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" 6M'X*MXXXlCXX*M#ggdd  ISUS.,  -zv > *  X-  _  D   8M)X*MXXXlCXX*M#ggdd  ISUS.,  -zv > *  X-  _Ԁ>c$"Small Circle"0 )Hairline d !}X*MXXXTRW6&A4X3' Letter 6&A43'LetterTlCXX*M#ggdd  ISUS.,    -zv > *  X-8lCdd8% ^^`   _ 4ABCD(%03  }sulC @(`Lg  #lC#  X*MXlCumbreytingulgumervarWaranns;knogsaks;kn_skattalagabrota_   (tvfldrefsing,mlsmeWferW).#lCXX*MQ#     ?3@%`________ k  O|    O|  I.KAFLIO|݌   Ќ   N     N;  Breytinglgumumtekjuskatt,nr.90/2003.N;e݌   Ќ    K|    K|  1.gr.K|݌ b Ќ    y EftirfarandibreytingarverWa88.gr.laganna: U-  *(g004ABCD"A0J"  A0J^ y2g  a  .3  Ԉ0    0staWorWanna?RWherraskiparskattranns;knarstj;rarkisins 1._mlsl_.kemur:Rkis   skattstj;riskiparskattranns;knarstj;ra.A0J^݌   Ќ  "A0J"  A0J  y2g  b  .3  Ԉ0    eftir1._mlsl_.kemurnUrmlsliWur,svohlj;Wandi:Berhannfaglegaog_stj;rnunarlega_  byrgWrekstrisrstakrareiningarinnan_Skattsins_ԀsemfermeWranns;kn_skattalaga Y brota_,kvrWunsektaumboWirkisskattstj;raognnurverkefnisemrkisskattstj;ri L$ felurhonum.A0J @ ݌   Ќ  "A0J"  A0J  y2g  c  .3  Ԉ0    FyrirsgnundangreininniorWastsvo:Skattranns;knarstj;ri.A0J  ݌   Ќ   *(g00*K|    K|  2.gr.K|݌ xP Ќ    y 0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.og?skattranns;knarstj;rirkisins  C 2.mgr.94.gr.lagannaogsmuorWahvarvetnaannarsstaWarlgunumnema3.mgr.97.  gr.ogfyrirsgnundan103.gr.kemur,viWeigandi_beygingarfalli_:skattranns;knarstj;ri.  K|    K|  3.gr.K|݌ oG Ќ    y 6.mgr.96.gr.lagannaorWastsvo: :   y VaknigrunurumaWskattsvikeWarefsiverWbrotlgumumb;khaldeWarsreikningahafi  ! veriWframinferskattranns;knarstj;rimeWmeWferWmlsinsoggeturlokiWYvmeWkvrWun  " sektareWameWYvaWvsaYvtilmeWferWarlgreglu,sbr.2.mgr.121.gr. !s# K|    K|:  4.gr.K|:a݌ 1# % Ќ    y EftirfarandibreytingarverWa3.mgr.97.gr.laganna: #& "A0J"  A0J' y2g  a  .3  Ԉ0    0staWorWanna?viWembttiskattranns;knarstj;rarkisinseWahj 1._mlsl_.kemur:hj $ ' skattranns;knarstj;raeWa.A0J'T݌%j!(   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?embttisskattranns;knarstj;rarkisins 2._mlsl_.kemur:skattrann ]&5") s;knarstj;ra.A0J݌('#*   Ќ   '#+o _K|    K|  5.gr.K|݌ ( Ќ    y EftirfarandibreytingarverWa103.gr.laganna:  ! !"A0J"  A0J y2g  a  .3  Ԉ0    ViW1.mgr.btist:nemamlisvsaWtilmeWferWarhjlgreglu.Skattranns;knarstj;ri  geturtekiWmleWatilteknaYttiYesstilranns;knaraWbeiWnilgreglu.A0J݌a   Ќ  "A0J"  A0JN y2g  b  .3  Ԉ0    ViW2.mgr.btist:eftirfyrirmlumrkissaks;knara,sbr.121.gr.A0JN{݌T,   Ќ  "A0J"  A0Jt y2g  c  .3  Ԉ0    0staWorWanna?rkisskattstj;raogaWilum 