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K #  5  GreiWslutmabilfjrsUsluskattserhveralmanaksmnuWurnemaannaWstekiWfram    lgumYessum.GjalddagifjrsUsluskattserfyrstidagurhversmnaWarvegnalaunanst    liWinsmnaWarogeindagi14dgumsWar.HafiskattskylduraWiliekkigreitteindagaskal   hanngreiWadrttarvextifrogmeWgjalddaga. wO    SkattskylduraWiliskal;tilkvaddurgreiWafjrsUsluskatttilinnheimtumannsrkissj;Ws, B  Reykjavktollstj;ra.      Rkisskattstj;rikveWurhvaWskulikomaframskilagreinumogkveWurgerWYeirra.Um   skilagreinar,svoogumyfirferW,tlunogtilkynningarrkisskattstj;rastaWgreiWsluri,fer {  aWWruleytieftirkvWumlaganr.45/1987,umstaWgreiWsluopinberragjalda. nF   9.gr.  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"   framtalinuskalskattskylduraWilifralaunagreiWslurnstliWinsrsogaWrarupplUs # ingarogsundurliWanirsemrkisskattstj;raYykirviWYurfatilkvrWunarfjrsUsluskattsog  $ formeyWublaWsinssegirtilum. !W%   StofnfjrsUsluskattsvegnareiknaWsendurgjaldsmannssemstundaratvinnurekstureWa J""& sjlfstWastarfsemi,starfmakahansogbarna,skalverasfjrhWsemgreinir3.mlsl. #' 1.mgr.4.gr.SkiptaskalskattstofnirsinsjafntllgreiWslutmabilYessnemannurskipt #( ingkomigreinilegaframskattggnumviWkomandi. $ )   &  ViWlagninguopinberragjaldaskalrkisskattstj;rikvarWafjrsUsluskattskattskyldsaWila v%N!* samkvmt'v%BԀfjrsUsluskattsframtalihansaWgerWumYeimbreytingumogleiWrttingumsem A&"+ nauWsynbertil.  '",   lagningfjrsUsluskattsskalbirtlagningarskr,sbr.98.gr.laganr.90/2003,umtekju '#- skatt. (z$.   FjrsUsluskattsframtalflagasemfengiWhafaheimildtilaWfrab;khaldogsemjars ( reikningerlendumgjaldmiWliskalbyggjastupprunalegumfjrhWumslenskumkr;num  eWaumreiknuWumfjrhWumdaggengi.    11.gr. T, LeiWrttingfjrsUsluskattso.fl.  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K #    Komilj;saWskattskylduraWili,semgreitthefurlaunsemgreiWaskalfjrsUsluskattaf,    hafivanrktgreiWsluskattsinsaWhlutaeWalluleyti,eWaofgreittfjrsUsluskatteWaekki    skilaWfjrsUsluskattsframtali,skalrkisskattstj;rikvarWafjrsUsluskattfyrirhverteinstakt   greiWslutmabil.SkalkvarWaskattskyldumaWiladrttarvexti,sbr.8.gr.,afvangreiddum wO  fjrsUsluskattifrogmeWgjalddagaskattsins.X;skalreiknadrttarvextifjrsUsluskatt B  vegnalaunaoghlunninda,semundanYeginerustaWgreiWslu,frogmeWgjalddaga1.gst    rhvertefekkiergreittfyrireindaga.ofgreiWslureiknastvextirsamrmiviWkvWi2.   mgr.114.gr.laganr.90/2003,umtekjuskatt. {    HafiinnheimtumaWurhafiWaWfrsamkvmtlgumnr.90/1989,umaWfr,vegnavan nF goldinnarstaWgreiWslufjrsUsluskattsskuluYauaWfararrrWiseminnheimtumaWurhefur 9 gripiWtilhaldalgformlegugildisnueftirlagninguskattsinsvegnaYesshlutakrfunnar  semrekjamtilvangoldinnarstaWgreiWslu.    