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O|    O|  I.KAFLIO|݌   Ќ   N     NN  Breytinglgumumtekjuskatt,nr.90/2003.NNx݌ wO  Ќ    K|    K|   1.gr.K| 2݌ B  Ќ     EftirfarandibreytingarverWa88.gr.laganna:     (g00_ikmo"i0J"  i0Jq2g  a  .3  Ԉ0    0staWorWanna?RWherraskiparskattranns;knarstj;rarkisins 1._mlsl_.kemur:Rkis   skattstj;riskiparskattranns;knarstj;ra.i0Jq݌{  Ќ  "i0J"  i0J& 2g  b  .3  Ԉ0    eftir1._mlsl_.kemurnUrmlsliWur,svohlj;Wandi:Berhannfaglegaog_stj;rnunarlega_ nF byrgWrekstrisrstakrareiningarinnan_Skattsins_ԀsemfermeWranns;kn_skattalaga 9 brota_,kvrWunsektaumboWirkisskattstj;raognnurverkefnisemrkisskattstj;ri  felurhonum.i0J& S ݌ Ќ  "i0J"  i0J 2g  c  .3  Ԉ0    FyrirsgnundangreininniorWastsvo:Skattranns;knarstj;ri.i0J % ݌r Ќ   (g00K|    K|  2.gr.K|݌ 0 Ќ     0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.og?skattranns;knarstj;rirkisins   2.mgr.94.gr.ogsmuorWahvarvetnaannarsstaWarlgunumnema3.mgr.97.gr.og  fyrirsgnundan103.gr.kemur,viWeigandi_beygingarfalli_:skattranns;knarstj;ri. i K|    K|  3.gr.K|݌ ' Ќ     6.mgr.96.gr.lagannaorWastsvo:    VaknigrunurumaWskattsvikeWarefsiverWbrotlgumumb;khaldeWarsreikningahafi  veriWframinferskattranns;knarstj;rimeWmeWferWmlsinsoggeturlokiWYvmeWkvrWun `  sektareWameWYvaWvsaYvtilmeWferWarlgreglu,sbr.2.mgr.121.gr. S+! K|    K|E  4.gr.K|El݌ # Ќ     EftirfarandibreytingarverWa3.mgr.97.gr.laganna:  $ "i0J"  i0J22g  a  .3  Ԉ0    0staWorWanna?viWembttiskattranns;knarstj;rarkisins 1._mlsl_.kemur:hjskatt !W% ranns;knarstj;ra.i0J2_݌J""& Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna?embttisskattranns;knarstj;rarkisins 2._mlsl_.kemur:skattrann #' s;knarstj;ra.i0J݌#( Ќ  K|    K|^  5.gr.K|^݌ v%N!* Ќ     EftirfarandibreytingarverWa103.gr.laganna: A&"+ ! !"i0J"  i0Je2g  a  .3  Ԉ0    ViW1.mgr.btist:nemamlisvsaWtilmeWferWarhjlgreglu.Skattranns;knarstj;ri  '", geturtekiWmleWatilteknaYttiYesstilranns;knaraWbeiWnilgreglu.i0Je݌#'#- #Ќ  "i0J"  i0J$2g  b  .3  Ԉ0    ViW2.mgr.btist:eftirfyrirmlumrkissaks;knara,sbr.121.gr.i0J$Q݌( Ќ  "i0J"  i0JJ2g  c  .3  Ԉ0    0staWorWanna?rkisskattstj;raogaWilum 3.mgr.kemur:aWilum.i0JJw݌ Ќ  "i0J"  i0J2g  d  .3  Ԉ0    FyrirsgnundangreininniorWastsvo:_Skattranns;knir_.i0J݌ Ќ  K|    K|  6.gr.K|݌ T, Ќ     EftirfarandibreytingarverWa1.mgr.106.gr.laganna:  ! ! (g00"i0J"  i0JU2g  a  .3  Ԉ0    OrWin?ogskattranns;knarstj;ri 1._mlsl_.fallabrott.i0JU݌ Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    0staWorWanna?krefjaframangreindaaWila 2._mlsl_.kemur:krefjast.i0J ݌  Ќ  K|    K|!  7.gr.K|!"݌ K #  Ќ     OrWin?ogskattranns;knarstj;ra 107.gr.lagannafallabrott.    K|    K|"  8.gr.K|"#݌   Ќ     eftir108.gr.lagannakemurnUgrein,108.gr.a,svohlj;Wandi: wO    EfmliervsaWtillgregluverWurekkilagtlagskv.108.gr.meWanmlertilrann B  s;knareWa_saks;knar_.      