WPCM 2{I >oϜl*Ty&8&] r~XHn83!2Wk/M6O2hG _ي5֙Jk˦-ٖV q=lt()s\?ٲ^c/r aL¥.FS862F ΄khq?A25ެiWuh{؇&}剺F l)p/^L-dBe`zʵʑG\\<ȸ"KفXQN*.DB*Y;G/ SFҭT"SYaOC _UK w"-o{.IwPM?`j; /=S8MڦH|y$wCzA&-}T Anpx=ړOa0׿C X231[/w0rUG뾪& 'VU:Nn % 0 #!sjU<: m<w@S40NE R 1<< 1 0^^^^^^^^^^^^^^^^+ 0 1u 0 0| 0i AW 0L B# D3@ B7s B7 A 0~ D3K D+~ 0K  Ai! 0#"$ A% AQ5&& 0DL'L'L'' D3' B' D3' B( D38( Bk( D3( B( D/( D3) B*:) D3d) B*) C) C) C) C* C)* CC* C]* Cw* C* C* C* C**N* AY* 0T+ 0!. 0. 0/ 00 B/2 02U:33333333333333 033333333 05 0t8A; 0<< 0F=UN= AMK> AK>>>>> 0J? AM????@@ 0DA AKJA ASA AA AB A}:C C0C A}C 0dDdDdDdD 0F 0G 0NUI 0<J 0KKKKKKKKKKK^ M(9 Z6Times New Roman Regular($TRW6&A43'6&A43'T ? 0?vvbX0#gPdd  8dd8ISUS.,    X;rshamar 3h - lp14,,0\\Muninn\win95\corel8\Template\CustomWP\a_wp8_is.wpt\  `$Times NewRomanU VMWMXMYMZE[E\E]M^M_Uh$:i+003|x_R:\SNIDMAT\KSTUMSG2.WPTH j7fdSAGNQ &DACD  Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.ACD Eu{}a. 1. 1.T?luliWir undir stafliWa.1.1.(3$ !TRV6&A4X3' Letter6&A43'T ? 0?vvbX0#gPdd  8dd8ISUS.,     1, 2, 3,Level 1Level 2Level 3Level 4Level 5p 2FyrirsgnMiWjuW og feitletruW fyrirs?gn    ##37=CIQYag1.a.i.(1)(a)(i)1)a)(_ $` 2  0  .3  0 ($0  0` (#(#  2   .3  0h` (#` (#({$0  0` (#(#0 ` (#` (#0 (# (#hh#h%2(  a  )3  0(#(#Z[OOLE Box<< C>c$"Small Circle"0  dWXWX'dxd3+0 d d d3+0 d d d^Z]\ I&mage <=8C HKKKK(3$ !TRV6&A4X3' Letter6&A43'T ? 0?vvbX0#gPdd  8dd8ISUS.,     UUUU'dxd'dxd( $ Figure  1  Level 1Level 2Level 3Level 4Level 5aZ[Inline Te&xt" <<C(3$ !TRV6&A4X3' Letter6&A43'T ? 0?vvbX0#gPdd  8dd8ISUS.,     ݀Level 1Level 2Level 3Level 4Level 5Zy  <<= 8Cd`Ze[C<<CLevel 1Level 2Level 3Level 4Level 5($$   1   jjjj'dxd  dllll'dxdP Pdnnnn'dxd dpppp'dxd dll' dxdssss'dxd&0 d duuuu'dxd&P d dd ddd(d2d>c._Ԁ0     0staWorWsins_ Skattstj;ri _Ԁ3.og4.mlsl.5.mgr.kemur:Rkisskattstj;ri.'E%/ _??d._0     ViW5.&  mgr.btistnUrmlsliWursemorWastsvo:UmmlsmeWferWfereftirkvWum (&0 laganr.50/'(1988,umvirWisaukaskatt,meWsWaribreytingum.#p)&1 #Ї_  & a 6.gr. @b     10.gr.lagannaorWastsvo:  FramleiWendurvru,semnotaframleiW'a1slusnahrefnieWaefnivrusembervrugjald,getafengiWheimildrkisskattstj;ratilaWkaupaafinnflytjendum,innlendumframleiWendumogaWilumsemskrWireruskv.5.gr.hrefnieWaefnivrunvrugjalds.SlkheimildveitirframleiWandajafnframtheimildtilendurgreiWsluvrugjaldiafhrefniogefnivrusemhannhefursjlfurflutttillandsinssamrmiviWkvWi2.mgr.0ums;knskalm.a.tilgreinaumhverskynsframleiWsluaWrWaogtilhvaWahrefnaeWaefnivru;skaWaWheimildinni.Teljirkisskattstj;riskilyrWiveratilniWurfellingargefurhanntheimildtilviWkomanditilinnflutningseWakaupatilteknuhrefnieWaefnivrunvrugjalds.  