WPCr, ã7I>2D+3{2 0T ãNɁlmkWZۻж64!+tsoqE:0`@l Q#c$]!~#˒#\DBb˧PV}?C{dn7\BlOq9vP\SeuRVzWD>ݘ4%;+9:dH*q{05 gG,gm ua"uvJ5a%R_c1Ϟ S"Dom~~˥>`Jo7nRfs&4:pa-vp E@XliմM&? Ҁ Z!ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? tXX0?vvbX0#ggdd  8rdd8ISIS,.     _ >?  _ikmo(03q 9132.lggjafarYing2005!2006.3PrentaWupp. ( Xskj.527"18.ml. .^F\tLeiWrtturtexti.#t\^F#Ԉ    Lt@ Breytingartillgur#t L#   viWfrv.till.umbreyt.l.umstaWgreiWsluopinberragjalda,nr.45/1987,oglgumum   virWisaukaskatt,nr.50/1988,meWorWnumbreytingum.  X @V V FrefnahagsogviWskiptanefnd.    "i0J"  i0J2  1  .3  Ԉ0    undan1.gr.kominUfyrirsgn,svohlj;Wandi:I.KAFLI, Breytingarlgumnr.   45/1987,umstaWgreiWsluopinberragjalda,meWorWnumbreytingum. i0J݌wO  Ќ  "i0J"  i0JX 2  2  .3  Ԉ0    ViW1.gr.i0JX ݌B  Ќ  "m"  mA 0  0 2  a  .3  Ԉ0v  GreininorWistsvo:mA n ݌  vv Ќ  0  000v b eftir1.mlsl.2.mgr.30.gr.lagannakemurnUrmlsliWur,svohlj;Wandi:F   sektarlgmarksamkvmtYessarimlsgreinekkiviWhafibroteinskorWastviWaW {  standaekkiskilrttilegatilgreindristaWgreiWslusamkvmtskilagreinstaWgreiWslu, nF endahafiveriWstaWinskilverulegumhlutaskattfjrhWareWamlsbtureru 9 miklar.vv ! !"m"  m 0  0ww 2  b  .3  Ԉ0v  Fyrirsgngreinarinnarfallibrott.m ݌vv Ќ  "i0J"  i0J2  3  .3  Ԉ0    eftir1.gr.kominUgrein,svohlj;Wandi:i0J݌r Ќ  0  0  EftirfarandibreytingarverWa31.gr.laganna:e= "m"  m~0  0 2  a  .3  Ԉ0v  0staWorWanna?2.mgr. 1.mgr.kemur:4.mgr.m~݌0vv Ќ  "m"  m0  0ww 2  b  .3  Ԉ0v  eftir1.mgr.komatvrnUjarmlsgreinar,svohlj;Wandi:m݌vv Ќ        0 v  b XrttfyrirkvWi1.mgr.erskattranns;knarstj;rarkisinseWalglrWumfulltra  hansheimiltaWgefaaWilakostaWljkarefsimeWferWmlsmeWYvaWgreiWasekt i tilrkissj;Ws,endastaliWaWbrotsskUlaustsannaW,ogverWurmliYhvorkivsaW \4 tilopinberrarmeWferWarnsektarmeWferWarhjyfirskattanefnd.ViWkvrWunsektar ' skalhafahliWsj;nafeWliogumfangibrota.SektirgetanumiWfr100Ys.kr.til6  millj.kr.AWilaskuluveittarupplUsingarumfyrirhugaWasektarfjrhWWurenhann  fellstaWljkamlimeWYessumhtti.SektarkvrWunsamkvmtkvWiYessu `  skallokiWinnansexmnaWafrYvaWranns;knskattranns;knarstj;ralauk.S+!vv       0 v  b VararefsingfylgirekkikvrWunskattranns;knarstj;rarkisins.Uminnheimtu " sektasemkveWnareruafskattranns;knarstj;ragildasmuregluroguminnheimtu # vanskilafjroglagssamkvmtlgumYessum.Einnigmbeita3.mgr.29.gr.eftir  $ YvsemviW.Sendaskalrkissaks;knaraskryfirmlsemlokiWersamkvmtYessu !W% kvWi.Teljirkissaks;knariaWsaklausmaWurhafiveriWltinngangastundirsektar J""& kvrWunskv.2.mgr.eWamlalokhafiveriWfjarstWaWWruleytigeturhannboriW #' mliWundird;maratil;nUtingarkvrWunskattranns;knarstj;ra.#(vv "i0J"  i0J2  4  .3  Ԉ0    undan2.gr.kominUfyrirsgn,svohlj;Wandi:II.KAFLI, Breytingarlgumnr. $ )  50/1988,umvirWisaukaskatt,meWorWnumbreytingum. i0J݌#v%N!