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' eF y SuskilskattskyldsaWilaeinstkumatriWumeWaheild;fullngjandi,tortryggilegeWa  sUnilegagerWtilmlamyndaskalviWlagningu,sbr.4.mgr.10.gr.,ogviWendurkvrWun  beitakvWumlagaumtekjuskatteftirYvsemviWgeturttumslktilvik.Jafnframtskulu `  kvWiYeirralagagildaumlagningu,upplUsingagjf,eftirlit,ranns;kn,YarmeWal S+! kyrrsetningu,krurtafskattkvrWun,krufresti,rskurWi,frUjunrskurWaogannaWYar " aWltandi.SmureglurskulugildaeftirYvsemviWefskattskylduraWilisemlagtskyldi # hefurfalliWafskreWahonumekkigertaWgreiWafjrsUsluskattafskattstofniviWkomandi  $ greiWslutmabila. !W%   & , 13.gr. #' Refsingar. #( J y HversskattskylduraWilisemafsetningieWast;rkostleguhirWuleysiskUrirrangteWa $ ) villandifreinhverjuYvermliskiptir',#JumfjrsUsluskattsinnskalgreiWafsektalltaW v%N!* tfaldriskattfjrhWafYeimskattstofnisemundanvardreginnogaldreilgrifsekten A&"+ nemurtvfaldriskattfjrhWinni.St;rfelltbrotgegnkvWiYessuvarWarviW1.mgr.262.  '", gr.almennrahegningarlaga,nr.19/1940. 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K #   y EfskattskylduraWiliafsetningieWast;rkostleguhirWuleysivanrkirtilkynningarskyldu    snaskv.7.gr.,upplUsingaskylduskv.12.gr.eWavanrkiraWskilafjrsUsluskattsframtali    einsogkveWiWerlgumYessumskalhannstasektumeWafangelsialltaW2rum.    y TilrauntilbrotaeWahlutdeildbrotumlgumYessumerrefsiverWeftirYvsemsegir wO  III.kaflaalmennrahegningarlaga,nr.19/1940,ogvarWarfsektumalltaWhmarkiYvsem B  kveWiWerWrumkvWumYessarargreinar.     y GeramlgaWilafsektfyrirbrotlgumYessum;hWYvhvortbrotiWmegirekjatil   saknmsverknaWarfyrirsvarsmannseWastarfsmannslgaWilans.HafifyrirsvarsmaWurhans {  eWastarfsmaWurgerstsekurumbrotlgumYessummaukrefsingar,semhannstir,gera nF lgaWilanumsektogsviptahannstarfsrttindum,endasbrotiWframiWtilhagsb;tafyrir 9 lgaWilanneWahannhafinotiWhagnaWarafbrotinu.    14.gr. r B;khald. e= \W y AllirsemeruskattskyldirsamkvmtlgumYessumskulu,aukYesssemfyrirermlt 0 lgumnr.145/1994,umb;khald,hagab;khaldisnuoguppgjritilfjrsUsluskattsYannig  aWskattyfirvldgetijafnangengiWrskuggaumrttmtiskattskila.llskjlognnurggn  ervarWafjrsUsluskattsskilskalvarWveitasjrfrlokumviWkomandireikningsrs. i  y RekiaWilisemerskattskyldursamkvmtlgumYessummargYttastarfsemi,YannigaW \4 sumirYttirhennareruskattskyldirenaWrirundanYegnirskattskyldu,skalhinniskattskyldu ' ogundanYegnustarfsemihaldiWaWgreindribWib;khaldihansogfjrsUsluskattsskUrslu.    15.gr. `  RekstrarkostnaWur. 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