Telji_hraWssaks;knari_ԀekkitilefnitilaWljkaranns;knmlseWafellihannmlniWuraW   hlutatileWalluleytiskalhannendursendamliWtilrkisskattstj;ra.Geturrkisskattstj;ri {  Ylagtlagskv.108.gr.;hWYvhvort_endurkvrWun_Ԁskv.96.gr.,sbr.97.gr.,hafiYegar nF fariWfram. 9   Gefi_hraWssaks;knari_ԀtkrusemleiWirtil_sUknu_ԀeWa_sakfellingar_ԀmeWendanlegum  d;miverWurlagekkilagtvegnaYeirra_kruatriWa_ԀsemYarkomufram.SUknavegnakrfu  umrefsingukemurY;ekkivegfyrir_endurkvrWun_Ԁskattaogopinberragjaldaskv.97.gr. r   LgreglageturkveWiWaWmlsemertilranns;knarvegna_skattalagabrots_Ԁskuli_endursent_ e= tilskattyfirvaldatilmeWferWarogkvrWunarefekkierutalinfyrirhendiskilyrWifyrirtgfu 0 kruvegna_meintrar_Ԁ_refsiverWrar_Ԁhttsemi.  K|    K|*  9.gr.K|**݌ i Ќ     EftirfarandibreytingarverWa109.gr.laganna: \4 ! !"i0J"  i0J+2g  a  .3  Ԉ0    2._mlsl_.1.mgr.fellurbrott.i0J++݌' Ќ  "i0J"  i0J,2g  b  .3  Ԉ0    OrWin?ogskalYskatturaflagidragastfr_sektarfjrhW_Ԁskv.108.gr. 1._mlsl_.2.  mgr.fallabrott.i0J,-݌ Ќ  "i0J"  i0J.2g  c  .3  Ԉ0    2._mlsl_.4.mgr.fellurbrott.i0J..݌`  Ќ  K|    K|/  10.gr.K|//݌ " Ќ     110.gr.lagannaorWastsvo: #   Skattranns;knarstj;rileggursektirskv.109.gr.nemamlisvsaWtilmeWferWarhj  $ lgreglusamkvmtfyrirmlumrkissaks;knaraskv.121.gr.Skj;tamkvrWunskattrann !W% s;knarstj;raumsektirtil_yfirskattanefndar_.Skattranns;knarstj;rikemurframafhlfuhins J""& opinberafyrirnefndinniviWmeWferWmlsins.UmmeWferWmlahj_yfirskattanefnd_Ԁfereftir #' lgumum_yfirskattanefnd_,nr.30/1992.BrskurWir_yfirskattanefndar_Ԁumsektireru_fullnaWar #( rskurWir_Ԁstj;rnsUslustigi. $ )   ViWkvrWunsektarskalskattranns;knarstj;rihafahliWsj;nafeWliogumfangibrota. v%N!* SektirgetanumiWfr100Ys.kr.til100millj.kr._SektarkvrWun_ԀsamkvmtkvWiYessu A&"+  skallokiWinnansexmnaWafrYvaWranns;knskattranns;knarstj;ralauk.  '",   Skattranns;knarstj;raerheim&   iltaWkvarWasektlgrienlgmarksektarskv.109.gr.ef ( mlsatvikeWaaWstWur_skattaWila_'(5ԀmlasrstaklegameWYv,svosemef_skattaWili_ԀhefurleiW  rtt_skattskil_Ԁsn,endahafiveriWstaWinskilverulegumhluta_skattfjrhWar_ԀeWamlsbtur  erumiklar. a   Sendaskalrkissaks;knaraskryfirmlsemlokiWersamkvmtYessukvWi.Telji_rkis T, saks;knari_ԀaWsaklausmaWurhafiveriWltinngangastundir_sektarkvrWun_Ԁskv.2.mgr.eWa  mlalokhafiveriWfjarstWaWWruleytigeturhannboriWmliWundird;maratil_;nUtingar_  kvrWunskattranns;knarstj;ra.     Skattranns;knarstj;rigeturvsaWmlitilranns;knarlgregluafsjlfsdWum.  X   _Skattakrfu_Ԁmhafauppiogdmasakamlivegnabrotalgunum. K #    SektirfyrirbrotgegnlgumYessumrennarkissj;W.      _Vararefsing_Ԁfylgirekki_sektarkvrWun_Ԁskattranns;knarstj;ra.Uminnheimtusektagilda    smureglurogumskattasamkvmtlgumYessum,YarmeWalumlgtaksrtt.     