WPCI h5p|i_G_v&;\sC7Ľ/1JGÛF e6lUeDU/O*݋  ̹ƞ%X}VghaT> $6*nQ\[ p/MttaOL59T/[u]h7ZƥQAZc^%Ke*!#6|W\[{]x^ޢ-@=l\Hš!OvT:g bQ‰wP;%f<,]R0 .XH$=Z̕ESz4P%8"K)?HLQa͗A+q 5em[umܴ LO{ #5( 4&Z m\>sw^ 4 B- 0 0DDZ$$(~ 0U 0( 0# 0  0 0 0[ 0 0t 0D 0 0! 0" 0F# 0# 0$ 0M% 0% 0& 0' 0' 0( 0n) 0* 0* 0l+ 0 , 0, 0<2- 0n- 0`c/ 080 051 0203 0/b4 0,5 0)6 0&7 0# 9 0 /: 1eO; 7;U*;U>;;;;;;;;;;;;;;;;;;;;;;;;N*<*<*<*<*< 1,<,< 0<<<< 0?? 0BB 0uFF 0wwFwF 0FF 0GG 1uPHPHPHPH BHHHHHHHHHHHHHHHH 72HHHH 1IIIIIIIIIIIIIIIIIIIIIU:IIIIMI&d9 Z6Times New Roman RegularX(f$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^bAdobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wpt v:K]Jrirs?g3|x)Hairline d(D2$ f!,..,XfXXXTRW6&A4X3' Letter 6&A43'LetterT ? xXXf0?vvbX0#ggdd  8xdXXd8ISUS,.     ^^b  x  0  0  (#$  0   : e),..,X XXX? XX 0?vvbX0#ggdd  ISUS,.   _>? Ҁ8DocumentManagement::ModifiedBooleanTRUE  a',..,X XXX? XX 0?vvbX0#ggdd  ISUS,.   _Ԁ*+ (_2623  ..($*J+J (_25   2(L L T\ d #223  ..2(L L T\ d #2   *;+; (_24  /% T\ d #/23  ../% T\ d #/  *8+8 (_23 ` ," T\ d #,23  ..," T\ d #, ` *5+5 (_22  )T T\ d #)23  ..)T T\ d #)  *2+2 (_21  &\ d #&23  ..&\ d #&  */+/ (_20 h #\ d ##23  ..#\ d ## h *,+, (_19   \\ d # 23  .. \\ d #   As1ur1kjalUWr%WisYr;unAssociationSouth EastAsianNationsMalas1uBruneiDarussalam Laosinnganga framt1Warst?Wu4FilipseyjumFilippseyjum&Kambod1uKamb;d1u"MyanmarMjanmar(SingaporeSingapCr*)+) (_18   d #23  .. d #  *DD (_17  8.L T\ d #823  Ԁ8.L T\ d #8  *JJ (_16   2(L L T\ d #223  Ԁ2(L L T\ d #2   *;; (_15  /% T\ d #/23  Ԁ/% T\ d #/  *88 (_14 ` ," T\ d #,23  Ԁ," T\ d #, ` *55 (_13  )T T\ d #)23  Ԁ)T T\ d #)  *22 (_12  &\ d #&23  Ԁ&\ d #&  *// (_11 h #\ d ##23  Ԁ#\ d ## h *,, (_10   \\ d # 23  Ԁ \\ d #  ()) &_9   d #23  Ԁ d #  (DD &_8  8.L T\ d #823  8.L T\ d #8  (JJ &_7   2(L L T\ d #223  2(L L T\ d #2   (;; &_6  /% T\ d #/23  /% T\ d #/  (88 &_5 ` ," T\ d #,23  ," T\ d #, ` (55 &_4  )T T\ d #)23  )T T\ d #)  (22 &_3  &\ d #&23  &\ d #&  (// &_2 h #\ d ##23  #\ d ## h (,, &_1   \\ d # 23   \\ d #  &)) $_   d #23   d #  <:Default Para<:List Paragra   X   5+ L T\ d #5 IS    SB\  `&Times New RomanS  SB\  `&Times New RomanS  8.L T\ d #8    IS <:Fyrirs?gn/ g     IS    ?A\  `Times?#  SB\  `&Times New RomanS#   IS <g+j :Outline001_1  X 5+ L T\ d #5 IS 23  ..  8.L T\ d #8   IS <d+j :Outline001_2   2(L L T\ d #2 IS 23  ..  