WPC6; }TZm$H HSF쬎F&( Nhhm1KFw7xW>GǬzZ *$> a[W@K# q 0Dg>율 -r^Zuw{HAw"-C9_؁$(Ծ S -urNMM۰ e؟7 &?6EI&ǹ}VS_f_Zv9q6Y G#xi#,*qy5swMm~^q7ˌh@+9o9:G$4!rUN % 0 #( 4 m>w@Q^ 4 B-Z 0G 0DD/Z$D 1 0(tUN 0 0 0Q 0, 0D!_"$'UN[*[*D*UN+(;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,;,Nc-c-c-c-c- 1e-e- 0---- 0 1 1 044 0u;7;7 0w77 0'8'8 088 1u9999 B9999999999999999 72:::: 1M:M:M:M:M:M:M:M:M:M:M:M:M:M:M:M:M:M:M:M:M:U:::::M(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;(;e ,;&d9 Z6Times New Roman RegularX(f$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^bAdobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wpt MM M!M"M#M$M%M&e'ӀdQ^Prirs?g3|x')Hairline d8DocumentManagement::ModifiedBooleanTRUE(D2$ f!,..,XJXXXTRW6&A4X3' Letter 6&A43'LetterT ? DXXJ0?vvbX0#ggdd  8Ddd8ISUS,.     ^^b  D  0  0  (#$  0   : eC),..,XJXXX? DXXJ0?vvbX0#ggdd  ISUS,.   _>? Ҁ %_  gi+,..,XJXXX? DXXJ0?vvbX0#ggdd  ISUS,.   d  ݀ : eC),..,XJXXX? DXXJ0?vvbX0#ggdd  ISUS,.   _>? Ҁikmox`CEIMQUY]aAutoList1!!!!!!!!1)a)($&d9 Z6Times New Roman Regular(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(#   aC',..,XJXXX? DXXJ0?vvbX0#ggdd  ISUS,.   _DD.4$0278-till-0258.wpd40278-till-0258.wpd/  #DD#]])  2d XJXD0vinnslu!"IS. .  04.11.2020!  d2 #DXXJ# As1ur1kjalUWr%WisYr;unAssociationSouth EastAsianNationsMalas1uBruneiDarussalam Laosinnganga framt1Warst?Wu4FilipseyjumFilippseyjum&Kambod1uKamb;d1u"MyanmarMjanmar(SingaporeSingapCrskattskrr,lagningarskrrinnar heimsfaraldursk;r;nuveiru"lagningarskrr,s;ttvarnasj;narmiWum$aWhaldshlutverkiskattf)W  aC',..,!XJXXX? !DXXJ0?vvbX0#ggdd  ISUS,.   _!DD.4$0278-till-0258.wpd40278-till-0258.wpd/  #!DD#]])  2d !XJXD0vinnslu!"IS. .  04.11.2020!  d2 #!DXXJ#&d9 Z6Times New Roman Regular : eC),..,$XJXXX? $DXXJ0?vvbX0#ggdd  ISUS,.   _>? Ҁ&d9 Z6Times New Roman Regular  aC',..,XJXXX? DXXJ0?vvbX0#ggdd  ISUS,.   _Ԁikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3C$ f!,..,XJXXXTRW6&A4X3' Letter 6&A43'LetterT ? DXXJ0?vvbX0#ggdd  8Ddd8ISUS,.     ^^b  (3C$ f!,..,XJXXXTRW6&A4X3' Letter 6&A43'LetterT ? DXXJ0?vvbX0#ggdd  8Ddd8ISUS,.     ^^b  (3i$ f!,..,XJXXXTRW6&A4X3' Letter 6&A43'LetterT ? DXXJ0?vvbX0#ggdd  8Ddd8ISUS,.     ^^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!,..,XJXXXTRW6&A4X3' Letter 6&A43'LetterT ? DXXJ0?vvbX0#ggdd  8Ddd8ISUS,.     ^^b  _>?  _ikmo(%03q &'''#'&&& 9'&&''%'& &151.lggjafarYing2020!2021. ( Xingskjal278"258.ml.      LR DTillagatilYingslyktunar#D  LR #     umrafrnabirtingulagningar-ogskattskrr.      Flm.:AndrsIngiJ;nsson,BjrnLevGunnarsson, K #  IngaSland,R;saBjrkBrynj;lfsd;ttir.      