3.mgr.kemur:aWilum.A0Jt݌   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    FyrirsgnundangreininniorWastsvo:Skattranns;knir.A0J݌   Ќ  K|    K|  6.gr.K|݌  X Ќ    y EftirfarandibreytingarverWa1.mgr.106.gr.laganna: K #  ! ! *(g00*"A0J"  A0J_ y2g  a  .3  Ԉ0    OrWin?ogskattranns;knarstj;ri 1.mlsl.fallabrott.A0J_݌     Ќ  "A0J"  A0J  y2g  b  .3  Ԉ0    0staWorWanna?krefjaframangreindaaWila 2.mlsl.kemur:krefjast.A0J ݌     Ќ  K|    K|!  7.gr.K|!!݌ wO  Ќ    y OrWin?ogskattranns;knarstj;ra 107.gr.lagannafallabrott. B  K|    K|"  8.gr.K|""݌   Ќ    y eftir108.gr.lagannakemurnUgrein,108.gr.a,svohlj;Wandi: {   y EfmliervsaWtillgregluverWurekkilagtlagskv.108.gr.meWanmlertilrann nF s;knareWasaks;knar. 9  y TeljihraWssaks;knariekkitilefnitilaWljkaranns;knmlseWafellihannmlniWuraW  hlutatileWalluleytiskalhannendursendamliWtilrkisskattstj;ra.Geturrkisskattstj;ri  Ylagtlagskv.108.gr.;hWYvhvortendurkvrWunskv.96.gr.,sbr.97.gr.,hafiYegar r fariWfram. e=  y GefihraWssaks;knaritkrusemleiWirtilsUknueWasakfellingarmeWendanlegum 0 d;miverWurlagekkilagtvegnaYeirrakruatriWasemYarkomufram.SUknavegnakrfu  umrefsingukemurY;ekkivegfyrirendurkvrWunskattaogopinberragjaldaskv.97.gr.   y LgreglageturkveWiWaWmlsemertilranns;knarvegnaskattalagabrotsskuliendursent i tilskattyfirvaldatilmeWferWarogkvrWunarefekkierutalinfyrirhendiskilyrWifyrirtgfu \4 kruvegnameintrarrefsiverWrarhttsemi. 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O|    O|<  II.KAFLIO|<<݌ i Ќ   N     NI=  BreytinglgumumstaWgreiWsluopinberragjalda,nr.45/1987.NI=s=݌ \4 Ќ    K|    K|>  12.gr.K|>F>݌ ' Ќ    y 0staWorWanna?skattranns;knarstj;rarkisins og?skattranns;knarstj;rirkisins   1.mgr.,tvvegis2.mgr.og4.mgr.25.gr.,2.og3.mgr.26.gr.og3.mgr.31.gr.laganna  kemur,viWeigandibeygingarfalli:skattranns;knarstj;ri. `  K|    K|@  13.gr.K|@=@݌ " Ќ    y 0staWorWanna?vsartilhans 2.mlsl.2.mgr.26.gr.lagannakemur:felurhonum. # K|    K|0A  14.gr.K|0AWA݌ !W% Ќ    y 3.mlsl.2.mgr.og2.mlsl.6.mgr.30.gr.lagannafallabrott. J""& K|    K|'B  15.gr.K|'BNB݌ #( Ќ    y undan31.gr.lagannakemurnUgrein,30.gr.a,svohlj;Wandi: $ )  y EfmliervsaWtilmeWferWarhjlgregluverWurekkilagtlagskv.30.gr.meWanml v%N!