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Gjaldskylda._      Skattskyldur_leyfishafi_Ԁskv.2.mgr.3.gr.skalgreiWasrstakt_framleiWslugjald_Ԁsemreikn {  astafverWmtiYessmagnstunnumtaliWsemhannvinnurrlegaafkolvetnigrundvelli nF hinnar_leyfisskyldu_Ԁstarfsemi.MeWvinnsluerttviWalltYaWkolvetnisemafhenterr 9 _auWlindinni_,YarmeWaltil_framhaldsvinnslu_Ԁogeiginnota.  p!  5._gr. r ViWmiWunarverW_Ԁ_skattskilum_. e= #  RWherraskiparYrjmennnefndtilfimmrasennogjafnmargatilvaratilaWkvarWa 0 _viWmiWunarverW_ԀkolvetniogskuluYeirUmisthafaYekkingusviWi_kolvetnisvinnslu_,  lgfrWieWahagfrWi.NefndinskalupphafihversmnaWarkvarWa_viWmiWunarverW_Ԁkol  vetnifyrir_nstliWinn_ԀmnuW._ViWmiWunarverWiW_ԀskaltakamiWafmeWalverWikolvetnieins i ogYaWvarviWurkenndumalYj;WlegummarkaWimeWsambrilegar_kolvetnisafurWir_,_m.a._ \4 aWteknutillititil_slukostnaWar_Ԁog_afhendingarstaWar_. '   kvarWanir_viWmiWunarverWsnefndar_Ԁeruendanlegar_stj;rnsUslustigi_.RWherrasetur  nnarireglurumkvrWun_viWmiWunarverWs_Ԁogstrfnefndarinnar.  $  6.gr. S+! _Gjaldstofn_Ԁog_gjaldhlutfall_Ԁ_framleiWslugjalds_. " 6*  _Gjaldstofn_Ԁ_framleiWslugjalds_Ԁskv.4.gr.miWastviWverWmti_heildarvinnslu_Ԁ_leyfishafa_Ԁ # hverjuriogkvarWastsemmargfeldiunninsmagnsog_viWmiWunarverWs_Ԁskv.5.gr.  $   _Gjaldhlutfall_Ԁ_framleiWslugjalds_Ԁskalvera5%ogtelstgjaldiWtilrekstrarkostnaWar. !W% +  7._gr._ #' Umskil_framleiWslugjaldi_. #( -#  GreiWaskalmnaWarlega_framleiWslugjald_ԀstaWgreiWslutilrkissj;WsogtelstYaWvera $ ) _brWabirgWagreiWsla_Ԁuppendanlegalagningu,sbr.4.mgr. v%N!*   _Gjaldskyldir_Ԁ_leyfishafar_Ԁskulueftirlokhvers_uppgjrstmabils_ԀgreiWa_;tilkvaddir_Ԁtil A&"+  _innheimtumanns_Ԁrkissj;WsYaW_framleiWslugjald_ԀsemYeimberaWstandaskilsamkvmt  '", _&   _skilagrein_Ԁsemrkisskattstj;rikveWur.Gjalddagi_framleiWslugjalds_ԀvegnahversmnaWarer ( 1.dagurnstamnaWarogeindagi14dgumsWar.'(T1    AWWruleytiferumstaWgreiWslu_framleiWslugjalds_Ԁeftirlgumnr.45/1987,umstaW  greiWsluopinberragjalda,eftirYvsemviW.UmviWurlgogmlsmeWferWgildakvWiVI. a kaflaYeirralaga. T,   SamhliWalagninguopinberragjaldasamkvmtlgumnr.90/2003,umtekjuskatt,skal  faraframendanlegtuppgjreWa_lagning_Ԁ_framleiWslugjalds_Ԁfyrir_nstliWiW_Ԁr.Frvikskulu  gerWupp_meWalviWmiWunarverWi_Ԁrsinshvortsemumof-eWa_vangreiWslu_ԀeraWrWa.     