WPCn 2_BNa Z3|omanTimes RomanTimes Roman Bold\  PCXP"m^2CRddCCCdq2C28dddddddddd88qqqYzoCNzoozzC8C^dCYdYdYCdd88d8ddddCN8ddddY`(`lC2CC!CCCCCCCCCCd8YYYYYYzYzYzYzYC8C8C8C8ddddddddddYdddddodYYYYYYYdzYzYzYzYddddddddC8C8C8C8Ndz8z8z8z8z8ddddddCCCoNoNoNoNz8z8z8dddddddzYzYzYdz8dCoNz8dddddNF2[dCYddddd7>d<d<$YYdCCddooCYhfhb6DSK1Dlkaskilgreining fyrir r%Wuritun. X` hp x (#%'0*,.8135@8:UTv?f?ld undirstrikun. SKLSkletur.2:^^ ^~ ^HOLTHolt.SKYGSkyggt. UPPHUpphafsstafir.VIVBViWb;t.  2!^l"b#^,$^BTSKBtskrif.!  BLOK:rofa blokk."^UPPSUppskrif.#NIVSNiWurskrif.$2"%c &b} ' ((!INNDSetur inndrtt 1 skjal.% ]vX HJ>FH%gri j?fnun.&  ` "HLET9St%rst (Times Roman 30,0 pt).'$kk$ 94 PC f<  94 PC f< DSK2Dlkaskilgreining fyrir skjalaritun.(EX` hp x (#%'0*,.8135@8:2?32@d4/LIAWalliWur.=/I3InnstiliWur (sem ritarar setja inn).>J  `   @ h"(1)؃HAU2Haus #1 fyrir skjalaritun.ritun.?4` 6&6&Standardn (2.h) - HP LJ IIIRAEDURIT.PRS6&>6&StandardGreinarnCmer.f greinarn  ?  y X` hp x (#%'0*,.8135@8:/GNGreinarnCmer.f greinarnCmeri.E sb a, FORSForseti gj?rir kunnugt.FJ p4 PC%  ddnd F dJ4 PC'm ORSETI  p4 PC% 0 dJ4 PC'm SLANDS Z   b4 PC' gj?rirXkunnugt: p4 PC%  ndnd  dJ4 PC'm  p4 PC%  dJ4 PC'm  b4 PC' HAU4Haus fyrir skjalaritun (s)rprentun).prentun).Gd 6&6&Standard (1.h) - HP LJ IIISKJALAP.PRS6&>_K6&StandardGreinarnCmer.f greinarn*@    } X` hp x (#%'0*,.8135@8:/Zh\  PC0P3l>/ ul4  p(AC04 5nC2zn*f9 xCXXoooooooooooooooooooooooooooooooooooooo~ooooooooooo~{ouaookIlWsNsWk\>:ayaf\rWaafaikoNpNzfk}ayyoNk::affyooooozk~oooooooooooooooooooooooooooooooooooooooooooooooNNNNNNNkkkkkkkkkkkkkkkkkkkk::::::::::::aaaaaaaffffffffffffyyyyyyyyyyyyyyyyyyyyoooooo{s>z2UOaA].H]KHmN"m^,;HXX;;;Xd,;,1XXXXXXXXXX11dddNvvlb;Elbvbll;1;SX;NXNXN;XX11X1XXXX;E1XXXXNU#U`;,;;;;;;;;;;;;X1NNNNNvvNlNlNlNlN;1;1;1;1XXXXXXXXXXNXXXXXbXNNNvNvNvNvNXlNlNlNlNXXXXXXXX;1;1;1;1EXl1l1l1l1l1XXXXXXv;v;v;bEbEbEbEl1l1l1XXXXXXXlNlNlNXl1Xv;bEl1XXXXXN>,PX;NXXXXX17X5X5 NNX;;XXbb;N5ddaa~1d::aaa~~~dkkGd0~W,Iykk~~~~NkktWaaa~~~πovakIlWlNlWk\;:ayaX\rWaabaikNlNzf\ayyoNk::affyonk~oooooooooooooooooooNNNNNNNkkkkkkkkkkkkkkkkkkkk::::::::::::aaaaaaaffffffffffffyyyyyyyyyyyyyyyyyyyyl;zooeoee... oooooooooooooe|ooooWoo.. oooooeeeeooooooooo..ooIoooooooooooooooooooooooooooeooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooeoooooooooooe\<Joo.2FE.sjW rCw"(.o<Y ~.cWW<.  