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Tollstj;rinnReykjavkskalannastttektiraWaltollhfnumogtollhfnumumboWirW a herra.Tollstj;rinnReykjavkskalhafasamrWviWviWkomanditollstj;raviWttekt T, aWaltollhfnumogtollhfnum.    6.gr.       0staWorWsins?rkistollstj;ra 1.mgr.29.gr.lagannakemur:tollstj;ranumReykjavk.  X   7.gr.        30.!37.gr.laganna,samtfyrirsgnum,orWastsvo:      Yfirstj;rntollamla.       a.  (30.gr.) wO    RWherraerWstiyfirmaWurtollamlasamkvmtlgumYessumoghefureftirlitmeWYv B  aWtollstj;rarogrkistollanefndrkiskyldursnar.HannhefurrtttilaWathugaaWflutnings    ogtflutningsskUrslurogllggnvarWandiYrogkrefjaframangreindaaWilaskUringallu   YvervarWarframkvmdlagaYessara.SamaskalgildaumframtlogggnvarWandiYau {  semumrWirlgumumtekjuskattogeignarskattoglgumumvirWisaukaskattogtalineru nF varWatollamlsemtekiWhefurveriWtilathugunar. 9   Tollstj;rar.      b.  (31.gr.) r   Tollstj;rarerutollstj;rinnstj;rnsUsluumdmiReykjavkurogsUslumennWrum e= stj;rnsUsluumdmum,sbr.lgnr.92/1989,umframkvmdarvaldrkisinshraWi,meW 0 sWaribreytingum.    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(36.gr.) #   Tollstj;rinnReykjavkskalsjumYr;unogreksturYesstlvuogupplUsingakerfissem  $ notaWerafhlfutollyfirvaldaviWtollafgreiWslusamkvmtlgumYessum.Hannskalsetja !W% innflytjendum,tflytjendum,farmflytjendumogWrum,semsenda_tollyfirvldum_ԀupplUsing  J""&  arvegnatollafgreiWsluumgagnaflutningsnet,samskiptareglur. #'   RWherrakveWurformtollskjalaogeyWublaWasemnotuWeruviWtollframkvmdinaog #( hvaWaatriWiskulitilgreinaYar. $ )   h.  (37.gr.) A&"+   Teljitollstj;rinnReykjavkrttaWkvrWunumatriWisemltaaWframkvmdlaga  '", YessaraeWaannarralagaumtollaml,m.a.kvrWunumgjldogskattasemtollstj;rarleggja '#- oginnheimta,sendurskoWuWgeturhannskriflegaogmeWrkstuddumhttimltfyrirum (z$. aWmliWskuli &   tekiWuppaWnUju,endasuskilyrWi98.og99.gr.uppfylltefumhkkun ( gjaldaeraWrWa. '({E     kvWi1.mgr.takaekkitilrskurWarogkvrWunartollstj;raskv.100.og142.gr.    8.gr. T,     EftirfarandibreytingarverWa39.gr.laganna:  ! ! 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И[݌ '#- Ќ  ,  H?vvbj jjvbH   _B>vvb?vvbB  &   MeWhliWsj;nafsmWslenska_stj;rnsUslukerfisins_ԀskiptirmiklumliaWskipulagein ( stakraYtta'(9ԀYessseinfaltog_skilvirkt_ԀYannigaWYekkingog_starfskraftar_ԀnUtistsembest  tilYessaWnYeimmarkmiWumsemaWerstefnt.MiWaWviWgildandiskipulagervissum  tilvikumveriWaWsinnasambrilegumverkefnumhjembtti_rkistollstj;ra_Ԁogembttum a einstakratollstj;ra.Jafnframterstefnum;tunUmisthendifjrmlarWuneytisinseWa_rkis T, tollstj;ra_.AfYvleiWiraW_starfskraftar_ԀYeirrasemaWYessummlumkomaeruoft_dreifWari_  enskilegtvrivegna_skrunar_Ԁverkefna.    