Skskv.109.gr.fyrnistsexrummiWaWviWupphafranns;knarvegumskattranns;kn wO  arstj;ra,endaverWiekki;eWlilegartafirranns;knmlseWakvrWunrefsingar.X;fyrnist B  skskv.109.gr.vegnateknaogeigna_lgskattarkjum_Ԁturum.    K|    K|>  11.gr.K|>5>݌ {  Ќ     eftir1.mgr.121.gr.lagannakemurnUmlsgrein,svohlj;Wandi: nF   _Rkissaks;knari_ԀseturnnarifyrirmliumhvaWamlumskulivsaWtilranns;knarlg 9 reglu.kvrWunumhvortvsaberimlitilranns;knarlgreglusamrmiviWfyrirmli  rkissaks;knaraerekki_kranleg_._Rkissaks;knari_ԀgeturgefiWskattranns;knarstj;rafyrirmli  umaWvsaeinstkummlumtillgreglusemhonumerskyltaWhlta. r O|    O|LA  II.KAFLIO|LAsA݌ 0 Ќ   N     NA  BreytinglgumumstaWgreiWsluopinberragjalda,nr.45/1987.NA B݌  Ќ    K|    K|B  12.gr.K|BB݌  Ќ     0staWorWanna?skattranns;knarstj;rarkisins og?skattranns;knarstj;rirkisins  i 1.mgr.,tvvegis2.mgr.og4.mgr.25.gr.,2.og3.mgr.26.gr.og3.mgr.31.gr.laganna \4 kemur,viWeigandi_beygingarfalli_:skattranns;knarstj;ri. ' K|    K|D  13.gr.K|DD݌  Ќ     0staWorWanna?vsartilhans 2._mlsl_.2.mgr.26.gr.lagannakemur:felurhonum. `  K|    K|F  14.gr.K|F.F݌ " Ќ     3._mlsl_.2.mgr.og2._mlsl_.6.mgr.30.gr.lagannafallabrott. # K|    K|>G  15.gr.K|>GeG݌ !W% Ќ     undan31.gr.lagannakemurnUgrein,30.gr.a,svohlj;Wandi: J""&   EfmliervsaWtilmeWferWarhjlgregluverWurekkilagtlagskv.30.gr.meWanml #' ertilranns;knareWa_saks;knar_. #(   Telji_hraWssaks;knari_ԀekkitilefnitilaWljkaranns;knmlseWafellihannmlniWuraW $ ) hlutatileWaaWlluleytiskalhannendursendamliWtilrkisskattstj;ra.Geturrkisskattstj;ri v%N!* Ylagtlagskv.30.gr.;hWYvhvort_endurkvrWun_ԀeftirkvWumlagaYessarahafi A&"+  YegarfariWfram.  '", _  GefihraWssaks;kna&   ritkrusemleiWirtilsUknueWasakfellingarmeWendanlegum ( d;miverWurlagekkila'(kKgtvegnaYeirrakruatriWasemYarkomufram.SUknakemurY;  ekkivegfyrirendurkvrWunskattaoggjaldasamkvmtkvWumlagaYessara.    LgreglageturkveWiWaWmlsemertilranns;knarvegnaskattalagabrotsskuliendursent a tilskattyfirvaldatilmeWferWarogkvrWunarefekkierutalinfyrirhendiskilyrWifyrirtgfu T, kruvegnameintrarrefsiverWrarhttsemi.  K|    K|3N  16.gr.K|3NZN݌   Ќ     EftirfarandibreytingarverWa31.gr.laganna:  X ! !"i0J"  i0J:O2g  a  .3  Ԉ0    1.mgr.orWastsvo:i0J:OgO݌K #  Ќ  "k;"  k;-P0  2g3  0     v Skattranns;knarstj;rileggursektirskv.30.gr.nemamlisvsaWtilmeWferWarhj    lgreglu,sbr.5.mgr.Skj;tamkvrWunskattranns;knarstj;ratilyfirskattanefndarog    kemurhannframafhlfuhinsopinberafyrirnefndinniviWmeWferWmlsins.UmmeW   ferWmlahjyfirskattanefndfereftirlgumumyfirskattanefnd.BrskurWiryfirskatta wO  nefndarumsektirerufullnaWarrskurWirogfylgirYeimekkivararefsing.k;-PZP݌B  Ќ  "i0J"  i0J;S2g  b  .3  Ԉ0    2.mgr.orWastsvo:i0J;ShS݌   Ќ  "k;"  k;.T0  2g3  0     v ViWkvrWunsektarskattranns;knarstj;raskalhafahliWsj;nafeWliogumfangi   brota.SektirgetanumiWfr100Ys.kr.til100millj.kr.SektarkvrWunsamkvmt {  kvWiYessuskallokiWinnansexmnaWafrYvaWranns;knskattranns;knarstj;ra