Wo<oooY.eoooooooooooooooooooooooooooo<<<<<<<<<<<<<<<<<<<....................            WWWWWWWWWWWWWWWWWWWWoooooo\FwY"m^/>L]]>>>]i/>/4]]]]]]]]]]44iiiS}}rh>Irh}hrr>4>X]>S]S]S>]]44]4]]]]>I4]]]]SZ%Ze>/>>>>>ooooo>>>>>>oo>]4oSSSSS}}SrSrSrSrS>4>4>4>4]]]]]]]]]]S]]]]]h]SSS}S}S}S}S]rSrSrSrS]]]]]]]]>4>4>4>4ooIo]r4r4r4r4r4]]]]]]}>}>}>hIhIhIhIr4r4r4]]]]]]]rSrSrSoo]r4]}>hIr4]]]]]KAoo/oU]>S]]]]o]4:oo]oo]ooo"ooSS]>>oo]]oooooooooooohhooooo>Soooooooooooifff4ofo==fffoiqqqooooooooooKoof3o\.MooooooqqoooooRoooooooooqqoo{ooooo\ooofooooooooooooooofoooofooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo΂v{fooqMr\zRy\qaB=fflax\fflfoqoRvRlqfvRq==fllovoooqoooooooooooooooooooooooooooovvvvvvvvvvvvvvvvvvvRRRRRRRqqqqqqqqqqqqqqqqqqqq============ffffffflllllllllllloooooozB"m^/>h]]>>>]j/>/4]]]]]]]]]]>>jjj]}}rI]}rh}}>4>l]>]hShS>]h4>h4h]hhSI>h]]]SJ)Ja>/>>>>>ttttt>>>>>>tt>h4t]]]]]S}S}S}S}SI4I4I4I4h]]]]hhhh]]h]]]]rh]]]SSSSh}S}S}S}S]]]]]]hhI4I4I4I4tt]th}4}4}4}4}4hhhh]]SSShIhIhIhI}>}>}>hhhhhh]}S}S}Stth}4hShI}>]]h]hKAtt/te]>]]]]]t]8>xx]xt]xxt4tt]]]>>tt]]tttttttttttthhttttt>]tttttttttttjfff4tft==ffftjqqqttttttttttKttf3t\.MttttttqqtttttRtttttttttqqtt{ttttt\tttftttttttttttttttfttttfttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttt΂v{fttqMr\zRy\qaB=fflax\fflfoqtRvRlqfvRq==flltvtttqttttttttttttttttttttttttttttvvvvvvvvvvvvvvvvvvvRRRRRRRqqqqqqqqqqqqqqqqqqqq============fffffffllllllllllllttttttzB/KGNH - 2|Y]OaRO"m^2CTddCCCd2C28ddddddddddCCdzzzzCYozzdozzooN8NTdCddYdY8dd88Y8ddddNN8dYYYNP7PlC2CCx!CCCnnnnnCCCCCCnnCd8nzdzdzdzdzdYzYzYzYzYC8C8C8C8dddddddddoYzddddoYdzdzdzdzdYYYYdzYzYzYzYddddddddC8C8C8C8nnYnYo8o8o8o8o8ddddddzNzNzNdNdNdNdNo8o8o8ddddddoYoNoNoNnndo8dzNdNo8oYoYdddKFnn2nidNdddddnd7>xxdxndxxn+nnoodCCnnddnnnnnnnnnnnnddnnnnnConnnnnnnnnnnчnnn!8nnnBBnnnnyyynnnnnnnnnnPnnn7nc1RnnnnnnyynnnnnXnnnnnnnnnyynnnnnnncnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnn΋~nnnyRzcXcyhFBnnshcnntnvynX~Xsyn~XyBBnssn~nnnynnnnnnnnnnnnnnnnnnnnnnnnnnnn~~~~~~~~~~~~~~~~~~~XXXXXXXyyyyyyyyyyyyyyyyyyyyBBBBBBBBBBBBnnnnnnnssssssssssssnnnnnnF"m^/>L]]>>>]i/>/4]]]]]]]]]]44iiiS}}rh>Irh}hrr>4>X]>S]S]S>]]44]4]]]]>I4]]]]SZ%Ze>/>>>>>>>>>>>>]4SSSSS}}SrSrSrSrS>4>4>4>4]]]]]]]]]]S]