MeWhliWsj;nafframangreinduerYvlagttilfrumvarpiYessuaWembtti_rkistollstj;ra_   verWilagtniWurogverkefniYessfrWundirfjrmlarWuneytiWog_tollstj;rann_ԀReykjavk.  X SamhliWaYvverWistarfsemieinstakratollstj;ra_efld_,semogYtturfjrmlarWuneytisins K #  yfirumsj;nmeW_tollkerfinu_.     Breytingarskipulagi_tollkerfisins_.    Ngildandifyrirkomulag. wO    EinsogaWframangreinirerlandinuskiptupp27_tollumdmi_.Embttitollstj;rans B  ReykjavkerYar_langstrst_,enumYaWumdmifara80!90%aflluminnflutningitil    landsins.0YvsambandimbendaaWReykjavkurhfnereinafstrstu_gmahfnum_Ԁ   NorWurlndum.Flesthinna_tollumdmanna_Ԁeruhinsvegarfremursm.Auk_tollumdm {  anna_Ԁerstarfrktembtti_rkistollstj;ra_ԀsemhefurYaWmeginverkefniaWhafaeftirlitmeW nF _tollstj;rum_,sinnatiltekinni_ranns;knarvinnu_Ԁ_landsvsu_,farameW_samrmingarhlutverk_, 9 sjumYr;unogrekstur_tlvukerfis_Ԁ_tollyfirvalda_,sjumfrWslu_tollstarfsmanna_Ԁog_tgfu    ml_ԀsemogalmennamiWlunupplUsinga.LokserrWherraWstiyfirmaWur_tollamla_.  & K%> >ub>vvbK    &  &A  _Tilflutningur_ԀverkefnatilfjrmlarWuneytis.&AƩ Ԍ e= Ќ( (E>vvb> >vbOE' '% %# #! !      H"> >ub>vvbH  MeWYeimtillgumsemlagWarerutilfrumvarpiYessuerstefntaWYvaW_samnUta_Ԁsem 0 bestkraftastarfsmanna_tollkerfinu_ԀmeWYvaWfkka_stj;rnsUsluembttum_ԀYess.Jafnframt  verWurhlutverkfjrmlarWuneytisinsviWstefnum;tun_tollamlum_Ԁeflttilmuna.Afbreyt!  !ingunumleiWiraWbyrgWrWherra_tollkerfinu_ԀverWurskUrarioghlutverkhansstefnu# i #m;tunoguppbyggingu_tollkerfisins_Ԁmarkvissaraenner.'e \4   EftirbreytingunamunfjrmlarWherraberamunrkaribyrgWenWur_eftirlitsYtti_ ' _tollkerfisins_,semogeftirlitimeWeinstkum_tollstj;rum_.AukYesshefurRkisendurskoWun  almennteftirlitmeWstarfsemieinstakratollstj;rahreftirsemhingaWtil.    SamkvmttollalgumgeturinnflytjandiskotiWrskurWitollstj;raum_gjaldskyldu_,_toll `  flokk$$%%un_,_tollverW_ԀogfjrhWaWflutningsgjaldatil_rkistollanefndar_ԀogverWurenginbreyting S+! gerWYv.hinnb;ginnmunuaWrirrskurWirtollstj;ra,svosemkvrWunumniWur&&fell' " 'inguogendurgreiWsluaWflutningsgjalda,llumtilvikumstakrutilfjrmlarWherra, # ensamkvmtgildandilgumerYaWrskurWarvaldhendiembttis_rkistollstj;ra_.  $   XverWurleitastviWaWtryggjaaW_boWleiWir_ԀogforrWistj;rnunaWgerWasmeWskUrum !W% httiogumleiWlgWherslavirktsamrWmillieinstakra_tollumdma_ԀogrWuneytisins. J""& '    'F  'Fq YԌ̌  _Tilflutningur_Ԁverkefnatiltollstj;ransReykjavk. #( H"> >ub>>vbH  SamhliWafyrrgreindritilfrsluverkefnatilfjrmlarWuneytisverWur_tollstj;ranum_Ԁ $ ) ReykjavkfaliWaWfarameWtiltekiW_samrmingarhlutverk_ԀsvoogaWstUra,samrWiviW v%N!