WPC' E&_9x?| 97frL5th8d{"4q'^&]56ɩ%mmX[)f\YF#50t; K1sAH@^mє>vؿ9z~:1Ú`Ax{fY&:_Gâ,e63OE T4m{4 ~$FyuvzgfzWpc̿cG p*Ug}Wkp ɿ(6\k纅2lNgހ*gZ,-(I'̝Ud3Bu49G0Z8OGwO}SI<lhGͬ+)Nx̲5`,QI.% ;JIwq%h1`+\])(ÀD'x%\ )ʢ[\jcf6g()3UN" %p 0v #m F6F| mw4^ ( 0Z 0( B- 0;L 0DN 1 0^^^^ 0qq 0 03u"" 0w## 0## 0,$,$ 1u$$$$ Bf%f%f%f%f%f%f%f%f%f%f%f%f%f%f%f% 72%%%% 1%%%%%%%%%%%%%%%%%%%%%U:V&V&V&V&M&&&&D&&d9 Z6Times New Roman RegularX(`$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^` Adobe PDF0W:\WP2000\template\SKJRI~3H.WPTW:\WP2000\template\SkjritunY2k.wptUlFgbatsz"G 3|x  a',..,XXXX? XX0?vvbX0#ggdd  ISUS,.   _>? #9#XX#XX{#(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#8DocumentManagement::ModifiedBooleanTRUE($)Hairline d(%2$2$ `!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`     0  0  (#$  0  ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3$ `!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3$ `!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3^$ `!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`    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) dqi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e),..,XXXX? XX0?vvbX0#ggdd  ISUS,.   _>? Ҁ `!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ _ikmo(%03q  144.lggjafarYing2014!2015. ( Xingskjal1576"692.ml.     MB@ Frumvarptillaga# MB #     umbreytingulgumumveiWigjld,nr.74/2012(veiWigjald2015!2018).   (Eftir2.umrWu,1.jl.) K #  @TT"#U#1.gr      1.gr.lagannaorWastsvo:     LgYessigildaumkvrWun,lagninguoginnheimtuveiWigjalds. wO    2.gr.    m  EftirfarandibreytingarverWa3.gr.laganna:   _ (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    0_ԀstaWorWanna?fiskveiWir,veiWiheimild,YorskgildiogYorskgildisstuWull 1.mlsl. {  kemur:ogfiskveiWir.i0J݌nF Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    5.tlul.fellurbrott.i0J G ݌9 Ќ    3.gr.     EftirfarandibreytingarverWa4.gr.laganna: r / /"i0J"  i0J 2g  a  .3  Ԉ0    0staWorWanna?srstaktveiWigjald,sbr.9.gr.,oggeratillgurumlkkunsrstaksveiWi e= gjaldseWaundanYgurfrgreiWsluskylduYess,sbr.3.mgr.9.gr. 1.mlsl.1.mgr. 0 kemur:veiWigjald,sbr.II.kafla.i0J ݌ Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    OrWin?srstaksogalmenns 2.mgr.fallabrott.i0J ݌ Ќ  "i0J"  i0J 2g  c  .3  Ԉ0    0staWorWsins?rentu 1.mlsl.4.mgr.kemur:veiWigjalds.i0J ݌i Ќ  "i0J"  i0J2g  d  .3  Ԉ0    OrWiW?srstaks 2.mlsl.4.mgr.fellurbrott.i0J<݌\4 Ќ  "i0J"  i0J+2g  e  .3  Ԉ0    5.mgr.orWastsvo:i0J+X݌' Ќ  "k;"  k;0  2g3  0     v VeiWigjaldsnefndskalkynnakvrWunveiWigjaldsfyrirsamrWsnefndumveiWigjld,  sbr.5.gr.k;K݌ Ќ    4.gr. S+! ~  0staWorWanna?tilaWfjallaumfyrirhugaWarkvarWanirveiWigjaldsnefndarumsrstakt " veiWigjald 5.gr.lagannakemur:tilaWkynnasrkvarWanirveiWigjaldsnefndarumveiWi # gjald.  $   5.gr. J""&   0staWII.kaflalaganna(6.!12.gr.)kemurnUrkafli, kvrWunveiWigjaldso.fl. ,meWfimm #' nUjumgreinum,6.!10.gr.,samtfyrirsgnum,svohlj;Wandi: #(   & , a.  (6.gr.) v%N!*   GjaldskyldiraWilar. A&"+ X  EigendurslenskrafiskiskipasemstundaveiWarnytjastofnumsjvarskulugreiWaveiWi  '", gjaldsvosemsegirlgumYessum.',v% '#- _  TilnytjastofnasjvarsamkvmtlgumYessumteljastsjvardUr,svoogsjvargr;Wur,sem ( nytjuWeruogkunnaaWverWanytjuW,hvortsemerinnaneWautanslenskrarfiskveiWilgsgu.    b.  (7.gr.) a   ReiknuWframlegWviWveiWarogafkomugildi. T,   VeiWigjaldsnefndskalkvarWareiknaWaframlegWviWveiWarhverjumnytjastofnieigi  sWaren1.jlrhvert,fyrirkomandifiskveiWir,YannigaWfraflaverWmtistofnsinsskv.  aliWsdreginnlaunakostnaWurskv.bliWogbreytilegurthaldskostnaWurskv.cliW.Byggja   skaleftirgreindumggnumogupplUsingumsemskuluverasvonrritmasemmgulegt  X reynist: K #  ! ! (g00"i0J"  i0J2g  a  .3  Ԉ0    UmaflamagnogaflaverWmtiskalbyggtskrWumagniogverWmtiaflaeftir;lkum    nytjastofnum,reiknuWumtil;slgWsafla,rhverriveiWiferWfiskiskips,samkvmt    ggnumsemFiskistofasafnarmeWheimildlgumumumgengniumnytjastofnasjvar.   Xessiggnskuluverafyrir12mnaWatmabil.i0J݌wO  Ќ  "i0J"  i0JY2g  b  .3  Ԉ0    LaunakostnaWskalkvarWasemhlutfallafaflaverWmtiskv.aliW.HlutfalliWskalvera B  YaWsamaogaflahlutir,annarlaunakostnaWuroglaunatengdgjldhafnaerusemhlutfall    afaflaverWmtiheilualmanaksrisamkvmtupplUsingumsemaflaWermeWskatt   framtlummeWheimild9.gr.i0JY݌{  Ќ  "i0J"  i0J2g  c  .3  Ԉ0    TilbreytilegsthaldskostnaWartelstkostnaWurfiskiskipaviWveiWarviWkomandinytja nF stofnivegnaeldsneytiseWaannarsorkugjafa,viWhalds,veiWarfra,frystingarogumbWa 9 umborWskipumaukflutningsoglndunarkostnaWar.XennankostnaWskalreiknafyrir  heiltalmanaksrsamkvmtupplUsingumsemaflaWermeWskattframtlumskv.9.gr.  XessikostnaWurtekurbreytingumsamkvmtmeWaltalsvsitluneysluverWsfrYv r almanaksrisemertilviWmiWunartilmeWaltalssamatmaogbyggteraliW.Reikna e= skalmeWalkostnaWhverndagsemskiperviWveiWithald,Y.e.sj;.XeimkostnaWiskal 0 jafnaWniWureinstakanytjastofnamiWaWviWhlutfallaflaverWmtishversYeirrahverri  veiWiferWviWkomandiskips.UmfjldaveiWidagafiskiskipaskalbyggtggnumsem  FiskistofasafnarmeWheimildlgumumumgengniumnytjastofnasjvar,vegnaheils i almanaksrs.HeimilteraWleiWrttadagafjldameWsamanburWiviWupplUsingarsem \4 geturaliWfyrirsamatmabil.i0J݌' Ќ    UmvanrksluskilumtilFiskistofuupplUsingumsemumgeturaliW1.mgr.ferskv.  