WPC- ĆV^&פٶFBNwajU^|Q`ÇpZ}4NMZdVQW5S`qX6MI !Ңpm{6JV9av)OeX)9X_wrLf>UM Hy {p3>;S\5$,RbL@eE:ϤSjc zHqްzn.zC. i޽G5 EWm"{oDsWhzE5%}pU_uJOdSxp% {lJ7եxk5~rk㧚5OYST6v749mXCR lH ;G r ]r᎟ړE t_ Q7{ze27{ wnaX%wa —hSIɷ^NV 1I24ܜFF&UN %b 0h#@ X Taw^  1U4L 1uN4 UNh mj 0Z 72 0  1 0DM 1 1WWWWWWWWW 1 1 0 0"" 0$$$$$$$ 0u' 0wm( 0( 0))))))))))))))))))))) BF*F*F*F* 1c*c*c*c*c*c*c*c*c*c*c*c*c*c*c*c*c*c*c*c*c*c*,** ,, 0L------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ B-k-(  Z6Times New Roman RegularX(h$}}kTRV<6&A4V<6&A4 6&A4 6&A4Tkk#ggdd  ISUS.,    -zv > *  X-8kdd8% Adobe PDF  0W:\COREL8\TEMPLATE\CUSTOMWP\SKJRI~4T.WPTW:\corel8\template\customwp\Skjritun4.wptY|6?  =?EKQW_gmstafl.a.1.a.1.(a)(i)1)a))'\  `TimesRoman3#37=CIQYag1.a.i.(1)(a)(i)1)a)r3?ό|)3|x6Times New Roman RegularUF*MIVJMiWjar texta.@a..  i)*ee=(/LH I '\  `TimesRomanI I '\  `TimesRomanI(ehCEKQW]cioAutoList4a.a.a.a.a.a.a.a.>*SKLSkletur.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.ABCD %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3$ h!}X!XXXTRW6&A4X3' Letter 6&A43'LetterTXX!#ggdd  ISUS.,    -zv > *  X-8dXXd8%   (3$ h!}X!XXXTRW6&A4X3' Letter 6&A43'LetterTXX!#ggdd  ISUS.,    -zv > *  X-8dXXd8%   (3V=$ h!}X!XXXTRW6&A4X3' Letter 6&A43'LetterTXX!#ggdd  ISUS.,    -zv > *  X-8dXXd8%    d (M0J$2  0  .3  0 ` (O$0  2  3  0` ""(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(# d(UhCEKQW]cioAutoList3a.a.a.a.a.a.a.a. " 6'X!XXXXX!#ggdd  ISUS.,  -zv > *  X-  _  D   8)X!XXXXX!#ggdd  ISUS.,  -zv > *  X-  _Ԁ>c$"Small Circle"0 )Hairline d h!}X!XXXTRW6&A4X3' Letter 6&A43'LetterTXX!#ggdd  ISUS.,    -zv > *  X-8dd8%   _ 4ABCD(%03  }suR @(`Lg  #R#  X!Xumskattlagningukolvetnisvinnslu.#XX!Q#    ?3@%`________  }  @  %`I.KAFLI      Almennt.    1.gr. t  GildissviW. g? z y LgYessitakatilskattlagningarallartekjurafranns;knum,vinnsluogslukolvetnis, 2  Y.m.t.llafleiddstarfsemi,svosemflutningurleiWslumeWameWskipumognnurvinna  ogYj;nustaseminnterafhendi:   3(5h804ABCD"A0J"  A0J y25h  a  .3  Ԉ0    landhelgi,efnahagslgsguoglandgrunni0slands,A0J݌k   Ќ  "A0J"  A0J y25h  b  .3  Ԉ0    samliggjandihafsvWiYarsemkolvetnisauWlindnryfirmiWlnuannarsrkisYegar ^6 rtturtilkolvetnisfellurtil0slandssamkvmtsamningiviWhittrkiW,A0J݌)   Ќ  "A0J"  A0Jj  y25h  c  .3  Ԉ0    fyrirutansvWiWsemnefnteraliW,endahafi0slandrtttilaWskattleggjaYstarfsemi  ogvinnusamkvmtalmennumrttieWasrstkumsamningumviWerlentrki.A0Jj ݌   Ќ   4ABCD(%0831 y Aftekjum,Y.m.t.launum,semverWatilYeirristarfsemisemfjallaWerum1.mgr.skal b aukskattaoggjaldasamkvmtlgumYessumgreiWaallaaWraskattaognnuropinbergjld U- semerulgWskattskyldaaWilahrlandieftirYeimlgumogreglumsemumYaugilda   hverjumtma.    