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B    LgYessitakatilskattlagningartekjumafleit,ranns;knumogvinnslukolvetnisog    _afleiddri_Ԁstarfsemi:    (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    landhelgi,efnahagslgsguoglandgrunni0slands,i0J݌{  Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    samliggjandihafsvWiYarsemkolvetnisauWlindnryfirmiWlnuannarsrkisYegar nF rtturtilkolvetnisfellurtil0slandssamkvmtsamningiviWhittrkiW,i0J ݌9 Ќ  "i0J"  i0JC 2g  c  .3  Ԉ0    fyrirutansvWiWsemnefnteraliW,endahafi0slandrtttilaWskattleggjaYstarfsemi  ogvinnusamkvmtalmennumrttieWasrstkumsamningumviWerlentrki.i0JC p ݌ Ќ    LgintakaeinnigtilvinnsluogannarrarmeWhndlunarkolvetnisvWumskv.1.mgr., r YarmeWtaliWtilflutningsleiWslum,skipumeWameWWrumhtti;hWupprunakolvetnis e= ins. 0   2.gr.  Skilgreiningar. i   KolvetnimerkirlgumYessumjarWola,jarWgaseWaannarskonarkolvetnisemertilstaW \4 arjarWlgumundirhafsbotnifrnttrunnarhendiognUtanlegterloftkenndueWaflj;tandi ' formi.    LeyfishafimerkirlgumYessumsaWilisemfengiWhefurleyfitilleitar,ranns;knaeWa  vinnslukolvetnissamkvmtlgumnr.13/2001,umleit,ranns;knirogvinnslukolvetnis. `    LandgrunnmerkirlgumYessumhafsbotninnogneWansjvarsvWiutanlandhelgi,sem S+! eruframlenginglandsvWisins,alltaWytrimrkumlandgrunnssvWisins,Y;aW200sj;mlna " fjarlgWfrgrunnlnumlandhelginnarYarsemytrimrklandgrunnssvWisinsnekkiYeirri # fjarlgW,sbr.lgnr.41/1979,umlandhelgi,efnahagslgsguoglandgrunn.Milli0slands  $ annarsvegarogFreyjaogGrnlandshinsvegar,Yarsemminnaen400sj;mlurerumilli !W% grunnlna,afmarkastefnahagslgsagaoglandgrunn0slandsafmiWlnu. J""&   TunnaeWagildihennarmerkirlgumYessummlieiningfyrirjarWoluYarsemein #' tunnajafngildir0,15898rmmetrumeWasamsvarandimagnafWrukolvetnimeWsamaorku #( innihaldi,svosemafjarWgasi. $ )   v%N!*   & ,  3.gr. ( SkattskyldiraWilar.    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AftekjumsemverWatilYeirristarfsemisemfjallaWerum1.gr.,Y.m.t.launum,skalauk    skattaoggjaldasamkvmtlgumYessumgreiWaallaaWraskattaognnuropinbergjldsem   almennterulgWhrlandieftirYeimlgumogreglumsemumYaugildahverjumtma. wO    II.KAFLI     Vinnslugjald.    5.gr. {  Gjaldskylda. nF   Skattskyldurleyfishafiskv.3.gr.skalgreiWasrstaktvinnslugjaldsemreiknastafYv 9 magnitunnumtaliWsemhannvinnurrlegaafkolvetnigrundvellihinnarleyfisskyldu  starfsemi.MeWvinnsluerttviWalltYaWkolvetnisemafhenterrauWlindinni,YarmeWal  tilframhaldsvinnsluogeiginnota. r   Ekkertvinnslugjaldreiknastaffyrstu10millj;ntunnunumeWagildiYeirrahverjutekju e= ri. 0   6.gr.  ViWmiWunarverWvinnslugjalds. i   FjrmlarWherraskiparYrjmennnefndtilfimmrasennogjafnmargatilvaratilaW \4 kvarWaviWmiWunarverWkolvetniogskuluYeirhafaYekkingusviWilgfrWi,hagfrWi ' eWakolvetnisvinnslu.NefndinskalupphafihversmnaWarkvarWaviWmiWunarverWkol  vetnifyrirnstliWinnmnuW.ViWmiWunarverWiWskaltakamiWafmeWalverWikolvetnieins  ogYaWvarviWurkenndumalYj;WlegummarkaWimeWsambrilegar_kolvetnisafurWir_,m.a. `  aWteknutillititil_slukostnaWar_ԀogafhendingarstaWar. S+!   