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"     _ Gjaldstofn_ Ԁ_ erfWafjrskatts_ ԀerheildarverWmtiallrafjrhagslegraverWmtaogeignasem # liggjafyrirviWandlt_ arfleifanda_ ԀaWfrdregnumskuldumogkostnaWiskv.10.gr.?  $   MeWheildarverWmtiskv.1.mgr.erttviWalmenntmarkaWsverWmtiviWkomandieigna. !W% GildirYettaumllverWmtisemmetinverWatilfjr,_ Y.m.t._ Ԁ_ hsbrf_ ,_ fasteignaveWbrf_ ,verW J""& tryggW_ spariskrteini_ Ԁrkissj;Ws,skuldabrf,_ hugverkarttindi_ ,_ lftryggingar_ ,bifreiWar,_ afla #' heimildir_ Ԁ_ o.fl_ .SuverWbrfnnurenhlutabrfskrWopinberu_ kaupYingi_ ԀskalteljaYautil #( eignar_ kaupYingsverWi_ ԀYeimdegisemsUslumaWur_ ritar_ Ԁ_ erfWafjrskUrslu_ .Inneignirhj $ ) bnkum,&  sparisj;WumeWaWrum_ innlnsdeildum_ ,semogaWrarinneignirogtistandandi v%N!* skuldir,skulutaldaraWmeWtldum_ fllnum_ Ԁvxtumog/eWa_ verWb;tum_ .'v%4 A&"+   XrttfyrirkvWi2.mgr.skal_ gjaldstofn_ ԀeignasamkvmtYessarimlsgreinveraeftir  '",  farandi: '#- ! ! (88"i0J"  i0JC72  a  .3  Ԉ0    Hlutabrfskulutalin_ nafnverWi_ ԀaWmeWtldum_ jfnunarhlutabrfum_ Ԁ&   semrtturhefur ( stofnastti'(h8lfyrirlokskiptanemasannaWsaW_ raunvirWi_ ԀeignaflagsaWfrdregnum  skuldumslgraenhlutafYess.Samagildirum_ stofnsj;Wsinneignir_ Ԁhjsamvinnuf  lgum,_ stofnfjrbrf_ Ԁsparisj;Wumog_ stofnfjreignir_ Ԁ_ sameignarflgum_ .Erlendhluta a brfskalteljatileignar_ nafnverWi_ ,enefnafnverWerekkiYekktskulubrfinfrWtil T, eignarkaupverWi.i0JC7p7݌ Ќ  "i0J"  i0J;2  b  .3  Ԉ0    XegareignhefurveriWseldnauWungarsluskalmiWaviW_ uppboWsandvirWi_ Ԁ_ eignarinnar_ .i0J;;݌ Ќ  "i0J"  i0J*=2  c  .3  Ԉ0    Fasteignirskulutaldar_ fasteignamatsverWi_ .Af_ leigul;Warrttindum_ ԀskaleinniggreiWa   _ erfWafjrskatt_ ԀmeWsamahtti.Ner_ eignarrttur_ ԀaWfasteignhWurkvWum_ innlausnar  X rtt_ ԀtiltekinsaWilaogskalYleggja_ erfWafjrskatt_ Ԁ_ innlausnarverW_ ԀsYaWlgraen_ fast K #  eignamatsverWiW_ .i0J*=W=݌   Ќ    0     v SalmenntmarkaWsverWmti_ fasteignar_ ԀtaliWlgraen_ fasteignamatsverW_ Ԁ_ eignarinnar_     ererfingjumheimiltaW;skaeftirmatiskv.17.!23.gr.laganr.20/1991,umskipti   _ dnarbum_ Ԁ_ o.fl_ .ErYheimiltaWleggja_ erfWafjrskatt_ Ԁ_ matsverW_ ԀYannigfengiW,enda wO  fylgislk_ matsgjrW_ ,semekkiereldrienfjgurraviknagmul,_ erfWafjrskUrslu_ .AW B  WruleytigildakvWiII.kaflalaganr.20/1991ummatsamkvmtYessumstafliW.   "i0J"  i0J9D2  d  .3  Ԉ0    BpeningurskaltalinnYvverWisemlagtertilgrundvallarlagninguopinberragjalda   Yvrisem_ erfWafjrskattur_ Ԁergreiddur.i0J9DfD݌{  Ќ    10.gr. 9     Skuldir_ arfleifanda_ ,_ Y.m.t._ Ԁvntanlegopinbergjld,skulukomatil_ frdrttar_ ԀWuren  _ erfWafjrskattur_ ԀerreiknaWur,svoog_ tfararkostnaWur_ Ԁ_ arfleifanda_ ԀogkostnaWursemnauWsyn  legurreynisttilaWskiptabinuogkvarWa_ skattstofna_ Ԁskv.9.gr.XessirliWirskulusundur r liWaWir_ erfWafjrskUrslu_ Ԁogstuddirggnum._ ErfWafjrskattur_ ԀsamkvmtlgumYessumer e= ekkifrdrttarbr. 0   11.gr.      Nskiptaerfingjar_ dnarbi_ Ԁ_ einkaskiptum_ ԀogskuluYeirY,innanYeirratmamarkaer i _ einkaskiptaleyfi_ Ԁgreinir,leggjafyrirsUslumann_ erfWafjrskUrslu_ ԀtilkvrWunar_ erfWafjr \4 skatti_ ,sbr.93.gr.lagaumskipti_ dnarbum_ Ԁ_ o.fl_ .SkalskUrslanveraskilmerkilegatfyllt ' ogggnfylgjatilskUringarYeimfjrhWumsemYarerugreindar.MeW_ erfWafjrskUrslu_   skulufylgjaa.m.k.YrjsWustu_ skattframtl_ Ԁ_ arfleifanda_ .    Allirerfingjarskuluundirrita_ erfWafjrskUrsluna_ . `    ErfingjarsemtakaviW_ fyrirframgreiddum_ ԀarfiskuluafhendasUslumanni_ erfWafjrskUrslu_  S+! til_ ritunar_ ԀvegnaYeirraverWmta. "   _ ErfWafjrskUrsla_ ԀsamkvmtlgumYessumskalveraYvformisemrkisskattstj;ri # kveWur.  $   12.gr. J""&     SUslumaWurskalyfirfara_ erfWafjrskUrslu_ ԀoggtaYesssrstaklegaaWhnssamrmi #' viW_ skiptagerW_ ԀviWkomandi_ dnarbs_ . #( & a   TeljisUslumaWurskUrslufttaWeinhverjuleytigeturhannveittviWkomandiaWilumtil $ ) tekinnfresttilaWbtareWaleiWrttsjlfursugallarsmvgilegir. v%N!* 'a$P  XegarsUslumaWurhefuryfirfariW_ erfWafjrskUrslu_ Ԁogtelurhanafullngjandiskalhann A&"+ kvarWa_ erfWafjrskatt_ Ԁhverserfingja,_ rita_ ԀskUrslunaogtilkynnahinum_ skattskylda_ ԀaWila.  '",   NgreinirerfingjaviWsUslumannum_ gjaldstofn_ ԀvegnatiltekinnareignareWaannaWsem '#- hrifhefurfjrhW_ erfWafjrskattsins_ ԀogskalsUslumaWurYveitaYeimalltaWtveggjavikna (z$. fresttilaWleggjaframggntilstuWningskrfumsnum.SUslumaWurmlengjaYennanfrest ( umalltaWtvrvikur.AW_ frestinum_ ԀliWnumskalsUslumaWurkvarWa_ erfWafjrskattinn_ Ԁ  grundvelli_ framkominna_ ԀgagnaogtilkynnaerfingjummeW_ sannanlegum_ Ԁhtti.Viljierfingjar  ekkifellasigviWkvrWun_ erfWafjrskatts_ ԀgetaYeirinnan30dagafrYvaWYeimbersttil a kynningsUslumannskrtkvrWunhanstil_ yfirskattanefndar_ . T,   XegarendanlegniWurstaWaumgreiningsefniWliggurfyrir_ ritar_ ԀsUslumaWurskUrsluna  skv.3.mgr.AWYvbnuskalsUslumaWursendaskUrslunatilskattstj;rasnu_ skattumdmi_   sem_ yfirfer_ Ԁhanaogkannarhvorteignirsurttilegataldarfram.     13.gr. K #      Xegar_ dnarbi_ Ԁerskiptopinberumskiptumskal_ skiptastj;ri_ Ԁtfylla_ erfWafjrskUrslu_ Ԁsam    rmiviWfrumvarptilthlutunarrbinuogundirritahanaeinnenleggjahanasWanfyrir    sUslumannsamtfrumvarpitilthlutunartil_ brWabirgWakvrWunar_ Ԁ_ erfWafjrskatti_ ԀWuren   skiptafundurverWurhaldinnumfrumvarpiW.InnanvikufrYvaWskiptumerlokiWskal wO  _ skiptastj;ri_ ԀleggjaskUrslunanUfyrirsUslumanntilkvrWunar_ skattsins_ Ԁog_ ritunar_ . B    AWlokinniritunsUslumannsskv.1.mgr.skalhannsendaskUrslunatilskattstj;rasnu    umdmisem_ yfirfer_ Ԁhanaogkannarhvorteignirsurttilegataldarfram.     ViljierfingjarekkifellasigviWkvrWun_ erfWafjrskatts_ Ԁskv.1.mgr.getaYeirinnan30 {  dagafrYvaWYeimbersttilkynningsUslumannskrtkvrWunhanstil_ yfirskattanefndar_ , nF eneferfingjarsamYykkjagetur_ skiptastj;ri_ ԀlokiWskiptunummeWYvaWgreiWaY_ skattfjr 9 hW_ ,semsUslumaWurhefurkvarWaW,meWfyrirvaraumendurheimtu.KomitilendurgreiWslu  skattsaW_ leystum_ Ԁgreiningitekur_ skiptastj;ri_ ԀuppskiptinnUtilaWthlutaYvsemer_ endur  greitt_ . r   14.gr. 0     Skattstj;riskalhafalokiWyfirferW_ erfWafjrskUrslunnar_ Ԁeinsflj;ttogauWiWerogeigisWar  en40dgumfrYvaWhonumbarst_ erfWafjrskUrsla_ .Xegarskattstj;rihefuryfirfariW_ erfWa  fjrskUrslu_ Ԁskalhanngeraerfingjumogeftiratvikum_ skiptastj;ra_ ԀviWvartumaWhannhafi i lokiW_ yfirferWinni_ .Getiskattstj;riekkivegnaaWstWnaerfingjagertnauWsynlegarathuganir \4 _ erfWafjrskUrslu_ Ԁframlengistframangreindur_ frestur_ ԀumYanntmasemslkaraWstWurrkja. '   15.gr.      Teljiskattstj;riaWeignirsuekkirttilegataldarfram_ erfWafjrskUrslu_ ,_ gjaldstofn_ Ԁekki `  rttur,_ erfWafjrskattur_ ԀekkilagWurviWkomandiaWila,_ erfWafjrskUrsla_ ԀeWafylgiggnaWWru S+! leyti;fullngjandieWaskattstj;ritelurfrekariskUringaYrfeinhverjuatriWiskalhann " skriflegaskoraerfingjaeWaeftiratvikum_ skiptastj;ra_ ԀaWbtarYvinnankveWins_ frests_  # ogltatskriflegarskUringarogYauggn,_ Y.m.t._ Ԁb;khaldog_ b;khaldsggn_ ,semskattstj;ri  $ telurYrfaWf.Fistekkifullngjandisvarinnantiltekinstmaskalskattstj;ritlaY !W% liWi_ erfWafjrskUrslu_ Ԁsemhanntelur;lj;saeWa_ tortryggilega_ ԀogkvarWaskattsamrmiviW J""& skUrslunaYannigbreytta. #' & ,   S_ erfWafjrskUrslu_ ԀbreyttmeWstoWYessarigrein,_ Y.m.t._ Ԁef_ skattstofn_ ԀertlaWur,skal #( skattstj;rigeraviWkomandiaWilumviWvartumbreytingarnarmeWtilkynninguogrkstyWja $ ) stWurYeirra. v%N!* ',#j  Skattstj;riskalgeraviWkomandisUslumanniviWvartskriflegakomiframupplUsingarum A&"+ eignireWabreyttan_ skattstofn_ Ԁsemekkikomafram_ skiptagerW_ .  '",    Hafiskattstj;rigrunum_ erfWafjrskattsvik_ ԀeWaaW_ refsiverW_ Ԁbrotlgumumb;khaldog '#- rsreikningahafiveriWframinskalhanntilkynnaYaW&   skattranns;knarstj;rarkisinssem ( kveWurumfra'(nmhaldmlsins.    16.gr. a     SkattskylduraWili,semtelurskattsinneWa_ skattstofn_ Ԁskv.15.gr.eigirttkveWinn,getur T, sentskriflegarkstuddakru,_ studda_ ԀnauWsynlegumggnum,til_ yfirskattanefndar_ Ԁeftir  kvWumlaganr.30/1992,um_ yfirskattanefnd_ .    17.gr.  X     llumaWilum,bWiYeimsem_ skattskyldir_ ԀeruogWrum,erskyltaWltasUslumnnum K #  ogeWa_ skattyfirvldum_ Ԁt;keypisogYvformisem;skaWerallarnauWsynlegarupplUs    ingarogggnerYaubeiWastogunnteraWltaYeimt.SkiptirekkimliYvsambandi    hvortupplUsingarnarvarWaYannaWilasembeiWninnierbeinttileWaYauskiptiannarraaWila   viWhannsemhanngeturveittupplUsingarumogvarWa_ skattlagningu_ ԀYeirraaWilaeWaeftirlit wO  meWeWaranns;knhenni.MeW_ skattyfirvldum_ ԀYessarigreinerttviWskattstj;ra,skatt B  ranns;knarstj;rarkisinsogrkisskattstj;ra.      Vegna_ skatteftirlits_ ԀsamkvmtlgumYessumgeturskattstj;ri,rkisskattstj;riogmenn   semYeirfela_ eftirlitsstrf_ ԀkrafistYessaW_ skattskyldir_ ԀaWilarleggiframtilknnunarb;khald {  sittog_ b;khaldsggn_ ,svoognnurggnervarWareksturinn,_ Y.m.t._ Ԁbrfogsamninga.Enn nF fremurhafaYessiraWilaraWgangaWframangreindumggnumogaWgangaW_ starfsstWvum_  9 _ framtalsskyldra_ ԀaWilaog_ birgWageymslum_ ԀogheimildtilaWtakaskUrslurafhverjumYeim  semtlamaWgetigefiWupplUsingarermliskipta.Smuheimildirhefurskattranns;knar  stj;rirkisins. r   Stj;rnvldhafaennfremurheimildirYrerumgetur2.mgr.gagnvartYeimaWilumsem e= ekkieru_ framtalsskyldir_ . 