WPC( N7~t9ōt\6C]w&^ *46JJJJJJJJJYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYNaaaaa 1cc 0Q 0QEE 0] 0u 0wh h 0 0|!|! 1uA"A""" B$$$$6$$$$$$$$$$$$ 72&&/8&8& 1g&g&g&g&g&g&g&g&g&g&g&g&g&g&g&g&g&g&g&g&g&U:''''MB'B'B'B'VF'&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDFyy0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wptmLG@ p?:i+003|x ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXjXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? XXj0?vvbX0#ggdd  8dXXd8ISIS,.     ()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXjXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? XXj0?vvbX0#ggdd  8dXXd8ISIS,.     (53$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXjXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? XXj0?vvbX0#ggdd  8dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a)  a'ISUS.,,,..X^XXX? XX^0?vvbX0#ggdd  ISIS,.   _#/#?  2d X^Xd2 #XX^# d , g+ISUS.,,,..X^XXX? XX^0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e)ISUS.,,,..X^XXX? XX^0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTX^XXXTRW6&A4W6&A4 6&A4 6&A4T ? XX^0?vvbX0#ggdd  8dd8ISIS,.     _ >?  _ikmo(%03qs 9140.lggjafarYing2011!2012.3PrentaWupp. ( Xingskjal769"507.ml. 1^C\Flutningsmenn.#\^C#Ԉ    ]@ Frumvarptillaga# ]#     umbreytingulgumnr.90/2003,umtekjuskatt,   meWsWaribreytingum(hsnWissparnaWur).  X Flm.:Eygl;HarWard;ttir,LiljaM;sesd;ttir,AtliGslason,SivFriWleifsd;ttir,    BjrgvinG.SigurWsson,:lnaXorvarWard;ttir,SkliHelgason,    J;nnaR;sGuWmundsd;ttir,LWvkGeirsson,LiljaRafneyMagnsd;ttir,   AuWurLiljaErlingsd;ttir,MargrtTryggvad;ttir. wO  @==!1.gr.      eftirorWinu?Pers;nuafslttur 7.tlul.28.gr.lagannakemur:skattafsltturvegna   hsnWissparnaWar. {  @==!2.gr. 9   ViWlokamlsliW3.mgr.66.gr.lagannabtist:ogekkiheldurvaxtatekjumafhsnWis  sparnaWarreikningi.  @==!3.gr. e=   ViW67.gr.lagannabtistnUrstafliWur,svohlj;Wandi:MnnumsemumrWir1.og2. 0 mgr.66.gr.ogekkihafanW34raaldritekjurinuerheimiltaWstofnaeinnhsnWis  sparnaWarreikningsemveitirrtttilskattafslttarinnanYeirramarkaogmeWYeimskilyrWum  semgreinirYessumstafliW.HvermaWurgeturaWeinstteinnhsnWissparnaWarreikning. i   HsnWissparnaWarreikningarerusrstakirreikningarsemerustofnaWirtilflunarbWar \4 hsnWistileiginnotaogberanafnogkennitlueiganda.ViWskiptabankarogsparisj;Wir ' sembj;Wauppslkareikninga,Y.m.t.YeirsemhafastaWfestuogstarfsleyfiWrurkiinnan  Evr;pskaefnahagssvWisins,aWildarrkistofnsamningsFrverslunarsamtakaEvr;pueWa  Freyjum,skulufyrirframleitaeftirstaWfestingurWherra.AWtekjuriliWnuskuluYeirviW `  skiptabankarogsparisj;WirsemfengiWhafastaWfestinguveitarkisskattstj;raupplUsingar S+! YvformisemhannkveWuruminnstWurhversmannshsnWissparnaWarreikningi,um " innleggogttektafslkumreikningumrinuognnuratriWiermliskipta. #   Skalskattafsltturinnvera20%afinnleggihverstekjursenY;aldreihrrifjrhWen  $ 200.000kr.vegnahverstekjurs. !W%   HsnWissparnaWarreikningarskuluverabundnirtil10rafrYeimtmaerfyrstvarlagt J""& innreikning.FrireikningseigandisnnurkaupbWarhsnWistileiginbsetueWaaW #' hafinsbyggingeWaverulegarendurbtursemnemia.m.k.20%affasteignamatislks #( hsnWisskalheildarinneigninverahonumlaustilrWstfunaraWYvmarkisemnemur $ ) kostnaWivegnaYessaendasuYfulltvrliWinfrYvaWsparnaWurh;fst.Samagildiref v%N!