* #9 y_   ь  "i0J"  i0J2  5  .3  Ԉ0    &   ViW2.gr.i0J݌( Ќ  "m"  m0  0 2  a  .3  Ԉ0v  GreininorWistsvo:m݌vv Ќ        0 v  b eftir1.mlsl.1.mgr.40.gr.lagannakemurnUrmlsliWur,_svohlj;Wandi:_F  sektarlgmark_ԀsamkvmtYessarimlsgreinekkiviWhafibroteinskorWastviWaW a standaekkiskilrttilegatilgreindumvirWisaukaskattisamkvmt_virWisaukaskatts T, skUrslu_,endahafiveriWstaWinskilverulegumhlutaskattfjrhWar'(%eWamlsbtur  erumiklar.vv "m"  m=!0  0ww 2  b  .3  Ԉ0v  Fyrirsgngreinarinnarfallibrott.m=!j!݌ vv Ќ  "i0J"  i0Jd"2  6  .3  Ԉ0    eftir2.gr.kominUgrein,erverWi4.gr.,svohlj;Wandi:i0Jd""݌ X Ќ  0  0  _Eftirfarandi_ԀbreytingarverWa41.gr.laganna:K #  "m"  m)$0  0 2  a  .3  Ԉ0v  0staWorWanna?2.mgr. 1.mgr.kemur:4.mgr.m)$V$݌  vv Ќ  "m"  mm%0  0ww 2  b  .3  Ԉ0v  eftir1.mgr.komatvrnUjarmlsgreinar,svohlj;Wandi:mm%%݌  vv Ќ        0 v  b XrttfyrirkvWi1.mgr.erskattranns;knarstj;rarkisinseWalglrWumfulltra   hansheimiltaWgefaaWilakostaWljkarefsimeWferWmlsmeWYvaWgreiWasekt wO  tilrkissj;Ws,endastaliWaWbrotsskUlaustsannaW,ogverWurmliYhvorkivsaW B  tilopinberrarmeWferWarnsektarmeWferWarhjyfirskattanefnd.ViWkvrWunsektar    skalhafahliWsj;nafeWliogumfangibrota.SektirgetanumiWfr100Ys.kr.til6   millj.kr.AWilaskuluveittarupplUsingarumfyrirhugaWasektarfjrhWWurenhann {  _fellst___ԀaWljkamlimeWYessumhtti.SektarkvrWunsamkvmtkvWiYessu nF skallokiWinnansexmnaWafrYvaWranns;kn_skattranns;knarstj;ra__lauk._9vv       0 v  b _Vararefsing_ԀfylgirekkikvrWun_skattranns;knarstj;rarkisins._ԀUminnheimtu  sektasemkveWnareruaf_skattranns;knarstj;ra_Ԁgildasmuregluroguminnheimtu  _vanskilafjr_ԀoglagssamkvmtlgumYessum.Einnigmbeita3.mgr.28.gr.eftir r YvsemviW.Sendaskalrkissaks;knaraskryfirmlsemlokiWersamkvmtYessu e= kvWi.Teljirkissaks;knariaWsaklausmaWurhafiveriWltinngangastundir_sektar 0 kvrWun_Ԁskv.2.mgr.eWamlalokhafiveriWfjarstWaWWruleytigeturhannboriW  mliWundird;maratil;nUtingarkvrWun_skattranns;knarstj;ra__._vv "i0J"  i0J/2  7  .3  Ԉ0    eftirnUrrigreinerverWi4.gr.komitveirnUirkaflar,III.KAFLI, Breytingarlgum i nr.90/2003,umtekjuskattog_eignarskatt,_ԀmeW_orWnum_Ԁbreytingum, meWeinni \4 nUrrigrein,5.gr.,og_IV_.KAFLI, Breytingarlgumnr.94/1996,umstaWgreiWslu ' skatts_fjrmagnstekjur_,meW_orWnum_Ԁbreytingum, meWtveimurnUjumgreinum,  6.og7.gr.,svohlj;Wandi:i0J//݌ Ќ  "m"  ________m 30  0 2  a  .3  Ԉ0v  (5.gr.)m 33݌` vv Ќ  _____r"vr$j~1 pJ@@@5, d d,@EW  S0  000v b EftirfarandibreytingarverWa110.gr.laganna:S+!vv "o`"  o`F60  000v b2  a  .3  Ԉ0vv  0staWorWanna?2.mgr. 1.mgr.kemur:4.mgr.o`F6s6݌" Ќ  "o`"  o`70  000v b2  b  .3  Ԉ0vv  ______________eftir1.mgr._Ԁ__koma___ԀtvrnUjar_mlsgreinar,_Ԁsvohlj;Wandi:o`77݌# Ќ  ___0  0_  __ v _ b _0  XrttfyrirkvWi1.mgr.erskattranns;knarstj;rarkisinseWalglrWum  $ fulltrahansheimiltaWgefaaWilakostaWljka_refsimeWferW_ԀmlsmeWYvaW !W% greiWasekttilrkissj;Ws,endastaliWaWbrotsskUlaustsannaW,ogverWurmli J""& YhvorkivsaWtil_opinberrar_ԀmeWferWarn_sektarmeWferWar_Ԁhj_yfirskattanefnd_. #' ViWkvrWunsektarskalhafahliWsj;nafeWliogumfangibrota.Sektirgeta #( numiWfr100Ys._kr_.til6_millj_._kr_.AWilaskuluveittarupplUsingarum_fyrir $ ) hugaWa_Ԁ_sektarfjrhW_ԀWurenhann_fellst___ԀaWljkamlimeWYessumhtti. v%N!