* ertilranns;knareWasaks;knar. A&"+  y TeljihraWssaks;knariekkitilefnitilaWljkaranns;knmlseWafellihannmlniWuraW  '",  hlutatileWaaWlluleytiskalhannendursendamliWtilrkisskattstj;ra.Geturrkisskattstj;ri '#- Ylagtla&   gskv.30.gr.;hWYvhvortendurkvrWuneftirkvWumlagaYessarahafi ( YegarfariWf'( Eram.   y GefihraWssaks;kna&  ritkrusemleiWirtilsUknueWasakfellingarmeWendanlegum  d;miverWurlagekkila' FgtvegnaYeirrakruatriWasemYarkomufram.SUknakemurY; a ekkivegfyrirendurkvrWunskattaoggjaldasamkvmtkvWumlagaYessara. T,  y LgreglageturkveWiWaWmlsemertilranns;knarvegnaskattalagabrotsskuliendursent  tilskattyfirvaldatilmeWferWarogkvrWunarefekkierutalinfyrirhendiskilyrWifyrirtgfu  kruvegnameintrarrefsiverWrarhttsemi.   K|    K|H  16.gr.K|HH݌ K #  Ќ    y EftirfarandibreytingarverWa31.gr.laganna:    ! !"A0J"  A0JI y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0JII݌     Ќ  "B;"  B;J0 y 2g3  0y y    e   Skattranns;knarstj;rileggursektirskv.30.gr.nemamlisvsaWtilmeWferWarhj   lgreglu,sbr.5.mgr.Skj;tamkvrWunskattranns;knarstj;ratilyfirskattanefndarog wO  kemurhannframafhlfuhinsopinberafyrirnefndinniviWmeWferWmlsins.UmmeW B  ferWmlahjyfirskattanefndfereftirlgumumyfirskattanefnd.BrskurWiryfirskatta    nefndarumsektirerufullnaWarrskurWirogfylgirYeimekkivararefsing.B;JJ݌    Ќ  "A0J"  A0JM y2g  b  .3  Ԉ0    2.mgr.orWastsvo:A0JMN݌{    Ќ  "B;"  B;N0 y 2g3  0y y    e   ViWkvrWunsektarskattranns;knarstj;raskalhafahliWsj;nafeWliogumfangi nF brota.SektirgetanumiWfr100Ys.kr.til100millj.kr.SektarkvrWunsamkvmt 9 kvWiYessuskallokiWinnansexmnaWafrYvaWranns;knskattranns;knarstj;ra  lauk.B;NN݌   Ќ  "A0J"  A0JQ y2g  c  .3  Ԉ0    eftir2.mgr.kemurnUmlsgrein,svohlj;Wandi:A0JQCQ݌r   Ќ  "B;"  B;0R0 y 2g3  0y y    e   Skattranns;knarstj;raerheimiltaWkvarWasektlgrienlgmarksektarskv.30.gr. e= efmlsatvikeWaaWstWurskattaWilamlasrstaklegameWYv,svosemefskattaWili 0 hefurleiWrttskattskilsn,endahafiveriWstaWinskilverulegumhlutaskattfjrhWar  eWamlsbturerumiklar.B;0R]R݌   Ќ  "A0J"  A0JT y2g  d  .3  Ԉ0    OrWin?svoogeftir;sksakborningsefhannvillekkihltaYvaWmlhansverWiafgreitt i afyfirskattanefndskv.1.mgr. 4.mgr.fallabrott.A0JTT݌\4   Ќ  O|    O|3V  III.KAFLIO|3VZV݌  Ќ   N     NV  BreytinglgumumstaWgreiWsluskattsfjrmagnstekjur,nr.94/1996.NVV݌  Ќ    K|    K|W  17.gr.K|WW݌ `  Ќ    y EftirfarandibreytingarverWa14.gr.laganna: S+! ! !"A0J"  A0JX y2g  a  .3  Ԉ0    2.mgr.fellurbrott.A0JXX݌"   Ќ  "A0J"  A0JY y2g  b  .3  Ԉ0    FyrirsgnundangreininniorWastsvo:Rkisskattstj;ri.A0JYY݌#   Ќ  K|    K|Z  18.gr.K|ZZ݌ !W% Ќ    y 0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.og?skattranns;knarstj;rirkisins  J""& 2.mgr.15.gr.lagannaogsmuorWahvarvetnaannarsstaWarlgunum,nema1.mgr.16. #' gr.og7.mgr.20.gr.,kemur,viWeigandibeygingarfalli:skattranns;knarstj;ri. #( K|    K|\  19.gr.K|\]݌ v%N!