* frWarerusnnurkaupbseturttitileiginbsetu,sbr.lgnr.66/2003.VerWiekkiaf A&"+ kaupunum,byggingueWaendurb;tumskalleggjattekiWfafturinnreikninginnanYriggja  '",  mnaWafrYvaWlj;steraWafYeimverWurekki. '#- 9 y_     &   Brnskulunj;taskattafslttarskv.1.mgr.vegnateknasemumrWir2.mgr.64.gr. ( Nemi'(ԀafsltturinnhrrifjrhWenreiknaWurtekjuskatturbarnsskalYvsem;rWstafaWer  rWstafaWtilframfrendaYess.kvWiA-liWarskuluaWWruleytigildaumrWstfunaf  slttarinseftirYvsemviWgeturtt. a   InnstWahsnWissparnaWarreikningierundanYeginaWfrskuldheimtumanna.ViWand T, ltinnstWueigandarennurinnstWantildnarbsinsnbindingar.    NnarifyrirmliumformogefnihsnWissparnaWarreikningaskulukomaframreglu  gerW,Y.m.t.umsvigrmtilskilmlabreytinga,tborguninnstWu,heimildirtilframsalsinn   stWuogveWsetningar,heimildirtilflutningsinnstWuogrttindireikningshafaaWWru  X leyti.ReglugerWinverWisettWurenrWherrastaWfestirheimildeinstakraviWskiptabankaog K #  sparisj;WatilaWbj;Wauppslkareikninga.      @==!4.gr.     LgYessiWlastgildi1.jl2012. wO  @#dggGreinargerW.#ggdTԈ      0frumvarpinuerulagWartilsrstakarskattvilnanirtilhandaYeimsemstundasparnaW   vegnahsnWisflunar.KemurfrumvarpiWYvtilviWb;tarWrumopinberumrrWumsem {  auWveldaeigaf;lkiaWeignasthsnWienafYeimsemfyrirerumnefnavaxtab;takerfiWog nF 0bWalnasj;W. 9   LagtertilaWreglubundinnsparnaWurtilhsnWisflunarsemstofnaWertilfyrir34ra  aldurformisamningsbundinnainnlnahjviWskiptabnkumogsparisj;Wumveitireiknings  eigandaskattafslttinnanvissramarka.SparnaWurinnverWiaWlgmarkibundinntvref r viWkomandisUnirmeW;yggjandihttiframflunbWarhsnWistileiginnota,Y.m.t. e= bseturttar,eWaaWhafinsbyggingeWaverulegarendurbturslkshsnWisenannars 0 verWiheildarinneigninlaustilfrjlsrarrWstfunaraWliWnumturum.Tilgangurfrum  varpsinserjafnframtsaWhvetjatilalmennssparnaWarvegnaeiginfjrframlagstilflunar  bWarhsnWis. i   SamskonartakvargertmeWlgumnr.49/1985,umhsnWissparnaWarreikninga,sem \4 rgildierufallinenafYeimertekiWmiWYessufrumvarpi,Y;meWnokkrumbreytingum. ' Munurinnfelstm.a.YvaWYessufrumvarpieruekkieinstarlegkvWiumformogefni  YeirrasamningasemumrWir.XessstaWerrWherrafaliWaWsetjannarireglurbWium  formogefnisemtlaverWuraWhanngeriaWhfWusamrWiviWSamtkfjrmlafyrirtkja `  ogaWrahlutaWeigandiaWila.EinnigerlagttilaWvaxtatekjurafumrddumreikningumverWi S+! undanYegnarfjrmagnstekjuskatti. "   FrumvarpiWgerirrWfyriraWbrnundir16raaldrisemekkiteljastsjlfstWirskattaWilar # getinotiWskattafslttarinsogjafnframtaWYvsem;rWstafaWerverWirWstafaWtilfram  $ frendaYess,aWjfnusuframfrendurtveir.