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J""& Refsingar. #' S  HversskattskylduraWilisemafsetningieWast;rkostleguhirWuleysiskUrirrangteWa #( villandifreinhverjuYvermliskiptir',J"SumfjrsUsluskattsinnskalgreiWafsektalltaW $ ) tfaldriskattfjrhWafYeimskattstofnisemundanvardreginnogaldreilgrifsekten v%N!* nemurtvfaldriskattfjrhWinni.St;rfelltbrotgegnkvWiYessuvarWarviW1.mgr.262. A&"+ gr.almennrahegningarlaga,nr.19/1940.  '",   HafiskattskylduraWiliafsetningieWast;rkostleguhirWuleysivanrktaWafhendaskila '#- greinarlgmltumtmavarWarYaWbrotfsektumeraldreiskulunemalgrifjrhWen (z$. tvfaldriskattfjrhWafYeimskattstofnisemvantareftlunrkisskattstj;rareynistof ( lgviWendurreikningskatts.St;rfelltbrotgegnkvWiYessuvarWarviW2.mgr.262.gr.  almennrahegningarlaga,nr.19/1940.    SkUriskattskylduraWilirangteWavillandifreinhverjuervarWarskilagreinareWafjr a sUsluskattsframtalhansmgerahonumsektY;ttupplUsingarnargetiekkihafthrifskatt T, skylduhanseWagreiWsluskil.    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B    GeramlgaWilafsektfyrirbrotlgumYessum;hWYvhvortbrotiWmegirekjatil    saknmsverknaWarfyrirsvarsmannseWastarfsmannslgaWilans.HafifyrirsvarsmaWurhans   eWastarfsmaWurgerstsekurumbrotlgumYessummaukrefsingar,semhannstir,gera {  lgaWilanumsektogsviptahannstarfsrttindum,endasbrotiWframiWtilhagsb;tafyrirlg nF aWilanneWahannnotiWhagnaWarafbrotinu. 9   14.gr.  B;khald. r P`  AllirsemeruskattskyldirsamkvmtlgumYessumskulu,aukYesssemfyrirermlt e= lgumnr.145/1994,umb;khald,hagab;khaldisnuoguppgjritilfjrsUsluskattsYannig 0 aWskattyfirvldgetijafnangengiWrskuggaumrttmtiskattskila.llskjlognnurggn  ervarWafjrsUsluskattsskilskalvarWveitasjrfrlokumviWkomandireikningsrs.    RekiaWilisemerskattskyldursamkvmtlgumYessummargYttastarfsemi,YannigaW i sumirYttirhennareruskattskyldirenaWrirundanYegnirskattskyldu,skalhinniskattskyldu \4 ogundanYegnustarfsemihaldiWaWgreindribWib;khaldihansogfjrsUsluskattsskUrslu. '   15.gr.  RekstrarkostnaWur. `  d  FjrsUsluskatturtelstekkifrdrttarbrrekstrarkostnaWurskv.1.tlul.31.gr.laganr. S+! 90/2003,umtekjuskatt. "   16.gr.  $ ReglugerWarheimild. !W% 0e  RWherraerheimiltaWmlannarfyrirumframkvmdlagaYessarareglugerW,m.a.um J""& skilyrWifyrirsamskrningufyrirtkjafjrsUsluskattsskr. #'   17.gr. $ ) Gildistaka. v%N!* uf  LgYessiWlastYegargildiogkomatilframkvmdastaWgreiWsluvegnalaunagreiWslna A&"+ frogmeW1.janar2012.X;Wlast18.gr.gildi1.janar2012.  '",   '#-   & a  18.gr. ( BreytingWrumlgum.  g  'a(gViW2.mgr.3.gr.laganr.50/1988,umvirWisaukaskatt,btistnUrmlsliWur,svohlj;W  andi:XrttfyrirkvWi1.mlsl.skuluaWilarsemfallaundir9.og10.tlul.3.mgr.2.gr. a ekkigreiWavirWisaukaskattafskattskyldumvrumogYj;nustuYegarvaraerframleiddeWa T, Yj;nustainntafhendieingngutileiginnotaogsamkeppniviWskattskyldaaWilaskv.1.  mgr.  @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdjԈ  X  I.Inngangur.  K #    FrumvarpiWersamiWfjrmlarWuneytinuaWhfWusamrWiviWembttirkisskattstj;ra.    