Fyrirrslokskal_gjaldskyldur_ԀaWilisendarkisskattstj;ratlunum_formaWa_Ԁ_heildar  X vinnslu_Ԁ_kolvetnis_ԀnstarisamtrekstrartlunogskalhnsamYykktafOrkustofnun. K #  tluninskalendurskoWuWrsfj;rWungslegaogskalOrkustofnunsamYykkjabreytingar.    @.  III.KAFLI    Srstakur_kolvetnisskattur_.  wO  8._gr. B  Skattskyldir_ԀaWilar.    7&  _Skattskyldir_Ԁ_leyfishafar_Ԁskv.3.gr.semhafatekjurafleit,ranns;knum,vinnslu,dreifingu   eWaslukolvetni,semogaWriraWilarsemhafahlutdeildslkumtekjum,skulugreiWa {  srstakan_kolvetnisskatt_Ԁaf_skattstofni_Ԁskv.9._gr. nF _8  9._gr.  Skattstofn_Ԁsrstaks_kolvetnisskatts_.  :.  Tilskattstofnssrstaks_kolvetnisskatts_Ԁ_skattskylds_ԀaWilaskv.8.gr.teljastallartekjurskv. r B-ogCliW7.gr.laganr.90/2003,umtekjuskatt,aWfrdregnumrekstrarkostnaWiskv.10. e= gr.,meWYeimundantekningumsemsWargreinir. 0   HafisalakolvetnieinhverjutmabilifariWframlgraverWien_viWmiWunarverWi_Ԁskv.  5.gr.skalviWtreikning_skattstofni_ԀkvarWaYslu_viWmiWunarverWi_.    ViWkvrWun_skattstofni_Ԁ_kolvetnisskatts_ԀskalaWWruleytiengreinirlgumYessum i miWaviWkvWilaganr.90/2003,eftirYvsemviWgeturtt. \4 ;  _10.gr.__  Frdrttur_Ԁfrskattskyldumtekjum.  ?1  Yvrisem_tekjuflun_Ԁhefstsamkvmt_tgefnu_ԀleyfierheimiltaWdragafrtekjumskv. `  9.gr.uppsafnaWanogrleganrekstrarkostnaWsemtilhefurfalliWskv.31.gr.og_niWurfrslu_ S+! eignaskv.32.gr.laganr.90/2003,umtekjuskatt,meWYeimundantekningumsemframkoma " lgumYessum. #   ViWkvrWunstofnitil_kolvetnisskatts_ԀereigiheimiltaWdragafrtekjumrsinshrri  $ _fjrmagnskostnaW_Ԁensemnemur5%afstWuskuldaaWfrdregnum_peningalegum_Ԁeignum, !W% YarmeWtaliWkrfumogbirgWum,lokviWkomandi_reikningsrs_.RWherraerheimiltmeW J""& reglugerWaWhkkaeWalkka_viWmiWunarhlutfalliW_ԀmeWhliWsj;nafstarfrkslu-og_fjr #' mgnunargjaldmiWli_Ԁ_leyfishafa_Ԁogalmennu_vaxtastigi_ԀviWkomandimynt.ViWtreikning #( Yeimstofniskalekkiteljatilskuldar_reiknaWan_Ԁ_;greiddan_ԀtekjuskatteWa_reiknaWan_Ԁ_;greiddan_ $ ) _kolvetnisskatt_.SamagildirumreiknaWar_skattskuldbindingar_Ԁog_skattinneignir_Ԁvegnavaran v%N!* legs_tmamismunar_Ԁ_reikningsskilum_Ԁog_skattskilum_.Til_fjrmagnskostnaWar_Ԁteljastll A&"+ _vaxtagjld_,verWbtur,_affll_Ԁog_gengismunur_Ԁaf_b;kfrWum_Ԁskuldum,sbr.49.gr.laganr.  '", 90/2003,eftiraWfrYeimhafaveriWdregnar_vaxtatekjur_,verWbtur,_affll_Ԁog_gengismunur_ '#- _afb;kfrWumeignumsamrmiviW8.gr.smulaga.FallislkurfjrmagnskostnaWurtilviW ( flunannarraeignaenYeirrasemnUttareruhinnileyfisskyldustarfsemiskalhonumskipt  rttuhlutfalliviWeftirstWvarskattalegsfyrningarverWsallrafyrnanlegraeignalokrsog  kemurYshlutifjrmagnskostnaWarinssemtengisteignumsemekkierunUttartil a kolvetnisvinnsluekkitilfrdrttartekjumviWkvrWunskattstofninum. T,   :heimilteraWfratilfrdrttartekjumhrrileiguafmannvirkjumeWabnaWisemnUttur  ertilleitar,ranns;knareWaflunarkolvetniensemnemureWlilegumafskriftumogvxtum  afviWkomandieignummiWaWviWnUtingartmahverjuri.ViWmatYvhvaWskulitelja   eWlilegarafskriftirogvextiskaltakamiWafkvWumlaganr.90/2003ogWrumYeim  X reglumsemsettarhafaveriWmeWvsantilYeirralaga.SbnaWurleigWuraftengdumaWila K #  getaskattyfirvldhafnaWgjaldfrsluleigunninemaleigutakiframvsiupplUsingumog    ggnumumkostnaWarverWoguppsafnaWarafskriftirslksbnaWarhendileigusalaYannig    aWhgtsaWgangarskuggaumaWframangreindumskilyrWumsfullngt.     KostnaWviWleiguvinnuaflierYvaWeinsheimiltaWfratilfrdrttartekjumaWstarfs wO  mannaleiganeWaleigutakinnstandiskilstaWgreiWsluoglaunatengdumgjldumsbr.3.og B  4.mgr.7.gr.laganr.45/1987,umstaWgreiWsluopinberragjalda.      VtryggingaiWgjld,dreifingarkostnaWuroghverskynsYj;nustugjldtiltengdraaWilaer   YvaWeinsheimiltaWfratilfrdrttartekjumaWskattskyldiraWilargetisUntframmeW {  fullngjandihttiaWYausuekkihrriengeristviWskiptum;tengdraaWila. nF   YvrisemnstferundanYvrisemvinnslusvWierlokaW,sbr.16.gr.laganr. 9 13/2001,erheimiltaWfresta20%afrekstrartekjumrsinstiltekjufrslulokunarri.  @  11.gr. r :heimillfrdrtturfrtekjum. e= T4  ViWkvrWunstofnitilsrstakskolvetnisskattsereigiheimiltaWdragafreftirtalinn 0 kostnaWoggjaldaliWi:   3(5h80_ikmo"i(m"  i(mV25h  a  .3  Ԉ0    tapafslueignatiltengdraaWila,i(mVV݌ Ќ  "i(m"  i(mW25h  b  .3  Ԉ0    hverskonargjafirogframlg,svosemtillknarstarfsemi,menningarmla,stj;rnmla i flokkaogYr;ttaflaga,i(mWW݌\4 Ќ  "i(m"  i(mX25h  c  .3  Ԉ0    niWurfrsluviWskiptakrafnaogvrubirgWa,i(mX Y݌' Ќ  "i(m"  i(mZ25h  d  .3  Ԉ0    tapeWakostnaWafstarfsemisemfellurutangildissviWslagaYessara,YarmeWtaldar  starfsstWvarlandi,i(mZ/Z݌ Ќ  "i(m"  i(mt[25h  e  .3  Ԉ0    tapeWakostnaWsemmyndasthefurhjskattskyldumaWilafyrirleyfisveitinguskv.8. `  gr.laganr.13/2001,umleit,ranns;knirogvinnslukolvetnis.i(mt[[݌S+! Ќ   _ikmo(JT083V@U  12.gr. # Skatthlutfall.  $ ]F  Skatthlutfallkolvetnisskatts,mltpr;sentum,erstighkkandiogkvarWastsemmarg !W% feldiafhagnaWarhlutfalliskv.2.mgr.oghlutfallstlunni0,45. J""&   HagnaWarhlutfallpr;sentumkvarWastsemhlutfallskattstofnsafheildartekjum,sbr.9. #' gr. #(   FjrhWkolvetnisskattsermargfeldiskatthlutfallsskv.1.mgr.ogskattstofnsskv.9.gr. $ )   v%N!* ]  & ,  13.gr. ( Umskilkolvetnisskatti.  ,`O  lagningkolvetnisskattsskalfaraframsamhliWalagninguopinberragjaldasamkvmt  lgumnr.90/2003,umtekjuskatt,Yvframtalsformisemrkisskattstj;rikveWur.',(8` a   grundvellirekstrartlunarskv.5.mgr.7.gr.skuluskattskyldiraWilargreiWafyrirfram T, greiWsluuppvntanlegalagningukolvetnisskattssmugjalddgumogskiliWer2.  mgr.7.gr.umframleiWslugjald.FyrirframgreiWslanhverjusinniskaltakamiWafendurskoW  aWritlunfyrirriWheildsinni.   `  IV.KAFLI K #   TmiskvWiumtekjur.     14.gr.    cR  VarWikostnaWur,annarenfjrmagnskostnaWur,sennbWiflunteknaafhinnileyfis   skyldustarfsemiogflunannarratekna,aWfrtldumfjrmagnstekjum,skalskiptakostnaW wO  inumrttuhlutfalliviWtekjurnar. B  d  15.gr.   meV  HagnaWurafsluvaranlegrarekstrarfjrmunavegnahinnarleyfisskyldustarfsemiskal {  kvarWaWurogskattlagWurmeWsamahttiogaffyrnanlegumeignumsamkvmtkvWum nF laganr.90/2003,umtekjuskatt. 9 e  V.KAFLI   TmiskvWi.  r 16.gr. e= fW  SkattskyldiraWilarsemgreiWaskattsamkvmtlgumYessumskuluefviWhaldatekjum 0 oggjldumafleyfisskyldristarfsemisinniaWgreindumfrtekjumoggjldumafannarri  starfsemib;khaldisnu.  mg  17.gr. \4 hY  ReikningsrlgaWilaeWatibssemskrWerhrlandivegnastarfsemiskv.1.gr.skal ' veraalmanaksriW.SkattskyldaaWilasamkvmtlgumYessumhefstfrogmeWYvalman  aksriYegarleyfinusemstarfseminbyggistvarthlutaW.  h  18.gr. S+! `j[  SkattskyldumaWilumer;heimiltaWthlutatekjuafgangiefYaWverWurtilYessaWhlutfall " eiginfjrverWurlgraen15%afskattalegub;kfrWuverWiheildareigna. # j  19.gr. !W% k]  UmafmrkunskattskylduaWilaskv.2.gr.lagaYessaraferskv.1.,2.eWa3.gr.laganr. J""& 90/2003,umtekjuskatt,eftirYvsemviW. #'   #( k  &   VI.KAFLI (  Framtl,skUrslugjafir,lagning,eftirlit,krur,innheimtao.fl.   20.gr.  l^  AWWruleytiengreinirYessumlgumskuluumframtl,skUrslugjafir,lagningu, a eftirlit,krur,oginnheimtuframleiWslugjaldsogkolvetnisskattsgildakvWiIX.!XIV. T, kaflalaganr.90/2003,umtekjuskatt,envarWandiviWurlgersrstaklegavsaWtilXII.kafla  Yeirralaga'(m.  m  & a 21.gr.  X o  lagning,innheimtaogbyrgWskattgreiWslum. K #  ob  SkattarsamkvmtlgumYessumskul'a oulagWirafrkisskattstj;raogrennarkissj;W.    