InnflytjandigeturgjalddagahversuppgjrstmabilsfengiWendurgreittvrugjaldafvrumsemhannhefurflutttillandsinsenhafauppgjrstmabiliannaWhvortveriWseldarnvrugjaldstilframleiWandaeWaveriWnUttarframleiWsluinnflytjandasjlfssamkvmtheimild1.mgr.InnflytjandiskaltilgreinasrstakriskUrslutilrkisskattstj;raumslkaslueWanUtingu,YarmeWtaliWtilhvaWaaWilavaraerseld,magnvruogtegund,svoogfjrhWvrugjalds.SkUrsluskalskilaWeigisWaren15dgumfyrirgjalddaga.EndurgreiWslaskalfaraframgjalddaga,endahafivrugjaldvegnaviWkomanditmabilsveriWgreitt.  HeimildsamkvmtYessarigreinnreinungistilhrefniseWaefnivrusemverWurhlutiafhinniendanleguframleiWsluvru.HeimildinnrhvorkitilkaupaeWainnflutningsefnivrumtilbyggingareWaviWhaldsfasteignumntilnUsmWieWaviWgerWakutkjum.  7.gr.Y  EftirfarandibreytingarverWa11.gr.laganna:́a.0     0staWorWanna_ tollstj;ra_ԀeWaYessskattstj;rasemannaWistlagningu_gjaldsins _Ԁ2. n= mlsl.1.mgr.kemur:tollstj;rasemannaWistlagningugjaldsinseWatilrkisskattstj;ra.  Ёb.  0staWorWsins_ skattstj;ri _Ԁ4.mlsl.1.mgr.kemur:rkisskattstj;ri.  BBc.0     3.mgr.orWastsvo: 0    E0EF  FDC0CD  GjaldskylduraWiligeturskotiWrskurWirkisskattstj;raskv.1.mgr.tilyfirskattanefndarsamkvmtkvWumlaganr.30/1992,umyfirskattanefnd.    8.gr.|!  EftirfarandibreytingarverWa12.gr.laganna:GGa.0     eftirorWinu_ tollalaga _Ԁkemur:uminnfluttarvrur.`  HHb.0     eftirorWinu_ virWisaukaskatt _Ԁkemur:uminnlendarframleiWsluvrur.\+!   9.gr.Z#  EftirfarandibreytingarverWaviWaukaIviWlgin:IIa.0     EftirfaranditollskrrnmerfellurbrottrAliWviWaukans:2106.9024.!W% JJb.0     EftirfaranditollskrrnmerfallabrottrBliWviWaukans:2202.1002og2202.9002.S""&   & a 10.gr.%  LgYessiWlastgildi1.febrar1998.'a#%  kvWitilbrWabirgWa.  J&"+ %  kvWilagaYessaraskulutakatilallravarasemeru;tollafgreiddarviWgildistkuYeirra,Y;ekkivarasemhafaveriWafhentarmeWbrWabirgWatollafgreiWslu,svoogtilallrainnlendraframleiWsluvarasemekkihafaveriWseldareWaafhentarYanndag.  XrttfyrirkvWialiWar5.gr.lagaYessaraskalfyrstauppgjrstmabilvrugjaldssamK v)E%/ KkvmtlgumYessumveraeinnmnuWur,febrar1998.Umuppgjrstmabiloggjalddagavrugjaldsvegnainnflutningsogsluvrugjaldsskyldumvrumdesember1997ogjanar1998fereftirkvWumlaganr.97/1987einsogYauerufyrirgildistkulagaYessara.  