0   NverWurgreiningurumskylduaWilasamkvmtYessarigreinoggetursUslumaWur,  rkisskattstj;rieWaskattranns;knarstj;rirkisinsYleitaWumhannrskurWarhraWsd;ms.  Gegnieinhverekki_ upplUsingaskyldu_ Ԁsinnimvsamlitil_ opinberrar_ Ԁranns;knar. i   18.gr. '     SuverWmti_ erfWafjrskUrslu_ Ԁranglegaframtalinmskattstj;ribta25%lagiviW  tlaWaeWa_ vantalda_ Ԁ_ skattstofna_ .    FellaskalniWurlagsamkvmtYessarigreineferfingifrirrkaWYvaWhonumverWi `  eigikenntumannmarka_ erfWafjrskUrslu_ . S+!       19.gr. #     Skattar_ lagWir_ ԀsamkvmtlgumYessumrennarkissj;WoghafasUslumennogeftir  $ atvikum_ tollstj;rinn_ ԀReykjavkhendiinnheimtuYeirra.Skatturskalgreiddurtil_ inn !W% heimtumanns_ ԀYvumdmisemskatturinnerlagWur. J""& &    frUjun_ skattkvrWunar_ ԀeWadeilaumskattskyldufrestarekkigjalddaga_ erfWafjrskatts_  #' eWaleysirneinnundanviWurlgumsemlgWeruviW_ vangreiWslu_ Ԁhans.'#m #(   _ ErfWafjrskattur_ ԀskalreiknaWurtmiWaWviWverWmtiarfshverserfingjaYeimdegisem $ ) sUslumaWur_ ritar_ Ԁ_ erfWafjrskUrslu_ . v%N!*   Gjalddagi_ erfWafjrskatts_ ԀertudgumeftiraWsUslumaWurtilkynnirerfingjumumritun A&"+ _ erfWafjrskUrslu_ ,sbr.3.og5.mgr.12.gr.og1.mgr.13.gr.  '",   S_ erfWafjrskattur_ ԀhkkaWurskv.15.gr.fellur_ viWb;tarfjrhWin_ Ԁgjalddagatudgum '#- eftiraW_ gjaldanda_ Ԁvartilkynntumhkkunina. (z$.   Hafi_ erfWafjrskattur_ ԀekkiveriWgreiddurinnanmnaWarfrgjalddagaskalgreiWarkis ( sj;WidrttarvextiafYvsemgjaldfalliWerfrgjalddaga.    DrttarvextirsamkvmtlgumYessumskuluveraYeirsmuogSeWlabanki0slands  kveWurogbirtir,sbr.6.gr.laganr.38/2001,umvextiogverWtryggingu. a   UmendurgreiWsluoftekinserfWafjrskattssamkvmtlgumYessumfersamkvmtlgum T, umendurgreiWsluoftekinnaskattaoggjalda.    SkratilmeWferWarhjyfirskattanefndognefndinleggurekkirskurWkruinnan  lgboWinsfrestsskalgreiWaerfingjadrttarvextiaffjrhWsemyfirskattanefndrskurWaraW   skuliendurgreiWa,eWadmdersWar,frYeimtmaerfresturnefndarinnartilaWkveWaupp  X rskurWleiW. K #    tWmkrefjastdrttarvaxtafrYeimtmaerd;msmltelsthfWaWtilendurgreiWslu    skattasamkvmtlgumYessum.      20.gr. wO      EkkierheimiltaWgefaerfingjumtyfirlUsinguumeignarheimildYeirraaWtiltekinnieign B  dnarbsfyrrenerfWafjrskatturafviWkomandieignhefurveriWgreiddur.      RttarhriffyrirframgreiWsluupparfmiWastviWYaWtmamarkYegarerfWafjrskatturer   greiddureWa,efekkiYarfaWgreiWaerfWafjrskattvegnaafhendingarviWkomandieignar, {  YegarsUslumaWurhefurritaWerfWafjrskUrsluvarWandifyrirframgreiWsluna. nF   ErfingjarerubyrgirfyrirgreiWsluerfWafjrskattseinnfyrirallaogallirfyrireinn,meW 9 YeirritakmrkunY;aWekkiverWurinnheimthjneinummeiraensemsvararheildararfihans  samkvmtskiptagerWviWkomandidnarbs.    21.gr. e=     SkUrierfingiafsetningieWast;rkostleguhirWuleysirangteWavillandifreinhverjuYv 0 semmliskiptirumerfWafjrskattskalhanngreiWafsektalltaWfimmfaldriYeirrifjrhW  viWb;tarerfWafjrskattsemskatturinnaWrttulagihefWiorWiWhrrienhannvarW.Skattur  aflagiskv.18.gr.dregstfrsektarfjrhW.St;rfelltbrotgegnkvWiYessuvarWarviW1. i mgr.262.gr.almennrahegningarlaga. \4   SkUrierfingirangteWavillandifreinhverjumYeimatriWumervarWaframtalhansmgera ' honumsektY;ttupplUsingarnargetiekkihafthrifskattskylduhanseWaskattgreiWslu.    HverssemafsetningieWast;rkostleguhirWuleysiltursUslumannieWaskattyfirvldum  trangareWavillandiupplUsingareWaggnvarWandierfWafjrskUrsluannarraaWilaeWa `  aWstoWarviWrangaeWavillandiskUrslugjftilsUslumannseWaskattyfirvaldaskalstaYeirri S+! refsinguersegir1.mgr.Yessarargreinar. "   HafierfingiafsetningieWast;rkostleguhirWuleysivanrktaWgegnaskyldusinniskv. # 17.gr.skalhannstasektumeWafangelsialltaWtveimurrum.  $   & a TilrauntilbrotaoghlutdeildbrotumlgumYessumerrefsiverWeftirYvsemsegir !W% III.kaflaalmennrahegningarlagaogvarWarfsektumalltaWhmarkiYvsemkveWiWer J""& WrumkvWumYessarargreinar.'a!