3.mgr.12.gr.lagaumumgengniumnytjastofnasjvar,nr.57/1996.SupplUsingumekki  skilaWeWaefupplUsingarsemltnarerutreynast;fullngjandi,;glggar,eWafrekariYrf `  ertalinupplUsingumumeinstkatriWi,erFiskistofuheimiltaWltatilmeWalverWasam S+! kvmtinnsendumupplUsingumskv.aliW1.mgr.Xerheimilt,efstWaertalintil,aWtla " aflaverWmtisjvaraflafyrireinstakanytjastofna.ViWslkatlunerFiskistofuheimiltaW # ltatilverWmyndunaraflauppboWsmrkuWumsjvarafurWayfirYaWtmabilsemumeraW  $ rWa,endateljiFiskistofaaWngilegtaflamagnhafifariWummarkaWitilaWgefamyndaf !W% aflaverWmtinytjastofnsins.0YessuskynigeturFiskistofaeinnigaflaWupplUsingaumtlaW J""& meWalaflaverWmtiviWkomandinytjastofnsfra.m.k.tveimur;hWumaWilum.VeiWigjalds #' nefndgeturbeintYvtilFiskistofuaWgrpatilYessaraaWgerWa. #(   & a UmslgingarognUtingarstuWlafersamkvmtYvsemsegirlgumumstj;rnfiskveiWa $ ) oglgumumumgengniumnytjastofnasjvar,ogreglugerWumsemsettarerumeWheimild v%N!* Yessumlgum.'a$M+ A&"+   SamtmiskvrWunreiknaWrarframlegWarviWveiWarnytjastofniskalveiWigjaldsnefnd  '", reiknaafkomugildifyrirhvernnytjastofn.AfkomugildiskalverahlutfalliWmillireiknaWrar '#- framlegWarviWveiWarhverjukl;grammi;slgWsaflarstofninumogreiknaWrarfram ( legWarviWveiWarhverjukl;grammi;slgWsYorsks.ViWtreikningaskalbyggjasama  aflamagniogbyggtvarviWkvrWunreiknaWrarframlegWarskv.aliW1.mgr.Afkomugildi  nytjastofnsskalY;aldreikveWiWlgraen0. a   c.  (8.gr.)    ReiknigrunnurveiWigjalds.  /  ReiknigrunnurveiWigjaldsskalkvarWaWurgrundvelliupplUsinganUjustutgfuskUrsl   unnarHagurveiWaogvinnsluhverjusinnisemHagstofa0slandsgefurtgrundvelliskatt  X framtalarekstraraWilaogrsreikningafyrirtkjasjvartvegi.Reiknigrunnurinnskalvera K #  semhrsegir:    / /"i0J"  i0J12g  a  .3  Ԉ0    Fyrirbotnfisk:i0J11݌   Ќ  "k;"  ???vvb?k;20  2g3  0  i.0vallurhreinnhagnaWurbotnfiskveiWa(EBT)aWviWbttumk;23݌ vv Ќ  "k;"  k;30  2g3  0  ii.0v5%afeftirfarandi:llumhreinumhagnaWi(EBT)sltunogherslu,ogferskfisk wO  vinnsluog78%afhreinumhagnaWi(EBT)frystingu(landfrystingu).k;3"4݌B vv Ќ  "i0J"  i0J52g  b  .3  Ԉ0    Fyriruppsjvarfisk:i0J55݌   Ќ  "k;"  k;s60  2g3  0  i.0vallurhreinnhagnaWuruppsjvarveiWa(EBT)aWviWbttumk;s66݌ vv Ќ  "k;"  k;70  2g3  0  ii.0v25%afeftirfarandi:22%hreinshagnaWar(EBT)frystinguogllumhreinumhagn {  aWi(EBT)afmjloglUsisvinnslu.k;77݌nFvv Ќ  C?vvb?2C  d.  (9.gr.)    kvrWunveiWigjalds.  |9  VeiWigjaldsnefndskal,eigisWaren1.jlrhvert,kvarWaveiWigjaldhvernnytjastofn r semkr;nurkl;gramm;slgWsaflatilaWgildafyrirkomandifiskveiWirmeWYeimhtti e= semhrsegir: 0 / /"i0J"  i0J2;2g  a  .3  Ԉ0    Fyrirbotnfiskstofna:33%afreiknigrunnibotnfisksskv.aliW8.gr.skaljafnaWniWur  allabotnfiskstofnasamkvmtafkomugildumYeirragrundvelliaflamagnssemlagter  tilgrundvallarviWkvrWunafkomugildannaskv.aliW1.mgr.7.gr.i0J2;_;݌i Ќ  "i0J"  i0JB=2g  b  .3  Ԉ0    Fyriruppsjvarstofna:33%afreiknigrunniuppsjvarfisksskv.bliW8.gr.skaljafnaW \4 niWurallauppsjvarstofnasamkvmtafkomugildumYeirragrundvelliaflamagns ' semlagtertilgrundvallarviWkvrWunafkomugildannaskv.aliW1.mgr.7.gr.i0JB=o=݌ Ќ    XrttfyrirkvWi1.mgr.skalveiWigjaldhversnytjastofnsaldreikvarWaWlgraensem  nemurjafngildi5,50kr./kglandaWs;slgWsaflaYorski,reiknaWmeWafkomugildum.VeiWi `  gjaldhversnytjastofnsskalaWaukialdreikvarWaWlgraen1kr./kglandaWs;slgWsafla. S+!   