nF lauk.k;.T[T݌9 Ќ  "i0J"  i0J~V2g  c  .3  Ԉ0    eftir2.mgr.kemurnUmlsgrein,svohlj;Wandi:i0J~VV݌ Ќ  "k;"  k;W0  2g3  0     v Skattranns;knarstj;raerheimiltaWkvarWasektlgrienlgmarksektarskv.30.gr.  efmlsatvikeWaaWstWurskattaWilamlasrstaklegameWYv,svosemefskattaWili r hefurleiWrttskattskilsn,endahafiveriWstaWinskilverulegumhlutaskattfjrhWar e= eWamlsbturerumiklar.k;WW݌0 Ќ  "i0J"  i0JZ2g  d  .3  Ԉ0    OrWin?svoogeftir;sksakborningsefhannvillekkihltaYvaWmlhansverWiafgreitt  afyfirskattanefndskv.1.mgr. 4.mgr.fallabrott.i0JZ/Z݌ Ќ  O|    O|[  III.KAFLIO|[[݌ \4 Ќ   N     N0\  BreytinglgumumstaWgreiWsluskattsfjrmagnstekjur,nr.94/1996.N0\Z\݌ ' Ќ    K|    K|]  17.gr.K|]5]݌  Ќ     EftirfarandibreytingarverWa14.gr.laganna:  ! !"i0J"  i0J^2g  a  .3  Ԉ0    2.mgr.fellurbrott.i0J^B^݌`  Ќ  "i0J"  i0J_2g  b  .3  Ԉ0    FyrirsgnundangreininniorWastsvo:Rkisskattstj;ri.i0J_4_݌S+! Ќ  K|    K|*`  18.gr.K|*`Q`݌ # Ќ     0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.og?skattranns;knarstj;rirkisins   $ 2.mgr.15.gr.lagannaogsmuorWahvarvetnaannarsstaWarlgunum,nema14.gr., !W% kemur,viWeigandibeygingarfalli:skattranns;knarstj;ri. J""& K|    K|+b  19.gr.K|+bRb݌ #( Ќ     0staWorWanna?tilkynnaYaWskattranns;knarstj;rarkisinssemtekurkvrWun 2.mlsl. $ ) 1.mgr.16.gr.lagannakemur:beinaYvtilskattranns;knarstj;raaWkveWa. v%N!* K|    K|c  20.gr.K|cc݌  '", Ќ     0staWorWsins?p;stlagningu 2.mlsl.6.mgr.17.gr.lagannakemur:dagsetningu. '#- ЇK|    K|d  21.gr.K|d e݌ ( Ќ     3.mlsl.2.mgr.og2.mlsl.6.mgr.19.gr.lagannafallabrott.  K|    K|e  22.gr.K|ef݌ a Ќ     EftirfarandibreytingarverWa20.gr.laganna: T, ! !"i0J"  i0Jf2g  a  .3  Ԉ0    0staW1.og2.mlsl.1.mgr.komaYrrnUirmlsliWir,svohlj;Wandi:Skattranns;knar  stj;rileggursektirskv.19.gr.nemamlisvsaWtilmeWferWarhjlgreglusam  kvmtfyrirmlumrkissaks;knara,sbr.5.mgr.Skj;tamkvrWunskattranns;knar   stj;raumsektirtilyfirskattanefndarogkemurhannframafhlfuhinsopinberafyrir  X nefndinniviWmeWferWmlsins.UmmeWferWmlahjyfirskattanefndfereftirlgumum K #  yfirskattanefnd.i0Jfg݌   Ќ  "i0J"  i0J$j2g  b  .3  Ԉ0    0staW1.!4.mlsl.2.mgr.komaYrrnUirmlsliWir,svohlj;Wandi:ViWsektarkvrWun    eftir1.mgr.erskattranns;knarstj;raheimiltaWgefaaWilakostaWljkarefsimeWferW   mlsmeWYvaWgreiWasekttilrkissj;Ws.ViWkvrWunsektarskalhafahliWsj;nafeWli wO  ogumfangibrota.SektirgetanumiWfr100Ys.kr.til100millj.kr.i0J$jQj݌B  Ќ  "i0J"  i0Jl2g  c  .3  Ԉ0    eftir2.mgr.kemurnUmlsgrein,svohlj;Wandi:i0Jlm݌   Ќ  "k;"  k;n0  2g3  0     v Skattranns;knarstj;raerheimiltaWkvarWasektlgrienlgmarksektarskv.19.gr.   efmlsatvikeWaaWstWurskattaWilamlasrstaklegameWYv,svosemefskattaWili {  hefurleiWrttskattskilsn,endahafiveriWstaWinskilverulegumhlutaskattfjrhWar nF eWamlsbturerumiklar.k;n2n݌9 Ќ  "i0J"  i0Jop2g  d  .3  