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B    EftirfarandibreytingarverWa9.gr.laganna:     (g00_ikmo"i0J"  i0J92g  a  .3  Ԉ0    eftir1.mlsl.komatveirnUirmlsliWir,svohlj;Wandi:SamaviWumkaup_stj;rnar   manns_ԀhlutumeWahlutabrfumsamkvmt_kauprtti_Ԁflagisemhannerstj;rnarmaWur {  efflagiWfellurundir3.tlul.3.gr.lagaumstuWningviWnUskpunarfyrirtki,nr. nF 152/2009,YvriYegarviWskiptinerugerW.Umskattlagninguframangreindratekna 9 stj;rnarmannaferskv.1.mgr.66.gr.i0J9f݌ Ќ  "i0J"  i0Jb 2g  b  .3  Ԉ0    0staWorWanna?brfineruseld 3.mlsl.kemur:eigendaskiptiverWahlutabrfunum.i0Jb ݌ Ќ   _ikmo(%00  2.gr. e= .   EftirfarandibreytingarverWa18.gr.laganna: 0  (g00_ikmo"i0J"  i0J: 2g  a  .3  Ԉ0    ViW1.mgr.btistnUrmlsliWur,svohlj;Wandi:LgaWilaerheimiltaWfrestayfirtvenn  ram;tskattlagninguhagnaWarsemmyndasthefurviWumbreytingu_skuldabrfs_ԀmeW  breytirttihlutiflagisemfellurundir3.tlul.3.gr.lagaumstuWningviWnUskp i unarfyrirtki,nr.152/2009,YvriYegarviWskiptinerugerW.i0J: g ݌\4 Ќ  "i0J"  i0J2g  b  .3  Ԉ0    ViW2.mgr.btastfj;rirnUirmlsliWir,svohlj;Wandi:Skiptieinstaklingurutanatvinnu ' rekstrarhlutum_sprotafyrirtki_Ԁfyrireignarhluti_nUstofnuWu_Ԁflagi,skv.1.tlul.1.  mgr.2.gr.,hanseiguskuluskiptinsemslkekkihafafrmeWsrskattskyldartekjur  fyrirYannsemhlutinaltafhendi.SkalkaupverWYeirraeignarhlutasemhanneignast `  viWskiptinkvarWastjafntkaupverWiYeirrahlutasemltinvoruafhendi.MeW_sprota S+! fyrirtki_ԀerttviWflagsemfellurundir3.tlul.3.gr.lagaumstuWningviWnUskp " unarfyrirtki,nr.152/2009,erinnan_strWarmarka_Ԁ2.tlul.3.mgr.1.tlul.BliWar1. # mgr.30.gr.,hefurfyrirskiptinvariWmeiraen10%afveltuviWurkenndaranns;kna  $ og_Yr;unarstarfsemi_ԀogerstofnaWYeimtilgangi.RWherraerheimiltaWkveWaum !W% framkvmdkvWisinsreglugerW,m.a.skilgreiningu_sprotafyrirtki_.i0J݌J""& Ќ   _ikmo(%00   3.gr. #(   3.mgr.49.gr.lagannaorWastsvo: $ )   Til_frdrttarbrra_Ԁvaxtaskv.1.mgr.1.tlul.31.gr.teljastvextiraffjrmlagerningum v%N!* semfaraskalmeWsem_fjrskuld_Ԁ_reikningsskilum_Ԁogjafnframtuppfyllakrfurtilmyndunar A&"+  _eiginfjrgrunns_Ԁ_fjrmlafyrirtkis_,skv.84.gr.blagaumfjrmlafyrirtki,nr.161/2002.  '",; _Skilyrtirvextirerufyrstgjaldfranlegir&   YegarskilyrWitilgreiWsluYeirraeruuppfyllt.Vextir ( semskuldarihefurvalumaWgreiWaeWa'(hԀgreiWaekkierugjaldfranlegirviWgreiWslu.  %    4.gr. a s  ViWkvWitilbrWabirgWaLXVIlgunumbtistnUmlsgrein,svohlj;Wandi: T,   Xrttfyrir1.mgr.98.gr.skalrkisskattstj;raheimilt,meWsamYykkirWherra,aWfresta  framlagningulagningarskrrfyrirhvertsveitarflagaWlokinnilagninguskattaWilarinu  2021vegnateknarsins2020vegnaaWstWnasemleiWirafheimsfaraldrik;r;nuveiru.     