XrttfyrirkvWi10.gr.lagaYessaraskulukvWilagaYessara,aWYvleytisemYaultaaWtilfrsluverkefnafrskattstj;raogtollstj;ratilrkisskattstj;ra,ekkikomatilframLLkvmdafyrren1.ma1998.Xannigskuluskattstj;rarannastlagninguvrugjaldsvegnainnMMlendrarframleiWsluuppgjrstmabilinumarsogaprl1998.SmuleiWisskulukvWilagaYessaraumniWurfellingueWaendurgreiWsluvrugjaldsafhrefnitilframleiWsluekkikomatilframkvmdafyrren1.ma1998.#d:%gd  AthugasemdirviWlagafrumvarpYetta.#gdd"+    8+  0frumvarpiYessuerueinkumlagWartilYrennskonarbreytingarlgumnr.97/1987,umvrugjald,meWsWaribreytingum.0fyrstalagierlagttilaWlagningogeftirlitmeW_vrugjaldsskilum_ԀinnanlandsverWifrWfreinstkumskattstj;rumtilrkisskattstj;ra,annanstaWaWlgunumverWimeW;tvrWumhttikveWiWumheimildtilslueWainnflutningshrefnieWaefnivrunvrugjaldstilinnlendrarframleiWslu,hvortsemumgjaldskyldaeWa_;gjaldskylda_ԀframleiWsluvrueraWrWaogYriWjalagiaWuppgjrstmabilvrugjaldsverWisamrmd_uppgjrstmabilum_ԀvirWisaukaskattsoggjalddagarverWiYeirsmuoggjalddagarvirWisaukaskattsvegnasluvruogYj;nustuhrlandi.XerulagWartilsmvgilegarbreytingarviWaukaIviWlgin,enhonumerkveWiWumhvaWavrursugjaldskyldar.RttYykiraWgerasrstaklegagreinfyrirhelstubreytingum,hverrifyrirsig.  lagningogeftirlitfrttilrkisskattstj;ra. r 40  Samkvmtgildandilgumannasteinstakirskattstj;rarlagninguvrugjaldsvegnainnlendrarframleiWsluoghafaYeirjafnframteftirlitmeWgjaldskyldristarfsemi.Xettaverkefniskattstj;rakemurtilviWb;tarmeginverkefnumYeirra,enYauerulagningogeftirlitmeWskilumannarsvegarvirWisaukaskattioghinsvegartekjuogeignarskatti.SkorthefuraWskattstj;rarhafigetaWsinntngilegaYeimverkefnumerltaaWvrugjaldi.KemurYarfyrstalagitilaWtakmarkaWurmannaflierskattstofumlandsinstilaWannastframkvmdvrugjalds.MeginherslaneraWjafnaWilgWlagninguogeftirlitmeWskilumvirWisaukaNNskattiogtekjuogeignarskattiogvillbrennaviWaWframkvmdvrugjaldsverWiafYeimskumtundanhjskattstofunum.0annanstaWskortirsrYekkinguvrugjaldihjskattstofunum.  undanfrnumrumhefurYr;uninveriWYttaWfraverkefnierltaaWsrtkumskttumoggjldumtilrkisskattstj;ra.XannighefurembttinuveriWfalinframkvmdYungaOOskattsogeftirlitmeWskilumfengisgjaldivegnainnlendrarfengisframleiWslu.XessitilhgunhefurgefiWg;WaraunoggefurfyrirheitumaWsamagetiorWiWhvaWvarWarskilvrugjaldivegnainnlendrarframleiWslu.