2.gr. Y SkattskyldiraWilar. L$ ; y SkyldatilaWgreiWaskattaoggjldafYeirristarfsemisemfjallaWerum1.gr.hvlir   YeimaWilumsemfengiWhafaleyfitilranns;knaog/eWavinnslukolvetnis,svoogWrum ! aWilumsemtakameWbeinumeWa;beinumhttiYttranns;knum,vinnsluogdreifingu  " kolvetnisafurWaogannarriafleiddristarfsemi.SkattskyldasamkvmtlgumYessum,sbr. x!P# oglgnr.90/2003,umtekjuskatt,hvlirYanniglgaWilum,sjlfstttstarfandimnnumog C"$ launYegumsemaflateknaviWstarfsemisemframferYeimsvWumsemtilgreinderu #% 1.gr. #&   3.gr. o%G!( Skilgreiningar. :&")  y KolvetnimerkirlgumYessumjarWola,jarWgaseWaannarskonarkolvetnisemertil '"* staWarjarWlgumundirhafsbotnifrnttrunnarhendiognUtanlegterloftkenndueWa '#+ flj;tandiformi. (s$, _ y LeyfishafimerkirlgumYessumhversaWilisemfengiWhefurleyfieWahlutdeildleyfi ( tilranns;knaeWavinnslukolvetnissamkvmtlgumnr.13/2001,umleit,ranns;knirog  vinnslukolvetnis.   y & a LandgrunnmerkirlgumYessumhafsbotninnogneWansjvarsvWiutanlandhelgi,sem a eruframlenginglandsvWisins,alltaWytrimrkumlandgrunnssvWisins,Y;aW200sj;mlna T, fjarlgW'ahfrgrunnlnumlandhelginnarYarsemytrimrklandgrunnssvWisinsnekkiYeirri  fjarlgW,sbr.lgnr.41/1979,umlandhelgi,efnahagslgsguoglandgrunn.Milli0slands  annarsvegarogFreyjaogGrnlandshinsvegar,Yarsemminnaen400sj;mlurerumilli   grunnlna,afmarkastefnahagslgsagaoglandgrunn0slandsafmiWlnu.  X  y TunnaeWagildihennarmerkirlgumYessummlieiningfyrirjarWoluYarsemein K #  tunnajafngildir0,15898rmmetrumeWasamsvarandimagnafWrukolvetnimeWsama    orkuinnihaldi,svosemafjarWgasi.      II.KAFLI wO   FramleiWslugjald.  B  4.gr.    Gjaldskylda.   i y Skattskyldurleyfishafiskv.2.mgr.3.gr.skalgreiWasrstaktframleiWslugjaldsem {  reiknastafverWmtiYessmagnstunnumtaliWsemhannvinnurrlegaafkolvetni nF grundvellihinnarleyfisskyldustarfsemi.MeWvinnsluerttviWalltYaWkolvetnisemafhent 9 errauWlindinni,YarmeWaltilframhaldsvinnsluogeiginnota.    5.gr. r ViWmiWunarverWskattskilum. e=  y RWherraskiparYrjmennnefndtilfimmrasennogjafnmargatilvaratilaWkvarWa 0 viWmiWunarverWkolvetniogskuluYeirUmisthafaYekkingusviWikolvetnisvinnslu,  lgfrWieWahagfrWi.NefndinskalupphafihversmnaWarkvarWaviWmiWunarverW  kolvetnifyrirnstliWinnmnuW.ViWmiWunarverWiWskaltakamiWafmeWalverWikolvetni i einsogYaWvarviWurkenndumalYj;WlegummarkaWimeWsambrilegarkolvetnisafurWir, \4 m.a.aWteknutillititilslukostnaWarogafhendingarstaWar. '  y kvarWanirviWmiWunarverWsnefndareruendanlegarstj;rnsUslustigi.RWherrasetur  nnarireglurumkvrWunviWmiWunarverWsogstrfnefndarinnar.    