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',K ; y Skattstj;riskalgeraviWkomandisUslumanniviWvartskriflegakomiframupplUsingarum   eignireWabreyttanskattstofnsemekkikomaframskiptagerW. wO   y Hafiskattstj;rigrunumerfWafjrskattsvikeWaaWrefsiverWbrotlgumumb;khaldog B  rsreikningahafiveriWframinskalhanntilkynnaYaW&  skattranns;knarstj;rarkisinssem    kveWurumfra' >mhaldmlsins.     11.gr. nF    y Erfingi,semtelurerfWafjrskatteWaskattstofnsamkvmtkvWumlagaYessaraeigirtt 9 kveWinn,getursentskriflegarkstuddakru,studdanauWsynlegumggnum,til  yfirskattanefndarogfermeWferWkrunnarYeftirkvWumlaganr.30/1992,um  yfirskattanefnd. r   12.gr. 0    y ErfingjumerskyltaWltasUslumnnumog/eWaskattstj;ra,skattranns;knarstj;rarkisins  ogrkisskattstj;rat;keypisogYvformisem;skaWerallarnauWsynlegarupplUsingar  ogggnerYeirbeiWastogunnteraWltaYeimt. i  y NverWurgreiningurumskylduerfingjaskv.1.mgr.oggetursUslumaWur, \4 rkisskattstj;rieWaskattranns;knarstj;rirkisinsYleitaWumhannrskurWarhraWsd;ms. ' GegnieinhverekkiupplUsingaskyldusinnimvsamlitilopinberrarranns;knar.    13.gr. `     y SuverWmtierfWafjrskUrsluranglegaframtalinmskattstj;ribta25%lagiviW S+! tlaWaeWavantaldaskattstofna. "  y FellaskalniWurlagsamkvmtYessarigreineferfingifrirrkaWYvaWhonumverWi # eigikenntumannmarkaerfWafjrskUrslu.  $  y     14.gr. J""&    y SkattarlagWirsamkvmtlgumYessumrennarkissj;WoghafasUslumennogeftir #' atvikumtollstj;rinnReykjavkhendiinnheimtuYeirra.Skatturskalgreiddurtil #( innheimtumannsYvumdmisemskatturinnerlagWur. $ ) &   y frUjunskattkvrWunareWadeilaumskattskyldufrestarekkigjalddagaerfWafjrskatts v%N!* eWaleysirneinnundanviWurlgumsemlgWeruviWvangreiWsluhans.'v%F A&"+  y ErfWafjrskatturhverserfingjaskalreiknaWurtmiWaWviWverWmtiarfsdnardegi  '", arfleifandaenmiWaWviWYanndagsemsUslumaWurritarerfWafjrskUrsluefum '#- fyrirframgreiddanarferaWrWaeWa;skiptbsemskipterfyrirandlteftirlifandimaka. (z$.  y GjalddagierfWafjrskattsertudgumeftiraWsUslumaWurtilkynnirerfingjumumritun ( erfWafjrskUrslu,sbr.3.og5.mgr.7.gr.og1.mgr.8.gr.   y SerfWafjrskatturhkkaWurskv.10.gr.fellurviWb;tarfjrhWingjalddagatudgum  eftiraWgjaldandavartilkynntumhkkunina. a  y HafierfWafjrskatturekkiveriWgreiddurinnanmnaWarfrgjalddagaskalgreiWa T, rkissj;WidrttarvextiafYvsemgjaldfalliWerfrgjalddaga.  & a  y DrttarvextirsamkvmtlgumYessumskuluveraYeirsmuogSeWlabanki0slands  kveWurogbirtir,sbr.1.mgr.6.gr.laganr.38/2001,umvextiogverWtryggingu.   'aK y UmendurgreiWsluoftekinserfWafjrskattssamkvmtlgumYessumfersamkvmtlgum  X umendurgreiWsluoftekinnaskattaoggjalda. 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