Ԉ0    0staW2.mlsl.4.mgr.komatveirnUirmlsliWir,svohlj;Wandi:Skattranns;knarstj;ri  vsartilhansmlumsamrmiviWfyrirmlirkissaks;knaraumranns;knogsaks;kn  vegnaskattalagabrota.HanngeturjafnframtvsaWmlitilmeWferWarhjlgregluaf r sjlfsdWum.i0Jopp݌e= Ќ  "i0J"  i0Jr2g  e  .3  Ԉ0    0staWorWanna?sekta,eryfirskattanefndrskurWar 2.mlsl.6.mgr.kemur:Yeirra.i0Jrr݌0 Ќ  "i0J"  i0Jt2g  f  .3  Ԉ0    0staWorWanna?skattranns;knarstj;rarkisinseWaRanns;knarlgreglurkisins 1.  mlsl.7.mgr.kemur:skattranns;knarstj;raeWahraWssaks;knara.i0Jt;t݌ Ќ  O|    O|u  IV.KAFLIO|uu݌ \4 Ќ   N     NVv  Breytinglgumumyfirskattanefnd,nr.30/1992.NVvv݌ ' Ќ    K|    K|w  23.gr.K|w?w݌  Ќ     1.mlsl.1.mgr.2.gr.lagannaorWastsvo:YfirskattanefndrskurWarkrumlumvegna  skatta,gjaldaogsektasemlagWarerueWakvarWaWarafrkisskattstj;raeWaskattrann `  s;knarstj;raumboWihans. S+! K|    K|x  24.gr.K|xy݌ # Ќ     OrWiW?rkisins 3.mgr.3.gr.lagannafellurbrott.  $ K|    K|y  25.gr.K|yz݌ J""& Ќ     EftirfarandibreytingarverWa1.mgr.22.gr.laganna: #' ! !"i0J"  i0Jz2g  a  .3  Ԉ0    ViW1.mlsl.btist:eWaYvhafilokiWmeWsektarkvrWunskattranns;knarstj;ra.i0Jz{݌#( Ќ  "i0J"  i0J4|2g  b  .3  Ԉ0    OrWiW?rkisins 3.mlsl.fellurbrott.i0J4|a|݌$ ) Ќ  "i0J"  i0JG}2g  c  .3  Ԉ0    eftirorWinu?sekta 3.mlsl.kemur:ogYegarkvrWunsektahefurveriWkrW.i0JG}t}݌v%N!*    A&"+ O|    O|~  V.KA&   FLIO|~~݌ ( Ќ   N     NW  Breytinglgumuminnheimtuopinberraskattaoggjalda,nr.150/2019.NW݌  Ќ    K|    K|/  26.gr.K|/V݌  Ќ     0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.og?skattranns;knarstj;rirkisins  a 2.mgr.14.gr.lagannaogsmuorWahvarvetnaannarsstaWarlgunumkemur,viWeigandi T, beygingarfalli:skattranns;knarstj;r'(~i.  O|    O|1  VI.KAFLIO|1X݌   Ќ   N     Nł  BreytinglgumumvirWisaukaskatt,nr.50/1988.Nł݌  X Ќ    K|    K|  27.gr.K|݌ K #  Ќ     0staWorWanna?tilkynntskattranns;knarstj;rarkisinsgrunumskattsvikeWarefsiverW    brot 3.mlsl.4.mgr.25.gr.lagannakemur:hafifaliWskattranns;knarstj;raeWaeftiratvik    umtilkynnthraWssaks;knarasamkvmtfyrirmlumrkissaks;knaraumranns;knogsak   s;knvegnabrota. wO  K|    K|҅  28.gr.K|҅݌    Ќ     EftirfarandibreytingarverWa26.gr.laganna:   ! !"i0J"  i0Jن2g  a  .3  Ԉ0    0staWorWanna?viWembttiskattranns;knarstj;rarkisins 3.mlsl.6.mgr.kemur:hj {  skattranns;knarstj;ra.i0Jن݌nF Ќ  "i0J"  i0JY2g  b  .3  Ԉ0    0staWorWanna?skalhanntilkynnaYaWskattranns;knarstj;rarkisinssemkveWurum 9 framhaldmlsins 7.mgr.kemur:ferskattranns;knarstj;rimeWmeWferWmlsinsog  geturlokiWYvmeWkvrWunsektar.i0JY݌ Ќ  K|    K|f  29.gr.K|f݌ e= Ќ     eftir27.gr.BlagannakemurnUgrein,27.gr.C,svohlj;Wandi: 0   EfmliervsaWtilmeWferWarhjlgregluverWurekkilagtlagskv.1.og2.mgr.27.gr.  meWanmlertilranns;knareWasaks;knar.    