]]]]h]SSS}S}S}S}S]rSrSrSrS]]]]]]]]>4>4>4>4I]r4r4r4r4r4]]]]]]}>}>}>hIhIhIhIr4r4r4]]]]]]]rSrSrS]r4]}>hIr4]]]]]NA/U]>S]]]]]4:]8]8"SS]>>]]hh>S8iiff4i==fffiqqKi3\.MqqRqq{\fffχv}fqMr\rRr\qa>=ff]ax\ffhfoqRrRlafvRq==fllvtqvvvvvvvvvvvvvvvvvvvRRRRRRRqqqqqqqqqqqqqqqqqqqq============fffffffllllllllllllr>ttetee... ttttttttttttte|ttttWtt.. ttttteeeettttttttt..ttItttttttttttttttttttttttttttettttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttttettttttttttte\<Jtt.2FE.sjW rCw"(.t<Y ~.cWW<.  Wt<tttY.etttttttttttttttttttttttttttt<<<<<<<<<<<<<<<<<<<....................            WWWWWWWWWWWWWWWWWWWWtttttt\FwY2fY9kN`7EV"X^}}}iNNi2iii2iiiN2iiii2id}TiiiiiNN2222iiiiiiiiiiiiiiiiiiiNNNNi2222iiiiiiiii22222iiiiiiiNNN222iiiiiiii222i2iN2iiiiiN}ww||wZeTeee.. e|W.. eeee..Ieeei<N.222i.sjWiCi(.2Y ~iWW<.  W<6.e<<<<<<<<<<<<<<<<<<<....................            WWWWWWWWWWWWWWWWWWWWi2iiYi"X^}}}iNiiN2Ni2iNiiiiN#in}TiiiiiiiNNNNiiiiiiiiii2iiiiiiiiNNNNNNNNNiiiiiiiiNNNiiiiiiiiNNNiNiiNiiiiN}wwvvweTeee.. e|W.. eeee..Ieeei<N.222i.sjWiCi(.2Y ~iWW<.  W<6.e<<<<<<<<<<<<<<<<<<<....................            WWWWWWWWWWWWWWWWWWWWi2iiYi2ma g'c ajJ"m^/>h]]>>>]j/>/4]]]]]]]]]]>>jjj]}}rI]}rh}}>4>l]>]hShS>]h4>h4h]hhSI>h]]]SJ)Ja>/>>>>>>>>>>>>h4]]]]]S}S}S}S}SI4I4I4I4h]]]]hhhh]]h]]]]rh]]]SSSSh}S}S}S}S]]]]]]hhI4I4I4I4]h}4}4}4}4}4hhhh]]SSShIhIhIhI}>}>}>hhhhhh]}S}S}Sh}4hShI}>]]h]hNA/e]>]]]]]]8>]8]84]]]>>]]hh>]8jjff4j==fffjqqKj3\.MqqRqq{\fffχv}fqMr\rRr\qa>=ffhax\ffhfoqRrRlafvRq==fllvtqvvvvvvvvvvvvvvvvvvvRRRRRRRqqqqqqqqqqqqqqqqqqqq============fffffffllllllllllllr>"m^2CTddCCCd2C28ddddddddddCCdzzzzCYozzdozzooN8NTdCddYdY8dd88Y8ddddNN8dYYYNP7PlC2CC!CCCCCCCCCCd8zdzdzdzdzdYzYzYzYzYC8C8C8C8dddddddddoYzddddoYdzdzdzdzdYYYYdzYzYzYzYddddddddC8C8C8C8YYo8o8o8o8o8ddddddzNzNzNdNdNdNdNo8o8o8ddddddoYoNoNoNdo8dzNdNo8oYoYdddNF2idNdddddd7>d<d<+oodCCddddCo<чnn8!BBnnnyyP7c1RyyXyycnnnϐ~nyRzczXzcyhCBnndhcnnonvyXzXshn~XyBBnss~|y~~~~~~~~~~~~~~~~~~~XXXXXXXyyyyyyyyyyyyyyyyyyyyBBBBBBBBBBBBnnnnnnnsssssssssssszC2n UILET3  b4 PCE 1!Ea+! GHAU4  6&6&StandardRAEDURIT.PRSo46&>_K6&StandardRAEDURIT.PRSo4հ    } X` hp x (#%'0*,.8135@8:flun, rekstur og leigu f;lksbifreiWa fyrir n1u menn eWa f%rri. 0MIVJa)4. gr.  0 MIVJۃ 3. mlsl. 7. mgr. 27. gr. orWist svo: Sama gildir ef