kvarWanirviWmiWunarverWsnefndarstaekkistj;rnsUslukru.RWherraseturnnari " reglurumkvrWunviWmiWunarverWsogstrfnefndarinnar. #   7.gr. !W% Gjaldhlutfall,gjaldstofnogfjrhWvinnslugjalds. J""& K!  Vinnslugjaldskv.5.gr.erstighkkandimiWaWviWunniWmagnleyfishafaafkolvetni. #' GjaldhlutfallYess#88#mltpr;sentum88ԀerkvarWaWmeWeftirfarandihttimiWaWviWmillj;n #( tunnureWagildiYeirra:(UnniWmagnmillj;numtunna!10millj;nirtunna)/1.000.000* $ ) 0,5. v%N!*   G_jaldstofn_ԀvinnslugjaldsmiWastviWverWmtiheildarvinnsluleyfishafahverjuriog A&"+ kvarWastsemmargfeldiunninsmagnsogviWmiWunarverWsskv.6.gr.  '",   FjrhWvinnslugjaldsermargfeldigjaldhlutfallsskv.1.mgr.oggjaldstofnsskv.2.mgr. '#- Ї  8.gr. ( Umskilvinnslugjaldi.  @%  HvertuppgjrstmabilvinnslugjaldsereinnmnuWur.    FyrirrslokskalgjaldskylduraWilisendarkisskattstj;ratlunumformaWaheildar a vinnslukolvetnisnstariogskalhnstaWfestafOrkustofnun.tluninskalendurskoWuW T, rsfj;rWungslegaogskululeiWrttingarverastaWfestarafOrkustofnun.    tluninskv.2.mgr.skalverakvarWandiumgjaldhlutfall,gjaldstofnogfjrhW  vinnslugjaldssemskilaWerstaWgreiWsluunsendanlegtuppgjreWalagninghefurfariW   framskv.6.mgr.MnaWarlegstaWgreiWslamiWastviWeinnt;lftaaftlaWriheildarvinnslu  X kolvetnis,sbr.2.mgr. K #    GjaldskyldiraWilarskulueftirlokhversuppgjrstmabilsgreiWa;tilkvaddirtilinnheimtu    mannsrkissj;WsYaWvinnslugjaldsemYeimberaWstandaskilsamkvmtskilagreinsem    rkisskattstj;rikveWur.Gjalddagivinnslugjaldser1.dagurhversmnaWarogeindagi14   dgumsWar. wO    AWWruleytiferumstaWgreiWsluvinnslugjaldseftirlgumnr.45/1987,umstaWgreiWslu B  opinberragjalda,enhvaWvarWarviWurlgogmlsmeWferWgildakvWi_VI_.kaflaYeirralaga    eftirYvsemviW.     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J""& Frdrtturfrskattskyldumrekstrartekjum. #' p2  Frtekjumskv.10.gr.erheimiltaWdragarekstrarkostnaWskv.31.gr.ogniWurfrslu #( eignaskv.32.gr.laganr.90/2003,umtekjuskatt,meWYeimundantekningumsemframkoma $ ) lgumYessum. v%N!*   ViWkvrWunstofnitilkolvetnisskattserY;eigiheimiltaWdragafrtekjumrsinshrri A&"+ fjrmagnskostnaWensemnemur5%afstWuskuldaaWfrdregnumpeningalegumeignum,  '", YarmeWtaliWkrfumogbirgWum,lokviWkomandireikningsrs.RWherraerheimiltaW '#- hkkaeWalkkaviWmiWunarhlutfalliWmeWhliWsj;nafstarfrkslu-ogfjrmgnunar ( gjaldmiWlileyfishafaogalmennuvaxtastigiviWkomandimynt.ViWtreikningYeimstofni  skalekkiteljatilskuldarreiknaWan;greiddantekjuskatteWareiknaWan;greiddankolvetnis  skatt.SamagildirumreiknaWarskattskuldbindingarogskattinneignirvegnavaranlegstma a mismunarreikningsskilumogskattskilum.TilfjrmagnskostnaWarteljastllvaxtagjld, T, verWbtur,afflloggengismunurafb;kfrWumskuldum,sbr.49.gr.laganr.90/2003,eftir  aWfrYeimhafaveriWdregnarvaxtatekjur,verWbtur,afflloggengismunurafb;kfrWum  eignumsamrmiviW8.gr.smulaga.FallislkurfjrmagnskostnaWurtilviWflunannarra   eignaenYeirrasemnUttareruhinnileyfisskyldustarfsemiskalhonumskiptrttuhlutfalli  X viWeftirstWvarskattalegsfyrningarverWsallrafyrnanlegraeignalokrsogkemurYs K #  hlutifjrmagnskostnaWarinssemtengisteignumsemekkierunUttartilkolvetnisvinnsluekki    tilfrdrttartekjumviWkvrWunskattstofninum.      :heimilteraWfratilfrdrttartekjumhrrileiguafmannvirkjumeWabnaWisemnUttur   ertilleitar,ranns;knareWaflunarkolvetniensemnemureWlilegum_afskriftum_Ԁogvxtum wO  afviWkomandieignummiWaWviW_nUtingartma_Ԁhverjuri.ViWmatYvhvaWskulitelja B  eWlilegarafskriftirogvextiskaltakamiWafkvWumlaganr.90/2003ogWrumYeimregl    umsemsettarhafaveriWmeWvsantilYeirralaga.SbnaWurleigWuraftengdumaWilageta   skattyfirvldhafnaWgjaldfrslu_leigunni_Ԁnemaleigutaki_framvsi_ԀupplUsingumogggnum {  umkostnaWarverWog_uppsafnaWar_ԀafskriftirslksbnaWarhendileigusalaYannigaWhgt nF saWgangarskuggaumaWframangreindumskilyrWumsfullngt. 9   KostnaWviWleiguvinnuaflierYvaWeinsheimiltaWfratilfrdrttartekjumaWstarfs  mannaleiganhafiskrWsighrlandi,sbr.3.og4.mgr.7.gr.laganr.45/1987,umstaW  greiWsluopinberragjalda. r   YvrisemvinnslusvWierlokaW,sbr.16.gr.laganr.13/2001,erheim_ilt_ԀaWfra10% e= afrekstrartekjumnstliWinsrstiltekjufrsluYvri. 0   12.gr.  Gjaldstofnkolvetnisskatts. i A  GjaldstofnkolvetnisskattserskattskyldarrekstrartekjurskattskyldsaWilaskv.10.gr.,aW \4 frdregnumrekstrarkostnaWiskv.11.gr.Smismunur_jkvWur_Ԁmyndastskattskyldurhagn ' aWurafleyfisskyldristarfsemi.NemishagnaWur20%afskattskyldumrekstrartekjumleyfis  hafaheiluskattriskalYannhagnaWlagWursrstakurkolvetnisskattursemkemurstaW  vinnslugjalds,sbr.9.gr. `    ViWkvrWungjaldstofnikolvetnisskattsereigiheimiltaWdragafreftirtalinnkostnaW S+! og_frdrttarliWi_: " ! ! (g00"i0J"  i0JE2g  a  .3  Ԉ0    Vinnslugjaldskv.5.gr.i0JEF݌# Ќ  "i0J"  i0JF2g  b  .3  Ԉ0    TapafslueignatiltengdraaWila.i0JF G݌ $ Ќ  "i0J"  i0JG2g  c  .3  Ԉ0    Hverskonargjafirogframlg,svosemtillknarstarfsemi,menningarmla,stj;rnmla !W% flokkaogYr;ttaflaga.i0JGH݌J""& Ќ  "i0J"  i0JJI2g  d  .3  Ԉ0    NiWurfrsluviWskiptakrafnaogvrubirgWa.i0JJIwI݌#' Ќ  "i0J"  i0JYJ2g  e  .3  Ԉ0    TapeWakostnaWafstarfsemisemfellurutangildissviWslagaYessara.i0JYJJ݌#( Ќ  "i0J"  i0JK2g  f  .3  Ԉ0    TapafleyfisskyldristarfsemiverWurhvorkifluttmillileyfishafaneinstakraleyfis $ ) svWa.i0JKK݌v%N!* Ќ  "i0J"  i0JL2g  g  .3  Ԉ0    TapeWakostnaWsemmyndasthefurfyrirgildistkulagaYessara.i0JL M݌A&"+     '",   &   13.gr. ( "N  GjaldhlutfallogfjrhWkolvetnisskatts.'(.N  sN  #88"#Gjaldhlutfallkolvetnisskatts,mltpr;sentum,erstighkkandimiWaWviWhagnaWar  hlutfallogreiknastmeWeftirfarandihtti:(HagnaWarhlutfallmltpr;sentustigumskv.9. a gr.og1.mgr.12.gr.!10pr;sentustig)*0,55. T,   FjrhWkolvetnisskattsermargfeldigjaldhlutfallsskv.1.mgr.oggjaldstofnsskv.12.gr.    14. @ gr.   Umskilkolvetnisskatti.  