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K #    &  FjrmlafyrirtkiogvtryggingastarfsemieruundanYeginvirWisaukaskattiskv.9.og10.    tlul.' Ԁ3.mgr.2.gr.laganr.50/1988,umvirWisaukaskatt.0YvfelstaWvirWisaukaskatturer    ekkiinnheimturviWsluYessaraaWilaYj;nustuogYeirverWasjlfiraWberakostnaWaf   YeimvirWisaukaskattisemfellurYvegnakaupaaWfngumtilstarfseminnar.FrYessu wO  gildirY;YaWfrvikaWbWiYeimsemstundafjrmlastarfsemiogvtryggingastarfsemiber B  aWskilavirWisaukaskattiafYj;nustuseminnterafhendieingngutileiginnotaogsam    keppniviWvirWisaukaskattsskyldaaWila.SamhliWaupptkufjrsUsluskattsinserlagttilaW   YaukvWiverWifelldbrottogfjrsUsluskatturinnkomiYannigreyndstaWinnfyrirvirWis {  aukaskattsundanYguYessaraaWila. nF  IV.&  MathrifumogtlaWartekjur.     Btreikningur' ԀtluWumtekjumaffjrsUsluskattibyggistggnumfrrkisskattstj;ra  umheildarlauninnanatvinnugreinarinnarfjrmla-ogvtryggingastarfsemi.Undirflokkar r hennarvorueinnigskoWaWirogmatlagthvaWteldisttilskattskyldrarstarfsemiskv.2.gr. e= frumvarpsins.Heildarlaunstarfsmannalfeyrissj;WavorutluWgrundvellirtaksrrs 0 reikningumstrstulfeyrissj;Wanna.    EfgerterrWfyrirstWugumhorfumstarfsmannafjldaoglaunaYr;uninnangreinarinnar  reiknasttlaWurheildarskattstofnfjrsUsluskattsbilinu45!49milljarWarkr.tlaWar i skatttekjurrkisinsyrWuYvum4,7!5,1milljarWurkr.miWaWviW10,5%skatthlutfallsem \4 nemurrflega0,30%afvergrilandsframleiWslu2010.LauslegathugunsUniraWmiWaWviW ' framangreindarforsendurverWitlaWartekjursemhlutfallaflandsframleiWslusvipaWarhr  landiogtekjurafsambrilegumskattiDanmrku.X;skalhafahugfastaWtekjutlun  semYessierhWumtalsverWri;vissu,einkumhvaWvarWarforsendurumYr;unoghorfur `  innanatvinnugreinarinnar. S+!   TilsamanburWarereinnighgtaWtlatekjuraffjrsUsluskattitfrggnumyfirmeWal " launogfjldastarfandieinstaklingainnanatvinnugreinarinnarfjrmlaYj;nusta,lfeyris # sj;WirogvtryggingarsamkvmtatvinnugreinaflokkunHagstofunnar.riW2010strfuWu  $ um7.900mannsinnangreinarinnarogvoruheildarlaunYeirraaWjafnaWi530Ys.kr. !W% mnuWisamkvmtggnumfrHagstofu.0launaknnunSamtakastarfsmannafjrmla J""& fyrirtkjafyrirriW2010reyndustheildarlaunaWildarflaganokkuWlgrieWaum473Ys. #' kr.mnuWi.MiWaWviWYessartlurmtlaaW10,5%fjrsUsluskatturgetiskilaWbilinu #( 4,7!5,2milljrWumkr.skatttekjursemersvipuWniWurstaWaogfstefstuWsterviWggn $ ) rkisskattstj;ra. v%N!*   MikilvgteraWrttaaWtlaWartekjurafskattinumeru;vissuhWar,einkumogsr A&"+ lagihvaWvarWarYr;unstarfsmannafjldaoglaunainnanatvinnugreinarinnarsemumrWir.  '", XereinnigerfittaWmetaumfangvirWisaukaskattsskyldrareiginstarfsemiinnangreinarinnar '#- enY;erlj;staWfjrsUsluskatturmunaWeinhverjuleytikomastaWinnfyrirtekjur_afvirWis (z$. aukaskatti.FyrirliggjandiupplUsingarumskilvirWisaukaskattsafinnristarfsemigreinarinnar ( bendahinsvegartilYessaWYarsekkiumharfjrhWiraWrWa.Heildarhrif_fjrsUslu  skatts_Ԁ_tekjuflun_Ԁrkissj;WsverWaYveitthvaWminnien_treikningarnir_ԀhraWframanbenda  til.XerrttaWbendaaWfyrstari_innheimtist_Ԁeinungis_fjrsUsluskattur_ԀafellefumnaWa a _skattstofni_ԀstaWt;lfYegarskatturinnverWuraWfullukominntilframkvmdarinu2013. T,   LokserviWbiWaW_fjrsUsluskattur_ԀhafihrifYr;un_atvinnugreinarinnar_Ԁheild.Auknar  lgurafYessutagifra_rekstrarumhverfi_Ԁfyrirtkjafjrmla-og_vtryggingastarfsemi_Ԁnr  YvsemaWrargreinaratvinnulfsinsbaviWogerutilYessfallnaraWdragar_launahkk   unum_Ԁoghaldaafturaf_nUrWningum_.&  _FjrsUsluskattur_ԀmunYvdragarlkum;skilegri  X Yensluinnangreinarinnar.' 1 K #    AthugasemdirviWeinstakargreinarfrumvarpsins.    Um1.gr.     MeWfrumvarpinuerlagttilaWtekinnverWiuppnUrskattur,_fjrsUsluskattur_,semgreiWist wO  afllumtegundumlaunaeWa_Y;knana_ԀfyrirstrfYgu_skattskyldra_ԀaWilaeinsogYeireru B  skilgreindir2.gr.frumvarpsins._FjrsUsluskatturinn_Ԁskal_innheimtur_ԀstaWgreiWsluoglagWur    meWopinberumgjldum.     &  Um2.gr. nF ߯  0kvWinueraWfinnaafmrkunYv'nԀhvaWaaWilareru_skattskyldir_Ԁsamkvmtlgunum. 9 01.og2._tlul_.2.gr.errakiWaWYeiraWilarsem_atvinnuskyni_ԀeWameWsjlfstWristarfsemi  innaafhendivinnueWaYj;nustu,semfellurundir9.og10._tlul_.3.mgr.2.gr.laganr.  50/1988,umvirWisaukaskattsu_fjrsUsluskattsskyldir_ԀsamkvmtkvWinu. r   Undir9._tlul_.3.mgr.2.gr.lagaumvirWisaukaskattfellur_vtryggingastarfsemi_Ԁogmun e= _fjrsUsluskattsskyldan_ԀYannigntilYeirraaWilasemstundaY_vtryggingastarfsemi_Ԁsem 0 _virWisaukaskattsframkvmd_ԀhefurveriWfelldundirYaWkvWi.    kvWi9._tlul_.3.mgr.2.gr.laganr.50/1988,umvirWisaukaskatt,hefurveriWskUrt  YannigaWYaWniekkieinungistil_seldrar_ԀYj;nustu_vtryggingaflaga_ԀheldurtakiYaWeinnig i tilYessYegar_vtryggingaflg_ԀkaupaaWYj;nustusemteljaverWureWlileganognauWsyn \4 leganYtt_vtryggingastarfsemi_ԀYeirraogalmennterinntafhenditileiginnotainnan_v ' tryggingaflaganna_Ԁsjlfra.Sala_tryggingum_Ԁ_umboWsslu_Ԁhefurm.a.veriWfelldundir  _undanYguna_.    Undir10._tlul_.3.mgr.2.gr.lagaumvirWisaukaskattfellurYj;nustabanka,sparisj;Waog `  annarra_lnastofnana_,svoogverWbrfamiWlun,sbr.lgnr.32/2005,ogtekur_fjrsUsluskatts S+! skyldan_ԀsmuleiWistilYeirraaWilasem_virWisaukaskattsframkvmd_ԀerufelldirundirYaW " kvWi. #   SnlgunernotuW2._tlul_.2.gr.frumvarpsinsaWteljameWjkvWumhttiuppYaWila  $ semfallaundir_IV_.kaflalagaumfjrmlafyrirtki,nr.161/2002.0reynderumsmuaWila !W% aWrWaogfelldirhafaveriWundir10._tlul_.3.mgr.2.gr.lagaumvirWisaukaskatt.ViW J""& nnariskilgreininguYvhvaWastarfsemifellurundirkvWi10._tlul_.3.mgr.2.gr.laga #' umvirWisaukaskatthefurveriWtekiWmiWafYvaWumsaWrWaYj;nustusemfjrmla #( fyrirtkjumertlaWaWveitalgumsamkvmt,;hWYvhverveitirYj;nustunaeWahverjum $ ) hnerveittogerYhorfttilYeirrarlggjafarsemgildirhverjumtma,sbr.n_IV_.kafla v%N!