* viWkomanditollstj;ra,_eftirlitsaWgerWum_Ԁ_landsvsu_.MeWslkri_hagrWingu_ԀerunntaWnUta A&"+ beturYfjrmunisemnervariWtil_tollkerfisins_ԀtilYessaWstyrkjamikilvgaYttistarf(  '", (semiYess.Xarereinkumhorfttil_herts_Ԁ_fkniefnaeftirlits_Ԁogbttrartollheimtu.GerterrW '#- fyriraW_tollstj;rinn_ԀReykjavkgetihaftumsj;nmeWranns;kn_tollamla_Ԁhvarsemer (z$. landinugeristYessYrf.XrttfyriraW_tollstj;ranum_ԀReykjavksfaliWaWannast,umboWi ( rWherra,tilteknayfirumsj;nYessaramlaerlgWYaWrkherslaaWhannhafivirktsam  rWviWtollstj;rahverjuumdmiogaWYeirfarimeWumsj;naWgerWasnuumdmieftir  Yvsemkosturer.MeWYvereinstkum_tollstj;rum_ԀgertkleiftaWskjaliWsstyrktilstrsta a tollstj;raembttisinsumleiWog_staWarYekking_ԀYeirraernUtttilhinsUtrasta. T,   MeWYvaWfelastrsta_tollumdminu_ԀaWannastsamrmingustarfaoggerW_kynningar  efnis_ԀogeyWublaWa,svoogaWrauppbygginguYj;nustu_tollkerfisins_,skapastjafnframt  betriskilyrWitilaWmetaYarfireinstaklingaogfyrirtkjameWmarkvissarihttienWur.   EftirlitmeWinnflutningifkniefna. K #    Samkvmtnverandifyrirkomulagihefur_rkistollstj;ri_ԀmeWhndumstefnum;tun    sviWi_fkniefnaeftirlits_ԀaukYesssemhannhefurheimildtilaWsinnaeftirliti_landsvsu_.    _Tollstj;rar_ԀfarahinsvegarmeWframkvmd_tollgslu_Ԁhversnuumdmi.EinsogaWfram   angreinirferlangmestaf_vruflutningi_Ԁtilogfrlandinuumumdmitollstj;rans wO  Reykjavk.AfYvleiWiraWstarfsmennhanskoma;hjkvmilegamestaWframkvmddag B  legseftirlitsoghafaYvg;WainnsUninnYauverkefnisemfengisterviWhverjusinni.    Starfs..menntollstj;ransReykjavkhafaennfremurnokkrareynsluafsamvinnuviWnnur   _tollumdmi_ԀsviWi_fkniefnaeftirlits_. {    MeWbreytingumhlutverkitollstj;ransReykjavk,samkvmtfrumvarpiYessu,aukast nF mgu//leikar_tollyfirvalda_ԀtilaWnUtaYessareynsluYguvirkaraeftirlitsmeW;lgleguminn 9 flutningifkniefna.EmbttiWverWurYannigbeturstakkbiWtilaWundirbaeftirlitmeW  nkvmari_httugreiningu_ԀenneroggeturYannigsinnt_tollgslu_ԀmeWmarkvissarihtti.  SYekkingttieinnigaWnUtastWrum_tollstj;rum_ԀviWskipulagningu_tollgslu_Ԁsnumum r dmum.XannigttisvigrmembttisinstilfrekarasamrWsviWnnur_tollstj;raembtti_ e= aWaukast,svoogaWgangurYeirraaWsrhfWum_tollgslumnnum_ԀmeW_srYjlfaWa_Ԁhunda 0 ognauWsynleganbnaWtilslkraverkefna.  Almennt_tolleftirlit_. i   AukeftirlitsmeW;lgleguminnflutningifkniefnaermikilvgtaWeflaalmennteftirlit \4 meWtollheimtu.VegnanUrrartkniviWafgreiWslu_aWflutningsskUrslna_ԀmeW_rafrnum_Ԁhtti ' hefursjlfvirknitollafgreiWsluinnfluttravaraaukistverulega.XettabirtisteinkumYvaW  neigainnflytjendurmguleikaaWsenda_aWflutningsskUrslur_ԀmeW_tlvuskeyti_ԀtilviW00kom1  1anditollstj;ra.AfYvleiWiraWinnflytjendurYurfaekkiaWleggjafram_kvittanir_Ԁfyririnn2 `  2flutt33umvrumog_farmskrteini_ԀtengslumviWhverjatollafgreiWslu.Auknarkrfurtilmeiri S+! hraWaog_skilvirkni_ԀviWtollafgreiWsluogst;raukiW_vruflWi_ԀhefurleitttilYessaWstarfs4 " 4menn_tollyfirvalda_ԀkomaminnaaWhverritollafgreiWslumeWbeinumhtti.AWstWurtil # _toll55endurskoWunar_ԀeruYvgjrbreyttar.XessiYr;unhefurleitttilYessaWnernauWsynlegt  $ aWsinna_tolleftirliti_Ԁtifyrirtkjunumsjlfumogbyggja_eftirlitsaWgerWir_Ԁvelskilgreindu !W% _httu66mati_ԀYarsemleitasterviWaWgreinahvarhelstslklegtaWbrotsuframin.Xessi J""& starf77semikallarnUjarherslur,auknamenntunogsrhfingustarfsmanna_tollsins_.MeW #' YeimskipulagsbreytingumsemgerterrWfyrirfrumvarpiYessuverWur_tollkerfiW_Ԁ_hfara_ #( tilaWsinnaYessumverkefnumYarsemmannafliYessttiaWnUtastbetur. $ ) _Samhfing_Ԁ_tollembtta_. A&"+   MeWframangreindumskipulagsbreytingumverWurengudregiWr_tollgslu_.Hinsvegar  '", verWur_tollstj;rinn_ԀReykjavkhfaritilaWveitaliWsinniviW_tolleftirlit_ԀWrumumdmum '#- YegarnauWsynlegteraWeflaYaWYartmabundiWogjafnframtaWsamhfa_eftirlitsaWgerWir_ (z$. fleirieneinuumdmi.0tengslumviWYaWermikilvgtaWkomiWverWif;tviWvarandi ( samrWitollstj;ravarWandiskipulag_tolleftirlits_Ԁ_landsvsu_,semogreglubundnusamrWi  millirWherraog_tollyfirvalda_.    GerterrWfyriraWgerWurverWinUr_rangursstj;rnunarsamningur_ԀviWembttitollstj;r9 a 9ansReykjavkYarsemkveWiWverWinnarumstarfsemiYess,_Y.m.t._ԀsamskiptiYessviW T, nnur_tollstj;raembtti_.  _Starfsmannaml_.     Starfsmenn_rkistollstj;ra_Ԁerun23talsinsogstarfaYeirfj;rumdeildum.0tengslum  X viWYr_skipulagsbreytingar_ԀsemboWaWareruYessufrumvarpiverWurleitastviWaWbj;Wa K #  Yeimstarfsmnnumframhaldandistrf_tollkerfinu_,sambrilegYeimsemYeirgegnan,    eftirYvsemkosturer,endaafarmikilvgtaWnUtasembestY_srfrWiYekkingu_Ԁsemn:    :ver;;andistarfsmennembttisinsbayfir.     AthugasemdirviWeinstakargreinarfrumvarpsins. B  Um1.gr.        0greininnierulagWartilbreytingarskilgreiningumtilsamrmisviWtillgurfrum<<varps=   =ins. {      Um2.gr. 9     MeWvsantilalmennraathugasemdaerlagttilaWmltverWifyrirumaWSeWlabanka  0slandsberiaWtilkynna_tollstj;rum_Ԁumopinbert_viWmiWunargengi_Ԁerlendrar_myntar_ԀstaW  _rkistollstj;ra_. r   Um3.gr. 0     GerterrWfyriraWrWherrasetjialmennarreglurum_skjalausa_Ԁsendingugagnaum  tlvukerfi_tollyfirvalda_ԀoghafiheimildtilaWstWvam;ttkuskeytasemsenderuumYaW.  Skv.gliW8.gr.frumvarpsinserhinsvegargertrWfyrirYvaW_tollstj;rinn_ԀReykjavksji i umYr;unogrekstur_tlvukerfisins_. \4     Um4.gr.      LagtertilaWrWherraverWifaliWaWm;taformogefni_aWflutningsskUrslna_ԀogYeirra  _fylgi>>skjala_ԀsemYeimskulufylgja.Xettahlutverkernhndum_rkistollstj;ra_. `      Um5.gr. "     SamkvmtgildandilgumkveWurrWherrahvar_tollhafnir_ԀskuluveraaWfenginni # tillgu_rkistollstj;ra_.JafnframtermltfyrirumYaWaWsveitarog_hafnarstj;rnir_Ԁskulihafa  $ samrWviW_rkistollstj;ra_Ԁumskipulag_hafnarsvWa_.LoksergertrWfyriraW_rkistollstj;ri_ !W% getiafturkallaW_tollhafnarrttindi_ԀefhanntelurskilyrWitil_tolleftirlits_Ԁogvrsluvrumekki J""& viWunandi. #'   SamkvmtfrumvarpinuergertrWfyriraWrWherrafarinmeWYettahlutverk_rkis??toll@ #( @stj;ra_ԀaWfenginniumsgnviWkomanditollstj;ra.MeWYvertryggtaWsj;narmiWviWAAkomB $ ) Banditollstj;raliggifyrirviWtkukvarWanasemtengjast_tollhfnum_ԀumdmiYeirra.Til v%N!