& a   AfYessumskumerlagttilaWlagningogeftirlitmeW_vrugjaldsskilum_ԀinnanlandsverWifrWfreinstkumskattstj;rumtilrkisskattstj;ra.ViWYaWmundieinnogsamiaWilinn'aS"?6annastframkvmdinalandsvsu.XaWmundiskapasrYekkingueinumstaWsemnUttistfyrirlandiWallt.BendamaWrkisskattstj;rihefurhingaWtilhaftleiWbeiningarogsamrmingarPPhlutverkiaWgegnagagnvartskattstj;rumhvaWvarWarlagninguogeftirlitmeWvrugjaldi.XvernYegartilstaWarsrYekkinghjembttinusemttiaWnUtastviWYbreytQQingusemlgWertil.tlamaWeftirlitmeWskrningu_vrugjaldsskyldra_ԀframleiWendavrugjaldsskr,svoogskilumYeirragjaldinu,batniaWmun,aukYesssemtryggtverWiaukiWsamrmiframkvmdlandsvsu.XverWurverkefnumlttafskattstofumoggefstYeimfriaWbeinakrftumsnum;skiptaWmeginverkefnumsnum,Y.e.lagninguog v)E%/ eftirlitimeWvirWisaukaskattiogtekjuogeignarskatti.  AuklagningarogeftirlitsmeW_vrugjaldsskilum_ԀvegnainnlendrarframleiWsluergertrWfyrirYvaWrkisskattstj;riannisteftirlitmeWslunvrugjaldsgjaldskyldumvrum,tilaWmyndaefvaranerseldsemhrefnieWaefnivaratilframleiWslu.VerWurvikiWnnaraWYessuatriWihreftir.  UndanYgafrgjaldskylduvegnasluhrefnaogefnivru.  <  LagtertilaWsalahrefniogefnivrutilinnlendrarframleiWsluverWiundanYeginvrugjaldi,endahafiframleiWandifengiWheimildhjrkisskattstj;ratilkaupavrunvrugjalds.SkiptiYhvorkimlihvortumeraWrWahrefnieWaefnivrusemflutthefurveriWtillandsinseWaframleiddhrlandi,eWahvorthinendanlegaframleiWsluvarabervrugjaldeWurei.FramleiWandigetifengiWheimildtilaWkaupahrefnieWaefnivruframleiWslusnanvrugjaldsoginnflytjandieWainnlendurhrefniseWa_efnivruframleiWandi_ԀgetifengiWvrugjaldvegnaYeirrarslufrdregiWuppgjrisnu.  TeljaverWuraWrksutilYessaWhrefniogefnivaratilinnlendrarframleiWslusuundanRRYeginvrugjaldi,;hWYvhvortframleiWsluvaranbervrugjaldeWurei.FramleiWsluvaraneraWjafnaWisamkeppniviWsamskonareWasvipaWarerlendarvrursemfluttarhafaveriWtillandsins.HrefniogefnivrurYrvrurhafaekkiboriWvrugjaldogYvraskargjaldhrefnieWaefnivruinnlendarvrursamkeppnishfniYeirragagnvarterlendumvrum.  0ngildandivrugjaldslgumogtollalgum,nr.55/1987,eraWfinnatilteknarheimildirtilundanYgugjldumvegnainnflutningseWasluhrefnieWaefnivrutilinnlendrarfraSSmTTleiWslu.013.tlul.1.mgr.6.gr.tollalagaerfjrmlarWherraheimilaWaWfellaniWureWaendurgreiWatollaafhrefni,efnivrumoghlutuminnlendarframleiWsluvrureftollarsamskonarerlendriframleiWsluvruerujafnhireWalgrienafefnivrunum.XessariheimildhefurveriWbeittvarWandivrugjaldviWinnflutninghrefnieWaefnivrutilframleiWslu,hvortsemframleiWsluvaranbervrugjaldeWurei.FramkvmdinhefurveriWYannigaWinnflytjendurhafafengiWleyfitilniWurfellingarvrugjaldiviWinnflutning,endalUsiYeiryfiraWinnflutningurstiltiltekinnarframleiWslu.XessileiWhefurYann;kostaWekkiervstaWinnflytjandigetigertsrgreinfyrirYvviWinnflutninghvortvaraverWursWarseldsemhrefnieWaefnivaratilframleiWandaogaWrtturskapistYarafleiWanditilniWurfellingargjalda.0annanstaWertaliWheppilegraaWallteftirlitmeWinnlendriframleiWsluogsluseinnihendi,Y.e.hjrkisskattstj;ra,staWYessaWverahjbWitollyfirvldumogskattyfirvldum.  