5.gr. K #    ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:      Xrttfyrir2.mgr.98.gr.skalrkisskattstj;raheimilt,meWsamYykkirWherra,aWfresta    framlagninguYeirraskattskrasemviWgildistkuYessakvWishafavegnaaWstWnasem   leiWirafheimsfaraldrik;r;nuveiruekkiveriWlagWarfram.Skattskrrsemsvohttarum wO  skululagWarframeigisWaren31.ma2022. B    II.KAFLI    Breytinglgumumyfirskattanefnd,nr.30/1992.  {  6.gr. nF %  ViW2.mgr.8.gr.lagannabtastYrrnUirmlsliWir,svohlj;Wandi:MlsaWiliskalltaggn 9 umtlagWankostnaWsinnfylgjakrfugerW.SuekkilgWframfullngjandiggnaWmati  yfirskattanefndar,YrttfyrirskorunYessefnis,skalhnhafnakrfuumgreiWslumls  kostnaWar.YfirskattanefnderheimiltaWendurskoWaYkvrWunefafsakanlegtverWurtaliW r aWmlsaWilihafiekkibttrannmrkumWurenrskurWurvarkveWinnupp. e=   7.gr.  A"  0staWorWanna?sexmenn 1.mlsl.1.mgr.9.gr.lagannakemur:fimmeWasexmenn.    8.gr. \4 #  EftirfarandibreytingarverWa13.gr.laganna: '  (g00_ikmo"i0J"  i0J$2g  a  .3  Ԉ0    1.mlsl.orWastsvo:Komiframkrutilyfirskattanefndarsemstj;rnvaldhefurtil  umsagnarskv.6.gr.upplUsingareWaggnsemekkilgufyrirviWhinakrWukvrWun  enstj;rnvaldteluraWeigiaWleiWatilverulegabreyttrarniWurstWumlinuerstj;rn `  valdiheimiltaWgefamlsaWilakostYvaWmlhansverWitekiWtilmeWferWaraWnUju S+! meWYeimhrifumaWkrantilyfirskattanefndarteljistafturklluW.i0J$;$݌" Ќ  "i0J"  i0J2'2g  b  .3  Ԉ0    0staWorWsins?rkisskattstj;ri 4.mlsl.kemur:stj;rnvald.i0J2'_'݌# Ќ   _ikmo(%00#  III.KAFLI !W%  BreytinglgumumstaWgreiWsluskattsfjrmagnstekjur,nr.94/1996.  J""& 9.gr. #' (  0staWorWanna?aWundanteknumarWisemthlutaWermilliflagaskv.1.tlul.1.mgr. #( 2.gr.laganr.90/2003,umtekjuskatt,meWsWaribreytingum 3.mgr.4.gr.lagannakemur: $ ) aWundanskilinnifjrhWarWssemthlutaWereWagreiddurafflgumskv.1.tlul.1.mgr. v%N!* 2.gr.tilhlutaflaga,sbr.1.tlul.1.mgr.2.gr.,ogflagaogsamlagasemfallaundir2.tlul. A&"+ 1.mgr.2.gr.lagaumtekjuskatt,nr.90/2003.  '",  '#-   10.gr. ( ,  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:    ViWinnlausnlangtmakrfum,svosemspariskrteinumrkissj;WseiguaWilasemskatt  skyldireruskv.2.gr.eftirtldumtmabilum,skalhagaafdrttistaWgreiWslumeWeftir a farandihtti: T, "i0J"  i0J-2%  1  .3  Ԉ0    affllnumvxtumsemfllutilfrogmeW1.janar1997tilogmeW30.jn2009  10%,i0J--݌ Ќ  "i0J"  i0J/2%  2  .3  Ԉ0    affllnumvxtumsemfllutilfrogmeW1.jl2009tilogmeW31.desember2009   15%,i0J/L/݌ X Ќ  "i0J"  i0Jo02%  3  .3  Ԉ0    affllnumvxtumsemfllutilfrogmeW1.janar2010tilogmeW31.desember2010 K #  18%,i0Jo00݌   Ќ  "i0J"  i0J12%  4  .3  Ԉ0    affllnumvxtumsemfllutilfrogmeW1.janar2011tilogmeW31.desember2017    20%,i0J11݌  Ќ  "i0J"  i0J32%  5  .3  Ԉ0    affllnumvxtumsemfllutilfrogmeW1.janar201822%.i0J3@3݌wO  Ќ    IV.KAFLI     Breytinglgumumaukatekjurrkissj;Ws,nr.88/1991.    11.gr. {  24  ViW13.gr.lagannabtasttveirnUirtluliWir,svohlj;Wandi: nF  (g00_ikmo"i0J"  i0J52g  a  .3  Ԉ0    SkrningflagatilalmannaheillameWstarfsemiyfirlandamri.YYI83.000kr.i0J55݌9 Ќ  "i0J"  i0J72g  b  .3  Ԉ0    SkrningannarraflagaeWaaWilasemfallaundir4.og/eWai0J7@7݌ Ќ      5.tlul.2.gr.lagaumfyrirtkjaskr,nr.17/2003.?25.000kr.   _ikmo(%00O5  12.gr. e= B9  EftirfarandibreytingarverWa1.mgr.14.gr.laganna: 0 ! ! (g00_ikmo"i0J"  i0Jx:2g  a  .3  Ԉ0    0staWfjrhWarinnar?5.500kr. 5.tlul.kemur:6.100kr.i0Jx::݌ Ќ  "i0J"  i0J;2g  b  .3  Ԉ0    0staWfjrhWarinnar?11.000kr. 6.tlul.kemur:12.200kr.i0J;;݌ Ќ  "i0J"  i0J<2g  c  .3  Ԉ0    0staWfjrhWarinnar?4.200kr. 7.tlul.kemur:4.600kr.i0J<<݌i Ќ  "i0J"  i0J=2g  d  .3  Ԉ0    0staWfjrhWarinnar?4.200kr. 8.tlul.kemur:5.300kr.i0J=#>݌\4 Ќ  "i0J"  i0J?2g  e  .3  Ԉ0    0staWfjrhWarinnar?7.800kr. 9.tlul.kemur:12.200kr.i0J?L?݌' Ќ  "i0J"  i0JI@2g  f  .3  Ԉ0    ViWbtistnUrtluliWur,svohlj;Wandi:FyrirtgfuknnunarvottorWs4.500kr.i0JI@v@݌ Ќ   _ikmo(%009  & , V.KAFLI `   Breytingalmennumhegningarlgum,nr.19/1940.  S+! 13.gr. "  B  EftirfarandibreytingarverWa262.gr.laganna:',B # ! ! (g00_ikmo"i0J"  i0JC2g  a  .3  Ԉ0    eftirorWinu?virWisaukaskatt 1.mlsl.1.mgr.kemur:sbr.og1.og2.mgr.19.gr.  $ lagaumstaWgreiWsluskattsfjrmagnstekjur,1.mgr.16.gr.lagaumerfWafjrskatt,sbr. !W% og1.mgr.13.gr.lagaumfjrsUsluskatt,og1.mgr.12.gr.lagaumstimpilgjald.i0JCC݌J""& Ќ  "i0J"  i0JE2g  b  .3  Ԉ0    eftirorWinu?virWisaukaskatt 2.mgr.kemur:3.mgr.19.gr.lagaumstaWgreiWslu #' skattsfjrmagnstekjur,2.mgr.13.gr.lagaumfjrsUsluskatt.i0JEF݌#(    _ikmo(%00AC_ $ )   &   VI.KAFLI (  BreytinglgumumRkistvarpiW,fjlmiWilalmannaYgu,nr.23/2013.   14.gr.  >H  0staWorWanna?framlagninglagningarskrr 4.mlsl.3.mgr.14.gr.lagannakemur: a loklagningar.'(JH T,   VII.KAFLI   BreytinglgumummlefnialdraWra,nr.125/1999.    15.gr.  X I  0staWorWanna?framlagninglagningarskrr og?framlagningulagningarskrr %fԀ3. K #  mlsl.3.mgr.10.gr.lagannakemur:loklagningar.      VIII.KAFLI    BreytinglgumumvirWisaukaskatt,nr.50/1988.  wO  16.gr. B  cK  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:      Xrttfyrir46.gr.skalrkisskattstj;raheimilt,meWsamYykkirWherra,aWfrestafram   lagninguYeirra_virWisaukaskattsskra_ԀsemviWgildistkuYessakvWishafavegnaaWstWna {  semleiWirafheimsfaraldrik;r;nuveiruekkiveriWlagWarfram._VirWisaukaskattsskrr_Ԁsem nF svohttarumskululagWarframeigisWaren31.ma2022. 9   IX.KAFLI   Breytinglgumumrttindiogskyldurstarfsmannarkisins,nr.70/1996.  r 17.gr. e= N  eftirorWinu?_tollgslustj;ra_ 2.mlsl.1.mgr.39.gr.lagannakemur:skattrann 0 s;knarstj;ra.    X.KAFLI i  Breytinglgumumb;khald,nr.145/1994.  \4 18.gr. ' 0P  1.mgr.kvWistilbrWabirgWaIIlgunumorWastsvo:    XeimsemYaWkj;saskalgefinnkosturaWljkallumpr;fhlutumtilviWurkenningar  b;karafyrir1.aprl2024. `    19.gr. " Q  LgYessiWlastYegargildi. #   kvWi9.gr.kemurtilframkvmdaviWstaWgreiWslugjalddaga20.jl2021vegna  $ _greiWslutmabilsins_Ԁaprl!jn2021.