TeljihraWssaks;knariekkitilefnitilaWljkaranns;knmlseWafellihannmlniWuraW i hlutatileWalluleytiskalhannendursendamliWtilrkisskattstj;ra.Geturrkisskattstj;ri \4 Ylagtlagskv.1.og2.mgr.27.gr.;hWYvhvortendurkvrWunskv.26.gr.hafiYegar ' fariWfram.    GefihraWssaks;knaritkrusemleiWirtilsUknueWasakfellingarmeWendanlegum  d;miverWurlagekkilagtvegnaYeirrakruatriWasemYarkomufram.SUknavegnakrfu `  umrefsingukemurY;ekkivegfyrirendurkvrWunvirWisaukaskattsskv.26.gr. S+!   LgreglageturkveWiWaWmlsemertilranns;knarvegnaskattalagabrotsskuliendursent " tilskattyfirvaldatilmeWferWarogkvrWunarefekkierutalinfyrirhendiskilyrWifyrirtgfu # kruvegnameintrarrefsiverWrarhttsemi.  $ K|    K|  30.gr.K|݌ J""& Ќ     0staWorWanna?skattranns;knarstj;rirkisins tvvegis5.mgr.28.gr.og?skattrann #' s;knarstj;rarkisins 1.mgr.38.gr.lagannaogsmuorWahvarvetnaannarsstaWar #( lgunumkemur,viWeigandibeygingarfalli:skattranns;knarstj;ri. $ ) K|    K|  31.gr.K|݌ A&"+ Ќ     3.mlsl.2.mgr.39.gr.lagannafellurbrott.  '", _ '#- K|    K|ē  32.gr.K|ē݌ ( Ќ     EftirfarandibreytingarverWa41.gr.laganna:  ! !"i0J"  i0J˔2g  a  .3  Ԉ0    0staW1.!3._mlsl_.1.mgr.komafimmnUir_mlsliWir_,svohlj;Wandi:Skattranns;knarstj;ri  leggursektirskv.40.gr.nemamlisvsaWtilmeWferWarhjlgregluskv.4.mgr.ViW a meWferWmlsinshjskattranns;knarstj;raskalgtakvWalagaumtekjuskatt,eftirYv T, semviW,ogveita_sakborningi_ԀkostaWtakatilvarna.Skj;tamkvrWunskatt  ranns;knarstj;raumsektirtil_yfirskattanefndar_.Skattranns;knarstj;rikemurframaf  hlfuhinsopinberafyrirnefndinniviWmeWferWmlsins.UmmeWferWmlahj_yfir   skattanefnd_Ԁfereftirlgumum_yfirskattanefnd_.i0J˔݌ X Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna?XrttfyrirkvWi1.mgr.erskattranns;knarstj;rarkisinseWalg K #  lrWumfulltrahans 1._mlsl_.2.mgr.kemur:ViWkvrWunsektarskv.1.mgr.er    skattranns;knarstj;ra.i0J݌   Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?6millj.kr. 3._mlsl_.2.mgr.kemur:100millj.kr.i0Jƛ݌  Ќ  "i0J"  i0J2g  d  .3  Ԉ0    4._mlsl_.2.mgr.fellurbrott.i0J@݌wO  Ќ  "i0J"  i0J/2g  e  .3  Ԉ0    eftir2.mgr.kemurnUmlsgrein,svohlj;Wandi:i0J/\݌B  Ќ  "k;"  k;I0  2g3  0     v Skattranns;knarstj;raerheimiltaWkvarWasektlgrienlgmarksektarskv.40.gr.    efmlsatvikeWaaWstWur_skattaWila_ԀmlasrstaklegameWYv,svosemef_skattaWili_   hefurleiWrtt_skattskil_Ԁsn,endahafiveriWstaWinskilverulegumhluta_skattfjrhWar_ {  eWamlsbturerumiklar.k;Iv݌nF Ќ  "i0J"  i0J32g  f  .3  Ԉ0    4.mgr.orWastsvo:i0J3`݌9 Ќ  "k;"  k;&0  2g3  0     v Skattranns;knarstj;rigeturvsaWmlitilranns;knarlgregluafsjlfsdWumeWa  samrmiviWfyrirmlirkissaks;knaraumranns;knogsaks;knvegna_skattalagabrota_.k;&S݌ Ќ  "i0J"  i0J2g  g  .3  Ԉ0    OrWin?er_yfirskattanefnd_ԀrskurWar 2._mlsl_.6.mgr.fallabrott.i0J*݌r Ќ  O|    O|l  _VII_.KAFLIO|l݌ 0 Ќ   N     N!  