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" SalabjarWa(9.gr.).  $   09.gr.erulagWartilorWalagsbreytingar4.mgr.15.gr.lagaumtekjuskatttengslumviW !W% frestunskattlagningarsluhagnaWaraflandibjarWaog;fyrnanlegumnttruauWfum,Y.e. J""& vegnaflunarbWarhsnWistileiginnotatengslumviWlokbrekstrar.kvWiWhefur #' framkvmdveriWtlkaWYleiWaWflunbWarhsnWisYurfiaWveratengslumviWlok #( brekstursogersframkvmdfestsessimeWumrddribreytingu.0umsgnDeloitte,sem $ ) nefndinnibarst,varbent;skUrleikasemfinnamtti3.mlsl.4.mgr.15.gr.lagaum v%N!* tekjuskatt.XarkmiekkiframskilnaWureWaskilyrWifyrirrekstrarformibrekstursins. A&"+ :lj;stvriYvhvortb;ndi,semhefWihaftbrekstursinneinkahlutaflagiogttiUmist  '", bjrWinapers;nulegaeWahnvrieiguflagsins,uppfylltiskilyrWikvWisins.Xkom '#- framaWmeWsetningulaganr.133/2001,umbreytingulgumumtekjuskattogeignarskatt, (z$. varlgfestheimildfyrireinstaklingatilaWfraeinstaklingsreksturyfireinkahlutaflagaW m)E%/ kveWnumskilyrWumuppfylltumnYessaWskattskyldursluhagnaWurmyndaWist.Einstak ( lingarbrekstrihefWuhugsanlegaekkifylgthvatninguhinsopinberaumaWfrareksturinn  einkahlutaflagefYeirhefWuvitaWaWmeWYvmynduYeir,ratugsWar,glatarttisnum  tilnUtingarheimild4.mgr.15.gr.lagaumtekjuskattsemtlaWvriaWauWveldakynsl;Wa a skiptilandbnaWi. T,   MeirihlutinntekurundirYessisj;narmiWogteluraWekkisrttaWmismunabndumviW  kynsl;WaskiptieftirYvhvortreksturhefurveriWpers;nulegrikennitlueWaeinkahluta  flagi.ErYvlgWtilbreytingorWalagikvWisinsYessefnis.   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' FramlengingvirWisaukaskattsvilnunfyrirrafmagns-ogvetnisbifhj;l,lttbifhj;lsem  gangafyrirrafmagniogreiWhj;l(nUgrein). `    09.!13.mgr.kvWisXXIVtilbrWabirgWalgumumvirWisaukaskatt,nr.50/1988,er S+! kveWiWumvirWisaukaskattsvilnunfyrirrafmagns-ogvetnisbifhj;l,lttbifhj;lsemganga " fyrirrafmagniogreiWhj;l.MeirihlutinnleggurtilaWframangreindvilnunverWiframlengd # umeittrendasumaWrWaumhverfisvnfarartkisemerutilYessfallinaWdragar  $ blaumferWogfjlgah;piYeirrasemferWastmeWvistvnumhtti. !W% TmabundinframlengingundanYguvegnavrugjaldahsbla(nUgrein). #'   0kvWitilbrWabirgWaXVIIIlgumumvrugjaldafkutkjum,eldsneytio.fl.,nr. #( 29/1993,erkveWiWumtmabundnaundanYguvegnatreikningavrugjaldaafhsblum. $ ) kvWiYettavarfyrstlgfestaWtillgumeirihlutaefnahags-ogviWskiptanefndar150. v%N!* lggjafarYingi(Yskj.1057,450.ml)tilaWbregWastviWaWstWumhsblakjlfarviWamik A&"+ illabreytingafyrirkomulagilagningarvrugjaldsvegnabreytingatblstursmlingum.  '", GildistmikvWisinshefurYrvegisveriWframlengdurumeittrsennaWtillgumeirihluta '#- efnahags-ogviWskiptanefndar,enhefurY;valltveriWrttaraWumtmabundiWrrWier (z$. aWrWa.Jafnframthafastj;rnvldveriWhvtttilaWfinnavaranlegalausn.0umsgnsem m)E%/ nefndinnibarstvar;skaWeftirYvaWumrttkvWiyrWiframlengtennnUYarsemfyrir ( tkistWuframmifyrir;vissuogverulegrihkkunvrugjldum.MeirihlutinnteluraW  orWiWstmabrtaWinnheimtavrugjldafhsblumsemgangafyrirjarWefnaeldsneyti  samrmiviWtblsturYeirra.X;verWiaWteljarttaWgefaaWilumkveWinntmatilaW a aWlagast.MeirihlutinnleggurYvtilaWgildistmikvWisinsverWiframlengdurtil1.okt;ber T, nstari.  FramlengingbrWabirgWakvWibvrulagaumtmabilsemafmarkalgriinnflutnings   tollatilteknartegundirgrnmetis(nUgrein).  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