* aWgtasamrmisframkvmdergertrWfyriraW_tollstj;rinn_ԀReykjavkannistttekt A&"+ _tollCChfnum_ԀumboWirWherra.  '",   '#-   D& a  DUm6.gr. (      MeWYvaWmlafyrirumaWtilkynnaskuliumleyfisemveitteruskv.29.gr.tiltoll  stj;rEEansReykjavkertryggtaWhannhafiD'a(D_heildaryfirsUn_ԀyfirkomuYeirraskipaogflugvla  tillandsinssemlosaeWalestavrurutan_tollhafna_.XaWernauWsynlegurYtturYv_sam a rmingarFFhlutverki_Ԁsem_tollstj;ranum_ԀReykjavkertlaWsamkvmtfrumvarpinu. T,   Um7.gr.      0greininniernnaritfrslaYeimbreytingumskipulagi_tollkerfisins_Ԁsemgreiner   gerWfyriralmennumathugasemdum.031.gr.gildandi_tollalaga_ԀervikiWaWskipun_rkisG  X Gtollstj;ra_Ԁogannarrastarfsmannaembttisins.MeWvsantilalmennraathugasemdaerlagt K #  tilaWgreininverWifelldbrott.        UmaliW(30.gr.).      Hrerekkium_efnisbreytingu_ԀaWrWautanYessaWorWiW?_rkistollstj;ri_ erfelltbrott.   0greininniervsaWtillagaumtekjuskattogeignarskattoglagaumvirWisaukaskattnYess wO  aWnmerYeirrasutilgreind.XaWergerttilYessaWekkiYurfiaWbreytakvWinu B  srstaklegaefYessirlagablkarfnUnmerframtWinni.Ngildalgnr.75/1981,um    tekjuskattogeignarskatt,auksWaribreytinga,oglgnr.50/1988,umvirWisaukaskatt,auk   sWaribreytinga. {    UmbliW(31.gr). nF   LagtertilaW36.gr._tollalaga_ԀverWi31.gr.laganna.Hrereinungisum_formbreytingu_ 9 aWrWa.    UmcliW(32.gr.).    LagtertilaW37.gr._tollalaga_ԀverWi32.gr.laganna.Hrereinungisum_formbreytingu_ r aWrWa. e=   UmdliW(33.gr.). 0   Samkvmt30.gr._tollalaganna_ԀerrWherraWstiyfirmaWur_tollamla_Ԁoghefureftirlit  meWYvaW_tollstj;rar_Ԁog_rkistollanefnd_Ԁrkiskyldursnar.032.gr.lagannaersvomlt  fyrirumYaWaW_rkistollstj;ri_ԀskulihafaeftirlitmeWstrfumtollstj;raog_umboWsmanna_ i Yeirra.0samrmiviWYrbreytingarsemgerWergreinfyriralmennumathugasemdumviW \4 frumHHvarpYettaerlgWtilsbreytingaWrWherraverWifaliWmeWbeinumhttiaWhafa ' eftirlitmeWYvaW_tollframkvmdin_ԀssamrmiviWlg,reglurognnurfyrirmli.    XerlagttilaW_tollstj;rinn_ԀReykjavkannist,umboWirWherra,samrmingu_tollfram  kvmdar_Ԁogeftirlitsog_ranns;knarstarfa_Ԁ_tollsvWi_Ԁslenskarkisins.EinnigaWhanngeti, `  aWeiginfrumkvWieWasamkvmtkru,hafiWranns;knhverjuYvatriWiervarWarinnI S+! IflutnJJing,_umflutning_ԀogtflutningvrumtilogfrlandinuogferWirogflutningfaraog " f;lkstilogfrlandinu,svoogflutning_;tollafgreiddum_Ԁvarningiinnanlandssamkvmt # lgKKumYessumeWaWrum_lagafyrirmlum_.AWrir_tollstj;rar_ԀskuluveitanauWsynlegaaWstoW  $ viWframkvmdstarfanna.EinsogframkemuralmennumathugasemdumerlgWhersla !W% aW_tollstj;rinn_ԀReykjavkfarimeWYessaheimildg;WusamstarfiviWviWkomandi_tollL J""& Lstj;ra._ԀEnnfremurereWlilegtaWstj;rnun_ranns;knarverkefna_,rvinnslaYeirraog_eftirfylgni_ #' verWieftirYvsemnokkurkosturerhndumviWkomanditollstj;ra. #(   LokserlagttilaWrWherraannistframkvmdogsamskiptiviWerlendtollyfirvldsam $ ) kvmtYeim_millirkjasamningum_Ԁsem0slanderaWiliaWogltaaWframkvmd_tollamla_, v%N!