Ô #'   UmmlsmeWferWsamkvmtYessarigreingildameginreglur110.gr.laganr.90/2003,um #( tekjuskattogeignarskatt. $ )     22.gr. A&"+     NereigifyrirhendisamningurviWannaWrkiumaWkomasthjtvskttunfjrverW  '", mtisemlgYessitakatiloggreiddurhefurveriWerfWafjrskatturafYeimverWmtumtil '#- opinberraaWilaWrurki,Yerskattstj;raheimiltsamkvmtums;knerfingjaaWlkka (z$. _ erfWafjrskatt_ ԀhanshrlandimeWhliWsj;nafYessum_ erfWafjrskattsgreiWslum_ Ԁhans.Lkkun ( skalaldreinemahrrifjrhWenYeirrisemerfingjavrigertskyltaWgreiWahrlandiaf  _ fjrverWmtum_ .    23.gr. T,     Rkisstj;rninnierheimiltaWgerasamningaviWstj;rnirannarrarkjaumgagnkvmar  _ vilnanir_ Ԁ_ erfWafjrskatti_ Ԁerlendraogslenskra_ skattaWila_ Ԁsemeftirgildandilggjfrkjanna  eigaaWgreiWaskattafsmueignumbWi0slandiogerlendis.     Ennfremurerrkisstj;rninniheimiltaWgerasamningaumgagnkvm_ upplUsingaskipti_   X oguminnheimtu_ erfWafjrskatts_ ԀviWnnurrki. K #    24.gr.        kvWi_ XI_ .kaflalaganr.90/2003,umtekjuskattog_ eignarskatt_ ,ogreglugerWirsettar   samkvmtYeim,skulugildaeftirYvsemviWviWbeitingulagaYessara. wO    25.gr.        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S+! &  II.Sgulegarforsendur.  #   Ngildandilgum_ erfWafjrskatt_ ԀeruaWmrguleytiorWinrelt,endasettviWalltaWrar'aW  $ stWurenviWbumviWn.Lgineigaupprunasinndnskulgum,enfyrstukvWinum !W% _ erfWafjrskatt_ ԀDanmrkueraWfinnatilskipun12.september1792semeinnigvarlgleidd J""& hrlandi(LagasafnhandaalYUWuI:116!119).0formla_ tilskipunarinnar_ ԀkemurframaW #' erfWafYykiheppilegur_ skattstofn_ ԀYarsemhinirskattskylduborgiskatt?afen_ virkelig_ Ԁ_ formue_ , #( _ som_ Ԁ_ ofte_ Ԁ_ kan_ Ԁ_ ansees_ Ԁ_ som_ Ԁ_ uventet_  .Xessarreglurvorusvo_ rttaWar_ ԀogYeimbreyttmeWtilskip $ ) un8.febrar1810umgjaldaf_ fasteignaslu_ ԀogerfWaf(LagasafnhandaalYUWuI:182!185). v%N!* Xessartvr_ lagaheimildir_ Ԁgiltuframtilrsins1911erlgnr.15/1911leystuYrafh;lmi.Var A&"+ YgerWsbreytingaWerfWafjrskatturinnvarhkkaWur,ltinnfarastighkkandioggerWur  '", _ mishr_ Ԁeftirskyldleikaerfingja.0_ AlYingistWindum_ Ԁfr1921,A,bls.33,kemurframaWeldri '#- lginhafiveriWorWin?langteftirtmanum .Lgnr.30/1921t;kuviWafeldrilgum.Efni (z$. _ nUjulagannavarflestumefnum;breytt,eneinubreytingarnarsemlagWarvorutilvorugerWar ( YeimtilgangiaWaukatekjurrkissj;Ws,annarsvegarmeWhkkunskattsinsniWjumarfleif  andaoghinsvegarmeWkvWumsemmunduhafafrmeWsrnkvmaraframtaltilskatts  insenWurtWkaWist.XessumlgumvarbreyttmeWlgumnr.20/1972,enYaulgvorusett a vegnaYeirrarrskunarsemorWinvarskattstiganumvegnast;rfelldraverWbreytingaogYeirrar T, hkkunarfasteignamatisemt;kgildiumram;tin1971!1972.MeWYessumlgumvargerW  sbreyting1.gr.lagannaaWstaWorWsins,,rkissj;Ws kom,,erfWafjrsj;Ws ,enerfWafjr  sj;WurvarstofnaWurmeWlgumnr.12/1952.0frumvarpinuvarfjallaWumYaWhlutverkerfWa   fjrsj;WsaWendurhfaf;lksemekkigtisWsrfarborWa.SkattYrepunumvarjafnframtfkk  X aW.Hmarksskatturinnhlstssami,enframkomfrumvarpitillagannaaWjafnvelY;ttskatt K #  urinnvrilgriensamkvmtYgildandilgummundutekjurerfWafjrsj;WshkkafrYvsem    Wurvrivegnahinnarmikluhkkunarfasteignamats.VegnagildistkuhinsnUjafasteigna    matsumram;tin1976!1977varskattstigalagannaennbreytt,meWlgumnr.46/1978.Ekki   varumgrundvallarbreytingaraWrWa,fremurenmeWlgunumfr1972,ogvarhundraWshluta wO  erfWafjrskattsinsekkibreytt.106.lggjafarYingivorusettnUheildarlgumerfWafjrskatt, B  lgnr.83/1984,semennerugildi.0athugasemdummeWfrumvarpiYverfylgdilgumYess    umkemurframaWfrumvarpiWfelisrlgfestingulagaframkvmdsemsmmsamanhafi   Yr;astogttilgfestingreglnannaaWkomavegfyrirYrttar;vissusemhttavriaW {  myndaWistvegnamismunanditlkunareinstkumlgsagnarumdmum.0frumvarpinuvri nF jafnframtaWfinnaverulegarbreytingarfrgildandireglum,svosemkvWisemleiWitilYess 9 aWlanglfarimakiarfleifandaverWiundanYeginnerfWafjrskattiogsmuleiWissambUlismaWur  arfleifandahafiveriWum;vgWasambWaWrWa.LgunumvarnstbreyttmeWlgumnr.  114/1989,enYeimvorukvWitengslumviWgerWsamningamilliNorWurlandatilaWkoma r vegfyrirtvskttunerfWafjr.VarkvWi2.mgr.1.gr.lagannabreyttYleiWaWerfWafjr e= skattskyldigreiWaaffasteignumhrlandiog;hWYvhvaraWilarvrubsettir.Xvarbtt 0 viWkvWiumheimildfyrirrkisstj;rninatilaWgeratvskttunarsamningaviWerlendrki.SW  astabreytingsemgerWvarlgunumvargerWmeWlgumnr.174/2000YegarerfWafjrsj;Wur  varlagWurniWurogmlaflokkurinnflutturfrflagsmlarWherratilfjrmlarWherra. i  III.AlmenntumskattlagninguerfWafjr.  '   ErfWafhefurlengiveriWtaliWeWlilegurskattstofneinsogsstbestforsguslenskakerfis  ins.SvipaWasgueraWsegjaafaWildarrkjumOECD.Einungistvrkiaf30aWildarrkjum  stofnunarinnar,Y.e.stralaogKanada,leggjaekkierfWafjrskatt.Fyrirskattlagningunni `  liggja&  UmisrkvarWandiyfirfrslufjrmillikynsl;WaenalmennttaliWererfWafjrskatturinn S+! einungiseinleiWafmrgumtiltekjuflunarfyrirrkissj;W.'S "   ErfWafjrskatturerdmiumskattlagninguviWyfirfrslueignamilliaWila.nnurdmium # slkaskattlagningueruYinglUsingargjldogstimpilgjld.EinnigmhaldaframaWvirWisauka  $ skatturseWlisnuslkurskattur.XessitegundskattafelurYaWsraWskattskyldaskapastviW !W% aWilaskiptiaWeignarrttindum.XerlitiWtilYessaWumsaWrWatekjueWaeignaaukningu J""& hjm;ttakanda,Y.e.erfingjatilvikierfWafjrskattsins.MeWWrumorWumaWltamegierfWa #' fjrskattinnsemskattsemkomitilviWb;tartekjuskatti. #(   SamkvmtlgumumtekjuskattogeignarskattermeginreglansaWskattskyldartekjur $ ) teljasthverskonargWi,arWur,launoghagnaWursemskattaWilahlotnastogmetinverWatilpen v%N!* ingaverWsogskiptirekkimlihvaWanYrstafaeWahvaWaformiYreru,sbr.7.gr.laganr. 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'",   SamkvmtgildandilgumskulusUslumennfyrir15.janarrhvertsendaskattstj;rasnu '#- skattumdmieitteintakafllumerfWafjrskUrslumsemYeirhafaafgreittnstliWnuri.Jafn (z$. framtskalsUslumaWursendaRkisendurskoWunfyrirsamatmaeitteintakafllumerfWafjr ( skUrslumsemYeirhafaafgreittnstliWnuri.0gildandilgumereinnigmltfyrirumendur  skoWunskattstj;raskUrslunum,einkumframtldumeignum,ogumendurskoWunRkisendur  skoWunarkvrWunskattsins.Teljiskattstj;rieignirvantaldargerirhannsUslumanniviWvart. a SkalsUslumaWurgangaeftirskUringumerfingja,sbr.2.mgr.11.gr.gildandilaga.Efvantalning T, erafsakanlegskalsUslumaWurkvarWaerfWafjrskattaWnUjugrundvellinUrrarerfWafjr  skUrsluerfingja.AWWrumkostikvarWarsUslumaWurviWb;tarerfWafjrskattmeWrkstuddum  rskurWi,sbr.20.gr.     0frumvarpinuerulagWartiltarlegrireglurummlsmeWferWeneraWfinnagildandilgum.  X AnnarsvegarerureglurumhlutverksUslumannsviWkvrWunerfWafjrskattioghinsvegar K #  umeftirlitshlutverkskattstj;ra.XerlgWtilsmeginbreytingaWekkiergertrWfyrirsrstku    eftirlitiRkisendurskoWunar.XessstaWerkveWiWskUrarumallteftirlitskattstj;ra.GerterrW    fyriraWskattstj;riendurkvarWierfWafjrskattkomiframnUjareignireWaverWmtiviWeftirlit   hansstaWsUslumannssamkvmtgildandilgum.MiWaWerviWaWskattstj;riljkiyfirferW wO  sinnieinsflj;ttogauWiWerogeigisWaren40dgumeftiraWhonumbarsterfWafjrskUrslafr B  sUslumanni.EnginslkkvWiummlshraWaeraWfinnagildandilgum,enmeWYessuerleit    astviWaWljkaYessummlumsemfyrst.Skattstj;rabereftirsemWuraWgeraviWkomandi   sUslumanniviWvartkomiframnUjareignirsemekkilgufyrirupphafiYarsemnauWsynlegt {  eraWtakauppskiptinslkumtilvikum,sbr.lgumskiptidnarbumo.fl. nF   0frumvarpinuerueinnigtarlegrikvWiumgjalddagaerfWafjrskattsogviWurlgsskatt 9 urinnekkigreiddurrttumtma,semogendurgreiWsluoftekinserfWafjrskattsogkruheimild  tilyfirskattanefndarsemernUjung.   VII.hriftekjurrkissj;Ws. e=   Tekjurrkissj;WsaferfWaskattisveiflasttalsvertmillira.sWustufimmrumhefurinn 0 heimtanumiWum665millj.kr.riaWjafnaWi.SfjrhWhefurY;hkkaWnokkuWsWustu  r,m.a.vegnahkkandifasteignamats,endaerufasteignirmegingjaldstofninn.rinu2002  nmutekjurafYessumskattstofni769millj.kr.ogerreiknaWmeWaWtekjurnarverWinlgt i 800millj.kr.r. \4   ErfitteraWmetameWnkvmnihrifbreytingartillagnafrumvarpsinstekjurrkissj;Ws, ' m.a.vegna;n;graupplUsingaumskiptinguskattteknannaeftirgjaldflokkumgildandikerfi.  Lauslegtlungefurtilkynnaeftirfarandiskiptingugjaldstofnsinsmismunandiskattflokka  samkvmtgildandilgum: `    GjaldflokkurA(5!10%)Wsve. 85% "   GjaldflokkurB(15!25%)Wsve.  !13% #   GjaldflokkurC(30!45%)Wsve.% % !2%  $   AfYessumtlumsstaWmeginhlutierfingja,eWaum85%,lendirlgstaskatthlutfallinu J""& semverWur5%eftirbreytinguna.EkkiliggurfyrirhvertmeWaltalarfsYeimgjaldflokkiern #' eWaWrumgjaldflokkumogYvtilokaWaWreiknathrifbreytingannaafeinhverrin #( kvmni.Einniger;lj;sthvaWahrifhkkunskattleysismarkasamkvmttillgumfrumvarps $ ) inskemurtilmeWaWhafa.hinnb;ginnerlj;staWYessarbreytingarmunuaW;breyttuskerWa v%N!* tekjurrkissj;WsallnokkuW,enm;tivegurfkkunundanYgnaogvntanlegavirkarifram A&"+ kvmdogeftirlitmeWskattheimtunni.XegarallterlagtsamanmY;gerarWfyriraWrkis  '", sj;WurverWiafnokkrumtekjumviWbreytinguna,eWaalltaW300!400millj.kr. '#-  (z$.  VIII.hrifgjaldendur.  (   hrifbreytingartillagnafrumvarpsinserunokkuWmismunandieftirskattflokkum,enllum  tilvikumttiskatturinnaWlkkaeffrerutaldirYeiraWilarsemhafaveriWundanYegnirskatt  inumenverWanskattskyldir.0eftirfaranditfluerbirturlauslegursamanburWurskattflokk a umfyrirogeftirbreytingu.0llumtilvikumererfingiaWeinseinnogskattskyldurarfur3millj. T, kr.YegarkostnaWurhefurveriWdreginnfr.  *u4ddd Xdd Xdd X>>,edd ,dd-,dd-,dd +  6uu%   U&6c80kr;num     @uu/!  uu @Fyrirbreytingu @uu/!  3uu @Eftirbreytingu @uu/!  3uu @hrif >4'  3 U& uu U&>SkattflokkurA TJ   :A190274:AT190.274 vD U :A190274 :A j@100000j@100.000 vD U j@100000 j@  -90274 Є90.274 aWJ 3  -90274 U&   U&aSkattflokkurB TJa 9  0 A5305590 AT530.559 vDa 9 U 0 A530559 0 A jA200000jA200.000 wDa 9 U jA200000 jA ,-330559,Є330.559 iuXKa 9 3 ,-330559 U& , U&iSkattflokkurC \uK u p'/A1020856p'/A\1.020.856 uwE U p'/A1020856 p'/Au jA200000jA200.000 uwD U jA200000 jAu  )-820856 )Є820.856[QO 3  )-820856 U&   )u [#8c#  AthugasemdirviWeinstakargreinarfrumvarpsins. .  Um1.gr.       GreininsemfjallarumandlagerfWafjrskattserefnislega;breyttfr1.gr.laganr.83/1984.  Skv.1.mgr.eruYaWerfingjarsemgreiWaskuluskattinnogskv.3.mgr.YeirsemtakaviWgjafa g arfi,dnargjfum,fyrirframgreiddumarfioggjfumYarsemgefandihefurskiliWsrnoteWa Z2 tekjurafhinugefnatildauWadagseWaumtiltekinntmasemekkierliWinnviWfrfallhans.XaW % eruYverfingjaroggjafYegarsemeruskattskyldir.AthugaberY;aWlgumumtekjuskattog   eignarskattermltfyrirumskattgjfum,sbr.4.tlul.AliWar7.gr.laganr.90/2003.Til ! tekjuskattsteljastsamkvmtkvWinu?BeinargjafirpeningumeWaWrumverWmtum,Yar ^" meWtalinafhendingslkraverWmtahendurnkominnattingja,nemaumfyrirframgreiWslu Q)# upparfsaWrWa. EfekkiergreiddurerfWafjrskatturaffyrirframgreiWsluupparfkann $ YvaWveralitiWsvoaWumgjfsaWrWaogferYumskattlagningusamkvmtfyrrgreindu % kvWilaganr.90/2003.Samagildirumdnargjafirogeignaaukavegnaarftku.Meginreglan & samkvmtlgumumtekjuskattogeignarskatteraWslkeignaaukningertekjuskattsskyld,sbr. }U' 7.gr.,engrundvelli1.tlul.28.gr.lagannatelsteignaaukninginekkitiltekna,endahafi H ( erfWafjrskatturveriWgreiddur. )   01.mgr.erviWYaWmiWaWaWbskiptinfariframhrlandi.AWYvervarWarfasteignir * 0slandiskalgreiWaskattinn0slandintillitistilYesshvarerfingjareWaarfleifandierubsettir. + kvWiWkominnmeW1.gr.laganr.114/1989tilsamrmisviWreglurannarsstaWarNorWur tL, lndum,enYarerallsstaWarkrafisterfWafjrskattsaffasteignumYvlandiYarsemYreru ? - ntillitstilYesshvarbskiptifarafram.0Yeimtilvikumsembskiptifaraframhrlandiog  !. biWfasteignerlendisfriskv.1.mgr.XessberaWgetaaWkvWiYessiverWuraWlesameW !/ hliWsj;nafkvWi22.gr.frumvarpsinssemersamhlj;Wa3.mgr.25.gr.laganr.83/1984og "x0 kominnlginmeWbreytingusemgerWvarmeW2.gr.laganr.114/1989. k#C1   04.mgr.ermltfyrirumskattalegameWferWlfeyrissparnaWarsemfellurtilerfingjasam 6$ 2 kvmtlgumumskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Ws.ErkvWiWsett % 3 inntilaWtakaaftvmliumaWekkiberiaWgreiWaerfWafjrskattafslkumlfeyrissparnaWi.Um %!4 skattlagninguhansfersamkvmtlgumnr.90/2003,umtekjuskattogeignarskatt.IWgjld &o"5 vegnalfeyrissparnaWarerufrdrttarbrfrskattskyldumtekjum,sbr.AliW30.gr.laganr. b':#6 90/2003,ogYvberaWgreiWatekjuskattviWtborgunlfeyrisinstilrtthafa. -($7     Um2.gr.      Greininersamhlj;Wa2.gr.laganr.83/1984ogYarfnastYvekkiskUringa.    Um3.gr. T,     Greininersamhlj;Wa3.gr.laganr.83/1984,Y;meWYeirriundantekninguaWgerterrWfyrir  YeimmguleikaerfingjaaWhafnaarfi,sbr.2.mgr.UmskattlagninguhjviWtakandafereftir  smureglueinsogumafsalarfsvriaWrWa.     Um4.gr. K #      Greininerefnislegasamhlj;Wa1.mgr.4.gr.gildandilaga.XerrttaWaWreglangildieinn    igumeinstaklingastaWfestrisamvist,sbr.lgYaraWltandi.      Um5.gr. wO      0greininnierannarsvegarmltfyrirumskatthlutfallerfWafjrskattsoghinsvegarskipan B  erfingjaskattflokka.Skipanskattflokkabyggistskyldleikaerfingjaogarfleifanda.Skiptir    ekkimliYvsambandiY;tterfWaheimildinsbrferfW,enekkilgerfW.0aflokknummeW   lgriskattfjrhW(5%erfWafjrskattur)eruniWjararfleifanda,kjrbrn,stjpbrn,f;sturbrn {  ogniWjarYeirraogYeirbrferfingjarsemarfleifandihefurrWstafaWftilsamkvmtheimild nF 35.gr.erfWalaga,Y.e.Yegarhannskylduerfingjalfi.Skv.35.gr.erfWalagaerheimiltaW 9 rWstafaftilbrferfingjameWYvaWskerWahlutskylduerfingja.Brferfingjumsamkvmt  YessukvWierskipaWaflokkYarsemtaliWeraWYegarsvonastandisumsrstakleganiW  samband&  arfleifandaogbrferfingjaaWrWa.LagtertilaWaWrirerfingjarogbrferfingjarverWi r skattlagWirbflokki(10%erfWafjrskattur).'8 e=   kvWi2.mgr.er;breyttogsamhlj;Wa4.mgr.4.gr.laganr.83/1984. 