HvaWvarWarhrefnieWaefnivrusemframleidderhrlandierYaWaWsegjaaWmismunUUandiframkvmdhefurveriWeftirYvhvortumgjaldskyldaframleiWslueraWrWaeWurei.01.mgr.10.gr.lagannaerframleiWandaheimilaWaWdragafrvrugjaldsemhannhefursannanlegagreittviWkauphrefnieWaefnivrutilgjaldskyldrarframleiWslu.HinsvegarerekkikveWiWafdrttarlaustumYaWlgunumaWinnlenthrefnieWaefnivara_;gjaldskylda_ԀframleiWslusundanYegiWvrugjaldi.AWvsuerfjrmlarWherraheimilaW2.mgr.13.gr.lagannaaWendurgreiWaeWafellaniWurvrugjaldafinnlenduhrefniogefnivruframleiWsluiWnaWarvara.EkkertsegirgreininniumYaWhvernigeWahvaWatilvikumheimildinniskulibeitt.0framkvmdhefurgjaldskyldurframleiWandigetaWfengiWheimildskattstj;ratilaWkaupahrefnieWaefnivruinnanlandsframleiWslunanvrugjalds.EftirlitskattyfirvaldameWslkumviWskiptumhefurveriWltiW.HinsvegarhefurheimildinniekkiveriWbeittum_;gjaldskyldar_ԀframleiWsluvruroghefurframleiWendumslkravaraYvekkiveriWunntaWkaupahrefnieWaefnivruinnanlandsnvrugjalds.  LagtertilaWstaWYeirraheimildasemaWframanergetiWverWilgunumkveWiWum v)E%/ aWinnlendirframleiWendurgetifengiWheimildrkisskattstj;ratilaWkaupanvrugjaldshrefniogefnivrutilframleiWslusinnarafannaWhvortinnflytjandaeWainnlendum_hrefnisVVframleiWanda_.Slkheimildfrrkisskattstj;ramundijafnframtheimilaframleiWandanumaWfendurgreittvrugjaldafhrefniogefnivrusemflutterinntileiginframleiWslu.  FramkvmdinyrWiYshvaWvarWarinnflutthrefniogefnivruaWtollyfirvldreiknuWuvrugjaldafllumgjaldskyldumvrumsemfluttaryrWutillandsins.EfinnflytjandiselursWanvrurnvrugjaldssemhrefnieWaefnivrutilinnlendsframleiWanda,eWanUtirvrureiginframleiWslu,gerirhannfyrirgjalddagahversuppgjrstmabilsrkisskattstj;ragreinfyrir_gjaldfrjlsri_ԀslueWanUtinguviWkomandiuppgjrstmabilisrstkueyWublaWiogfrgjalddagahversuppgjrstmabilslkkunvrugjalditilsamrmisviWYaW.EfhinsvegaruminnlendahrefniseWa_efnivruframleiWslu_ԀeraWrWagerirframleiWandiYeirrarvrugreinfyrir_gjaldfrjlsri_ԀsluvrugjaldsskUrsluviWuppgjrgjaldsinsogreiknastYekkigjaldvegnaslunnar.  