6.gr. S+! GjaldstofnoggjaldhlutfallframleiWslugjalds. " 5 y GjaldstofnframleiWslugjaldsskv.4.gr.miWastviWverWmtiheildarvinnsluleyfishafa # hverjuriogkvarWastsemmargfeldiunninsmagnsogviWmiWunarverWsskv.5.gr.  $  y GjaldhlutfallframleiWslugjaldsskalvera5%ogtelstgjaldiWtilrekstrarkostnaWar. !W%   7.gr. #' UmskilframleiWslugjaldi. #( .! y GreiWaskalmnaWarlegaframleiWslugjaldstaWgreiWslutilrkissj;WsogtelstYaWvera $ ) brWabirgWagreiWslauppendanlegalagningu,sbr.4.mgr. v%N!*  y GjaldskyldirleyfishafarskulueftirlokhversuppgjrstmabilsgreiWa;tilkvaddirtil A&"+ innheimtumannsrkissj;WsYaWframleiWslugjaldsemYeimberaWstandaskilsamkvmt  '", &  skilagreinsemrkisskattstj;rikveWur.GjalddagiframleiWslugjaldsvegnahversmnaWarer '#- 1.dagurnstamnaWarogeindagi14dgumsWar.''# (z$. & ,  y AWWruleytiferumstaWgreiWsluframleiWslugjaldseftirlgumnr.45/1987,um ( staWgreiWsluopinberragjalda,eftirYvsemviW.UmviWurlgogmlsmeWferWgildakvWi  VI.kaflaYeirralaga.  ',(o$ y SamhliWalagninguopinberragjaldasamkvmtlgumnr.90/2003,umtekjuskatt,skal a faraframendanlegtuppgjreWalagningframleiWslugjaldsfyrirnstliWiWr.Frvikskulu T, gerWuppmeWalviWmiWunarverWirsinshvortsemumof-eWavangreiWslueraWrWa.   y FyrirrslokskalgjaldskylduraWilisendarkisskattstj;ratlunumformaWa  heildarvinnslukolvetnisnstarisamtrekstrartlunogskalhnsamYykktaf   Orkustofnun.tluninskalendurskoWuWrsfj;rWungslegaogskalOrkustofnunsamYykkja  X breytingar. K #    III.KAFLI     Srstakurkolvetnisskattur.    8.gr. wO  SkattskyldiraWilar. B  ( y Skattskyldirleyfishafarskv.3.gr.semhafatekjurafranns;knum,vinnslu,dreifingueWa    slukolvetni,semogaWriraWilarsemhafahlutdeildslkumtekjum,skulugreiWasrstakan   kolvetnisskattafskattstofniskv.9.gr. {    9.gr. 9 Skattstofnsrstakskolvetnisskatts.  * y TilskattstofnssrstakskolvetnisskattsskattskyldsaWilaskv.8.gr.teljastallartekjurskv.  B-ogCliW7.gr.laganr.90/2003,umtekjuskatt,aWfrdregnumrekstrarkostnaWiskv.10. r gr.,meWYeimundantekningumsemsWargreinir. e=  y HafisalakolvetnieinhverjutmabilifariWframlgraverWienviWmiWunarverWiskv. 0 5.gr.skalviWtreikningskattstofnikvarWaYsluviWmiWunarverWi.   y ViWkvrWunskattstofnikolvetnisskattsskalaWWruleytiengreinirlgumYessum  miWaviWkvWilaganr.90/2003,eftirYvsemviWgeturtt. i   10.gr. ' Frdrtturfrskattskyldumtekjum.  