* laganr.161/2002,umfjrmlafyrirtki.UndanYganhefureinungisveriWtalintakatil A&"+ eiginlegrar,_skilgreindrar_ԀYj;nustufjrmlafyrirtkjaenekkitilannarrarYj;nustusemYr  '", stofnanirkunnaaWveita.XaWerYannighineiginlegabankastarfsemiogverWbrfamiWluneWa '#- fyllilegasambrilegstarfsemisemerundanYeginvirWisaukaskatti.nnurstarfsemifjr (z$. mlafyrirtkjaerYv_virWisaukaskattsskyld_Ԁsamkvmtmeginreglu2.mgr.2.gr.lagaum ( virWisaukaskatt,_Y.e._ԀefhnerekkisrstaklegaundanYegin3.mgr.smugreinar.Xannigm  gerarWfyriraWstarfsemieinhverrafjrmlafyrirtkjaverWiaWhlutatil_fjrsUsluskattsskyld_  ogaWhlutatilundanYegin_fjrsUsluskatti_.Upptaka_fjrsUsluskatts_ԀY;ekkiaWvaldaneinum a _viWb;tarvandkvWum_ԀframkvmdYarsemYettahlutfallttiYegaraWveralj;stvegnaskila T, virWisaukaskatti.MeWWrumorWumspeglastundanYgafrvirWisaukaskattiyfir&  _fjrsUslu  skattsskyldu_.'    03._tlul_.2.gr.erfjallaWumskattskyldulfeyrissj;Wa.SamkvmtkvWinuer_skatt   skyldan_ԀvWtkognrtilallralfeyrissj;Wasemhafastarfsleyfisamkvmtlgumum  X skyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa,lfeyrissj;Wasemstarfasam K #  kvmtsrlgumog_starfstengdra_Ԁ_eftirlaunasj;Wa_Ԁsemstarfasamkvmtlgumnr.78/2007,    um_starfstengda_Ԁ_eftirlaunasj;Wi_.      04._tlul_.2.gr.ertekinnafallurvafiumYaWaWtib,umboWsmennogaWriraWilarsem   eru_fyrirsvari_ԀfyrirerlendaaWila,semrekahrlandistarfsemisemfellurundir_skatt wO  skyldusviW_Ԁlagannaskv.1.!3._tlul_.sueinnig_skattskyldir_Ԁafgreiddumlaunumstarfsemi B  sinnihrlandi.      &  Um3.gr. {  7  0kvWinuerfjallaWumopinberaaWila.'CԀXarerlgWtilsmeginreglaaWopinberar nF stofnanirsemhafa_lgbundiW_Ԁhlutverk,eruaWfullueiguopinberraaWilaogstundastarfsemi 9 sem_skattskyld_Ԁerskv.1.og2._tlul_.2.gr.lagannasuundanYegnar_fjrsUsluskatti_.MeW  lgbundnuhlutverkierttviWaWhlutverkiogskipulagistofnunarslUstsrlgum.  UndanYgaYessiY;ekkiviWumstarfsemi0bWalnasj;WsogvarYarhorfttilYessaW r starfsemihanshefurnokkurhrifsamkeppni_hsnWislnamarkaWi_.TillitakomaW e= _lnasviW_ԀByggWastofnunaryrWieinnig_skattskylt_Ԁtfr_samkeppnissj;narmiWum_ԀenhorfiWvar 0 frYvaWleggjaYaWtilvegnaYeirrarendurskoWunarsemstenduryfirstarfsemi_lnahluta_  stofnunarinnar.    Um4.gr. \4   0kvWinuerfjallaWum_skattstofn_.LagtertilaW_skattstofninn_ԀverWiallartegundirlauna ' eWa_Y;knana_Ԁfyrirstarfhverjunafnisemnefnastogsemskattskyldareruskv.1._tlul_.AliWar  7.gr.laganr.90/2003,umtekjuskatt.Afmrkun_skattstofnsins_ԀerrmogerfelldaWalmennri  _staWgreiWsluframkvmd_. `    Um5.gr. " |  0kvWinuerfjallaWmeWtmandihttiumgreiWslurundanYegnarskattskyldu.01._tlul_. # erufelldundan_skattstofni_Ԁeftirlaunoglfeyrirsem_skattskyldir_ԀaWilargreiWa.UmeraWrWa  $ eftirlaunoglfeyrisemgreiddureraf_fjrsUsluskattsskyldum_ԀaWilumogskiptirYessu !W% sambandiekkimlihvorteftirlauninoglfeyririnnkomarlfeyrissj;Wumsemfallaundir J""& 3._tlul_.2.gr.frumvarpsinseWabeintfrfyrrverandilaunagreiWanda.UndanYgantekurY; #' ekkitil_m;tframlags_Ԁ_launagreiWenda_Ԁlfeyrissj;W.UndanYgan2._tlul_.tekurtilgreiWslna #( semtilheyraWrumhlutastarfsemi_fjrsUsluskattsskylds_ԀaWilaenYeirrisemerundanYegin $ ) virWisaukaskattiskv.9.og10._tlul_.3.mgr.2.gr.laganr.50/1988,umvirWisaukaskatt.Loks v%N!