* nemahannkveWiannaW. A&"+   UmeliW(34.gr.).  '",   Samkvmtgildandilgumsetur_rkistollstj;ri_ԀreglurvarWandi_tollframkvmd_Ԁsemgilda '#- skuluumstarfsemitollstj;raog_umboWsmanna_ԀYeirra.01.mgr.greinarinnarerlagttilaW (z$. rWherrasetjiYessarreglur,aWfenginniumsgntollstj;ransReykjavk.XettaereWlilegt ( lj;siYessaW_tollstj;rinn_ԀReykjavkfermeWsamrmingarogeftirlitshlutverkumboWi  rWherra.AWWruleytiergreininefnislegasambrileg1.mgr.33.gr._tollalaga_.    UmfliW(35.gr.). a   Greininerefnislegasamhlj;Wa2.mgr.33.gr._tollalaga_ԀutanYessaW_tollstj;ranum_Ԁ T, ReykjavkerfaliWaWannastfrWsluml_tollstarfsmanna_.    UmgliW(36.gr.).    1.mgr.greinarinnarerefnislegasambrileg34.gr._tollalaga_ԀutanYessaW_tollstj;ranum_   ReykjavkerufalinYaustrfsem_rkistollstj;ri_ԀhefurnmeWhndum.  X   02.mgr.mgr.erlagttilaWrWherrakveWiformogefni_tollskjala_ԀogeyWublaWastaW K #  _rkistollstj;ra_.      UmhliW(37.gr.).      LagtertilaW_tollstj;ranum_ԀReykjavkverWiheimiltaWfela_tollstj;rum_ԀaWtakauppml   aWnUjuteljihannstWutilYessaWfyrrikvrWuntollstj;raverWiendurskoWuW.Xessi wO  heimildernauWsynlegtilYessaW_tollstj;rinn_ԀReykjavkgetisinnteftirlitsog_samrmN B  NingarMMhlutverki_Ԁsnu.Heimildinernhndum_rkistollstj;ra_,sbr.35.gr._tollalaganna_,Y;    meWnokkuWWrumhttis.     Um8.gr. nF     039.gr._tollalaga_ԀermltfyrirumaW_tollstj;rar_Ԁog_rkistollstj;ri_ԀskipitollverWiogs 9 heimiltaWsetjatollverWitmabundiWtilstarfa.MeWvsantilalmennraathugasemdaerlagt  tilaWorWiW?_rkistollstj;ri_ verWifelltbrottrgreininni.    Um9.gr. e=     MeWgreininnierorWiW?_rkistollstj;ri_ felltbrottrfyrirsgnkaflans. 0     Um10.gr.      MeWvsantilalmennraathugasemdaerlagttilaWrWherraverWi,staW_rkistollstj;ra_, i faliWaWsetjareglurumnotkun_handjrna_Ԁog_gasvopna_. \4   Um11.gr.      MeWvsantilalmennraathugasemdaerlagttilaWrWherraverWi,staW_rkistollstj;ra_,  faliWaWkveWagerWinnsiglaognotkunYeirra. `    Um12.gr. "     TilskUringarervsaWtilalmennraathugasemdameWfrumvarpinu. #   Um13.gr. !W%     MeWvsantilalmennraathugasemdaerlagttilaWrWherraverWi,staW_rkistollstj;ra_, J""& faliWaWkveWaformogefniskUrslnavegnafara_utanlandsferWum_. #'   Um14.gr. $ )     MeWvsantilalmennraathugasemdaerlagttilaWrWherraverWi,staW_rkistollstj;ra_, v%N!