X P  lagningkolvetnisskattsskalfaraframsamhliWalagninguopinberragjaldasamkvmt K #  lgumnr.90/2003,umtekjuskatt,Yv_framtalsformi_Ԁsemrkisskattstj;rikveWur.Komi    lj;saWkolvetnisskatturskv.III.kaflaverWilagWurtekjurYessrssemvinnslugjaldhefur    veriWgreittafskalfjrhWvinnslugjaldsinsskoWastsemfyrirframgreiWslaupplagWan   kolvetnisskatt. wO    Skattskyldurleyfishafisemvinnurrlegameiraen50millj;ntunnurrigeturs;ttum B  tilrkisskattstj;raaWvinnslugjaldsemhanngreiWirsembrWabirgWagreiWsluuppkolvetnis    skattmiWistviWvinnsluupp50millj;ntunnurendasUnihannframaWskilyrWi1.mgr.su   uppfyllt. {    RekstraraWilarsemekkihafagreittvinnslugjaldenstalagningukolvetnisskattsskulu nF greiWafyrirframgreiWsluuppvntanlegalagningukolvetnisskattsmeWsamahttiogskil 9 iWerumfyrirframgreiWslutekjuskattslgumnr.90/2003.    _IV_.KAFLI r  TmiskvWiumtekjur.  e= 15.gr. 0 yV  VarWikostnaWur,annarenfjrmagnskostnaWur,sennbWiflunteknaafhinnileyfis  skyldustarfsemiogflunannarratekna,aWfrtldumfjrmagnstekjum,skalskiptakostnaW  inumrttuhlutfalliviWtekjurnar. i   16.gr. ' _X  HagnaWurafsluvaranlegra_rekstrarfjrmuna_Ԁvegnahinnarleyfisskyldustarfsemiskal  kvarWaWurogskattlagWurmeWsamahttiogaffyrnanlegumeignumsamkvmtkvWum  laganr.90/2003,umtekjuskatt. `    V.KAFLI "  TmiskvWi.  # 17.gr.  $ Y  LeyfishafarsemgreiWaskattsamkvmtlgumYessumskuluhaldatekjumoggjldumaf !W% leyfisskyldristarfsemisinniaWgreindumfrtekjumoggjldumafannarristarfsemib;k J""& haldisnu. #'   18.gr. $ ) n[  ReikningsrlgaWilaeWa_tibs_ԀsemskrWerhrlandivegnastarfsemiskv.1.gr.skal v%N!* veraalmanaksriW.SkattskyldaaWilasamkvmtlgumYessumhefstfrogmeWYvalman A&"+ aksriYegarleyfinusemstarfseminbyggistvarthlutaW.  '",  '#-   & a 19.gr. ( /]  Leyfishafaer;heimiltaWthluta_tekjuafgangi_ԀefYaWverWurtilYessaWhlutfalleiginfjr  verWurlgraen15%afskattalegu_b;kfrWu_ԀverWiheildareigna.'a(;]    _VI_.KAFLI T,  Framtl,skUrslugjafir,lagning,eftirlit,krur,innheimtao.fl.   20.gr.  ^  AWWruleytiengreinirYessumlgumskuluumframtl,skUrslugjafir,lagningu,eftir   lit,krur,oginnheimtuvinnslugjaldsogkolvetnisskattsgildakvWi_IX_.!_XIV_.kaflalaga  X nr.90/2003,umtekjuskatt,envarWandiviWurlgersrstaklegavsaWtil_XII_.kaflaYeirralaga. K #    21.gr.    lagning,innheimtaogbyrgWskattgreiWslum.   ma  SkattarsamkvmtlgumYessumskululagWiraf_skattstj;ranum_ԀReykjavkogrenna wO  rkissj;W.Tollstj;rihefurhendiinnheimtuYeirra. B    AlliraWilarseminnaafhendigreiWslurvegnastarfsemiskv.1.gr.,ogviWtakandinnerekki    skattskyldurskv.2.gr.laganr.90/2003,umtekjuskatt,skuluhaldaeftir_afdrttarskatti_Ԁsam   rmiviWkvWiAliWar2.gr.laganr.45/1987,umstaWgreiWsluopinberragjalda. {    FjrmlarWherrageturkrafistYessaWskattskyldiraWilarsamkvmtlgumYessumsetji nF tryggingufyrirvntanlegumskttumsnumoggjldumsvoogfyrirskattgreiWslumannarra 9 aWilasemYeirerubyrgirfyrir.    22.gr. r e  FjrmlarWherraseturmeWreglugerWnnarikvWiumframkvmdYessaralaga,svo e= semumnnarikvrWunteknaogeigna,strfskattstj;ra,skattranns;knarstj;rarkisins, 0 rkisskattstj;raogyfirskattanefndarogumframkvmd_skatteftirlits_Ԁogskattranns;kna.    RWherrageturreglugerWkveWiWumsrstaktb;khald_framtalsskyldra_ԀaWila,Yar  meWal_birgWab;khald_.EinniggeturhannkveWiWumformreikningsskilaoggeymslub;k i haldsogannarragagnaervarWaskattframtl. \4   23.gr.  Gildistaka.  i  LgYessiWlastgildi1.janar2009. `