Tollstj;rihefurhendiinnheimtuYeirra.      AflaunumsamkvmtlgumYessumsemskattskylderuskv.1.gr.og1.og2.tlul.1.   mgr.3.gr.laganr.90/2003,umtekjuskatt,skalhaldiWeftirstaWgreiWslusamrmiviWAliW wO  2.og3.gr.laganr.45/1987,umstaWgreiWsluopinberragjalda.SamaviWumgreiWslursem B  inntareruafhenditilaWilaskv.3.,6.,7.eWa8.tlul.1.mgr.3.gr.laganr.90/2003,um    tekjuskatt,endasuYeirekkiskattskyldirskv.4.tlul.1.mgr.smugreinar.LaunagreiWandi   erennfremurstaWgreiWsluskylduraftryggingagjaldisamkvmtkvWumlagaum {  tryggingagjaldnr.112/1990. nF   FjrmlarWherrageturkrafistYessaWskattskyldiraWilarsamkvmtlgumYessumsetji 9 tryggingufyrirvntanlegumskttumsnumoggjldumsvoogfyrirskattgreiWslumannarra  aWilasemYeirerubyrgirfyrir.  Bp  22.gr. e= }ub  RWherraseturmeWreglugerWnnarikvWiumframkvmdYessaralaga,svosemum 0 nnarikvrWunteknaogeigna,strfrkisskattstj;ra,skattranns;knarstj;rarkisinsogyfir  skattanefndarogumframkvmdskatteftirlitsogskattranns;kna.    RWherrageturreglugerWkveWiWumsrstaktb;khaldframtalsskyldraaWila,Yar i meWalbirgWab;khald.EinniggeturhannkveWiWumformreikningsskilaoggeymslub;k \4 haldsogannarragagnaervarWaskattframtl. ' u  23.gr.  Gildistaka. `  zx    LgYessiWlastYegargildi. S+!   ViWgildistkulagaYessarafallargildilgumskattlagningukolvetnisvinnslu,nr. " 170/2008,meWsWaribreytingum. #        v  b   66@ #dggAthugasemdirviWlagafrumvarpYetta.#ggd\z#66*z#Ԉ !W%   Frrinu1997hefurmeWmarkvissumhttiveriWkannaWhvortaWolaeWagasfinnist J""& landgrunni0slands.undanfrnumrumhafafariWframumfangsmiklarkannanirbotni #' ogjarWlgumhafsvWikringum0sland,srstaklegasvoklluWuDrekasvWi.Xr #( kannanirhafabenttilYessaWlkursuaWolaeWagas,hreftireinunafninefntkolvetni, $ ) finnistlandgrunninu.VoriW2009varfyrstaskiptiboWintleyfitilleitar,ranns;knarog v%N!* vinnslukolvetnisenYtttakatboWinuvarekkingjanlegamikil,m.a.vegnaslms A&"+  efnahagsstandseneinnigkomframgagnrUnilagaumgjrWina.tlaWeraWnsta_tboW  '", farifram&   nstkomandihaust,_Y.e._ԀhaustiW2011,ogerYettafrumvarplagtframtengslum ( viWYaW_tboW.'(k~  _  &  MeWalYesssemvargagnrUntsWasta_tboWi_ԀvaraWhverjuleyfitilranns;knareWavinnslu  _kolvetnis_ԀvaraWeinst'}hlutaWtileins_skattskylds_Ԁ_lgaWila_.0NoregiogWrumngranna a lndumokkartWkastYaWaWYeiraWilarsemsamanbj;Wa_kolvetnisleyfi_ԀstarfisvoklluWu T, ?