b;khald og Yau g?gn, sem liggja fyrir um fjrh%Wir  virWisaukaskattsskUrslu, verWa ekki talin n%gilega ?rugg eWa ef tekjuskrning, Yar meW taliW notkun sj;Wv)lar eWa CtbCnaWur hennar eWa notkun og form reikninga, er ekki 1 samr%mi viW kv%Wi laga Yessara eWa reglugerWa settra samkv%mt Yeim.Esb/GN a)5. gr. E/GNۃ ViW 28. gr. b%tist eftirfarandi mlsgrein: 8V:/GS  Vanr%ki skattskyldur aWili aW f%ra tilskiliW b;khald samkv%mt kv%Wum VIII. kafla laga Yessara eWa nota tilskiliW s?luskrningarkerfi samkv%mt l?gum Yessum eWa reglugerWum settum samkv%mt Yeim eWa ef s?luskrningarkerfi er verulega ftt skal skattranns;knarstj;ri meW byrgWarbr)fi beina til hans fyrirm%lum um Crb%tur. Ef fyrirm%lum Yessum er ekki sinnt innan 45 daga getur skattranns;knarstj;ri ltiW l?greglu st?Wva atvinnurekstur viWkomandi  sama htt og greinir 1 3. mgr. Yessarar greinar og Yar til fulln%gjandi Crb%tur hafa veriW gerWar.Esb/GN a)6. gr.E/GNۃ 2. mgr. 40. gr. orWist svo: 8V:/GS  Ef aWili vanr%kir tilkynningarskyldu s1na skv. 5. gr., vanr%kir skyldu s1na til aW halda tilskiliW b;khald samkv%mt l?gum Yessum eWa reglugerWum settum samkv%mt Yeim, Yar meW taliW aW hann vanr%kir aW skr s?lu s1na 1 sj;Wv)l meW fulln%gjandi CtbCnaWi, vanr%kir aW veita upplUsingar eWa lta 1 t) aWstoW, skUrslur eWa g?gn, svo sem kveWiW er 1 l?gum Yessum eWa kv%Wum reglna sem settar eru samkv%mt Yeim, skUrir rangt eWa villandi fr einhverju er varWar virWisaukaskattsskUrslur hans Y;tt upplUsingarnar hafi ekki hrif  skattskyldu hans<)+$*$*// eWa skattgreiWslur eWa brUtur  annan htt gegn l?gum Yessum eWa kv%Wum reglna sem settar eru samkv%mt Yeim skal hann s%ta sektum enda liggi eigi viW brotinu Yyngri refsing eftir Yessum eWa ?Wrum l?gum.Esb/GN a)7. gr.E/GNۃ 3. mgr. 43. gr., sbr. 13. gr. laga nr. 119/1989, orWist svo: 8V:/GS  FjrmlarWherra er heimilt meW reglugerW aW setja reglur um endurgreiWslu virWisaukaskatts sem erlend fyrirt%ki hafa greitt h)rlendis vegna kaupa, aWvinnslu, geymslu eWa flutnings  v?rum sem flytja  Cr landi eWa Yau hafa selt hingaW til lands.Esb/GN a)8. gr.E/GNۃ L?g Yessi ?Wlast Yegar gildi. EndurgreiWsla skv. 7. gr. er Y; heimil vegna viWskipta fr 1. janCar 1990. yhdddy  a o4 PC SamYykkt  AlYingi 21. desember 1990.SKL0MIVJă