XrttfyrirkvWi1.og2.mgr.skalfellaniWurlagninguveiWigjaldseftirgreindanytja " stofna: # ! !"i0J"  i0JA2g  a  .3  Ԉ0    YorskogmeWaflahansrssneskriognorskrilgsgu,i0JAA݌ $ Ќ  "i0J"  i0JB2g  b  .3  Ԉ0    thafskarfasemveiddurerICESsvWiIogII(Sldarsmugunni).i0JBB݌!W% Ќ    &  kvarWaskalveiWigjaldfyrirhvalsemhrsegir:LangreyWur50.000kr.oghrefna J""& 8.000kr.'J"C #'   HvergjaldskylduraWilirttYvaWveitturs20%afsltturaffyrstu4,5millj.kr.lagWs #( veiWigjaldsog15%afsltturafnstu4,5millj.kr.lagningarinnar.XeiraWilarsemnj;ta $ ) rttartillkkunarveiWigjaldsskv.6.mgr.eigaekkirttYessumafslttifyrrensrttur v%N!* eruppurinnogreiknastafsltturafYvveiWigjaldisemlagtereftirYanntma. A&"+   UmrtttillkkunarveiWigjaldsvegnakv;takaupafrogmeWfiskveiWirinu2015/2016  '", fersamkvmtkvWitilbrWabirgWaIImeWYeimbreytingumsemhrsegir:Hmarkslkkun '#- hversgreiWsluskyldsaWilaskalnema50%afrttihanstillkkunareinsoghannerkveWinn ( fyrirsrstaktveiWigjaldsamkvmtkvWinu.XgeturrtturinnaWhmarkinumiWhelmingi  lagWraveiWigjaldahversalmanaksmnaWar.FiskistofakvarWarhmarksrtthversgreiWslu  skyldsaWilatillkkunarveiWigjaldsinsfyrirupphaffiskveiWirs. a   FjrhWirskv.2.,4.og5.mgr.takabreytingumsamkvmtvsitluneysluverWsfr T, septembermnuWi2015framaWkvrWunardegiskv.1.mgr.    e.  (10.gr.)     UpplUsingaflunmeWskattframtlum.  X zJ  TilYarfatreikningasemumgetur7.gr.skulueigendur,tgerWaraWilarogrekstraraWilar K #  slenskrafiskiskipasemstundaveiWarnytjastofnumsjvarskilasrgreindumupplUsingum    umYafkomuYttisemgreinira!cliW1.mgr.7.gr.,sundurgreinteinstkfiskiskip,meW    skattframtlumsamkvmtreglumsemrWherrasetursamrWiviWembttirkisskattstj;ra.   RWherraogembttirkisskattstj;raskulugerameWsrYj;nustusamningumsfnunogmiWl wO  unYessaraupplUsinga. B    kvWi90.og92.!94.gr.laganr.90/2003,umtekjuskatt,gildaumflunogskilYeirra    upplUsingasemgreinir1.mgr.eftirYvsemviW.SupplUsingumekkiskilaWeWaefupp   lUsingarsemltnarerutreynast;fullngjandieWa;glggar,eWafrekariYrfertalin {  upplUsingumumeinstkatriWiskalrkisskattstj;riskoraviWkomandiaWbttsr.VerWi nF skorunumrbturekkisinntskalFiskistofatlatekjurogkostnaWskv.1.mgr.ogskal 9 tlunmiWastviWaWkostnaWurinnsekkihrrientlamaWhannsraun.ViWYessatl  unerheimiltaWtakamiWafggnumogupplUsingumsemaflaWerfropinberumstofnunum  ogeinkaaWilum. r   XrttfyrirkvWi117.gr.laganr.90/2003,umtekjuskatt,skalrkisskattstj;raheimiltaW e= ltaFiskistofutYrupplUsingarsemgreinir2.mgr. 0   VeiWigjaldsnefnderheimiltaWbeinaYvtilFiskistofuaWrWasttlunskv.2.mgr.    6.gr. i R  13.gr.lagannaorWastsvo: \4   FiskistofaleggurveiWigjld.GjaldskyldiraWilarskulugreiWaveiWigjldfyrirlandaWan ' aflafyrirhvertgreiWslutmabilsamkvmtupplUsingumumskrninguaflaaflaskrningar  kerfiFiskistofu.ViWlagninguskalleiWrttafyrirslgingueWaannarriaflanUtingufyrir  lndunefviW,sbr.3.mgr.7.gr. `    GreiWslutmabilveiWigjaldaeralmanaksmnuWur.GjalddagiveiWigjaldaer1.hversmn S+! aWarvegnaveiWaYarsWastamnaWar. "   &  7.gr.  $ U  14.gr.lagannaorWastsvo: !W%   SkrWureigandiskipsviWlagninguveiWigjaldserbyrgurfyrirgreiWsluYess.Effleirien J""& einneigandieraWskipiberaallireigendurYess;skiptabyrgWgreiWsluveiWigjaldsoger #' heimiltaWgangaaWhverjumYeirrasemer.' U #(   Innheimtumennrkissj;WsinnheimtaveiWigjaldogfertollstj;rimeWsamrmingarog $ ) eftirlitshlutverkviWinnheimtuYess,sbr.1.mgr.111.gr.laganr.90/2003,umtekjuskatt. v%N!*   SveiWigjaldekkigreittinnan14dagafrgjalddagaskalgreiWarkissj;Widrttarvextiaf A&"+ YvsemgjaldfalliWer.XskalFiskistofajafnframtfellaalmenntveiWileyfihlutaWeigandi  '", skipsniWur. '#-   KrfumumgreiWsluveiWigjaldsfylgirlgveWrkissj;WshlutaWeigandiskipifjgurr ( frgjalddaga.LgveWiWnreinnigtildrttarvaxtaoginnheimtukostnaWar.    FiskistofabirtirrlegaupplUsingarumlagninguveiWigjalds.UpplUsingarumlagningu  oginnheimtuveiWigjaldshvernogeinngreiWandaeruopinberarupplUsingarsemllumer a heimillaWganguraW. T,   VeiWigjaldrennurrkissj;W.    8.gr.   \  0staWorWanna?AlmenntogsrstaktveiWigjald 15.gr.lagannakemur:VeiWigjald.  X   9.gr.    \  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:      ViWkvrWunreiknaWrarframlegWarviWveiWarhverjumnytjastofnifiskveiWirunum   2015/2016og2016/2017skalumlaunakostnaWogbreytileganthaldskostnaWskv.bogcliW wO  1.mgr.7.gr.byggjaupplUsingumummeWaltalskostnaWskipaflokka,fengnumrskatt B  framtlumrekstraraWilasjvartvegiogendurskoWuWumrsreikningumsemaflaWerfraW    ilumfiskveiWumogbirtarerunUjustutgfuafskUrsluHagstofu0slands,HagurveiWaog   vinnslu. {    ViWmatrttihversaWilatillkkunarveiWigjaldsfiskveiWirinu2015/2016skv.5.mgr. nF 9.gr.skalbyggtupplUsingumFiskistofuumgreiWslualmennsogsrstaksveiWigjaldsfisk 9 veiWiriW2014/2015.    10.gr. r 8a  HeitilagannaverWur: LgumveiWigjald.  e=   11.gr.  a  LgYessiWlastYegargildiogkomatilframkvmdaviWlagninguveiWigjaldafisk  veiWirinu2015/2016semhefst1.september2015.UmlagninguoginnheimtuveiWigjalda i fiskveiWirinu2014/2015ferY;samkvmtkvWumgildandilaga;breyttum. \4   FyrirmlumlagaYessaraumkvrWunveiWigjalds,lagninguYessoginnheimtuverWur ' beittfyrirfiskveiWirin2015/2016,2016/2017og2017/2018,aukalmanaksranna2016!  2018tilvikistofnasemstj;rnaWermeWaflamarkisemgefiWertupphafirs.    LgumveiWigjaldfallargildi31.desember2018. `    XrttfyrirkvWi6.gr.skalfyrstagreiWslutmabilveiWigjaldsvegnafiskveiWirsins S+! 2015/2016verafr1.september2015til31.desember2015ogfyrstigjalddagi1.febrar " 2016.