* Ќ    y 0staWorWanna?tilkynnaYaWskattranns;knarstj;rarkisinssemtekurkvrWun 2.mlsl. A&"+ 1.mgr.16.gr.lagannakemur:beinaYvtilskattranns;knarstj;raaWkveWa.  '",   '#- K|    K|^  2&   0.gr.K|^^݌ ( Ќ    y 0staWorWsins?p;stlagningu 2.mlsl.'(^6.mgr.17.gr.lagannakemur:dagsetningu.  K|    K|_  21.gr.K|_`݌ a Ќ    y 3.mlsl.2.mgr.og2.mlsl.6.mgr.19.gr.lagannafallabrott. T, K|    K|`  22.gr.K|``݌  Ќ    y EftirfarandibreytingarverWa20.gr.laganna:   ! !"A0J"  A0Ja y2g  a  .3  Ԉ0    0staW1.og2.mlsl.1.mgr.komaYrrnUirmlsliWir,svohlj;Wandi:Skattranns;knar  X stj;rileggursektirskv.19.gr.nemamlisvsaWtilmeWferWarhjlgreglusam K #  kvmtfyrirmlumrkissaks;knara,sbr.5.mgr.Skj;tamkvrWunskattranns;knar    stj;raumsektirtilyfirskattanefndarogkemurhannframafhlfuhinsopinberafyrir    nefndinniviWmeWferWmlsins.UmmeWferWmlahjyfirskattanefndfereftirlgumum   yfirskattanefnd.A0Ja b݌wO    Ќ  "A0J"  A0Je y2g  b  .3  Ԉ0    0staW1.!4.mlsl.2.mgr.komaYrrnUirmlsliWir,svohlj;Wandi:ViWsektarkvrWun B  eftir1.mgr.erskattranns;knarstj;raheimiltaWgefaaWilakostaWljkarefsimeWferW    mlsmeWYvaWgreiWasekttilrkissj;Ws.ViWkvrWunsektarskalhafahliWsj;nafeWli   ogumfangibrota.SektirgetanumiWfr100Ys.kr.til100millj.kr.A0JeKe݌{    Ќ  "A0J"  A0Jg y2g  c  .3  Ԉ0    eftir2.mgr.kemurnUmlsgrein,svohlj;Wandi:A0Jgh݌nF   Ќ  "B;"  B;h0 y 2g3  0y y    e   Skattranns;knarstj;raerheimiltaWkvarWasektlgrienlgmarksektarskv.19.gr. 9 efmlsatvikeWaaWstWurskattaWilamlasrstaklegameWYv,svosemefskattaWili  hefurleiWrttskattskilsn,endahafiveriWstaWinskilverulegumhlutaskattfjrhWar  eWamlsbturerumiklar.B;h,i݌r   Ќ  "A0J"  A0Jik y2g  d  .3  Ԉ0    0staW2.mlsl.4.mgr.komatveirnUirmlsliWir,svohlj;Wandi:Skattranns;knarstj;ri e= vsartilhansmlumsamrmiviWfyrirmlirkissaks;knaraumranns;knogsaks;kn 0 vegnaskattalagabrota.HanngeturjafnframtvsaWmlitilmeWferWarhjlgregluaf  sjlfsdWum.A0Jikk݌   Ќ  "A0J"  A0Jm y2g  e  .3  Ԉ0    0staWorWanna?sekta,eryfirskattanefndrskurWar 2.mlsl.6.mgr.kemur:Yeirra.A0Jmm݌i   Ќ  "A0J"  A0Jo y2g  f  .3  Ԉ0    0staWorWanna?skattranns;knarstj;rarkisinseWaRanns;knarlgreglurkisins 1. \4 mlsl.7.mgr.kemur:skattranns;knarstj;raeWahraWssaks;knara.A0Jo5o݌'   Ќ  O|    O|p  IV.KAFLIO|pp݌  Ќ   N     NPq  Breytinglgumumyfirskattanefnd,nr.30/1992.NPqzq݌ `  Ќ    K|    K|r  23.gr.K|r9r݌ S+! Ќ    y 1.mlsl.1.mgr.2.gr.lagannaorWastsvo:YfirskattanefndrskurWarkrumlumvegna " skatta,gjaldaogsektasemlagWarerueWakvarWaWarafrkisskattstj;raeWaskattrann # s;knarstj;raumboWihans.  $ K|    K|s  24.gr.K|st݌ J""& Ќ    y OrWiW?rkisins 3.mgr.3.gr.lagannafellurbrott. #' K|    K|t  25.gr.K|tt݌ $ ) Ќ    y EftirfarandibreytingarverWa1.mgr.22.gr.laganna: v%N!* ! !"A0J"  A0Ju y2g  a  .3  Ԉ0    ViW1.mlsl.btist:eWaYvhafilokiWmeWsektarkvrWunskattranns;knarstj;ra.A0Juv݌A&"+   Ќ  "A0J"  A0J.w y2g  b  .3  Ԉ0    OrWiW?rkisins 3.mlsl.fellurbrott.A0J.w[w݌ '",   Ќ  "A0J"  A0JAx y2g  c  .3  Ԉ0    eftirorWinu?sekta 3.mlsl.kemur:ogYegarkvrWunsektahefurveriWkrW.A0JAxnx݌'#-   Ќ   (z$. O|    O|y  V.KA&  FLIO|yy݌ ( Ќ   N     N=z  Breytinglgumuminnheimtuopinberraskattaoggjalda,nr.150/2019.N=zgz݌  Ќ    K|    K|{  26.gr.K|{<{݌  Ќ    y 0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.og?skattranns;knarstj;rirkisins  a 2.mgr.14.gr.lagannaogsmuorWahvarvetnaannarsstaWarlgunumkemur,viWeigandi T, beygingarfalli:skattranns;knarstj;r'(yi.  O|    O|}  VI.KAFLIO|}>}݌   Ќ   N     N}  BreytinglgumumvirWisaukaskatt,nr.50/1988.N}}݌  X Ќ    K|    K|p~  27.gr.K|p~~݌ K #  Ќ    y 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|߀݌    Ќ    y EftirfarandibreytingarverWa26.gr.laganna:   ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWanna?viWembttiskattranns;knarstj;rarkisins 3.mlsl.6.mgr.kemur:hj {  skattranns;knarstj;ra.A0J݌nF   Ќ  "A0J"  A0J? y2g  b  .3  Ԉ0    0staWorWanna?skalhanntilkynnaYaWskattranns;knarstj;rarkisinssemkveWurum 9 framhaldmlsins 7.mgr.kemur:ferskattranns;knarstj;rimeWmeWferWmlsinsog  geturlokiWYvmeWkvrWunsektar.A0J?l݌   Ќ  K|    K|L  29.gr.K|Ls݌ e= Ќ    y eftir27.gr.BlagannakemurnUgrein,27.gr.C,svohlj;Wandi: 0  y EfmliervsaWtilmeWferWarhjlgregluverWurekkilagtlagskv.1.og2.mgr.27.gr.  meWanmlertilranns;knareWasaks;knar.   y TeljihraWssaks;knariekkitilefnitilaWljkaranns;knmlseWafellihannmlniWuraW i hlutatileWalluleytiskalhannendursendamliWtilrkisskattstj;ra.Geturrkisskattstj;ri \4 Ylagtlagskv.1.og2.mgr.27.gr.;hWYvhvortendurkvrWunskv.26.gr.hafiYegar ' fariWfram.   y GefihraWssaks;knaritkrusemleiWirtilsUknueWasakfellingarmeWendanlegum  d;miverWurlagekkilagtvegnaYeirrakruatriWasemYarkomufram.SUknavegnakrfu `  umrefsingukemurY;ekkivegfyrirendurkvrWunvirWisaukaskattsskv.26.gr. S+!  y LgreglageturkveWiWaWmlsemertilranns;knarvegnaskattalagabrotsskuliendursent " tilskattyfirvaldatilmeWferWarogkvrWunarefekkierutalinfyrirhendiskilyrWifyrirtgfu # kruvegnameintrarrefsiverWrarhttsemi.  $ K|    K|  30.gr.K|ʋ݌ J""& Ќ    y 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|ʍ݌ A&"+ Ќ    y 3.mlsl.2.mgr.39.gr.lagannafellurbrott.  '",   '#- K|    K|  3& ,  2.gr.K|ˎ݌ ( Ќ    y EftirfarandibreytingarverWa41.gr.laganna:  ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staW1.!3.mlsl.1.mgr.komafimmnUirmlsliWir,svohlj;Wandi:Skattranns;knarstj;ri  leggursektirskv.40.gr.nemamlis',(ԀvsaWtilmeWferWarhjlgregluskv.5.mgr.ViW a meWferWmlsinshjskattranns;knarstj;raskalgtakvWalagaumtekjuskatt,eftirYv T, semviW,ogveitasakborningikostaWtakatilvarna.Skj;tamkvrWunskatt  ranns;knarstj;raumsektirtilyfirskattanefndar.Skattranns;knarstj;rikemurframaf  hlfuhinsopinberafyrirnefndinniviWmeWferWmlsins.UmmeWferWmlahjyfir   skattanefndfereftirlgumumyfirskattanefnd.A0J݌ X   Ќ  "A0J"  A0J͓ y2g  b  .3  Ԉ0    0staWorWanna?XrttfyrirkvWi1.mgr.erskattranns;knarstj;rarkisinseWalg K #  lrWumfulltrahans 1.mlsl.2.mgr.kemur:ViWkvrWunsektarskv.1.mgr.er    skattranns;knarstj;ra.A0J͓݌     Ќ  "A0J"  A0J• y2g  c  .3  Ԉ0    0staWfjrhWarinnar?6millj.kr. 3.mlsl.2.mgr.kemur:100millj.kr.A0J•݌    Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    4.mlsl.2.mgr.fellurbrott.A0J)݌wO    Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    eftir2.mgr.kemurnUmlsgrein,svohlj;Wandi:A0J%݌B    Ќ  "B;"  B;0 y 2g3  0y y    e   Skattranns;knarstj;raerheimiltaWkvarWasektlgrienlgmarksektarskv.40.gr.    efmlsatvikeWaaWstWurskattaWilamlasrstaklegameWYv,svosemefskattaWili   hefurleiWrttskattskilsn,endahafiveriWstaWinskilverulegumhlutaskattfjrhWar {  eWamlsbturerumiklar.B;?݌nF   Ќ  "A0J"  A0J| y2g  f  .3  Ԉ0    4.mgr.orWastsvo:A0J|݌9   Ќ  "B;"  B;o0 y 2g3  0y y    e   Skattranns;knarstj;rigeturvsaWmlitilranns;knarlgregluafsjlfsdWumeWa  samrmiviWfyrirmlirkissaks;knaraumranns;knogsaks;knvegnaskattalagabrota.B;o݌   Ќ  "A0J"  A0J& y2g  g  .3  Ԉ0    OrWin?eryfirskattanefndrskurWar 2.mlsl.6.mgr.fallabrott.A0J&S݌r   Ќ  O|    O|U  VII.KAFLIO|U|݌ 0 Ќ   N     N  Breytinglgumumrsreikninga,nr.3/2006.N݌  Ќ    K|    K|  33.gr.K|Ϡ݌  Ќ    y EftirfarandibreytingarverWa125.gr.laganna: i ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWanna?skattranns;knarstj;rirkisins 2.mlsl.1.mgr.og2.mlsl.2.mgr.og \4 ?skattranns;knarstj;rarkisins 3.mgr.kemur:skattranns;knarstj;ri;og:skatt ' ranns;knarstj;ra.A0Jݡ݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?svoogeftir;skskunautarefhannvillekkihltaYvaWmliWverWi  fengiWyfirskattanefndtilrlausnar 3.mlsl.1.mgr.og2.mlsl.2.mgr.kemur:eWa `  efhannteluraWmliWfalliundirfyrirmlirkissaks;knaraumranns;knogsaks;kn S+! vegnaskattalagabrota.A0JУ݌"   Ќ  "A0J"  A0J  y2g  c  .3  Ԉ0    0staWorWanna,,YfirskattanefndrskurWar 1.mlsl.2.mgr.kemur:Skattranns;knar # stj;rirskurWarum.A0J 7݌ $   Ќ  O|    O|  VIII.KAFLIO|݌ J""& Ќ   N     N  Breytinglgumumb;khald,nr.145/1994.N@݌ #' Ќ    K|    K|Ԩ  34.gr.K|Ԩ݌ #( Ќ    y EftirfarandibreytingarverWa41.gr.laganna: $ ) ! !"A0J"  A0J۩ y2g  a  .3  Ԉ0    0staWorWanna?Skattranns;knarstj;rirkisins 2.mlsl.1.mgr.og2.mlsl.2.mgr. v%N!