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X "i0J"  i0J72g  b  .3  Ԉ0    OrWin?framreiknaWursamkvmtkvWum26.gr. 1.mlsl.4.mgr.fallabrott.i0J7A7݌P #  Ќ  "i0J"  i0JN82g  c  .3  Ԉ0    OrWin?framreiknaWurskv.2.mgr.13.gr. 4.mlsl.4.mgr.fallabrott.i0JN8{8݌   Ќ  "i0J"  i0J92g  d  .3  Ԉ0    2.mlsl.5.mgr.orWastsvo:HagnaWurafslutelstmismunursluverWiogkaupverWi    eftiraWfrYvhafaveriWdregnarfengnarfyrningarogniWurfrslaskv.6.mgr.i0J99݌  Ќ  "i0J"  i0J1;2g  e  .3  Ԉ0    OrWin?framreiknaWursamkvmtkvWum26.gr.tilYessrsYegarhanner_tekju |O  frWur_ 3.mlsl.6.mgr.fallabrott.i0J1;^;݌G  Ќ    9.gr.   <  2.mlsl.1.mgr.15.gr.lagannaorWastsvo:HagnaWurafsluYessaraeignatelstmismun {  ursluverWiYeirraogstofnverWi,sbr.4.mgr.10.gr. sF   10.gr.   =  EftirfarandibreytingarverWa16.gr.laganna:  ! ! (g11"i0J"  i0J?2g  a  .3  Ԉ0    OrWin?framreiknaWurskv.2.mgr.13.gr. 2.mlsl.2.mgr.ogorWiW?framreiknaWur  r 4.mlsl.2.mgr.fallabrott.i0J?@?݌j= Ќ  "i0J"  i0J@2g  b  .3  Ԉ0    3.mgr.orWastsvo:i0J@@݌5 Ќ    0     v HagnaWurafslubWarhsnWistelstmismunursluverWiogstofnverWiaWfr  dregnumWurfengnumsluhagnaWi,sbr.2.mgr.Yessarargreinarog4.mgr.10.gr. "i0J"  i0JB2g  c  .3  Ԉ0    2.mlsl.4.mgr.fellurbrott.i0JBB݌i Ќ    11.gr. , C  EftirfarandibreytingarverWa17.gr.laganna:  ! ! (g11"i0J"  i0JD2g  a  .3  Ԉ0    2.mlsl.2.mgr.orWastsvo:X;skalkaupverWhlutabrfaeigurekstraraWila,YarmeW  taliWeinstaklinga,rslok2001kvarWastsemupphaflegtkaupverWYeirraYegarYaW `  hefurveriWhkkaWsamkvmtverWbreytingarstuWlifyrirhvertrtilrsloka2001,enda X+! suhlutabrfineignfrWatvinnurekstrinum.i0JDE݌#" Ќ  "i0J"  i0JUG2g  b  .3  Ԉ0    4.mgr.orWastsvo:i0JUGG݌# Ќ    0     v ViWsluhlutabrfum,semseljandihefureignastfyrirrslok1996,skalskattskyld  $ ur_sluhagnaWur_ԀverasluverWYeirraaWfrdregnujfnunarverWmti,sbr.3.mgr.,eWa !W% upphaflegukaupverWihlutabrfannaYegarYaWhefurveriWhkkaWsamkvmt_verW O""& breytingarstuWli_Ԁfyrirhvertrtilrsloka1996efYaWerhrra.X;skalkaupverWhluta #' brfaeigurekstraraWila,YarmeWtaliWeinstaklinga,rslok1996kvarWastsemupp #( haflegtkaupverWYeirraeWajfnunarverWmtiYegarYaWhefurveriWhkkaWsamkvmt $ ) verWbreytingarstuWlifyrirhvertrtilrsloka2001,endasuhlutabrfineignfrW {%N!* atvinnurekstrinum.F&"+ "i0J"  i0J=L2g  c  .3  Ԉ0    OrWin?annarraeneiginbrfa 1.mlsl.5.mgr.fallabrott.i0J=LjL݌'", Ќ  "i0J"  i0JaM2g  d  .3  Ԉ0    6.mlsl.5.mgr.fellurbrott.i0JaMM݌'#- Ќ  "i0J"  i0J\N2g  e  .3  Ԉ0    3.mlsl.7.mgr.orWastsvo:KaupverWhlutabrfasemrekstraraWilihefurfengiWafhent - semstofnfjreigandiskalY;kvarWaWsemkaupverWsamkvmtframangreinduYegar  YaWhefurveriWhkkaWsamkvmtverWbreytingarstuWlifrrslokum1996tilrsloka  2001,endahafihlutabrfinveriWeignfrWatvinnurekstrinum.i0J\NN݌a Ќ    12.gr. $ P  EftirfarandibreytingarverWa18.gr.laganna:  ! ! (g11"i0J"  i0JR2g  a  .3  Ԉ0    OrWin?YegarkaupverWogeiginttekthefurveriWhkkaWeWalkkaWsamkvmt_verW   breytingarstuWli_ԀeftirkvWum26.gr. 2.mlsl.2.mgr.fallabrott.i0JR@R݌ X Ќ  "i0J"  i0JS2g  b  .3  Ԉ0    