Breytinglgumumrsreikninga,nr.3/2006.N!K݌  Ќ    K|    K|ߧ  33.gr.K|ߧ݌  Ќ     EftirfarandibreytingarverWa125.gr.laganna: i ! !"i0J"  i0J2g  a  .3  Ԉ0    0staWorWanna?skattranns;knarstj;rirkisins 2._mlsl_.1.mgr.og2._mlsl_.2.mgr.og \4 orWanna?skattranns;knarstj;rarkisins 3.mgr.kemur:skattranns;knarstj;ri;og: ' skattranns;knarstj;ra.i0J݌ Ќ  "i0J"  i0J$2g  b  .3  Ԉ0    0staWorWanna?svoogeftir;sk_skunautar_ԀefhannvillekkihltaYvaWmliWverWi  fengiW_yfirskattanefnd_Ԁtilrlausnar 3._mlsl_.1.mgr.og2._mlsl_.2.mgr.kemur:eWa `  efhannteluraWmliWfalliundirfyrirmlirkissaks;knaraumranns;knogsaks;kn S+! vegna_skattalagabrota_.i0J$Q݌" Ќ  "i0J"  i0J+2g  c  .3  Ԉ0    0staWorWanna,,_Yfirskattanefnd_ԀrskurWar 1._mlsl_.2.mgr.kemur:Skattranns;knar # stj;rirskurWarum.i0J+X݌ $ Ќ  O|    O|  _VIII_.KAFLIO|݌ J""& Ќ   N     N  Breytinglgumumb;khald,nr.145/1994.N݌ #' Ќ    K|    K|U  34.gr.K|U|݌ #( Ќ     EftirfarandibreytingarverWa41.gr.laganna: $ ) ! !"i0J"  i0J\2g  a  .3  Ԉ0    0staWorWanna?Skattranns;knarstj;rirkisins 2._mlsl_.1.mgr.og2._mlsl_.2.mgr.og v%N!* orWanna?skattranns;knarstj;rarkisins 4.mgr.kemur:Skattranns;knarstj;ri;og: A&"+  skattranns;knarstj;ra.i0J\݌ '", Ќ  _"i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna&   ?ranns;knarlgregluafsjlfsdWum,svoogeftir;skskunauts,efhann ( villeigihltaY'(evaWmliWverWifengiWyfirskattanefndtilrlausnar 2.mlsl.1.mgr.  kemur:hraWssaks;knaraafsjlfsdWumeWateljihannaWmliWfalliundirfyrirmli  rkissaks;knaraumranns;knogsaks;knvegnaskattalagabrota.i0J݌a Ќ  "i0J"  i0J}2g  c  .3  Ԉ0    0staWorWanna,,YfirskattanefndrskurWar 1.mlsl.2.mgr.kemur:Skattranns;knar T, stj;rirskurWarum.i0J}݌ Ќ  O|    O|  IX.KAFLIO|݌   Ќ   N     N  BreytinglgumumerfWafjrskatt,nr.14/2004.N݌  X Ќ    K|    K|M  35.gr.K|Mt݌ K #  Ќ     0staWorWanna?skalhanntilkynnaYaWskattranns;knarstj;rarkisinssemkveWurum    framhaldmlsins 4.mgr.10.gr.lagannakemur:felurhannskattranns;knarstj;raaW    kveWaumframhaldmlsins.   K|    K|  36.gr.K|B݌ B  Ќ     0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.12.gr.lagannaog?skattrann    s;knarstj;rirkisins 1.mlsl.2.mgr.smugreinarkemur:skattranns;knarstj;ra;og:skatt   ranns;knarstj;ri. {  O|    O|  X.KAFLIO|݌ 9 Ќ   N     N  Breytinglgumumolugjaldogkl;metragjald,nr.87/2004.N݌  Ќ    K|    K|U  37.gr.K|U|݌  Ќ     4.mgr.18.gr.lagannaorWastsvo: r   Hafirkisskattstj;rigrunumskattsvikeWaaWrefsiverWbrotlgumumb;khaldhafiveriW e= framinfelurhannskattranns;knarstj;raaWkveWaumframhaldmlsinssemgeturlokiWmeW 0 kvrWunsektar.MligeturY;lokiWnYessaWYaWsfaliWskattranns;knarstj;raendas  einvrWunguumaWrWabrotervarWarrefsinguskv.4.eWa5.mgr.19.gr.,sbr.4.mgr.20.  