0   & a Um6.gr.      0greininniermltfyrirumfyrirframgreiWsluupparf.AfgreininnileiWiraWrWstfuntelst i ekkiverafyrirframgreiWslaarfsnemaum'ad:ԀhanasgerWerfWafjrskUrslaogerfWafjrskattur \4 greiddur.AWWrumkostivriframlagtaliWlfsgjf,nemafyrrgreindurhtturshafWur,sbr. ' einnigathugasemdirviW1.gr.frumvarpsins.FyrirframgreiddanarfskalgreiWaYegarframlag  hefurveriWinntafhendi.BeraWleggjaframerfWafjrskUrsluogfritunsUslumanns,sbr.3.  mgr.11.gr.frumvarpsins.RttarhriffyrirframgreiWslumiWastviWYaWtmamarkYegarerfWa `  fjrskatturergreiddur,sbr.2.mgr.20.gr.frumvarpsins. S+!   0frumvarpinuerlgWtilveruleglkkunskatthlutfallinu.LagtertilaWskatthlutfalliWverWi " 5%hjYeimerfingjumsemfallaundiraliW1.mgr.5.gr.en10%hjYeimerfingumsemfalla # undirbliWsmumlsgreinar.AWWruleytiYarfnastkvWiWekkiskUringa.  $   Um7.gr. J""&     0greininniermltfyrirumverulegahkkunskattleysismarkafrYvsemveriWhefur.Gert #' errWfyriraWskattleysismrkfyrirhvertbverWi1millj.kr.UmgreiWsluerfWafjrskattsafYv #( semumframerferskv.5.gr.kvWiYessarargreinargildaekkiumfyrirframgreiWsluarfs. $ )   Um8.gr. A&"+     kvWiYettaersamhlj;Wa8.gr.laganr.83/1984.  '",   Um9.gr. (z$.     0YessarigreinermltfyrirumgjaldstofnerfWafjrskattsoghvernigmetaeigiYreignir ( semYarerutaldarfram.ErmeginreglansaWmiWaverWmtiallraeignaviWmarkaWsverWmti.  TilrttingarerusWantilgreindalgengustuverWmtiogeignirsemfallaundirmeginregluna.  XerleitastviWaWafmarkaskUrtviWhvaWatmamarkskulimiWagjaldstofnerfWafjrskattsog a viWhvaWatmamarkskulikvarWaverWmtihans. T,   Samkvmt1.mgr.skalgjaldstofnerfWafjrskattsveraheildarverWmtiallrafjrhagslegra  verWmtaogeignasemliggjafyrirviWandltarfleifandaaWfrdregnumskuldumogkostnaWi.  ErfWafjrskatturinnskalsWanreiknaWurtmiWaWviWverWgildieignareWaverWmtaarfshvers   erfingjaYeimtmasemsUslumaWurritarerfWafjrskUrslu,Y.e.viWskiptalok,sbr.3.mgr.19.  X gr.frumvarpsins.GjalddagiskattsinsersWan10dgumeftiraWsUslumaWurtilkynnirerfingjum K #  umritunerfWafjrskUrslu,sbr.4.mgr.19.gr.frumvarpsins.kvWi1.og2.mgr.kvWsins    eruefnislegasamhlj;Wangildandireglum,sbr.7.og9.gr.laganr.83/1984.GildandikvWi    hafaY;tt;skUrogerleitastviWaWkveWaskUrarumYessiatriWifrumvarpiYessu.     02.mgr.erfinnaskilgreininguYvhvaWtterviWmeW?heildarverWmti fjrhagslegra wO  verWmta1.mgr.kvWisins.XarerujafnframttaldarupphelstueignirogverWmtisemmeta B  bermarkaWsverWi.ErYaWbyrgWerfingjaaWsjtilYessaWrttmarkaWsverWmtieignas    skrWerfWafjrskUrslu.     03.mgr.erutaldaruppfj;rumstafliWumundantekningarfrmeginreglu2.mgr.kvWisins {  ummarkaWsverWmti.Skv.aliWskalmiWaverWmtihlutabrfaviWnafnverW.Skv.bliWskal nF miWaverWmtieignarsemseldhefurveriWnauWungarsluviWuppboWsandvirWi.Skv.cliW 9 skulufasteignirtaldarfasteignamatsverWi.FrYeirriregluereinundantekningsemfelursr  aWYeimtilvikumsemalmenntgangverWfasteignarertaliWlgraenfasteignamatsverWserf  ingjumheimiltaW;skaeftirmatiskv.17.!23.gr.laganr.20/1991,umskiptidnarbumo.fl. r ErYheimiltaWleggjaerfWafjrskattmatsverWYannigfengiW.AWlokumerdliW3.mgr. e= srreglavarWandikvrWungjaldstofnsYegarumbpeningeraWrWa. 0   Um10.gr.      1.og2.mlsl.greinarinnarerusamhlj;Wa10.gr.gildandilaga.TilaWtakaafallanvafaer i 3.mlsl.kvWisinstekiWframaWerfWafjrskattursamkvmtlgunumsekkifrdrttarbr. \4   Um11.gr.      0greininniermltfyrirumskilerfWafjrskUrslutilsUslumanns.ErkvWiWefnislegasam  hlj;Wa11.gr.gildandilaga.XaWnUmlierlagttilaWerfWafjrskUrsluskulifylgjaYrjsWustu `  skattframtlarfleifanda.ErYettagerttilYessaWsUslumaWurgetiumleiWoghannveitirviWtku S+! erfWafjrskUrslukannaWrttmtihennarYannigaWallareignirarfleifandaskilisrinnerfWa " fjrskUrsluna.XergertrWfyriraWrkisskattstj;rigetikveWiWhvaWaformierfWafjrskUrsla # skulivera.OpnarYettameWalannarsmguleikatilYessaWskilarafrnumerfWafjrskUrslum.  $   Um12.gr. J""&     GreininmlirfyrirumeftirlitsUslumannsmeWrttmtierfWafjrskUrslu.ErkvWigrein #' arinnaraWmestuefnislegasamhlj;WakvWum12.og13.gr.gildandilaga,enleitasthefur #( veriWviWaWkveWaskUrarumeftirlitsUslumannsfrumvarpinu. $ )   04.mgr.kvWisinseraWfinnanUmlisemlUturaWYeirribreytingumlsmeWferWsem v%N!* lgWertilfrumvarpinu.XannigergertrWfyriraWerfingjargetiboriWgreiningsefnisnundir A&"+ yfirskattanefndviljiYeirekkifellasigviWkvrWunsUslumanns.ErYettarrWitilviWb;tar  '", YvrrWisemveriWhefursamkvmtgildandilgum,enerfingjargetavalltkrafistrlausnar '#- hraWsd;maraumskattskylduogskattfjrhWeftirkvWum119.gr.lagaumskiptidnar (z$. bumo.fl. (   Samkvmt5.mgr.skalsUslumaWursendaskattstj;rasnuskattumdmierfWafjrskUrslu  semskalyfirfarahanaogkannahvorteignirsurttilegataldarfram.    