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'% * 7  ViW90.gr.lagannabtistnUmlsgrein,svohlj;Wandi: %!+   HafiframtalsskyldurmaWurekkisinntskyldusinniskv.1.mlsl.1.mgr.erskattstj;ra &", heimiltaWtbaskattframtalviWkomandimeWfyrirliggjandiframtalsupplUsingum,enda '`#- teljiskattstj;riYrfullngjandi.XanniggertskattframtalskalauWkenntsrstaklegaogrttar S(+$. hrifYesseruYausmuogtlunarskv.2.mgr.95.gr.Umtilkynninguogkrufrestifer ( skv.2.mlsl.1.mgr.98.gr.og99.gr.    7.gr. a   eftir2.mgr.92.gr.lagannakemurnUmlsgrein,svohlj;Wandi: T,   Bankar,sparisj;Wir,nnurfjrmlafyrirtkiogaWrirYeiraWilarskv.1.mgr.3.gr.laganr.  94/1996,semtakaviWfjrmunumtilvxtunar,skulu;tilkvaddirveitaskattyfirvldum  ;keypisogYvformisemrkisskattstj;rikveWurupplUsingarumgreiddaeWagreiWslukrfa   vextirinuskv.8.gr.lagaYessaraogafdregnastaWgreiWsluogumskuldiroginnstWureWa  X inneignirbankareikningumoghverskonarsj;Wsreikningumrslok. K #    8.gr.      kvWi1.,2.,3.og4.gr.Wlastgildi1.janar2009ogkomatilframkvmdaviWlagn   ingutekjuskattsrinu2009. wO    kvWi5.,6.og7.gr.WlastYegargildiogkomatilframkvmdaviWlagninguopinberra B  gjaldariW2009vegnateknarsins2008ogeignaogskuldalokYessrs.      kvWi9.gr.WlastYegargildi.   @==!9.gr. nF   kvWitilbrWabirgWaIIlgumnr.38/2008orWastsvo: 9   kvWi5.mgr.18.gr.laganr.90/2003,umtekjuskatt,skuluhaldagildisnuumhagnaW  lgaWilaskv.1.mgr.2.gr.smulagaogeinstaklingaatvinnurekstriafsluhlutabrfasem  flltilfyrirgildistkulagaYessara. r @ #dggAthugasemdirviWlagafrumvarpYetta.#ggd%Ԉ 0   0frumvarpiYessuerulagWartilnokkrarbreytingarlgumumtekjuskatt.    0fyrstalagierlagttilaWstyrkirrEndurhfingarsj;WiAS0ogSAsemgangatilgreiWslu  kostnaWarvegnaendurhfingar,heilbrigWisYj;nustuogtiltekinnarYj;nustufagaWilateljist i ekkitiltekna.XessibreytingereinnliWuryfirlUsingurkisstj;rnarinnartengslumviWgerW \4 kjarasamningaalmennumvinnumarkaWifebrarsl. '   0WrulagierlgWtilbreytingkvWilagannaumsluhagnaWafbWarhsnWikjlfar  athugasemdaEftirlitsstofnunarEFTA(ESA).0skattframkvmdhefurveriWlitiWsvoaW  eingnguvrihgtaWendurfjrfestabWarhsnWi0slanditillkkunarstofnverWi `  hinnarnUjueignar.ESAtelurYessatlkunekkisamrUmastkvWumEES-samningsinsum S+! frjlstflWilaunYega,rttinntilbsetuogfrjlstflWifjrmagns.XverlgWtilsbreyting " aWkveWaskUrtumYaWaWendurfjrfestinggetifariWframhrlandi,WruaWildarrki # Evr;pskaefnahagssvWinu,aWildarrkistofnsamningsFrverslunarsamtakaEvr;pueWa  $ Freyjum.   !W%   0YriWjalagierlagttilaWkaupbseturttisamkvmtlgumnr.66/2003,umhsnWis J""& samvinnuflg,veitirtttilvaxtab;talktogkaupeignarhlutalmennrikaupleigubW #' samkvmtYgildandi76.gr.laganr.97/1993,umHsnWisstofnunrkisins,gera. #(   0fj;rWalagierlagttilaWtekjutengdarbarnabturverWiekkikvarWaWarnemagrundvelli $ ) skattframtalsviWlagninguogYvverWikvrWunYeirraekkibyggWtluWumskatt v%N!* stofnum.RttYykiraWtakaaflltvmliumaWtekjuviWmiWunbarnab;taskulibyggjast A&"+  framtldumtekjum.  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A&"+   02.mgr.17.gr.eraWfinnaheimildtilfrestunarsluhagnaWiumtvennram;tfrslu  '", degi.KaupimaWurannaWbWarhsnWieWahefjibyggingubWarhsnWisstaWYessselda '#- innanYesstmafristsluhagnaWurinntillkkunarstofnverWihinnarnUjueignar.0skatt ( framkvmdhefurveriWlitiWsvoaWeingngushgtaWendurfjrfestabWarhsnWi  0slanditillkkunarstofnverWihinnarnUjueignaroghafaskattyfirvld,yfirskattanefndog  d;mst;larstaWfestYframkvmd.EftirlitsstofnunEFTA(ESA)telurYessatlkunekkisam a rUmastkvWumEES-samningsinsumfrjlstflWilaunYega,rttinntilbsetuogfrjlst T, flWifjrmagns.XannigeigiekkiaWskiptamlihvaWaEES-rkierendurfjrfest.XverlgW  tilsbreytingaWkveWiWverWiskUrtumYaWaWendurfjrfestingviWYessaraWstWurgeti  fariWframhrlandi,WruaWildarrkiEvr;pskaefnahagssvWinu,aWildarrkistofn   samningsFrverslunarsamtakaEvr;pueWaFreyjum.  