_joint_Ԁ_venture_Ԁ66 #66#ԀformisemerekkisjlfstWur_skattaWili_.tlaWeraWnstatboWfarifram  nstkomandihaust,_Y.e._ԀhaustiW2011,ogtengslumYaWtboWhefuriWnaWarrWherralagt  framfrumvarptilbreytingalgumnr.13/2001,umleit,ranns;knirogvinnslu_kolvetnis_,   meWsWaribreytingum.0YvfrumvarpierlagttilaWnsta_tboWi_ԀverWi_tboWsskilmlar_  X meWYeimhttiaWYeirsemtakaYtt_tboWinu_ԀgetistarfaWsaman?_joint_Ԁ_venture_ semer K #  ekkisjlfstWur_skattaWili_.ForsendurogstWurYessarabreytingaerureifaWartarlega    framangreindufrumvarpiiWnaWarrWherra.Umrddarbreytingar_tboWsskilmlum_Ԁkalla    ;hjkvmileganokkuWveigamiklar_kerfisbreytingar_Ԁngildandilgumum_skattlagningu_   _kolvetnisvinnslu_.TillgurfrumvarpsinstakameWalannarsmiWafframangreinduog_feng wO  innar_Ԁreynsluaffyrra_tboWi_. B    Srstakur_srfrWingah;pur_ԀfjrmlarWherravannaWundirbningifrumvarpsins,enhann    skipuWuX;rWurReynissonfrfjrmlarWuneytinuogAWalsteinnHkonarsonogIngvar   Rgnvaldssonfrrkisskattstj;ra.MeWh;pnumstarfaWieinnigBjrnRagnarBjrnsson, {  strWfrWingurfr_Hagstofunni_.ViWm;tunogtfrslufrumvarpsinshafWi_starfsh;purinn_ nF samstarfviW_iWnaWarrWuneytiW_ԀogOrkustofnun.JafnframtvarhaftsamrWviWnorsk 9 stj;rnvldumm;tun_tillagnanna_ԀogtekiWmiWafYeimathugasemdumsemkomiWhafafram  ngildandilgum_skattlagningu_Ԁ_kolvetnisvinnslu_.    FrumvarpiWsemhrerlagtframersamrmiviWstefnumrkunrkisstj;rnarinnarum r _skattlagningu_Ԁ_kolvetnisvinnslu_ԀogvorueftirtalinmeginmarkmiWhfWaWleiWarlj;siviW e= m;tunYeimtillgumsemframkomafrumvarpinu: 0  8ikmo (y0_ikmo"i(m"  i(m 23  Ԉ0    AWrkinuverWitryggW_sttanleg_ԀhlutdeildYeimhagnaWisemfellurtilvegnanUtingar  takmarkaWri_auWlind_ԀeiguYj;Warinnar.i(m!݌ Ќ  "i(m"  i(m 23  Ԉ0    AW0slandverWi_skattalegu_Ԁtilliti_samkeppnishft_ԀviW_ngrannarki_Ԁokkar(Noreg, i Freyjar,Kanada,0rlandogGrnland),i(m݌\4 Ќ  "i(m"  i(my 23  Ԉ0    AW_skattlagning_Ԁ_kolvetnisvinnslu_Ԁ0slandiverWieinfldog_skilvirk_.i(my݌' Ќ   _ikmo(JT0y8ikmo s  FrumvarpiWbyggirmeginatriWumngildandilgumum_skattlagningu_Ԁ_kolvetnisvinnslu_.  0almennumathugasemdumsemfylgdufrumvarpiYvervarWaWlgumnr.170/2008var_m.a._  fariWtarlegayfirsrstWu_kolvetnisvinnslu_,sj;narmiWviW_skattlagningu_Ԁ_kolvetnisiWnaWar_ `  ogefnahagsleghrif_kolvetnisvinnslu_.XrathugasemdireigaeinnigviWumfrumvarpYetta S+! ogtilfrekariskUringavsasttil_Yeirra. 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