Breyting_uppgjrstmabilum_Ԁoggjalddgum. K  S  SamkvmtngildandilgumerhvertuppgjrstmabilvrugjaldstveirmnuWir,desemberogjanar,febrarogmars_o.s.frv_.Gjalddagivegnahversuppgjrstmabilser15.dagurannarsmnaWareftirlokYess.skilegtYykiraWsamrma_uppgjrstmabilin_ԀviWuppgjrstmaWWbilvirWisaukaskatts,enYauerujanarogfebrar,marsogaprl_o.s.frv_.EinkumertalinYrfslkrisamrminguhvaWvarWarinnfluttarvrur,enuppgjrstmabilaWflutningsgjldumYeirrainnflytjendasemnj;tatveggjamnaWagreiWslufreststollieruhinsmuoguppgjrstmabilvirWisaukaskatts.XykirveratilmikillareinfldunarhvaWvarWartreikningoglagningugjaldaviWinnflutningaW_uppgjrstmabilin_ԀverWisamrmd.0slkribreytingufelstjafnframteinfaldariframkvmdfyrirvrugjaldsskyldainnflytjendurogframleiWendur.  LagtertilaWtmabiliWfrlokumuppgjrstmabilsogframaWgjalddagaverWistyttumtudagafrYvsemner.XannigverWigjalddagi5.dagurannarsmnaWarfrlokumuppgjrstmabilsstaWYessaWvera15.dagurannarsmnaWar.ErYaWgertYvskyniaWsamrmagjalddagavrugjaldsannarsvegarogvirWisaukaskattsinnanlandshinsvegar.  AthugasemdirviWe& , instakargreinarfrumvarpsins. 0 Um1.!jj3.gr.  Y  kvWinerusamrmiviWYbreytingusemlUsteralmennumathugasemdumviWfrum  varpiW,aWlagningogeftirlitmeW',0YԀ_vrugjaldsskilum_Ԁinnanlandsfristfreinstkumskattstj;rumtilrkisskattstj;ra.VsastumbreytingunatilYeirrarumfjllunar.  & a Um4.gr.[  0aliWerkveWiWumaWrkisskattstj;ristaWeinstakraskattstj;raannistlagninguvrugjalds'a\ԀvegnainnlendrarframleiWslu,svoogaWilasemfengiWhafasrstakaskrninguskv.5.gr.laganna.UmrkfyrirYeirribreytinguvsasttilalmennraathugasemdahraWframan.  0bliWerkveWiWumaWrkisskattstj;rioginnlendirframleiWendurgeti;skaWeftirkvrWuntollyfirvaldaumtollflokkunvruogaWkvrWuntollyfirvaldasbindandifyrirframXXleiWendurogskattyfirvld.0UmsumtilvikumgetarisiWgreiningsmlumYaWundirhvaWatollskrrnmertiltekinvaraflokkast,enlagningvrugjaldsrWstaftollflokkunvru.XykireWlilegtaWkvrWunumtollflokkunvrusjafnanhndumtollyfirvalda,hvortsemuminnfluttavrueWainnlendaframleiWsluvrueraWrWa,endabatollstj;raryfirsrYYYekkinguYvhvernigvrur_tollflokkast_.XtryggirYettafyrirkomulagaWsamrmiverWitollflokkuninnfluttrivruannarsvegaroginnlendrivruhinsvegar. v)E%/   Um5.gr.a  0aliWerlagttilaWuppgjrstmabilvrugjaldsfristtilogverWijanarogfebrar,marsogaprl_o.s.frv_.staWdesemberogjanar,febrarogmars_o.s.frv_.einsogner.LagtertilaWfresturfrlokumuppgjrstmabilsogtilgjalddagatmabilsinsverWistytturumtudagafrYvsemnerogverWiYv5.dagurannarsmnaWarfrlokumuppgjrstmabils.UmrkfyrirYessumbreytingumvsasttilalmennraathugasemdaviWfrumvarpiW.  AWWruleytierubreytingarYrsemlagWarerutil9.gr.lagannatilsamrmisviWYaumarkmiWfrumvarpsinsannarsvegaraWfralagninguogeftirlitmeW_vrugjaldsskilum_innanlandsfreinstkumskattstj;rumtilrkisskattstj;raoghinsvegaraWundanYiggjavrugjaldiallarvrursemnUttarerusemhrefnieWaefnivaratilgjaldskyldrareWa_;gjaldskyldrar_ԀframleiWslu.VsastnnarumYessiatriWitilumfjllunaralmennumathugasemdumviWfrumvarpiW.AukYessaerlagttilaWgreininniverWivsaWtilmlsmeWferWarreglnavirWisaukaskattslaga.  