OrWin?enaWundanskildum65%affjrfestingarsj;Wi,sbr.11.tlul.31.gr. 3.mlsl. P #  2.mgr.fallabrott.i0JST݌   Ќ  "i0J"  i0JRU2g  c  .3  Ԉ0    ViWgreininabtistnUmlsgrein,svohlj;Wandi:i0JRUU݌   Ќ    0     v X;skalhagnaWurafslueignarhlutasamlgumogsameignarflgumsemseljandi   hefureignastfyrirrslok2001kvarWastsemhluturhanseiginfflagsinsbyrjunrs |O  2001eWasemraunverulegtkaupverWaWfrdreginnieiginttekt,sYaWhrra,Yegar G  kaupverWogeiginttekthefurveriWhkkaWsamkvmtverWbreytingarstuWlifyrirhvert   rtilrsloka2001.    13.gr. sF X  OrWin?ntillitstilverWbreytinga,sbr.26.gr. 20.gr.lagannafallabrott. >   &  14.gr.  YY  2.'eYmgr.21.gr.lagannafellurbrott. r @!15.gr. 5   26.gr.lagannafellurbrott.  @!16.gr. i   2.mgr.27.gr.lagannafellurbrott. a4 @!17.gr.    EftirfarandibreytingarverWa28.gr.laganna:  ! ! (g11"i0J"  i0J\2g  a  .3  Ԉ0    OrWiW?framreiknaWs 4.tlul.fellurbrott.i0J\-\݌`  Ќ  "i0J"  i0J]2g  b  .3  Ԉ0    5._tlul_.orWastsvo:FramlaglaunagreiWandatilflunarlfeyrisrttindasamkvmtlgum X+! umskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa.X;skalteljaframlag #" launagreiWandatilflunarlfeyrisrttindatil_skattskyldra_Ԁteknaef_iWgjaldagreiWslur_Ԁfr # launagreiWandaeWasjlfstttstarfandimanni,aWviWbttumWurunnum_lfeyris  $ rttindum_Ԁog_framtWarlfeyrisrttindum_,skaparttinditilgreiWsluellilfeyrisumfram !W% YaumeWallaunsemgreitthefurveriWafsWustufimmrmiWaWviWaWellilfeyrirstek O""& innmeWjfnumgreiWslumfr65raaldri.i0J]F]݌#' Ќ  0  0   v ViWmatunnumrttindumskalleggjasamanunninrttindi_tryggingadeildum_ #( lfeyrissj;WasamkvmtsamYykktumhversogeinslfeyrissj;WsmiWaWviWaWtaka $ ) lfeyrishefjistviW65raaldur.EinnigskalleggjasamanunninrttindisreignogYau {%N!* _umreiknuW_ԀmiWaWviW_tgreiWslu_ԀlfeyrismeWjfnumgreiWslum17rfr65raaldri.F&"+ 0  0   v ViWmat_framtWarrttindum_ԀtilellilfeyrisskalmiWaWviWaWframsgreitt_trygg '", ingadeild_Ԁlfeyrissj;Wstil65raaldurs10%iWgjaldafmeWallaunumsWustufimmra '#- ogaWgreiWslurnarmyndilfeyrisrttindisemnema1,2%affyrrgreindummeWallaunum - fyrirhvertr.ViWtreikningunninnarttindasreignskalmiWaviW3,5%vexti. 0  0   v HafikjarasamningumveriWsamiWumiWgjaldlfeyrissj;WeWatilaWilaskv.3.mgr.  8.gr.lagaumskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;WaeWaYaWbundiW a lgumskalYaWaldreiteljasttil_skattskyldra_Ԁtekna.Y, 0  0   v RWherrageturmeWreglugerWsettnnarikvWiumframkvmdYessatluliWar, $ _Y.m.t._ԀumhvaWaupplUsingarunnteraWkrefja_launagreiWendur_,sjlfstttstarfandiein  staklingaoglaunYegavegnaframkvmdarkvWisins.  "i0J"  i0Ji2g  c  .3  Ԉ0    0staWorWanna?barnab;taauki,vaxtabturoghsnWisbtur 7.tlul.kemur:og  X vaxtabtur.i0Jij݌P #  Ќ  "i0J"  i0JMk2g  d  .3  Ԉ0    8.tlul.orWastsvo:Matshkkunbfjrskv.2.tlul.74.gr.,endakemurmatslkkun    ekkitilfrdrttartekjum.i0JMkzk݌   Ќ  "i0J"  i0Jl2g  e  .3  Ԉ0    ViWgreininabtistnUrtluliWur,svohlj;Wandi:Hsaleigubtur,sbr.lgnr.138/1997.i0Jll݌  Ќ    18.gr. G  m  4.mlsl.2.mgr.30.gr.lagannafellurbrott.   @!19.gr. {    EftirfarandibreytingarverWa31.gr.laganna: sF ! ! (g11"i0J"  i0Jo2g  a  .3  Ԉ0    eftir3.tlul.kemurnUrtluliWur,svohlj;Wandi:NiWurfrsluvrubirgWalok_reikn > ingsrs_ԀumalltaW5%afmatsverWi,sbr.4.tlul.74.gr.i0Joo݌  Ќ  "i0J"  i0J`q2g  b  .3  Ԉ0    OrWin?framreiknaWarsamkvmtkvWum26.gr. 7.tlul.fallabrott.i0J`qq݌ Ќ  "i0J"  i0Jr2g  c  .3  Ԉ0    0staW2._mlsl_.8._tlul_.komaYrrnUir_mlsliWir_ԀsemorWastsvo:kvWi1._mlsl_.skal r einnigtakatil_arWs_ԀfrhlutaflgumsemskrWeruerlendisefYaWflagsemarWinnfr j= sUnirframaWhagnaWurhinserlendaflagshafiveriW_skattlagWur_ԀmeWsambrilegum 5 httioggerterhrlandi.FrdrttursamkvmtYessarimlsgreinerbundinnYvskil  yrWiaWYaWskatthlutfallsemlagterhagnaWhinserlendaflagsseigilgraenal  menntskatthlutfalleinhverju_aWildarrkja_ԀEfnahagsog_framfarastofnunarinnar_ԀPars i (_OECD_).FjrmlarWherraskalsetjannarireglurumframkvmdYessakvWis.i0Jrr݌a4 Ќ    20.gr.  w  EftirfarandibreytingarverWa35.gr.laganna:  ! ! (g11"i0J"  i0Jx2g  a  .3  Ԉ0    OrWin?aWteknutillititilverWbreytingaskv.36.gr. 2.mgr.fallabrott.i0Jx"y݌`  Ќ  "i0J"  i0J.z2g  b  .3  Ԉ0    ViWgreininabtistnUmlsgrein,svohlj;Wandi:i0J.z[z݌X+! Ќ    0     v Fyrningargrunnureigna,semskattaWilihefureignastfyrirlokreikningsrsins2001, #" ogfengnarfyrningarYeirrakvarWastsamrmiviWendurmatstofnverWsviW_framtals # gerW_Ԁrinu2002. $   21.gr. O""& |  36.gr.lagannafellurbrott. #' @!22.gr. $ )   37.gr.lagannafellurbrott. {%N!*   F&"+ @!&   23.gr. -   41.gr.lagannaorWastsvo:    Xegar_kostnaWarverW_ԀeinstakraeignaeWa_eignasamstWna_Ԁerundir250.000_kr_.erheimilt  aWfraYaWaWfullutilgjaldaYvriYegarYeirraeraflaW. a '-}  24.gr. $   44.gr.lagannafellurbrott.  @!25.gr.  X   53.gr.lagannafellurbrott. P #    26.gr.      0staW_tilvsunarinnar_Ԁ?7._tlul_.31.gr. 1.mlsl.1.mgr.57.gr.Alagannakemur:8.tlul.   31.gr. |O    27.gr.     eftir57.gr.BlagannakemurnUgrein,57.gr.C,svohlj;Wandi:   @  Yfirfrslaeinstaklingsrekstrareinkahlutaflag. {    StofnieinstaklinguratvinnurekstrieinkahlutaflagsemtekurviWllumeignumog sF skuldumatvinnurekstrarinsoghefurmeWhndumsamskonarrekstureWastarfsemiskals > yfirfrslaekkihafafrmeWsrskattskyldartekjurfyrireigandanneWaflagiW,endasu   eftirfarandiskilyrWiuppfyllt:  ! ! (g11"i0J"  i0J2g  a  .3  Ԉ0    Eigandirekstrarinsskalbera;takmarkaWaskattskylduhrlandi,sbr.1.gr.i0J݌r Ќ  "i0J"  i0J2g  b  .3  Ԉ0    FlagiWertekurviWrekstrinumskalskrWhrlandiogbera;takmarkaWaskattskyldu, j= sbr.2.gr.i0JH݌5 Ќ  "i0J"  i0J}2g  c  .3  Ԉ0    ViWyfirfrslunafreigandirekstrarinseingnguhlutiflaginusemgagngjaldfyrir  _yfirfrWar_Ԁeignirogskuldirrekstrarins.i0J}݌ Ќ  "i0J"  i0J2g  d  .3  Ԉ0    Tilkynningutil_hlutaflagaskrr_ԀumstofnunflagsinsskalaukYeirraupplUsingasem i krafistersamkvmtlgumum_einkahlutaflg_Ԁfylgjaefnahagsreikningur_einstaklings a4 rekstrarins_Ԁsemjafnframtskalvera_stofnefnahagsreikningur_Ԁ_einkahlutaflagsins_._Efna , hagsreikninginn_ԀskalmiWaviW31.desemberogmhannekkiveraeldrienfjgurramn  aWaviWstofnun_einkahlutaflagsins_ԀogskalhannendurskoWaWuraf_endurskoWanda_Ԁog  _ritaWur_Ԁnfyrirvara.Jafnframtskal_endurskoWandi_ԀstaWfestaaWhagurfyrirtkisinshafi `  ekkirUrnaWvegna_ttektar_ԀeigandafrYeimtmasem_yfirfrslan_ԀskalmiWuWviWog X+! framaWstofnunflagsins.0_skattalegu_Ԁtillititelst_einkahlutaflagiW_Ԁyfirtakareksturog #" efnahagfrdagsetningu_efnahagsreiknings_._Stofnefnahagsreikningur_ԀsamtyfirlUsingu # um_yfirfrslu_Ԁ_einstaklingsrekstrar_Ԁyfir_einkahlutaflag_Ԁskalennfremurfylgjafyrsta  $ _skattframtali_Ԁflagsins.i0J@݌!W% Ќ    ViWyfirfrslunaskalflagiWtakaviWllumskattarttarlegumskyldumogrttindum O""& rekstrarins,Y.m.t.eftirstWvumrekstrartapafrfyrrirum,endasuskilyrWi8.tlul.31.gr. #' uppfyllt.X;berssemstundaWireksturinn;takmarkaWabyrgWgreiWsluYeirraopinberu #( gjaldasemvarWareksturinnfyriryfirfrsluhans.Eignirogskuldirskuluyfirfrast_b;k $ ) frWu_ԀverWi._StofnverW_Ԁ_gagngjalds_Ԁhluta_einkahlutaflaginu_,sbr.cliW1.mgr.,kvarWast {%N!* jafnt_b;kfrWu_Ԁeiginf_efnahagsreikningi_Ԁsem_stofnefnahagsreikningur_ԀmiWastviW. F&"+   '", & =  @!28.gr. -   0staW1.mgr.59.gr.lagannakomafj;rarnUjarmlsgreinarsemorWastsvo:    Endurgjaldfyrirvinnumanns,semreiknaskalsrendurgjaldskv.2.mgr.1._tlul_.A-liWar  7.gr.,skaleigiveralgraenlaunatekjurhanshefWuorWiWefunniWhefWiveriWfyrir_;tengdan_ a eWa;skyldanaWila.Samagildirumendurgjaldfyrirstarfmakamanns,barnshansinnan16 Y, raaldurs_tekjurinu_,_venslamanns_ԀhanseWa_nkomins_Ԁttingja.Rkisskattstj;riseturrlega $ viWupphaf_tekjurs_ԀreglurumreiknaWendurgjald.ViWkvrWunlgmarksendurgjaldsskal  hfWhliWsj;nafraunverulegumtekjumfyrirsambrilegstrf.     FrimaWursrtiltekna_framtali_ԀlgraendurgjaldenskiliWerreglumrkisskattstj;ra,  X sbr.1.mgr.,skalskattstj;rihkkaendurgjaldiW,;hWkvrWun_staWgreiWsluri_,endahafi P #  _framteljandi_ԀekkilagtframfullngjandiggnogrkstuWningmeW_skattframtali_.Skattstj;ra    erheimiltaWfallastlgraendurgjalden_viWmiWunarreglur_Ԁrkisskattstj;rakveWaum,enda    liggifyrirviWhltandiggnogrkstuWningur_framteljanda_ԀogeftiratvikumlaunagreiWanda   semrttlttgeturslkakvrWun._Framteljandi_Ԁskal_m.a._ԀltatupplUsingarumumfangog |O  eWlistarfsogstarfsemi,afkomurekstrarins,fjrmagnbundiWrekstriogupplUsingarum_t G  selda_ԀvinnueftirYvsemYaWviW.     kvrWunskattstj;raumhkkunreiknuWuendurgjaldimannsmeWeiginatvinnurekstur   eWasjlfstWastarfsemimekkimyndatapumframYaWsemnemursamanlgWumalmennum {  _fyrningum_Ԁskv.38.gr.Skattstj;riskalviWkvrWun_reiknaWs_Ԁendurgjaldselli-ogrorkulf sF eyrisYegaviWeiginatvinnureksturgtaYessaWtapmyndistekkiviWYaWrekstrinum. >   kvWi1.og2.mgr.skulugildaumstarfvegum_lgaWila_ԀeftirYvsemviWgeturtt,   endavinnimaWurviWatvinnurekstur_lgaWila_ԀYarsemhann,makihans,barneWa_nkomnir_  ttingjareWavenslamennhafarWandistWuvegnaeignar-eWa_stj;rnunaraWildar_.'=- r @!29.gr. 5   0staWtilvsunarinnar?7.tlul.1.mgr.31.gr. 3.mgr.3.tlul.62.gr.lagannakemur:  8.tlul.1.mgr.31.gr.  @!30.gr. a4   0staWhlutfallstlunnar?26,08 1.tlul.1.mgr.67.gr.lagannakemur:25,75. ,   31.gr.     