AlYingilyktaraWfelafjrmla-ogefnahagsrWherraaWhlutasttilumrafrnabirtingu   rlegarlagningar-ogskattskrrsemverWiaWgengilegalltriWunsnUskrerbirt.RWherra wO  leggifyrirAlYingifrumvarpYessaefnisvorYingi2021. B  #dgg  GreinargerW.#ggd     XessiYingslyktunartillagavarWurflutt147.,148.149.og150.lggjafarYingi(110. {  ml).TillaganernendurfluttaWmestu;breytt. nF   HrerlagttilaWhttverWiaWbirtalagningar-ogskattskrryfirvaldapappreinsog 9 gerthefurveriWumratugaskeiWenstaWYeirrakomirafrnlagningarskrsemverWi  aWgengilegalltriWmeWskilmlumsemumnotkunhennaryrWusettir.AWmatiflutnings  mannasamrmistYessiskipan,efhnkemst,beturennverandiframkvmd98.gr.laga r umtekjuskatt,nr.90/2003,YarsemsegiraWskattskrskuliveratilsUnis?hentugumstaW  e= tvrvikureftiraWlagninguerlokiW.SkattskilerunllorWinrafrnYannigaWeWlilegt 0 hlUturaWteljastaWbirtalagningarskrmeWYeimhtti,endalangtumhentugrafyrirbWi  skattyfirvldognotendurlagningarskrrinnaraWhafaYennanhttmeWtillititilYeirrar  tknisemneralmenntbeitt. i   ViWmeWferWfrumvarpssemsWarvarWaWlgumumbreytinguUmsumlgumtilaWmta \4 efnahagslegumhrifumheimsfaraldursk;r;nuveiru,nr.37/2020,komframaWviWframlagn ' ingulagningarskrrskattaWilagerifjldimannssrferWafgreiWslurSkattsinsumlandallt.  Taldiefnahags-ogviWskiptanefndmikilvgtaWtryggjaaWembttiWgtiuppfylltlg  bundnarskyldursnarenY;tekiWtillittilreglnaumtakmarkanirsamkomumsemoggtt `  aWalmennums;ttvarnasj;narmiWum.0Yvlj;silagWinefndintilaWviWlgumtekjuskatt S+! bttistnUttkvWitilbrWabirgWa,semmyndivkjafrYeirriskyldurkisskattstj;raaW " leggjaframskattskrfyrirhvertsveitarflagrinu2020vegnateknarsins2019.MeW # YessuvarvikiWtilhliWarYvaWhaldshlutverkisemfelstbirtinguskrnna,entilslkra  $ rWstafanahefWiekkiYurftaWgrpahefWirafrnbirtingveriWorWinaWveruleikalktoghr !W% erlagttil. J""&   StundumerhaftorWiaWskattarsugjaldiWfyriraWeigaYesskostaWbasiWmenntuWu #' samflagi.XettamvissulegatilsannsvegarfrasskattfWnUttYgusamflagsinsogtil #( heillafyriralmenning.MikiWvaldfelstheimildtilskattlagningarogerYaWlUWrWisrkjum $ ) einungishjkjrnumfulltrum.MeWferWskattfjrereinnigvandasmogYvberakjrnir v%N!* fulltrarrkaskyldutilaWgtahagsmunaskattgreiWendameWeftirlitimeWfram  kvmdar! A&"+ !valdinusemberaWrWstafaskattfsamrmiviWkvrWunlggjafans.  '",   SkattheimtaernauWsynlegforsendaYessaWunntsaWstarfrkjavelferWarkerfiogstofn" '#- "anirYgualmennings.VWtktvelferWarkerfiogflugarstofnaniralmannaYj;nustueru (z$. meWaleinkennanorrnnasamflagaogennfremurberaNorWurlandabarmeiratrausttil m)E%/ 9 _   samflagasinnaogstofnanaenalmenningurflestraannarrarkja.HiWrkulegaflagslega ( traustNorWurlandababirtistm.a.YeirriafstWuf;lksaWteljafyrirframvstaWein##stak$$ling%  %arogstofnanirrkiskyldursnaroghagistarfsemisinniYannhttsemYeimbersamkvmt  yfirlUstummarkmiWumYarum. a