Um6.gr.2f  0greininnierkveWiWumniWurfellinguvrugjaldiafhrefniogefnivrutilframleiWslu.GerterrWfyriraWYeirframleiWendur,semnotaframleiWslusnahrefnieWaefnivrusembervrugjald,fisrstakaheimildhjrkisskattstj;ratilYessaWkaupainnanlandshrefnieWaefnivrunvrugjalds.JafnframtgerislkheimildframleiWendumkleiftaWfendurgreittvrugjaldafhrefniogefnivrusemYeirflytjasjlfirtillandsinstileiginframleiWslu.ZkZ0ums;knskalgerWgreinfyrirYvumhverskynsframleiWslusaWrWaogafhvaWahrefnumeWaefnivruniWurfellingargjaldsinss;skaW.Fallistrkisskattstj;riums;kninagefurhanntheimildtilundanYgufrvrugjaldivegnakaupaeWanotkunarYvhrefnieWaefnivrusemumeraWrWa.Z#kuh#Z[k[  02.mgr.erkveWiWum&  framkvmdniWurfellingarafvrumsemfluttarerutillandsins.Samkvmtmlsgreininni'9jgeturinnflytjandi,gjal\d\ddagahversuppgjrstmabils,fengiWendurgreittvrugjaldafvrumsemhannhefurflutttillandsinsenhafauppgjrstmabiliveriWannaWhvortseldarnvrugjaldstilframleiWandaeWaveriWnUttarframleiWsluinnflytjandasjlfssamkvmtheimild1.mgr.Innflytjanda,sem;skarendurgreiWslu,beraWtilgreinaskUrslutilrkisskattstj;raumslueWanUtinguvrutmabilinuYarsemm.a.komiframfjrhWvrugjalds.EndurgreiWslaskalfaraframgjalddaga,Y;aWYvtilskilduaWv&  rugjaldvegnaviWkomanditmabilshafiveriWgreitt.0framkvmdmundifjrhWsseme'amndurgreidderkomatillkkunarvrugjaldivegnainnflutningsuppgjrstmabili.  03.mgr.erkveWiWumaWheimildsamkvmtgreininninieinungistilhrefniseWaefni \+! vrusemverWurhlutiafhinniendanleguframleiWsluvru.Xannignrheimildinekkitilt.d.vlaogbnaWarsemnUtturertilaWframleiWavruna.EkkiYykirskilegtaWhafaheimildinasvovWtka,endayrWierfittaWkomavegfyriraWhnyrWimisnotuW.XYykirrttaWtakasrstaklegafram3.mgr.aWheimildinnihvorkitilefnivaratilbyggingareWaviWhaldsfasteignumntilnUsmWieWaviWgerWakutkjum,enUmsarbyggingarvrurogvarahlutirkutkiberavrugjald.ByggingeWaviWhaldfasteignumtelstekkiveraframleiWslavruoggetursamkvmtYvekkinotiWniWurfellingar.SamaviWumviWgerWirkutkjum.HvaWvarWarnUsmWikutkjumer2.mgr.8.gr.laganr.29/1993,umvrugjaldafkutkjum,eldsneyti_o.fl_.,aWfinnaheimildtilaWdragavrugjaldafefnivrumfrviWuppgjrvrugjaldsvegnaframleiWslueWaaWvinnslukutki.XykireWlilegraaWYeirriheimildverWiframbeittumniWurfellinguvrugjaldsvegnanUsmWikutkja.  