EftirfarandibreytingarverWa71.gr.laganna: `  ! ! (g11"i0J"  i0J82g  a  .3  Ԉ0    0staWhlutfallstlunnar?20 1.mlsl.1.mgr.2.tlul.kemur:15.i0J8e݌X+! Ќ  "i0J"  i0Jf2g  b  .3  Ԉ0    0staWhlutfallstlunnar,,13 2.mgr.2.tlul.kemur:10.i0Jf݌#" Ќ    &  32.gr.  $   Eftirfarandi' breytingarverWa72.gr.laganna: !W% ! ! (g11"i0J"  i0J֨2g  a  .3  Ԉ0    0staWhlutfallstlunnar?30 1.mgr.kemur:18.i0J֨݌O""& Ќ  "i0J"  i0J2g  b  .3  Ԉ0    eftirorWinu?sameignarflaga 2.mgr.kemur:ogsamlagsflaga.i0J݌#' Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staWhlutfallstlunnar?38 2.mgr.kemur:26.i0JH݌#(    $ ) &   @!33.gr. -   EftirfarandibreytingarverWa74.gr.laganna:  ! ! (g11"i0J"  i0J2g  a  .3  Ԉ0    OrWin?ogaWteknutillititilverWbreytingasamkvmtkvWum26.gr. 2.mlsl.1.  tlul.fallabrott.i0J݌a Ќ  "i0J"  i0J2g  b  .3  Ԉ0    OrWin?ogaWteknutillititilendurmatssamkvmtbrWabirgWakvWiIVog_verWbreyt Y, inga_ԀeftirriW1979skv.26.gr. 1.mgr.3.tlul.fallabrott.i0J'݌$ Ќ  "i0J"  i0J2g  c  .3  Ԉ0    OrWin?nendurmats 2.mgr.3.tlul.fallabrott.i0J݌ Ќ  "i0J"  i0Jر2g  d  .3  Ԉ0    ViW4.tlul.btistnUr_mlsliWur_,svohlj;Wandi:X;skalheimiltaWdragaalltaW5%fr   YannigreiknuWumatsverWi.i0Jر݌ X Ќ  "i0J"  i0J2g  e  .3  Ԉ0    OrWin?eftiraWstofnverW,fyrningarogniWurfrslurhafaveriWhkkaWareWalkkaWar P #  samrmiviWkvWi26.gr. 8.tlul.fallabrott.i0J݌   Ќ  ' -T  34.gr.   4  EftirfarandibreytingarverWa78.gr.laganna: |O  ! ! (Eh81"i0J"  i0Jb2Eh  a  .3  Ԉ0    eftirorWunum?_Byggingarsj;Wi_Ԁrkisins 1._mlsl_.1.mgr.kemur:og_0bWalnasj;Wi_.i0Jb݌G  Ќ  "i0J"  i0J2Eh  b  .3  Ԉ0    eftir1._mlsl_.1.mgr.kemurnUr_mlsliWur_,svohlj;Wandi:Samagildirumsambrileg   verWbrfgefintafWrum_aWildarrkjum_ԀEvr;pska_efnahagssvWisins_.i0JA݌  Ќ    35.gr. sF @  EftirfarandibreytingarverWa83.gr.laganna: > ! ! (g18"i0J"  i0Jn2g  a  .3  Ԉ0    0staWfjrhWarinnar?3.651.749 tveimurstWumgreininnikemur:4.720.000.i0Jn݌  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWhlutfallstlunnar?1,2 kemur:0,6.i0Jټ݌ Ќ  @!36.gr. j=   EftirfarandibreytingarverWa84.gr.laganna: 5 ! ! (g11"i0J"  i0J2g  a  .3  Ԉ0    0staWhlutfallstlunnar?1,2 1.,2.og3.mgr.kemur:0,6.i0J݌ Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    0staWfjrhWarinnar?3.651.749 2.og3.mgr.kemur:4.720.000.i0J 7݌ Ќ  @!37.gr. a4   0staWorWanna,,skriflegarkstuddakru 1.mlsl.1.mgr.99.gr.lagannakemur:rk , studdakru,skriflegaeWarafrna,Yvformisemrkisskattstj;rikveWur.  @!38.gr. `    eftir105.gr.lagannakemurnUgrein,105.gr.A,svohlj;Wandi: X+! @v v tlanagerWoghagranns;knir. #"   FjrmlarWherragetur;skaWeftirskUrslumfrskattstj;rum,rkisskattstj;raogskattrann # s;knarstj;ra,YvformierhannkveWur,umframtaldartekjurogeignir,lagWaskattaog  $ nnuratriWiervarWatlanagerWoghagranns;knirfjrmlarWuneytisins. !W% @!39.gr. #'   ViW4.mgr.117.gr.lagannabtastsexnUir_mlsliWir,_Ԁsvohlj;Wandi:TilaWmtaYeim #( kostnaWisemfjrmlarWherrahefurafgerWbindandilitaskalgreiWagjaldermiWastviWY $ ) vinnusemhannhefurafgerWlitshverjutilviki.XegarbeiWniumliterlgWframskal {%N!