8.L T\ d #8   IS <a+j :Outline001_3 j  /% T\ d #/ IS 23  ..  8.L T\ d #8 j  IS <^+j :Outline001_4  ` ," T\ d #, IS 23  ..  8.L T\ d #8   IS <[+j :Outline001_5   )T T\ d #) IS 23  ..  8.L T\ d #8   IS <X+j :Outline001_6 j  &\ d #& IS 23  ..  8.L T\ d #8 j  IS <U+j :Outline001_7  h #\ d ## IS 23  ..  8.L T\ d #8   IS <R+j :Outline001_8    \\ d #  IS 23  ..  8.L T\ d #8   IS <O+j :Outline001_9 j   d # IS 23  ..  8.L T\ d #8 j  IS 6789:;<= 35;AGMSY_1a.a.i.1.a.i.1.a.?>i.\  `Times\  `&Times New Romanikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3$ f!,..,XfXXXTRW6&A4X3' Letter 6&A43'LetterT ? xXXf0?vvbX0#ggdd  8xdXXd8ISUS,.     ^^b  (3$ f!,..,XfXXXTRW6&A4X3' Letter 6&A43'LetterT ? xXXf0?vvbX0#ggdd  8xdXXd8ISUS,.     ^^b  (3$ f!,..,XfXXXTRW6&A4X3' Letter 6&A43'LetterT ? xXXf0?vvbX0#ggdd  8xdXXd8ISUS,.     ^^b   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 f!,..,X XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX 0?vvbX0#ggdd  8dd8ISUS,.     ^^b  _ (g03q >?  147.lggjafarYing2017!2018. ( Xingskjal120"120.ml.      UTillagatilYingslyktunar# UU#   F  umlgskattarki.      Flm.:SmriMcCarthy,BjrnLevGunnarsson. K #  &  AlYingilyktaraWfelafjrmlaogefnahagsrWherraaWleggja148.lggjafarYingifyrir    AlYingifrumvarpYarsem:   "i0J"  i0JC2g  a  .3  Ԉ0    skilgreininglgskattarkiverWivkkuWtYannigaWhntakitilrkjaoglgsagnar wO  umdmasemveitaslenskumstj;rnvldumaWstaWaldriekkiupplUsingarsemnauWsyn B  legarerufyrirframkvmdskattalggjafar,i0JCp݌   Ќ  "i0J"  i0J82g  b  .3  Ԉ0    rWherraverWifaliWaWbirtaleiWbeinandilistayfirrkioglgsagnarumdmisemlkleg   erutilaWteljastlgskattarki,i0J8e݌{  Ќ  "i0J"  i0J 2g  c  .3  Ԉ0    kveWiWverWiumtilkynningarskyldutilskattyfirvaldaumbeinaog;beinaeignar nF hlutdeildlgaWilumlgskattarkjum,ogi0J ݌9 Ќ  "i0J"  i0J3 2g  d  .3  Ԉ0    mltverWifyrirumgreiWslueftirlitsgjaldsrkissj;Wvegnabeinnarog;beinnareignar  hlutdeildarlgaWilumlgskattarkjum.i0J3 ` ݌ Ќ  #dgg  GreinargerW.#ggd  e=    MeWtillguYessarierlagttilaWfjrmlaogefnahagsrWherraleggifyrirAlYingifrum 0 varpmeWtilgreindumbreytingumlagareglumumlgskattarki.0fyrstalagierlagttilaW  skilgreininglgskattarkiverWivkkuWtYannigaWhnverWiekkibundinviWsvWiYar  semtekjuskatturafhagnaWiaWilaerlgrientveirYriWjuhlutarYessskattssemhefWiveriW i lagWurhr,sbr.gildandi2.mgr.57.gr.alagaumtekjuskatt,nr.90/2003,heldurtakieinnig \4 tilsvWasemaWstaWaldriveitaslenskumstj;rnvldumekkinauWsynlegarupplUsingarfyrir ' framkvmdskattalggjafar.Skattaskj;leruoftnUttYgusvokallaWs?skattalegshagrWis ,  enekkisWurtilaWfelaeignirogtekjur.EWlilegteraWskilgreininglgskattarki,ogYau  rttarhrifsemviWhanaerubundin,nieinnigtilskattaskj;lasemnUtteruslkumtilgangi. `    0WrulagierlagttilaWrWherrabirtileiWbeinandilistayfirrkioglgsagnarumdmisem S+! lklegerutilaWfallaundirskilgreiningulgskattarki.WurvarkveWiWumYaW7.mgr. " 57.gr.alagaumtekjuskattaWrWherrabirtilistayfirlndogsvWisemskattlagningsam # kvmtgreininnitkitil.FjrmlaogefnahagsrWuneytiWbirtislkanlistadesember2010  $ enL  M  ?meWYeimfyrirvaraaWhann[teldist]hvorkibindandintmanditalinnYarsemendan !W% legtskatthlutfallYeirraflaga,sj;WaeWastofnanasem[hefWu]Yarskattalegaheimilisfesti, J""& [lgi]ekkifyrirnemaeftirnkvmayfirferWskattyfirvalda L  M  .Fyrirmlinvorufelldbrott #' meWlgumnr.45/2013meWvsantilYessaWlistinngtiekkiorWiWbindandieWatmandi #( YarsemendanlegtskatthlutfallaWilalgiekkifyrirfyrreneftiryfirferWskattyfirvalda.MeW $ ) tillititilYessaerhrekkilagttilaWrWherrabirtiendanleganlistayfirlgskattarki.Lj;ster v%N!* Y;aWsumsvWierullulklegriennnurtilaWfallaaWskilgreiningunnioggagnlegterfyrir A&"+ skattaWilaogalmenningaWhafaupplUsingaumhverYaueru.XverlagttilaWrWherrabirti  '",  leiWbeinandilistaumYau. '#-   &   0YriWjalagierlagttilaWskattyfirvldumskulitilkynntumbeinaog;beinaeignar ( hlutdeildlgaWilumlgskattarkjum.'(J0L  M  Ԁ1.mgr.90.gr.lagaumtekjuskattL  M  ԀsegiraWL  M  skatt  framtaliL  M  ԀskuliL  M  ԀgreinafrYeimatriWumsemmliskiptaviWskatL  M  tlagningu,YarmeWaleign  um,ogeigendumlgaWilalgskattarkjumberaWskilameWskattframtalisrstakriskUrslu a eigandalgaWilalgskattasvWi.0skattframtalierY;aWeinsgreintfreignumrslok. T, MeWYvaWmlafyrirumtilkynningarskylduumbeinaog;beinaeignarhlutdeildlgaWilum  lgskattarkiverWurskattyfirvldumauWveldaWaWgerasrgreinfyrirstWunnihverjusinni.  XaWttiaWauWveldaskatteftirlitsemersrstaklegaYUWingarmikiWYegarkemuraWlgskatta   rkjum.  X   0fj;rWalagierlagttilaWgreiWaskulisrstakteftirlitsgjaldsrkissj;Wvegnabeinnarog K #  ;beinnareignarhlutdeildarlgaWilumlgskattarkjum.Slkrieignarhlutdeildfylgir;hj    kvmilegYrfmikluogfl;knuskatteftirliti.EWlilegraeraWviWkomandiaWilarstandiundir    kostnaWivegnaYessenalmennirskattgreiWendur.