* og?skattranns;knarstj;rarkisins 4.mgr.kemur:Skattranns;knarstj;ri;og:skatt A&"+ ranns;knarstj;ra.A0J۩݌ '",   Ќ  "A0J"  A0Jͫ y2g  b  .3  Ԉ0    0staWorWanna&  ?ranns;knarlgregluafsjlfsdWum,svoogeftir;skskunauts,efhann '#- villeigihltaY''vaWmliWverWifengiWyfirskattanefndtilrlausnar 2.mlsl.1.mgr. (z$. kemur:hraWssaks;knaraafsjlfsdWumeWateljihannaWmliWfalliundirfyrirmli ( rkissaks;knaraumranns;knogsaks;knvegnaskattalagabrota.A0Jͫ݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWanna,,YfirskattanefndrskurWar 1.mlsl.2.mgr.kemur:Skattranns;knar  stj;rirskurWarum.A0J݌a   Ќ  O|    O|  IX.KAFLIO|,݌  Ќ   N     N  BreytinglgumumerfWafjrskatt,nr.14/2004.Nð݌  Ќ    K|    K|]  35.gr.K|]݌   Ќ    y 0staWorWanna?skalhanntilkynnaYaWskattranns;knarstj;rarkisinssemkveWurum  X framhaldmlsins 4.mgr.10.gr.lagannakemur:felurhannskattranns;knarstj;raaW K #  kveWaumframhaldmlsins.    K|    K|+  36.gr.K|+R݌   Ќ    y 0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.og?skattranns;knarstj;rirkisins  wO  1.mlsl.2.mgr.12.gr.lagannakemur:skattranns;knarstj;ra;og:skattranns;knarstj;ri. B  O|    O|޴  X.KAFLIO|޴݌   Ќ   N     Nq  Breytinglgumumolugjaldogkl;metragjald,nr.87/2004.Nq݌ {  Ќ    K|    K|B  37.gr.K|Bi݌ nF Ќ    y 4.mgr.18.gr.lagannaorWastsvo: 9  y Hafirkisskattstj;rigrunumskattsvikeWaaWrefsiverWbrotlgumumb;khaldhafiveriW  framinfelurhannskattranns;knarstj;raaWkveWaumframhaldmlsinssemgeturlokiWmeW  kvrWunsektar.MligeturY;lokiWnYessaWYaWsfaliWskattranns;knarstj;raendas r einvrWunguumaWrWabrotervarWarrefsinguskv.4.eWa5.mgr.19.gr.,sbr.4.mgr.20. e= gr. 0 K|    K|S  38.gr.K|Sz݌  Ќ    y EftirfarandibreytingarverWa20.gr.laganna: i ! !"A0J"  A0JZ y2g  a  .3  Ԉ0    0staWorWanna?YfirskattanefndrskurWar 1.mlsl.1.mgr.kemur:Skattranns;knar \4 stj;rileggur.A0JZ݌'   Ќ  "A0J"  A0J̻ y2g  b  .3  Ԉ0    eftir1.mlsl.1.mgr.kemurnUrmlsliWur,svohlj;Wandi:Skj;tamkvrWunskatt  ranns;knarstj;raumsektirtilyfirskattanefndarogkemurhannframafhlfuhinsopin  berafyrirnefndinniviWmeWferWmlsins.A0J̻݌`    Ќ  "A0J"  A0Jν y2g  c  .3  Ԉ0    3.mlsl.1.mgr.fellurbrott.A0Jν݌S+!   