* greiWagrunngjaldaWfjrhW50.000kr.ViWb;targjaldsemmiWastviWumfangmlsskal F&"+ greiWaWurenfjrmlarWherralturlitiWuppi.UmfjrhWviWb;targjaldsinsfereftir '", gjaldskrsemfjrmlarWherrasetur.RWherrageturkveWiW,YeimtilvikumYegarmli '#- hefurveriWvsaWfreWabeiWnierdregintilbaka,aWendurgreiWagjaldsamkvmtYessari - mlsgrein.kvrWunumfjrhWgjaldssamkvmtYessarimlsgreinerhvorkihgtaWbera  undiryfirskattanefndnd;mst;la.  @!40.gr. Y,   XegarlgYessihafaWlastgildiskalheimiltaWfellameginmlYeirrainnlgnr. $ 75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum,oggefaYautmeWsamfelldri  greinatluogkaflanmerumsvobreytt.   @!41.gr. P #    EftirfarandibreytingarverWakvWumtilbrWabirgWalgunum:    ! ! (g11"i0J"  i0J2g  a  .3  Ԉ0    kvWitilbrWabirgWaXLI,sbr.kvWitilbrWabirgWaIIlgumnr.149/2000,orWast    svo:i0JB݌  Ќ  0  0   v tekjuskattsstofnmannavegnateknariW2001skalriW2002leggjasrstakan |O  tekjuskatteinsognnargreinirkvWiYessu.G  0  0   v tekjuskattsstofneinstaklingaumfram3.865.000kr.eWatekjuskattsstofnhj;naum   fram7.730.000kr.skalreiknasrstakan7%tekjuskatt.  0  0   v Efhj;nhafabWitekjuskattsstofnumfram3.865.000kr.reiknastYeimsinnhlutinn {  hvoruhinssrstakatekjuskatts.Stekjuskattsstofnannarshj;nalgrien3.865.000kr. sF reiknasthinuhj;naallursrstakitekjuskatturinn.> 0  0   v SrstakurtekjuskattursamkvmtkvWiYessuskalekkiinnheimturmeWstaW   greiWsluopinberragjalda. "i0J"  i0J2g  b  .3  Ԉ0    ViWbtastfimmnUkvWi,svohlj;Wandi:i0J݌r Ќ    0  A.(I.)j=     0  0v b tekjuskattsstofnmannavegnateknariW2002skalriW2003leggjasrstakan 5 tekjuskatteinsognnargreinirkvWiYessu.vv     0  0v b tekjuskattsstofneinstaklingaumfram3.980.000kr.eWatekjuskattsstofnhj;na  umfram7.960.000kr.skalreiknasrstakan7%tekjuskatt.ivv     0  0v b Efhj;nhafabWitekjuskattsstofnumfram3.980.000kr.reiknastYeimsinnhlut a4 innhvoruhinssrstakatekjuskatts.Stekjuskattsstofnannarshj;nalgrien , 3.980.000kr.reiknasthinuhj;naallursrstaki_tekjuskatturinn_.vv     0  0v b SrstakurtekjuskattursamkvmtkvWiYessuskalekkiinnheimturmeWstaW  greiWsluopinberragjalda.` vv     0  0v b FyrirframgreiWslauppvntanlegalagningusrstakstekjuskattsrsins2003 X+! skalfaraframmeWfimmjfnummnaWarlegumgreiWslummnuWinagst2002til #" desember2002.FyrirframgreiWslanskalvera7%aftekjuskattsstofnisamkvmt # _skattframtali_Ԁrsins2002vegnateknarinu2001umfram3.980.000kr.hjeinstak  $ lingiogumfram7.960.000kr.hjhj;num.!W%vv     0  0v b GjalddagarfyrirframgreiWsluskv.5.mgr.skuluverafyrstudagarmnaWanna O""& gst2002tilogmeWdesember2002.RWherraerheimiltaWsetjareglugerWnnari #' kvWiumframkvmd_fyrirframgreiWslunnar_.#(vv     0  0v b HeimiltergjaldandaaWskjaumlkkunfyrirframgreiWslusemhonumhefur $ ) veriWgertaWgreiWaskv.5.mgr.Ums;knumslkalkkunskalsendaskattstj;rasem {%N!