* eru3._tlul_.felldarundan_skattstofni_ԀgreiWslurtilstarfsmanna_fWingarorlofi_ԀaWYvleyti A&"+ semYreruekkiumframYrgreiWslursemlaunagreiWandifr_endurgreiddar_Ԁr_FWingar  '", orlofssj;Wi_.UmeraWrWasambrilegaundanYguoggildirskv.6.&  _tlul_.9.gr.laganr. '#- 113/1990.'' (z$. Ї  Um6.gr. ( e  0kvWinuerskatthlutfall_fjrsUsluskatts_ԀtilgreintenYaWer10,5%af_skattstofni_Ԁeinsog  hannerskilgreindurlgunum.    Um7.gr. T,   0kvWinuerfjallaWumUmisatriWisemsnaaWframkvmdskrningar_fjrsUslu  skattsskr_.XarsegiraW_skattskyldir_ԀaWilarskuli_;tilkvaddir_ԀogeigisWarenttadgumWur  enstarfsemihefsttilkynnasigtilskrningarhjrkisskattstj;ra.UmeraWrWasambrilega   tilkynningarskyldu_skattskyldra_ԀaWilaoggildirsamkvmtlgumnr.45/1987,umstaW  X greiWsluopinberragjaldaoglgumnr.50/1988,umvirWisaukaskatt.XeiraWilarsemYegar K #  starfainnan_skattskyldusviWs_ԀlagannaskulutilkynnastarfseminameWsamahtti.XaWer    hndumrkisskattstj;raaWkveWahvaWaupplUsingumskuliskilaoghvaWaformitilkynn    ingskulivera.     VanrkiskattskylduraWiliYessatilkynningarskylduskalrkisskattstj;rirskurWahann wO  sem_skattskyldan_ԀaWilaogtilkynnahonumformlegaumYaW. B    &  Um8.gr.      0kvWinuerfjallaWum_greiWslutmabil_'Ԁ_fjrsUsluskatts_._GreiWslutmabiliW_Ԁerhver_alm {  anaksmnuWur_ԀnemaannaWstekiWframlgunum._Gjalddaginn_Ԁerfyrstidagurhversmn nF aWarvegnalauna_nstliWins_ԀmnaWarogeindagi14dgumsWar.Hafi_fjrsUsluskattsskyldur_ 9 aWiliekkigreitt_skattinn_Ԁ_eindaga_ԀskalhanngreiWadrttarvextifrogmeWgjalddaga.Ekki  ergertrWfyrirsrstkumviWurlgumformilagslktoggerterlgumnr.45/1987,um  staWgreiWsluopinberragjalda,oglgumnr.50/1988,umvirWisaukaskatt. r   HvaWgreiWslur,_skilagreinar_,yfirferWYeirraogtilkynningarrkisskattstj;ravarWargilda e= sambrilegkvWioglgumnr.45/1987. 0   Um9.gr.  T  TilaWupptakanUrraskattaoggjaldahafisemminnst;hagrWifyrir_skattaWila_Ԁog_skatt i yfirvld_ԀerleitastviWaWfellaframkvmd_skattheimtunnar_ԀaWYvferlisemYegarertilstaWar. \4 VarWandiupptkubeinnaskattaeriWulegabyggt_tekjuskattsframkvmdinni_,svosemYegar ' lagningumbyggjaafmrkuWum_skattstofnum_,semeftiratvikumeruYegarskilgreindir  eWa_fyrirhugaWur_Ԁ_skattstofn_ԀerYekktstrWoghefurWrumtilgangiveriWafmarkaWurog  skjamYvt.d._sundurliWanir_Ԁ(reiti)_skattframtlum_. `    ViWupptkuYessskattssemhrumrWir,_Y.e._Ԁ_fjrsUsluskatts_,varYannighorfttilYeirrar S+! framkvmdarsemfyrireroghefurfestsigsessihj_skattaWilum_Ԁsemog_skattyfirvldum_, " _Y.e._Ԁ_staWgreiWsluframkvmd_ԀvarWandi_greiWslutmabil_,innheimtuogll_innheimturrWi_, # Y.m.t._kyrrsetningu_,tlanir,_drttarvaxtatreikning_,_upplUsingagjf_Ԁogeftirlit._EndurkvrW  $ unum_,_krumeWferW_ԀogannarrialmennrimlsmeWferWskalsWanhttaWsamrmiviW_tekju !W% skattsframkvmd_,YannigaWrskunogkostnaWiviWupptku_skattsins_ԀverWihaldiWlg J""& marki. #'   & , Um10.gr. $ ) ~  0kvWinuerfjallaWtarleganhttumskilupplUsingumtilrkisskattstj;raformi v%N!