* _SektarkvrWun_ԀsamkvmtkvWiYessuskallokiWinnansexmnaWafrYv A&"+ aWranns;kn_skattranns;knarstj;ralauk._ '", ___0  0_   v  b 0  _Vararefsing_ԀfylgirekkikvrWunskattranns;knarstj;rarkisins.Um_inn '#- heimtu_ԀsektasemkveWnareruaf_skattranns;knarstj;ra__Ԁgilda_Ԁsmureglurog (z$. umskatta_samkvmt_ԀlgumYessum,YarmeWalum_lgtaksrtt_.Sendaskal ( _rkissaks;knara_ԀskryfirmlsemlokiWersamkvmtYessukvWi.Telji_rkis  saks;knari_ԀaWsaklausmaWurhafiveriWltinngangastundirsektarkvrWun_skv._  _2._Ԁmgr.eWamlalokhafi_veriW_ԀfjarstWaWWruleytigeturhannboriWmliW a undird;maratil;nUtingarkvrWun_skattranns;knarstj;ra.__rvr$j~13 !pJ^@@@5, d d,@@E[ ! !_T, "m"  mF0  0ww 2  b  .3  Ԉ0v  (6.gr.)mF*G݌vv Ќ        0 v _ b _Ԁeftir1.mlsl.2.mgr.19.gr.lagannakemurnUr_mlsliWur_,svohlj;Wandi:_F  sektarlgmark_ԀsamkvmtYessarimlsgreinekkiviWhafibroteinskorWastviWaW   standaekkiskilrttilegatilgreindristaWgreiWslusamkvmt_skilagrein,_Ԁendahafi  X veriWstaWinskilverulegumhlutaskattfjrhWareWamlsbturerumiklar.K # vv "m"  mJ0  0 2  c  .3  Ԉ0v  (7.gr.)mJJ݌  vv Ќ  ___rvr$j~1 pJ@@@5, d d,@E   0  000v b EftirfarandibreytingarverWa2.gr.laganna:  vv "o`"  o`/M0  000v b2  a  .3  Ԉ0vv  0staWorWanna?2.mgr. 1.mgr.kemur:4.mgr.o`/M\M݌  Ќ  "o`"  o`N0  000v b2  b  .3  Ԉ0vv  ___eftir1.mgr._Ԁ__koma___ԀtvrnUjar_mlsgreinar,_Ԁsvohlj;Wandi:o`NN݌wO  Ќ  ___0  0_   v  b 0  XrttfyrirkvWi1.mgr.erskattranns;knarstj;rarkisinseWalglrWum B  _fulltra_ԀhansheimiltaWgefaaWilakostaWljkarefsimeWferWmlsmeWYvaW    greiWasekttilrkissj;Ws,endastaliWaWbrotsskUlaustsannaW,ogverWurmli   YhvorkivsaWtilopinberrarmeWferWarnsektarmeWferWarhjyfirskattanefnd. {  ViWkvrWunsektarskalhafahliWsj;nafeWliogumfangibrota.Sektirgeta nF numiWfr100Ys.kr.til6millj.kr.AWilaskuluveittarupplUsingarum 9 fyrirhugaWasektarfjrhWWurenhann_fellst_ԀaWljkamlimeWYessumhtti.  SektarkvrWunsamkvmtkvWiYessuskallokiWinnansexmnaWafrYv  aWranns;kn_skattranns;knarstj;ra__lauk._r _rvr$j~1 !pJ^@@@5, d d,@@E< ! !__0  0_   v  b 0  _Vararefsing_ԀfylgirekkikvrWunskattranns;knarstj;rarkisins.Um e= innheimtusektasemkveWnareruafskattranns;knarstj;ragildasmureglurog 0 uminnheimtu_vanskilafjr_ԀoglagssamkvmtlgumYessum.Einnigmbeita  3.mgr.18.gr.eftirYvsemviW.Sendaskalrkissaks;knaraskryfirmlsem  lokiWersamkvmtYessukvWi.Teljirkissaks;knariaWsaklausmaWurhafi i veriWltinngangastundir_sektarkvrWun_Ԁskv._2._Ԁmgr.eWamlalokhafiveriW \4 fjarstWaWWruleytigeturhannboriWmliWundird;maratil;nUtingar ' kvrWun_skattranns;knarstj;ra._ ___"i0J"  i0JC[2  8  .3  Ԉ0    _Fyrirsgn3.gr.,erverWi8.gr.,falli_brott.i0JC[p[݌ Ќ  "i0J"  i0Jq\2  9  .3  Ԉ0    FyrirsgnfrumvarpsinsorWistsvo:i0Jq\\݌`  Ќ  0  0  FrumvarptillagaumbreytingulgumumstaWgreiWsluopinberragjalda,nr. S+! 45/1987,ogfleirilgum._ " __