* rskurWarumlkkungreiWsluskyldunnar.kvrWunskattstj;raerkranlegtilrkis F&"+  skattstj;rainnan30dagafrdagsetningurskurWarskattstj;ra.Rkisskattstj;riskal '", kveWa&   upprskurWsinninnan15dagafrYvkrabarsthonumogskalrskurWur - hansveraendanlegrlausnmlsins_stj;rnsUslustigi_.vv     0  0v b Skattstj;riskalaWjafnaWiekkitakatilgreinaums;kngjaldandanemahanngeti  sUntframaWverulegtekjulkkunhafiorWiWhjhonummillira.Rkisskattstj;ra a erheimiltaWsetjannarireglurumYettaatriWi.Y,vv     0  0v b Nkemurlj;sviWlagningusrstkumtekjuskattiaWfyrirframgreiWslasam $ kvmtYessukvWihefurveriWofhogskalbta2,5%lagiviWmismuninn.vv     0  0v b UmsrstakantekjuskattsamkvmtkvWitilbrWabirgWaskulukvWi   VIII.!XIII.kaflalagannagildaeftirYvsemviW. Xvv 0  0B.(II.)P #      0  0v b ViWframtalsgerWrinu2003skalleysauppendurmatsreikningsemmyndaWur    hefurveriWskv.37.gr.gildandilagaogframeWWrueiginf.  vv 0    C.(III.)      0  0v b HeimilteraWfratilfrdrttarrekstrartekjumeftirstWvarrekstrartaparanna |O  1994tilogmeW2001samrmiviWkvWi8.tlul.31.gr.,eftiraWeftirstWvarnar G  hafaveriWframreiknaWarsamkvmtverWbreytingarstuWlumfyrirhvertrtilrsloka   2001. vv 0  0D.(_IV_.){      0  0v b AWilarsemfengiWhafafrestunskattlagningarsluhagnaWarskv.2.mgr.13.gr., sF 4.mgr.14.gr.,2.mgr.16.gr.,5.mgr.17.gr.eWa2.mgr.27.gr.fyrirgildistkulaga > YessaraskuluhkkasluhagnaWinneWaeftirstWvarhanssamkvmt_verWbreyt   ingarstuWlum_Ԁfyrirhvertrtilrsloka2001.vv 0  0E.(V.)r     0  0v b HkkaskalfjrhWirsemumrWirBliW69.gr.og78.gr.semhrsegir:j=vv "o`"  o`0  000v b2g  a  .3  Ԉ0vv  1.janar2002skuluumrddarfjrhWirhkkaum_3%_Ԁogkemurbreytingintil 5 framkvmdaviWlagningutekjuskattsog_eignarskatts_Ԁrinu2002og_fyrir  framgreiWslu_Ԁ_vaxtab;ta_ԀYvri.o`C݌ Ќ  "o`"  o`0  000v b2g  b  .3  Ԉ0vv  1.janar2003skuluumrddarfjrhWirhkkaum2,75%ogkemurbreytingin i tilframkvmdaviWlagningutekjuskattsog_eignarskatts_Ԁrinu2003og_fyrir a4 framgreiWslu_Ԁ_vaxtab;ta_ԀYvri.o`݌, Ќ  '-  II.KAFLI   Breytinglgumnr.83/1989,umXj;Warb;khlWuogendurbtur `  menningarbygginga,meWsWaribreytingum.  X+! 42.gr. #" F  0staWfjrhWarinnar?5.277.058 aliW3.gr.lagannakemur:6.332.500. #   43.gr. !W%   2.mgr.12.gr.lagannaorWastsvo: O""&   Lginfallargildi31.desember2002. #'   III.KAFLI $ )  Breytinglgumnr.113/1990,umtryggingagjald,meWsWaribreytingum.  {%N!* 44.gr. F&"+   0staWhlutfallstlunnar?4,34 3.mgr.2.gr.lagannakemur:5,11. '",  '#-   IV.KAFLI -  Breytinglgumnr.45/1987,umstaWgreiWsluopinberragjalda.   45.gr.    ViW2._tlul_.4.gr.lagannabtistnUr_mlsliWur_,svohlj;Wandi:SamaviWummann,maka a hanseWabarnsemskalreiknasrendurgjaldvegnaatvinnurekstrareWastarfsemisemrekin Y, ersameignmeWWrumeWavegumYeirra&  aWilasemumrWir2.gr.laganr.75/1981,um $ tekjuskattog_eignarskatt_.'$  @!46.gr.  X   2.tlul.5.gr.lagannaorWastsvo:Endurgjaldmanns,makahansogbarnsvegnavinnuviW P #  eiginatvinnurekstur,sjlfstWastarfsemieWahjlgaWilaskv.2.mgr.1.tlul.AliWar7.gr.    lagaumtekjuskattogeignarskatt.    @!47.gr. |O    6.gr.lagannaorWastsvo: G    MannisemberaWreiknasrendurgjald,sbr.2.tlul.4.gr.,beraWtilkynnaskattstj;raum   tlaWartekjursnarstaWgreiWslurinusamrmiviWreglurrkisskattstj;raumreiknaW   endurgjald,sbr.59.gr.laganr.75/1981,fyrir20.janarrhvertYvformisemrkisskatt {  stj;rikveWur.LaunagreiWandisemhefurYj;nustusinnistarfsmannsemkveWaskalendur sF gjaldfyrirskv.2.mgr.1.tlul.AliWar7.gr.laganr.75/1981skalviWstaWgreiWslureikna > honumendurgjaldsamrmiviWreglurrkisskattstj;ra,sbr.59.gr.smulaga.     