* faliWaWveitasrstkleyfitilaWannastflutning_;tollafgreiddum_Ԁvruminnanlands. A&"+   O&  OUm15O&  O.gr. '#-     UmO''mOskUringarvsasttilathugasemdaviW17.gr.frumvarpsins.O''mO (z$. Ї  & a Um16.gr. (     0aliWgreinarinnarermltfyrirumaWtilteknirrskurWirtollstj;rastikrutil_rkis  tollanefndar_ԀmeWsamahtt'a(jiogner.AWrirrskurWirtollstj;rastakrutilfjrmla  rWherrastaW_rkistollstj;ra_Ԁeinsogner. a   0bliWgreinarinnarergertrWfyriraW_tollstj;rinn_ԀReykjavkgetikrttilteknarskurWi T, tollstj;ratil_til_Ԁ_rkistollanefndar_.SamkvmtgildandilgumerYessiheimildnhndum  _rkistollstj;ra_.UmrksemdirfyrirbreytingunniervsaWtilalmennraathugasemdameW  frumvarpinuvarWandi_samrmingarhlutverk_Ԁtollstj;ransReykjavk.     0cliWerlagttilaW_rkistollanefnd_Ԁsendi_tollstj;ranum_ԀReykjavk,staW_rkistollstj;ra_  X n,afritafkruinnflytjandasamt_fylgiggnum_. K #    UmdliWgreinarinnarervsaWtilathugasemdaviW17.gr.frumvarpsins.        Um17.gr.       LagtertilaWrskurWirtollstj;ra,aWrirenYeirsemsrstkheimildertilaWkratil_rkis wO  tollaUUnefndar_,stikrutilfjrmlarWherra.Samkvmtgildandilgumermeginreglans B  aWslkirrskurWirstikrutil_rkistollstj;ra_.0YeimtilvikumsemhrumrWireroft    mikilWWvgtfyrirYannsemkriraWfskj;tarlausnsinnamla.0lj;siYessogaWalmennt   erumaWrWafremurlitlafjrhagslegahagsmunierlagttilaWYeirrskurWirtollstj;rasem {  kveWiWerum102.gr._tollalaga_ԀstikrutilfjrmlarWherra. nF   Um18.gr.      MeWvsantil_samrmingarhlutverks_Ԁtollstj;ransReykjavkogalmennraathugasemda  erlagttilaW_tollstj;ranum_ԀReykjavkverWi,staW_rkistollstj;ra_,sendtiltekinggner r varWabindandiupplUsingarum_tollflokkun_Ԁvru. e=   Um19.gr.      MeWvsantilalmennraathugasemdaerlagttilaWrWherraverWi,staW_rkistollstj;ra_,  faliWaWsetjareglurumskiltollstj;raupplUsingumraWflutningseWa_tflutningsskjlum_ i ogWrumggnumaWhfWusamrWiviWHagstofu0slands. \4   UmII.!_VI_.kafla      0II.!_VI_.kaflafrumvarpsins,Y.e.20.!24.gr.,ermltfyrirumbreytingarnokkrum  lgumYarsemkveWiWerumhlutverk_rkistollstj;ra_.0YeimtilvikumergertrWfyriraW `  hlutXXverk_rkistollstj;ra_ԀverWifaliWfjrmlarWherraeWa_tollstj;ranum_ԀReykjavkeftiratvikY S+! YumsamrmiviWYstefnum;tunsemgerWergreinfyriralmennumathugasemdumviW " frumZZvarpiW. #   Um20.gr. !W%     Samkvmt2.mgr.11.gr.lagaum_vrugjald_,nr.97/1987,meWsWaribreytingum,getur J""& _gjaldskyldur_ԀaWiliog_rkistollstj;ri_ԀskotiWrskurWitollstj;raskv.1.mgr.11.gr.lagannatil #' _rkistollanefndar_.X;ermltfyrirumaWrskurWurtollstj;raumniWurfellingueWalkkun #( gjaldagrundvelli3.,5.eWa6.gr._tollalaga_Ԁstikrutil_rkistollstj;ra_. $ )   MeWhliWsj;nafYvsamrmingarog_eftirlitshlutverki_Ԁsem&  _tollstj;ranum_ԀReykjavk v%N!* ertlaWaW'v%)farameWumboWifjrmlarWherraerlagttilaWmltverWifyrirumaW_tollstj;r[ A&"+ [inn_ԀReykjavkgetiskotiWrskurWumskv.1.mgr.11.gr.lagaum_vrugjald_Ԁtil_rkis\\tolla]  '", ]nefnd^^ar_.EnnfremurergertrWfyriraWrskurWurtollstj;raumniWurfellingueWalkkun '#- gjaldagrundvelli3.,5.eWa6.gr._tollalaga_ԀstikrutilfjrmlarWherrasemWstayfir (z$. manns_tollamla_.UmrksemdirfyrirYvervsaWtilathugasemdameW17.gr.frumvarpsa ( ains.    