X   RttYykiraWtakaafallanvafaumaWkvWi17.gr.lagannatakieinnigtilbseturttar. K #  TaliWhefurveriWaWjafnamttikaupumbseturttiviWkaupeignarhlutbWarhsnWi.    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'#- mlsl.4.mgr.55.gr.lagannaaWnUtayfirfranlegttapsemmyndaWistfyrirsamskttunmilli ( m;Wur-ogd;tturflagsefuppfylltvorullskilyrWifyrirsamskttunviWgildistku55.gr.  laganna,sbr.lgnr.154/1998ogskilyrWi54.gr.umsameininguflaga.0lj;siYessaWtur  eruliWinfrgildistkuYessakvWisogYessaWskv.8.tlul.31.gr.lagannameinungis a dragafrtekjumlgaWilaeftirstWvarrekstrartapafrsWustuturumundanrekstrarrier T, lagttilaW4.mlsl.4.mgr.55.gr.verWifelldurbrottYarsemkvWiWhefurrunniWsittskeiW  enda.    Um5.gr.  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Um6.gr. r A\  TillagaYessiaWlagabreytinguersettframgrundvellireynslugrannYj;WaokkarYarsem e= framtalsskilumYorralaunYegahefurveriWafltt,endabaYessarYj;WirviWagaWaupplUs 0 ingagjf,bWifralmennumlaunagreiWendum,bankastofnunumogopinberumaWilum.  grundvelliframtalsfyrrarssamtupplUsingumumtekjur,eignirogskuldirlokYessrs  semalmenntvarWalagninguttiframtalsskyldannnastaWveraformsatriWiogatbeina i skattaWilaekkiYrfnemavegnaeinstakraatriWaundantekningartilvikumsemvarWaein \4 staklingsbundnarforsendurlagningar,svosembeiWniumvilnun.TeljaverWuraWYrupp ' lUsingar,semtiltkarerurafrnuformihjeinkaaWilum,hjhinuopinberaoginnlns  stofnunum,geriskattyfirvldumkleiftnmikilstilkostnaWaraWljkaframtalsgerWallflestra  framteljenda,bWiYeirrasemhingaWtilhafataliWframsemogYeirrasemstthafa;sundur `  liWaWritlun.FyrststaWverWurviWYaWltiWsitjaaWgeraekkitillgurumr;ttkari S+! breytingarenaWYettaformframtalsskilaverWiltiWntilafmarkaWsh;psframteljendaaW " loknumframtalsfresti,sbr.2.mgr.95.gr.,Y;YannigaWmarktkviWmiWnisttilaWmeta # megihugsanlegfrviktilfrekariYr;unartttilYessaWgeraframtalsgerWYorralaunamanna  $ ;Yarfa.XettaviWYeimtilfellumYarsemumeraWrWaeinfaldaframtalsgerW,svosemhj !W% lfeyrisYegum,svoframarlegasembankaupplUsingarliggjafyrir,eWahjframteljendumsem J""& ekkieigahlutabrf,jafnvelY;ttbankaupplUsingarliggiekkifyrir. #'   XaWerforsendafyrirYessaribreytinguaWupplUsingagjfbankaogannarrainnlnsstofn #( anaverWimeWsambrilegumhttiogannarsstaWarNorWurlndunum,sbr.nnarium $ ) fjllunviW7.gr.hreftir. v%N!*   Lj;steraWYrfyrirliggjandiupplUsingarsemskattstj;rarteldujafngildaafhentuskatt A&"+ framtali,verWuraWveraunntaWleggjatilgrundvallarlagninguopinberragjaldaogkvrW  '", unb;tasemogannarragreiWslnasembyggjastskattframtali.SkattframtalsemYettayrWi '#- auWkenntsrstaklega,enheldureftiratvikumgildisnusemslktgagnvartYeimsemhafa ( skattframtaltilviWmiWunar,svosemviWkvrWunb;ta-oglnsrtti,nemaframteljandi  kj;siaWkralagningusnaviWYessaraWstWurogleggjaframskattframtal.0Yeimtilvikum  vikinUttskattframtalframteljandaeldraframtalitilhliWar. a   Um7.gr.  wi  kvWiWgerirrWfyriraWllumfjrmlastofnunum,bnkum,sparisj;WumogWrumsem  atvinnuhafaafvrslufjrmunaverWigertskyltaWsendaskattyfirvldumrlegaupplUsingar   umbankainnstWur,vextiogafdregnastaWgreiWslu.UpplUsingaskyldanerafmrkuWviW  X aWilasemfallaundirkvWi1.mgr.3.gr.laganr.94/1996,umstaWgreiWsluskattsfjr K #  magnstekjur,ogtekurtilinneignarslokogvaxtateknaskv.8.gr.laganr.90/2003,um    tekjuskatt.      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