Um13.gr. T,     1.mgr.greinarinnarsemmlirfyrirumframkvmdskiptastj;raviWopinberskiptierefnis  legasamhlj;Wa1.mgr.14.gr.gildandilaga.GerterrWfyriraWfrumvarptilthlutunarfylgi  meWerfWafjrskUrslutilsUslumanns.AWlokinniritunsUslumannsskalhannsendaskUrsluna   tilskattstj;rasnuumdmisemkannarhvorteignirsurttilegataldarfram,sbr.2.mgr.  X   3.mgr.erefnislegasamhlj;Wa2.mgr.14.gr.lagannaaWviWbttuYvnUmliaWheimilter K #  aWkrakvrWunsUslumannstilyfirskattanefndar.      Um14.gr.       kvWiWernUmliaWYvleytiaWgerterrWfyriraWsUslumaWursendiviWkomandiskatt wO  stj;raerfWafjrskUrslurjafn;WumoghannlUkurritunYeirra,sbr.5.mgr.12.gr.og2.mgr.13. B  gr.frumvarpsins.Skattstj;raerusWansettkveWintmamrktilaWljkaendurskoWunsinni.    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"     kvWiWeraWmestuleytisamrmiviWYupplUsingaskyldusemerfinna94.gr.laganr. # 90/2003,umtekjuskattogeignarskatt.  $   Um18.gr. J""&     kvWigreinarinnarersamiWmeWhliWsj;nafsambrilegukvWi108.gr.laganr.90/ #' 2003,umtekjuskattogeiganrskatt.GreininfjallarumhvernigmeWskulifaraefeignireruekki #( rttilegataldarframtilerfWafjrskatts. $ )   Um19.gr. A&"+     Greininmlirfyriruminnheimtu,gjalddagaogviWurlgviWvangreiWsluerfWafjrskatts.Er  '", kvWiWfrttilsamrmisviWinnheimtuoglagninguannarraskattaoggjaldarkissj;W. '#-   Samkvmt1.mgr.rennurerfWafjrskatturrkissj;Wogtollstj;rarhafahendi_ innheimtu (z$. Yeirra.0ReykjavkmunsUslumaWurinnReykjavktakaviWgreiWslu_ erfWafjrskatts_ ,enYegar ( um_ skattbreytingu_ ԀeraWrWahjskattstj;ramun_ tollstj;rinn_ ԀReykjavkannastinnheimtu  _ skattsins_ .    Samkvmt3.mgr.skal_ erfWafjrskattur_ ԀreiknaWurtmiWaWviWverWgildieignareWaverW a mtiarfshverserfingjaYeimtmasemsUslumaWur_ ritar_ Ԁ_ erfWafjrskUrslu_ ,Y.e.viW_ skiptalok_ . T,   Samkvmt4.mgr.ergjalddagi_ erfWafjrskatts_ ԀtudgumeftiraWsUslumaWurtilkynnirerf  ingjumumritun_ erfWafjrskUrslu_ ,sbr.3.og5.mgr.12.gr.og1.mgr.13.gr.frumvarpsYessa.  Efskattstj;risWanhkkareWaeftiratvikumlkkar_ kvarWaWan_ Ԁ_ erfWafjrskatt_ Ԁfellurs_ skatt   breyting_ ԀjafnframtgjalddagatudgumeftiraW_ gjaldanda_ Ԁvartilkynntumhkkunina,sbr.5.  X mgr.EfskatturinnerekkigreiddurinnanmnaWarfrgjalddagaskalgreiWarkissj;Widrttar K #  vextiafYvsemgjaldfalliWerfrgjalddaga,sbr.6.mgr._ Drttarvextir_ ԀeruYeirsmuogSeWla    banki0slandskveWurogbirtir,sbr.lgumvextiogverWtryggingu.      kvWi8.mgr.ersetthrtilrttingar,enlgumendurgreiWslu_ oftekinna_ Ԁskattaoggjalda   gildaum_ oftekinn_ Ԁ_ erfWafjrskatt_ . wO    kvWi9.og10.mgr.eruefnislegasamhlj;Wa3.mgr.114.gr.laganr.90/2003,umtekju B  skattog_ eignarskatt_ .      & a Um20._ gr._  {      kvWi1.og2.mgr.Yessarargreinarerusamhlj;WakvWum5.og6.mgr.7.gr.gildandi nF laga.'aMr 9   kvWi3.mgr.ersamhlj;WakvWi2.mgr.21.gr.laganna.SamkvmtkvWinueruerf  ingjarbyrgirfyrirgreiWslu_ erfWafjrskatts_ .ErYaW;skiptbyrgW,enmeWYeirritakmrkunaW  ekkiverWurinnheimthjneinummeiraensemsvarar_ heildararfi_ Ԁhanssamkvmt_ skiptagerW_  r viWkomandi_ dnarbs_ . e=   Um21._ gr._       0greininnieraWfinnarefsikvWivegnabrotalgunum.ErkvWiWsamiWmeWhliWsj;n  af109.og110.gr.laganr.90/2003,umtekjuskattog_ eignarskatt_ . i   Um22.og23._ gr._  '     Greinarnarerusamhlj;Wa25.gr.gildandilaga.kvWiWkominnlginmeWbreytingusem  gerWvarmeW2.gr.laganr.114/1989.    Um24._ gr._  S+!     kvWiWvsartil_ XI_ .kaflalaganr.90/2003,umtekjuskattog_ eignarskatt_ ,TmiskvWium " _ skattyfirvld_ . #   Um25.og26.gr. !W%     GreinarnarYarfnastekkiskUringa. J""&   $ ) Fylgiskjal. ( mAu) dE>$ A^m #88Ac#  FjrmlarWuneyti,  fjrlagaskrifstofa: a %   % O{  Umsgnumfrumvarptillagaum_ erfWafjrskatt_ .      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Ekkiliggjafyrirngilegag;Wggnumnverandiinnheimtu_ skattsins_ ԀtilaWunntsaWtla {  hriffrumvarpsinsYessartekjurrkissj;Ws.SamkvmtlauslegumatierY;reiknaWmeWaW nF _ tekjutapiW_ ԀverWikringum300!400_ m.kr_ .YegarYessergttaWframkvmdogeftirlitttiaW 9 verWa_ skilvirkara_ ԀogaWlkkun_ skattsins_ ԀttiaWdragar_ undanskotum_ ._ Skattlagningin_ ԀverWur  einfaldarisamkvmtfrumvarpinuogerekkistWatilaWtlaaWbreytingarframkvmdinni  hafiteljandihrifkostnaW_ stj;rnsUslunnar_ ԀverWiYaWlgfest.