WPC' RR惸(+\FK$" 6\Wa>9pO <a|eԯwH*Уm6B^P|S$268bř]P&4՛J6e˼q+/w䤡mjBlhZU ޅP7x;6ʗUfrJ1&z,FnÁ% OGA7WU);tBRmoݾ^pVqd F[K/6D$ [BjLދB1OpH{={wO掆8GUN % 04 #: ni mw4^ ,888888888888888888888888888888888888888888888888888888888888888888888888888888NGGGGG 1II 0Q 0Q++ 0]|| 0 u 0wNN 0 0b b 1u'!'!!!V9#9#9#9#6$$$$$$$$$$$$ 72%%/%% 1&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&U:&&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    \\mimir\Althhus 2h0C:\DOCUME~1\thordisk\MYDOCU~1\template\SKJRIT~1.WPTC:\Documents and Settings\thordisk\My Documents\template\SkjritunY2k.wptUP5)ό|)1*pbidurr4* 3|xikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXUXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXU0?vvbX0#ggdd  8dd8ISIS,.     ()3$ Z!ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXUXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXU0?vvbX0#ggdd  8dd8ISIS,.     (53R$ Z!ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXUXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXU0?vvbX0#ggdd  8dd8ISIS,.      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)  a'ISUS.,,,..X:XXX? |XX:0?vvbX0#ggdd  ISIS,.   >? ||#||;#_ L e)ISUS.,,,..X:XXX? |XX:0?vvbX0#ggdd  ISIS,.   _>? Ҁ , gR+ISUS.,,,..X:XXX? |XX:0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular Z!ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TX:XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? |XX:0?vvbX0#ggdd  8idd8ISIS,.     __ >?  _ikmo(%03qsu 9126.lggjafarYing2000!2001. ( Xskj.648"340.ml.     \|@"Svar#| \ڤ#   menntamlarWherraviWfyrirspurnPtursH.Blndalsumtvarpsgjald.     Fyrirspurninhlj;Warsvo: K #  "i0J"  i0J2%  1  .3  Ԉ0    LturrWherratvarpsgjald,afnotagjaldRkistvarpsins,semskatteWaYj;nustugjald?    FlokkistYaWsemYj;nustugjald,hvernigerYYj;nustansemerkeyptskilgreind?i0J݌   Ќ  "i0J"  i0Jx2%  2  .3  Ԉ0    Hverjirnj;taundanYgufrgreiWslutvarpsgjaldseWafafslttafYvoggrundvelli   hvaWalaga?i0Jx݌wO  Ќ  "i0J"  i0J 2%  3  .3  Ԉ0    TelstundanYgafrgreiWslutvarpsgjaldstilskattskyldrahlunninda?i0J ݌B  Ќ   _ikmo(%00_ikmo  SvarmenntamlarWherraerbyggtupplUsingumsem;skaWvarfrRkistvarpinutil   efniaffyrirspurninni. {    SvosemreglumumtvarpsgjalderskipaWmeWkvWumlaganr.122/2000,umRkist nF varpiW,erekkimeWllueinhltthvortteljaberiYaWYj;nustugjaldeWaskatt.XaWhefurnokkur 9 einkennihvorstveggja.EfeinvrWunguerhorfttilYeirragrunnYttasemliggjainnheimtu  YessaWbakibervsastaWteljaYaWYj;nustugjald.SstaWreyndaWmnnumergertaWgreiWa  gjaldiWntillitstilYesshvortYeirYiggjaeWaviljaYiggjaYYj;nustusemYvertlaWaW r standaundir,ogYvsambandiYaWltiWrWarslitumhvortmenneigaviWtkisemnUtam e= tilm;ttkutsendingumRkistvarpsins,hefur;neitanlegasrvisseinkenniskattheimtu. 0   Samkvmt3.gr.lagannaerugerWaralltaWrarogmeirikrfurtilRkistvarpsinsenann  arrafjlmiWlaumfjlbreytnidagskroghttYj;nustustigm.a.umdreifingutvarpsefnis.  Rkistvarpinuerm.a.tlaWaWveitaalmennafrttaYj;nustuogveravettvangurfyrirmis i munandiskoWanirYeimmlumsemefsterubaugihverjusinniogalmenningvarWa.Einn \4 igskalYaWveitaalmennafrWsluoggerasjlfstWadagskrrYttiersnerta0slandeWa0s ' lendingasrstaklega.XskalRkistvarpiWflytjaefnisviWilistaogb;kmennta,vsindaog  sgu,aukt;nlistar.SrstaklegaskalYessgttaWflytjafjlbreyttefniviWhfibarna.Rkis  tvarpiWskalflytjafjlbreyttskemmtiefniviWhfif;lksllumaldri.Xvberlgumsam `  kvmtaWsendattilallslandsinsognstumiWatvrhlj;Wvarpsdagskrrogminnsteina S+! sj;nvarpsdagskrriWumkring. "   UmundanYgurogafslttaftvarpsgjaldierfjallaW12.gr.lagaumRkistvarpiWog # reglugerWnr.357/1986,umRkistvarpiW,meWsWaribreytingum.SamkvmtYeimskals  $ viWtkjaeigandisemeinungisgeturnUttsrhlj;WvarpssendingargreiWa30%tvarpsgjalds. !W% AWeinsskalgreiWaeitttvarpsgjaldfyrireinkaafnotfjlskylduheimili.ViWtkisumarb J""& staWogeinkablteljastheimili.Sjkrahs,heilsuhli,vistheimili,dvalar-ogelliheimiliog #' sjkradeildirslkrastofnana,sk;lar,aWrarstofnanirogfyrirtkiskulugreiWa50%tvarps #( gjaldafhverjuaukasj;nvarpstkisamfelldrinotkun.Vistmenndvalar-ogelliheimilameW $ ) eigintkinotkunYargreiWaekkitvarpsgjaldafYeim.GistihsgreiWa25%tvarpsgjalds v%N!* afhverjuaukasj;nvarpstkiog7,5%tvarpsgjaldsafhverjuaukahlj;Wvarpstki.Skip A&"+ millilandasiglingumgreiWahlfttvarpsgjaldafhverjuviWtkiogheimilteraWlkkagjald  '", aftkjumfiskiskipumsemumlengritmaveiWafjarlgummiWum.Elliogrorkulfeyr '#- isYegarf20%afslttaftvarpsgjaldi.XeireinstaklingarsemnutuundanYgufrgreiWslu (z$. 9 y   tvarpsgjalds1.jn1997,enuppfylltuekkiskilyrWitilaWfhkkunheimilisuppb;tYann ( dag,skv.2.mgr.1.gr.reglugerWarnr.302/1997,skuluframundanYegnirgreiWslutvarps  gjalds.UndanYganskalY;fallaniWurefYeirWlastsWarrtttilheimilisuppb;tar.Xert  varpsstj;rafaliWaWundanYiggjablindafrtvarpsgjaldi,samkvmtnnaritillgumfrsam a tkumblindra. T,   LokserustarfsmennRkistvarpsinsundanYegnirtvarpsgjaldi,fyrrverandistarfsmenn  YessognokkrirfyrrverandistarfsmennLandssmans.RWuneytiWhefurgertYvsrstaka  skoWunhvaWalgheimiliundanYgutilhandastarfsmnnumRkistvarpsinsfrgreiWslut   varpsgjalds.NiWurstaWarWuneytisinseraWekkieraWfinnalgumeWareglugerWumRkis  X tvarpiW,neldrilgumeWareglugerWumumsmustofnun,srstakaheimildtilslkrarund K #  anYgu.AlltfrstofnunRkistvarpsinsriW1930hefurstarfsmnnumstofnunarinnarveriW    veittundanYgafrgreiWslutvarpsgjaldsognutuflestirstarfsmennYessarafrWinda,Y;meW    takmrkunum.Xlyktunma.m.k.dragaafYeimggnumsemaflaWhefurveriWaWhrs   umaWrWavenjufrupphafirkisrekstrartvarpi.XaWfyrirkomulagundanYgumsem wO  nergildiumstarfsmennRkistvarpsinsrtursnaraWrekjaafturtilfyrrihlutars1977, B  enYst;WyfirkjaradeildastarfsmannaRkistvarpsinsogrkisins.0tengslumviWYdeilu    fllstrWuneytiWYaWbrfitilRkistvarpsins,dags.31.mars1977,eftirmlaleitant   varpsstj;ra,aWfastrWnirstarfsmenn,semunniWhefWuviWstofununinaa.m.k.Yrjr, {  greidduekkiafnotagjaldafeinusj;nvarpstkinaftvarpsviWtkiogaWfastrWnirstarfs nF menn,semunniWhefWuskemurenYrjr,greidduhlftafnotagjaldafeinusj;nvarpstkien 9 ekkiaftvarpstkjum.XessarahlunnindanytuY;ekkiaWrirfastirstarfsmennenYeirsem  unniWhefWua.m.k.eittrviWstofnunina.HrerumaWrWaathugasemdalausaframkvmd  tilmargraratuga,semrWherragerWisWastgreinfyrirskriflegusvariviWfyrirspurnAl r Yingiaprlsl. e=   Skattstj;rinnReykjavkritaWiRkistvarpinuog0slenskatvarpsflaginubrf23.okt; 0 ber2000YarsemvsaWertillagaumtekjuskattogeignarskatt,nr.75/1981,umaWendurgjald  fyrirhverskonarvinnu,starfeWaYj;nustu,ntillitstilviWmiWunar,seminnterafhendifyrir  annanaWilateldisttilskattskyldratekna.Telurskattstj;rinnReykjavkaWtilslkraskatt i skyldrafrWindastarfsmannastofnunarinnarteljistYaufrWindisemfelastniWurfellinguaf \4 notagjaldaaffjlmiWlumsemstofnuninrekur.0brfiskattstj;ransReykjavkfr3.janar ' 2001tilRkistvarpsinserenntrekaWurfyrrgreindurskilningurskattyfirvaldaogYvekki  tekiWundirsj;narmiWlgmannsRkistvarpsinsumaWrttarvenjahafiskapast,aWaWgerWa  leysiskattyfirvaldahafihrifskattlagninguogYaWseinafstarfsskyldumstarfsmannaRk `  istvarpsinsaWfylgjastgranntmeWdagskrstofnunarinnar.EndanlegniWurstaWaerekki S+! fenginmlinu.