Ќ  "A0J"  A0Jʾ y2g  d  .3  Ԉ0    2.mgr.orWastsvo:A0Jʾ݌"   Ќ  "B;"  B;0 y 2g3  0y y    e   Skattranns;knarstj;rigeturvsaWmlitilranns;knarlgregluafsjlfsdWum.B;݌#   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    OrWiW?rkisins 1.mlsl.3.mgr.og1.mlsl.4.mgr.fellurbrott.A0J%݌ $   Ќ  "A0J"  A0J( y2g  f  .3  Ԉ0    0staWorWanna?skattranns;knarstj;rarkisinseWarkislgreglustj;ra 8.mgr.kemur: !W% skattranns;knarstj;raeWahraWssaks;knara.A0J(U݌J""&   Ќ  O|    O|  XI.KA& , FLIO|݌ #( Ќ   N     Ng  Breytinglgumumrttindiogskyldurstarfsmannarkisins,nr.70/1996.Ng݌ $ ) Ќ    K|    K|B  39.gr.K|Bi݌ v%N!* Ќ    y 0staWorWanna?skattranns;knarstj;rirkisin',#s 10.tlul.1.mgr.22.gr.lagannakemur: A&"+ skattranns;knarstj;ri.  '",   '#- O|    O|  XII.KA&   FLIO|݌ ( Ќ   N     Ns  Breytinglgumumskattlagningukolvetnisvinnslu,nr.109/2011.Ns݌  Ќ    K|    K|G  40.gr.K|Gn݌  Ќ    y 0staWorWanna?skattranns;knarstj;rarkisins 1.mgr.22.gr.lagannakemur:skattrann a s;knarstj;ra'(. T, O|    O|  XIII.KAFLIO|݌  Ќ   N     N>  Breytinglgumumvinnslupers;nuupplUsingalggslutilgangi,nr.75/2019.N>h݌   Ќ    K|    K|#  41.gr.K|#J݌  X Ќ    y 0staWorWanna?skattranns;knarstj;rirkisins 11.tlul.2.gr.lagannakemur:skattrann K #  s;knarstj;ri.    K|    K|s  42.gr.K|s݌   Ќ    y LgYessiWlastgildi1.ma2021. wO   y Rkisskattstj;riskaltakaviWllum;loknummlumskattranns;knarstj;rarkisinshvaWa B  stigisemYaukunnaaWstandaYegarlgYessiWlastgildi.Xannigskalrkisskattstj;ritaka    viWllumranns;knum,sektarkvrWunum,krumlum,erindum,fyrirspurnumogWrum   YeimmlumYarsemskattranns;knarstj;rirkisinshefurekkilokiWmlsmeWferWsamkvmt {  YeimlgumsemhonumerfalinframkvmdviWsameininguembttanna.Jafnframtfrist nF bnaWurogrWstfunarrtturYeimbankareikningumsemskattranns;knarstj;rirkisinsnUtir 9 tengslumviWstarfsemisnayfirtilrkisskattstj;ra.  N     N  kvWitilbrWabirgWa.N݌ r Ќ     y Starfsmennskattranns;knarstj;rarkisinssemerustarfiYegarlgYessiWlastgildiverWa e= starfsmennhjembttirkisskattstj;raogferumrttstarfsmannatilstarfahjembtti 0 rkisskattstj;raeftirkvWumlagaumrttindiogskyldurstarfsmannarkisins,nr.70/1996,  oglagaumrttarstWustarfsmannaviWaWilaskiptiaWfyrirtkjum,nr.72/2002,einsogviW  hverjusinni.kvWiumauglUsingaskyldu7.gr.laganr.70/1996gildaekkiviWrWstfun i starfasamkvmtYessukvWi. \4  y ViWgildistkulagaYessaraverWaembttiskattranns;knarstj;rarkisinsogrkisskattstj;ra ' sameinuW.EkkiergertrWfyriraWembttiWskattranns;knarstj;rirkisinsskv.10.tlul.1.  mgr.22.gr.lagaumrttindiogskyldurstarfsmannarkisins,nr.70/1996,eWaalmennstrf  verWilgWniWurheldurflytjistYautilrkisskattstj;raviWsameininguna. `  @``)`@#`_____________  $ @ `X*MXlCSamYykktAlYingi20.aprl2021.#lCXX*M]#