Um21.gr. a     Samkvmt2.mgr.36.gr.laganr.50/1988,umvirWisaukaskattstirrskurWurtollstj;ra T, umniWurfellingueWaendurgreiWsluvirWisaukaskattsskv.1.!6.tlul.1.mgr.smugreinar,  krutil_rkistollstj;ra_.SamkvmtfrumvarpinuergertrWfyriraWnefndirrskurWirsti  krutilfjrmlarWherra.UmrksemdirfyrirYvervsaWtilathugasemdameW17.gr.   frumvarpsins.  X   Um22.gr.        Samkvmt1.mgr.9.gr.lagaumgjaldaffengi,nr.96/1995,meWsWaribreytingum,    stirrskurWurtollstj;raumniWurfellingueWaendurgreiWslu_fengisgjalds_Ԁskv.6.gr.lagb   bannakrutil_rkistollstj;ra_ԀsamrmiviW102.gr._tollalaga_.LagtertilaW_umrddir_Ԁrc wO  cskurWddirtollstj;rastikrutilfjrmlarWherrasemWstayfirmanns_tollamla_.Umrke B  esemdirfyrirYvervsaWtilathugasemdameW17.gr.frumvarpsins.      Um23.gr. {      Samkvmt8.tlul.1.mgr.22.gr.lagaumrttindiogskyldurstarfsmannarkisins,nr. nF 70/1996,meWsWaribreytingum,er_rkistollstj;ri_,_tollstj;rinn_ԀReykjavkogtollverWir 9 embttismenn.XarsemgerterrWfyrirYvfrumvarpiYessuaWembtti_rkistollstj;ra_  verWilagtniWurerlagttilaWorWiW?_rkistollstj;ri_ verWifelltbrottrYessariupptalningu.    Um24.gr. e=     04.mgr.9.gr._lgreglulaga_,nr.90/1996,ermltfyrirumaW_rkistollstj;ri_Ԁshandhafi 0 _lgregluvalds_.XarsemgerterrWfyrirYvfrumvarpiYessuaWembtti_rkistollstj;ra_ԀverWi  lagtniWurerlagttilaWorWiW?_rkistollstj;ri_ verWifelltbrottrlgunum.    Um25.gr. \4     kvWiWtekurtilYeirrastarfsmannaembttis_rkistollstj;ra_ԀsemekkiverWafluttir ' grundffvelli36.gr.laganr.70/1996,umrttindiogskyldurstarfsmannarkisins,enundir  YaWkvWifallatollverWirsemhafaskipuntilstarfsins,sbr.8.tlul.1.mgr.22.gr.og23.  gr.Yeirralaga. `    StefnteraWYvaWstarfsmnnum_rkistollstj;ra_ԀverWiboWinstrfviWsmueWasamggbrih S+! hlegverkefniogYeirgegnan,endamikilvgtaWnUtaframsembestYreynsluogsrj " jYekkiiingusemstarfsmennembttisinsbayfir.MeWkvWinuerleitastviWaWtryggjaaW # Yrttfyrirbreytingarnarfinverandistarfsmenn_rkistollstj;ra_ԀframstarfviWsitthfi.  $   Um26.gr. J""&     0greininniermltfyrirumgildistkulaganna. #'   Umkv&  WitilbrWabirgWa. $ )     kvWiW'$c=YarfnastekkiskUringa. v%N!*   #.l%&RŚ#   '",  Fylgk&   kiskjal. ( mA78) dE>$ A^m    FjrmlarWuneyti, a fjrlagaskrifstofa: T, % = %=?  Frumvarptillagaumbreytingutollalgum,nr.55/1987,  meWsWaribreytingum,ogfleirilgumervarWa_tollgslu_Ԁogtollheimtu.       MeWfrumvarpinuerlgWtils_meginbreyting_ԀaWembtti_rkistollstj;ra_ԀverWilagtniWurog  X verkefniYessfalinfjrmlarWherrak'(j>kog_tollstj;ranum_ԀReykjavk.SamhliWaYvverWistarfsemi K #  tollstj;ransReykjavk_efld_,semogYtturfjrmlarWuneytisinsyfirumsj;nmeW_tollkerfinu_.      AWmatifjrmlarWuneytisinsmunbreytinginekkihafahriftgjldrkissj;WsYarsem    hnmuneinfaldaskipulagogbtanUtingustarfskrafta.