.lagauminnheimtuopinberraskattaoggjalda.C݌    Ќ  "C"  CJ0 y 0y y e2%  b  .3  Ԉ0    eftirorWunum?samkvmtlgumYessum 1.mlsl.2.mgr.25.gr.laganna wO  kemur:oglgumuminnheimtuopinberraskattaoggjalda.CJw݌B    Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    31.gr.alagannafellurbrott.C#݌     Ќ  "C"  C0 y 0y y e2%  d  .3  Ԉ0    eftirorWunum?kvWiXIII.kaflalagaumtekjuskatt 1.mgr.37.gr.laganna   kemur:oglagauminnheimtuopinberraskattaoggjalda.CG݌{    Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    LgumstaWgreiWsluskattsfjrmagnstekjur,nr.94/1996:A0J݌nF   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    eftirorWunum?samkvmtlgumYessum 1.mlsl.2.mgr.15.gr.lagannakem 9 ur:oglgumuminnheimtuopinberraskattaoggjalda.C݌   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    20.gr.alagannafellurbrott.C݌   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    LgumerfWafjrskatt,nr.14/2004:A0J݌r   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    0staWorWanna?lgumumendurgreiWslu_oftekinna_Ԁskattaoggjalda 8.mgr.14.gr. e= lagannakemur:lgumuminnheimtuopinberraskattaoggjalda.C݌0   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    9.og10.mgr.14.gr.lagannafallabrott.C݌   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    LgumvirWisaukaskatt,nr.50/1988:A0J݌   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    eftirorWunum?samkvmtlgumYessum 1.mlsl.3.mgr.38.gr.lagannakem i ur:oglgumuminnheimtuopinberraskattaoggjalda.C݌\4   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    41.gr.alagannafellurbrott.C݌'   Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    eftirorWunum?samkvmtlgumnr.90/2003,umtekjuskatt 5.mgr.49.gr.  lagannakemur:oglgumuminnheimtuopinberraskattaoggjalda.C݌   Ќ  "A0J"  A0Ji y2%  6  .3  Ԉ0    Lgumtekjustofnasveitarflaga,nr.4/1995:A0Ji݌`    Ќ  "C"  Cz0 y 0y y e2%  a  .3  Ԉ0    eftirorWunum?kvWiVIII.!XIV.kaflalaganr.90/2003,umtekjuskatt 2.mgr. 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