EkkiverWursWaWbreytings,semlgWertilvarWandiendurgreiWsluvrugjaldiafhrefnieWaefnivrum,leiWitil;hagrWiseWafjrbindingarfyririnnflytjendur.XeimerkleiftaWtollafgreiWahrefnieWaefnivrurhverjuuppgjrstmabilitilsamrmisviWYaWmagn v)E%/ semYeirseljatilframleiWenda.XarmeWfYeirYegargjalddagalkkunYvvrugjaldisemreiknasthefurtollivegnasluhrefnieWaefnivrutilframleiWslu.  Um7.gr.u  0YessarigreinerulagWartilbreytingar11.gr.lagannatilsamrmisviWYfyrirtlanaWfralagninguvrugjaldsafinnanlandsframleiWslufreinstkumskattstj;rumogtilrkisskattstj;ra.  Um8.gr.    GreininYarfnastekkiskUringa.  Um9.gr.    LagtertilaWvrugjaldverWifelltniWuraftilteknumvrumsemsamkvmtflokkuntollskrerusrstaklegatilreiddfyrirungbrnogsjka.XykjasanngirnisrkmlameWYvaWslkarvrurberiekkivrugjald.  Um10.gr.    GreininYarfnastekkiskUringa.  UmkvWitilbrWabirgWa.tx  1.mgr.YarfnastekkiskUringa.  02.mgr.erkveWiWumeinsmnaWaruppgjrstmabil,febrarmnuWi1998,enYaWernauWsynlegtvegnatilfrslu_uppgjrstmabilum_ԀumeinnmnuW.  03.mgr.erkveWiWumaWkvWilaganna,aWYvleytisemYaultaaWtilfrsluverkefnafrskattstj;raogtollstj;ratilrkisskattstj;ra,skuliekkikomatilframkvmdafyrren1.ma1998.SamkvmtYvfrist_lagningarhlutverk_Ԁeinstakraskattstj;raekkiyfirtilrkisskattstj;rafyrrenkemuraWlagninguvegnauppgjrstmabilsinsmaogjn.SmuleiWiskomikvWilaganna,erkveWaumbreyttfyrirkomulagvegnavrugjaldsafhrefnumogefnivru,ekkitilframkvmdafyrren1.ma.NauWsynlegtYykiraWgefarkis& , skattstj;rahfileganfresttilaWundirbabreyttaframkvmdogerafYeimskumlagttilaWyfirfrslaverkefnumtilembttisinseigisrekkistaWfyrrenfyrrgreindumtma.',eG|[# 9f#[ Fylgiskjal. ^\+AU)#dE?@#A ! FjrmlarWuneyti, P # fjrlagaskrifstofa:/     Umsgnumfrumvarptillagaumbreytinglgumnr.97/1987, |#K' umvrugjald,meWsWaribreytingum./ ~      0frumvarpinuerlagttilaWlagningogeftirlitmeW_vrugjaldsskilum_ԀinnanlandsverWi % ) fluttfreinstkumskattstj;rumtilrkisskattstj;ra.EinnigerkveWiWumheimildirtilslueWainnflutningshrefnieWa_efnis%  vru_ԀnvrugjaldstilinnlendrarframleiWslu,svoogumbreytingu_uppgjrstmabilum_Ԁoggjalddgumvrugjalds.  GerterrWfyriraWYessarbreytingarhafi;veruleghriftgjldrkissj;WsverWifrumvarpiWaWlgum.XannigerekkitalinstWatilaWfjlgastrfumhjrkisskattstj;ranstaritilYessaWannastumsUslu_vrugjaldsskila_.HinsvegarerfyrirhugaWaWsWarihluta )%/ nstarsverWiendurmetiWlj;sifenginnarreynsluhvortYrfverWifjlgunstWugildahjem^^bttinuvegnaYessaraverkefna.EftilYesskemurverWurYaWgertmeWtilfrslumstrfumogframlgumtilstofnana_skattgeirans_.FjrmlarWuneytiWfyrirhugarYvaWfram]]kvmaYessarherslubreytingarlagninguogeftirlitimeWvrugjaldiinnantgjaldarammagildandifjrlaga.__