* _fjrsUsluskattsframtals_Ԁsemergrundvllur_lagningar_Ԁ_fjrsUsluskatts_ԀaW_staWgreiWsluri_ A&"+ loknu.',$  '",     '#-   &   Um11.gr. (   kvWiWkveWurumalmennaframkvmd'(_lagningar_Ԁ_fjrsUsluskatts_ԀogsamanburW  skilagreinum,_launaframtali_ԀogWrum_skattggnum_.XerkveWiWumtreikningdrttar  vaxtaaf_vangreiddum_Ԁ_fjrsUsluskatti_Ԁog_inneignar_Ԁvaxtaaf&  _ofgreiddum_Ԁskatti.ErYettasam a rmiviWYaWsemalmenntgildirumskattgreiWslur.'! T,   Um12.gr.    kvWi_IX_.,X.og_XI_.kaflalaganr.90/2003,umtekjuskatt,skulugildaeftirYvsemviW   tilfyllingarlgumum_fjrsUsluskatt_ԀvarWandi_upplUsingaskyldu_,ranns;knar-og_eftir  X litsheimildir_Ԁog_endurkvrWun_Ԁ_fjrsUsluskatts_. K #    Um13.gr.    U  FjallaWermeWtarlegumhttium_refsiviWurlg_Ԁ13.gr.frumvarpsins._RefsikvWin_Ԁeru   einsogviWgeturttsambrileg109.gr.laganr.90/2003,umtekjuskatt. wO    & a Um14.gr.      _FjrsUsluskattsskyldum_ԀaWilumverWurgertskyltaWhagab;khaldisnuogvarWveislu   ggnumYannhttaW_skattyfirvld_'a ԀgetihverjumtmagengiWrskuggaumrttmti_skatt {  skilanna_.UmeraWrWasambrilegaregluoggildirsamkvmtlgumumvirWisaukaskatt. nF XskalvarWveitaskjlognnurggnsjrfrlokumviWkomandi_reikningsrs_Ԁsamahtt 9 oggildirum_virWisaukaskattsskylda_ԀaWila.    XeiraWilarsemhafameWhndumblandaWastarfsemi,_Y.e._ԀstarfsemisemaWhlutaer  _fjrsUsluskattsskyld_ԀogaWhlutaundanYegin_fjrsUsluskatti_,skulumeWskUrumhttiaWgreina r _skattskylda_Ԁog_undanYegna_Ԁstarfsemib;khaldisnu. e=   Um15.gr.    0greininnierkveWiWumYaWaW_fjrsUsluskattur_ԀteljistekkirekstrarkostnaWurskv.1.  _tlul_.31.gr.laganr.90/2003.Sambrilegreglagildirumlaunaskatt(d._lnsumsafgift_) i Danmrku. \4   Um16.gr.    0kvWinuermltfyrirumheimildrWherratilaWsetjannarireglurumframkvmd  lagannareglugerW.SrstaklegaertekiWframaWhonumsheimiltaWsetjareglurum_sam `  skrningu_Ԁfyrirtkja_fjrsUsluskattsskr_. S+!   Um17.gr. # ]  kvWiWfjallarumgildistkuogYarfnastekkiskUringa.  $   Um18.gr. J""&   SamhliWaupptku_fjrsUsluskatts_ԀerlagttilaWgerWarverWiYrbreytingarlgumnr. #' 50/1988,umvirWisaukaskatt,aWYeimaWilumsemstundastarfsemisemfellurundir9.og10. #( _tlul_.3.mgr.2.gr.verWiframvegisekkigertskyltaWgreiWavirWisaukaskattafvrumog $ ) Yj;nustuYegarvaraerframleiddeWaYj;nustainntafhendieingngutileiginnotaog v%N!* samkeppniviW_skattskylda_ԀaWila,sbr.2.mgr.3.gr.lagaumvirWisaukaskatt. A&"+   FjrmlarWherraerkvWinuveittheimildtilaWsetjannarireglurm.a.umYaWhvenr  '", starfsemitelstverasamkeppniviWatvinnufyrirtki.0skUringumviWYettakvWiathuga '#- semdumviWfrumvarpYaWervarWaWlgumumvirWisaukaskattkemurframaWreglaYessi (z$. ssettYvskyniaWtryggja_samkeppnisstWu_ԀYeirrasemseljasambrilegarvrurogYj;n ( ustuogeigin_notin_ԀltaaW.    &  01.gr.reglugerWarnr.562/1989,umvirWisaukaskattafYj;nustuogttekttileiginnota  innan_;skattskyldra_Ԁ'fyrirtkjaogstofnana,erkveWiWumaWfyrirtki,flg,stofnanirog a aWriraWilarsemhafameWhndumstarfsemi_undanYegna_ԀvirWisaukaskattiskulimeWYeim T, httisemkveWiWerumreglugerWinnigreiWavirWisaukaskattrkissj;WafeiginYj;nustu  ogttekttileiginnota.02.gr.reglugerWarinnarertiltekiWtilhverskonarverka_greiWslu  skyldan_Ԁtekur.Tekurhntil:   ! ! =(uh80_ikmo"i(m"  i(mt 2uh  1  .3  Ԉ0    SmWi,viWhaldsog_viWgerWa_Ԁvla,tkja,hsgagnaoghaldaverksmiWju,verkstWieWa  X starfsstW.i(mt  ݌K #  Ќ  "i(m"  i(m 2uh  2  .3  Ԉ0    Reksturs_Yvottahss_,_prentstofu_Ԁogmtuneytis.i(m , ݌   Ќ  "i(m"  i(mL2uh  3  .3  Ԉ0    Rstingar,endas_skattverW_Ԁ[1.973.000kr.rinu2011]eWameirari.i(mLy݌   Ќ  "i(m"  i(m2uh  4  .3  Ԉ0    Xj;nustuYarsemkrafisteriWnmenntunar.i(m݌  Ќ  "i(m"  i(m2uh  5  .3  Ԉ0    Xj;nustu_verkfrWinga_,_tknifrWinga_,_arkitekta_,lgfrWinga,lggiltraendurskoWenda, wO  tlvunarfrWingaogannarrasrfrWingaeralmenntYj;naatvinnulfinuoglokiWhafa B  hsk;lanmieWasambrilegulangsk;lanmieWastarfasannanlegasviWifyrrgreindra    aWilaogveitasambrilegaYj;nustu.i(m݌  Ќ  "i(m"  i(m2uh  6  .3  Ԉ0    ryggisvrslu,_Y.e._ԀeftirlitmeWverWmtumogstarfsemi,utanvenjulegs_opnunartma_.i(m݌{  Ќ    SkyldantilaWgreiWavirWisaukaskattrkissj;WertilstaWaraWsvomikluleytisemum nF rddverkeruunninsamkeppniviWatvinnufyrirtki.3.mgr.2.gr.reglugerWarinnarhefur 9 aWgeymaskilgreininguYvviWhvaWaaWstWureiginYj;nustatelstverasamkeppniviW  atvinnufyrirtki.TelsthnverasamkeppniviWatvinnufyrirtkiefslkYj;nustaeralmennt  boWihj_virWisaukaskattsskyldum_Ԁ_atvinnufyrirtkjum_.SkiptirYvsambandiekkimli r hvortfyrirtkiWsem_Yj;nustar_ԀsigsjlftselurslkaYj;nustujafnframttilannarraeWaekki. e= SrstaklegaertekiWframaWalmenntskrifstofuhald,Y.m.t.frslaeigin_b;khalds_Ԁog_rafrn_ 0 _gagnavinnsla_ԀeiginYgu,teljistekkiverasamkeppniviWatvinnufyrirtki.    LagtertilaWYessiskyldatilgreiWsluvirWisaukaskatts,afvinnutileiginnotaogsam  keppniviW_skattskylda_ԀaWila,hjYeimaWilumsemstunda_vtryggingastarfsemi_ԀeWafjr i mlastarfsemisemerundanYeginvirWisaukaskattiverWifelldbrottsamhliWaYvaWYeirverWi \4 gerWir_fjrsUsluskattsskyldir_. '  Fylgiskjal. S+! AU?) dE?O A^  " FjrmlarWuneyti, # fjrlagaskrifstofa:  $   Umsgnumfrumvarptillagaum_fjrsUsluskatt_.  J""&   MeWfrumvarpiYessuerlagttilaWtekinnverWiupp_fjrsUsluskattur_Ԁfjrmlafyrirtki, #' lfeyrissj;Wiog_vtryggingaflg_.GerterrWfyriraW_skattstofninn_ԀverWi_heildarlaunagreiWsl #( ur_ԀYessaraaWilaogaW_skatthlutfalliW_ԀverWi10,5%.SkatturinnverWur_innheimtur_Ԁsamkvmt $ ) smulgumoggildirumstaWgreiWsluopinberragjaldaogerlagWurmeWopinberum v%N!* gjldumsamkvmtlgumumtekjuskatt. 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