gr. i K|    K|f  38.gr.K|f݌ ' Ќ     EftirfarandibreytingarverWa20.gr.laganna:  ! !"i0J"  i0Jm2g  a  .3  Ԉ0    0staWorWanna?YfirskattanefndrskurWar 1.mlsl.1.mgr.kemur:Skattranns;knar  stj;rileggur.i0Jm݌`  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    eftir1.mlsl.1.mgr.kemurnUrmlsliWur,svohlj;Wandi:Skj;tamkvrWunskatt S+! ranns;knarstj;raumsektirtilyfirskattanefndarogkemurhannframafhlfuhinsopin " berafyrirnefndinniviWmeWferWmlsins.i0J ݌# Ќ  "i0J"  i0J2g  c  .3  Ԉ0    3.mlsl.1.mgr.fellurbrott.i0J݌ $ Ќ  "i0J"  i0J2g  d  .3  Ԉ0    2.mgr.orWastsvo:i0J ݌!W% Ќ  "k;"  k;0  2g3  0     v Skattranns;knarstj;rigeturvsaWmlitilranns;knarlgregluafsjlfsdWum.k;݌J""& Ќ  "i0J"  i0J 2g  e  .3  Ԉ0    OrWiW?rkisins 1.mlsl.3.mgr.og1.mlsl.4.mgr.fellurbrott.i0J 8݌#' Ќ  "i0J"  i0J;2g  f  .3  Ԉ0    0staWorWanna?skattranns;knarstj;rarkisinseWarkislgreglustj;ra 8.mgr.kemur: #( skattranns;knarstj;raeWahraWssaks;knara.i0J;h݌$ )    v%N!* O|    O|  XI.KA& ,  FLIO|݌ ( Ќ   N     N  Breytinglgumumrttindiogskyldurstarfsmannarkisins,nr.70/1996.N݌  Ќ    K|    K|}  39.gr.K|}݌  Ќ     0staWorWanna?skattranns;knarstj;rirkisin',(Ds 10.tlul.1.mgr.22.gr.lagannakemur: a skattranns;knarstj;ri. T, O|    O|  XII.KAFLIO| ݌  Ќ   N     Nz  Breytinglgumumskattlagningukolvetnisvinnslu,nr.109/2011.Nz݌   Ќ    K|    K|N  40.gr.K|Nu݌  X Ќ     0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.22.gr.lagannakemur:skattrann K #  s;knarstj;ra.    O|    O|  XIII.KAFLIO|݌   Ќ   N     N2  Breytinglgumumvinnslupers;nuupplUsingalggslutilgangi,nr.75/2019.N2\݌ wO  Ќ    K|    K|  41.gr.K|>݌ B  Ќ     0staWorWanna?skattranns;knarstj;rirkisins 11.tlul.2.gr.lagannakemur:skattrann    s;knarstj;ri.   K|    K|g  42.gr.K|g݌ nF Ќ     LgYessiWlastgildi1.ma2021. 9   Rkisskattstj;riskaltakaviWllum;loknummlumskattranns;knarstj;rarkisinshvaWa  stigisemYaukunnaaWstandaYegarlgYessiWlastgildi.Xannigskalrkisskattstj;ritaka  viWllumranns;knum,sektarkvrWunum,krumlum,erindum,fyrirspurnumogWrum r YeimmlumYarsemskattranns;knarstj;rirkisinshefurekkilokiWmlsmeWferWsamkvmt e= YeimlgumsemhonumerfalinframkvmdviWsameininguembttanna.Jafnframtfrist 0 bnaWurogrWstfunarrtturYeimbankareikningumsemskattranns;knarstj;rirkisinsnUtir  tengslumviWstarfsemisnayfirtilrkisskattstj;ra.  N     N  kvWitilbrWabirgWa.N݌ \4 Ќ      Starfsmennskattranns;knarstj;rarkisinssemerustarfiYegarlgYessiWlastgildiverWa ' starfsmennhjembttirkisskattstj;raogferumrttstarfsmannatilstarfahjembtti  rkisskattstj;raeftirkvWumlagaumrttindiogskyldurstarfsmannarkisins,nr.70/1996,  oglagaumrttarstWustarfsmannaviWaWilaskiptiaWfyrirtkjum,nr.72/2002,einsogviW `  hverjusinni.kvWiumauglUsingaskyldu7.gr.laganr.70/1996gildaekkiviWrWstfun S+! starfasamkvmtYessukvWi. "   ViWgildistkulagaYessaraverWaembttiskattranns;knarstj;rarkisinsogrkisskattstj;ra # sameinuW.EkkiergertrWfyriraWembttiWskattranns;knarstj;rirkisinsskv.10.tlul.1.  $ mgr.22.gr.lagaumrttindiogskyldurstarfsmannarkisins,nr.70/1996,eWaalmennstrf !W% verWilgWniWurheldurflytjistYautilrkisskattstj;raviWsameininguna. J""&