Teljiskattstj;riaWendurgjald,sbr.2.tlul.4.gr.og2.tlul.5.gr.,staWgreiWsluris  lgraensamrmistreglumrkisskattstj;raskv.59.gr.laganr.75/1981skalhannkvarWa r endurgjaldiWsamrmiviWYrreglur.X;mskattstj;rivkjafrlgmarkiendurgjaldssam j= kvmtreglumrkisskattstj;raviWkvrWunsnagrundvelliskriflegraskUringaognauWsyn 5 legragagna.  @!48.gr. i   ViW2.mgr.20.gr.lagannabtistnUr_mlsliWur_ԀerverWur3._mlsl_.,svohlj;Wandi:Rkis a4 skattstj;raerheimiltaWsetjareglurum_rafrn_ԀskUrslu-og_greiWsluskil_ԀvegnastaWgreiWslu , opinberragjalda.  @!49.gr. `    0staW_tilvsunarinnar_Ԁ?4.mgr.101.gr.laganr.75/1981,umtekjuskattog_eignarskatt_  X+! 2.mgr.26.gr.lagannakemur:5.mgr.101.gr.laganr.75/1981,umtekjuskattog_eignarskatt_. #"   V.KAFLI  $  Breytinglgumnr.144/1994,umrsreikninga,meWsWaribreytingum.  !W% 50.gr. O""&   0staWorWanna?_framreiknuWu_ԀkostnaWarverWi 2._mlsl_.23.gr.lagannakemur:hkkuWu #' _b;kfrWu_ԀverWi. #(   $ ) &   @!51.gr. -   25.gr.lagannaorWastsvo:    Ef_raunvirWi_Ԁ_fastafjrmuna_ԀertaliWverulegahrraen_kostnaWarverW_ԀeWa_framreiknaW_  _kostnaWarverW_ԀYeirraafstWumsemtaldareruvaranlegarerheimiltaWhkka_b;kfrt_ԀverW a Yeirra_rsreikningi_.'- Y,   _Matsbreytingar_Ԁskv.1.mgr.skalfrasrstakan_endurmatsreikning_ԀmeWaleiginfjr. $   _Endurmatsreikning_,semmyndaWurerskv.2.mgr.,maWeinsleysauppefhin_endurmetna_  eignerseld,tekinrnotkuneWa_fullafskrifuW_,svoogefforsendurfyrir_endurmatinu_Ԁeruekki   lengurfyrirhendi.  X   Hreyfingar_endurmatsreikningi_Ԁreikningsrinuskal_sundurliWa_ԀskUringum. P #    EfbeitterkvWum1.mgr.skalskUringumgerankvmagreinfyrirYeimaWferWum    semviWhafWareru.    @!52.gr. |O    3.mlsl.1.mgr.80.gr.lagannaorWastsvo:BirtaskalreglurreikningsskilarWsBdeild G  Stj;rnartWinda.   @!53.gr. {    ViWlginbtistkvWitilbrWabirgWa,svohlj;Wandi: sF   ViWfyrstureikningsskileftirgildistkulagaYessaraskalleysauppendurmatsreikning > semmyndaWurhefurveriWskv.aliW1.mgr.25.gr.ogframeWWru;rWstfuWueiginf   flagsins.    VI.KAFLI j=  Breytinglgumnr.145/1994,umb;khald,meWsWaribreytingum.  5 54.gr.  #   30.gr.lagannafellurbrott.  @!55.gr. a4   ViWlginbtistkvWitilbrWabirgWa,svohlj;Wandi: ,   ViWfyrstureikningsskileftirgildistkulagaYessaraskalleysauppendurmatsreikning  semmyndaWurhefurveriWskv.30.gr.ogframeWWru_;rWstfuWu_Ԁeiginf_efnahags  reiknings_. `    VII.KAFLI #"  Gildistakalaganna.  # 56.gr.  $    LgYessiWlastgildi1.janar2002ogkomatilframkvmdaviWlagningurinu2003. !W% X;skulukvWi1.gr.,a-,b-ogcliWir3.gr.,b-ogcliWir17.gr.,cliWur19.gr.,34.gr.,a O""& liWur35.gr.,bliWur36.gr.,37.gr.,38.gr.,39.gr.,40.gr.,aliWur41.gr.,42.gr.og52.gr. #' WlastYegargildiogkomatilframkvmdaviWlagningurinu2002.kvWi44.gr.Wlast #( gildi1.janar2003ogkemurtilframkvmdaviWstaWgreiWsluYvrioglagningurinu $ ) 2004. {%N!*