X. y YvrisemtekjuflunhefstsamkvmttgefnuleyfierheimiltaWdragafrtekjumskv.  9.gr.uppsafnaWanogrleganrekstrarkostnaWsemtilhefurfalliWskv.31.gr.ogniWurfrslu `  eignaskv.32.gr.laganr.90/2003,umtekjuskatt,meWYeimundantekningumsemframkoma S+! lgumYessum. "  y ViWkvrWunstofnitilkolvetnisskattsereigiheimiltaWdragafrtekjumrsinshrri # fjrmagnskostnaWensemnemur5%afstWuskuldaaWfrdregnumpeningalegumeignum,  $ Y.m.t.krfumogbirgWum,lokviWkomandireikningsrs.RWherraerheimiltmeWreglugerW !W% aWhkkaeWalkkaviWmiWunarhlutfalliWmeWhliWsj;nafstarfrkslu-og J""& fjrmgnunargjaldmiWlileyfishafaogalmennuvaxtastigiviWkomandimynt.ViWtreikning #' YeimstofniskalekkiteljatilskuldarreiknaWan;greiddantekjuskatteWareiknaWan #( ;greiddankolvetnisskatt.SamagildirumreiknaWarskattskuldbindingarogskattinneignir $ ) vegnavaranlegstmamismunarreikningsskilumogskattskilum.TilfjrmagnskostnaWar v%N!* teljastllvaxtagjld,verWbtur,afflloggengismunurafb;kfrWumskuldum,sbr.49.gr. A&"+ laganr.90/2003,eftiraWfrYeimhafaveriWdregnarvaxtatekjur,verWbtur,affllog  '", gengismunurafb;kfrWumeignumsamrmiviW8.gr.smulaga.Fallislkur '#- fjrmagnskostnaWurtilviWflunannarraeignaenYeirrasemnUttareruhinnileyfisskyldu (z$. starfsemiskalhonumskiptrttuhlutfalliviWeftirstWvarskattalegsfyrningarverWsallra ( fyrnanlegraeignalokrsogkemurYshlutifjrmagnskostnaWarinssemtengisteignum  semekkierunUttartilkolvetnisvinnsluekkitilfrdrttartekjumviWkvrWun  skattstofninum. a  y :heimilteraWfratilfrdrttartekjumhrrileiguafmannvirkjumeWabnaWisemnUttur T, ertilranns;knareWaflunarkolvetniensemnemureWlilegumafskriftumogvxtumaf  viWkomandieignummiWaWviWnUtingartmahverjuri.ViWmatYvhvaWskulitelja  eWlilegarafskriftirogvextiskaltakamiWafkvWumlaganr.90/2003ogWrumYeim   reglumsemsettarhafaveriWmeWvsantilYeirralaga.SbnaWurleigWuraftengdumaWila  X getaskattyfirvldhafnaWgjaldfrsluleigunninemaleigutakiframvsiupplUsingumog K #  ggnumumkostnaWarverWoguppsafnaWarafskriftirslksbnaWarhendileigusalaYannig    aWhgtsaWgangarskuggaumaWframangreindumskilyrWumsfullngt.     y KostnaWviWleiguvinnuaflierYvaWeinsheimiltaWfratilfrdrttartekjumaW   starfsmannaleiganeWaleigutakinnstandiskilstaWgreiWsluoglaunatengdumgjldum,sbr. wO  3.og4.mgr.7.gr.laganr.45/1987,umstaWgreiWsluopinberragjalda. B   y VtryggingaiWgjld,dreifingarkostnaWoghverskynsYj;nustugjldtiltengdraaWilaerYv    aWeinsheimiltaWfratilfrdrttartekjumaWskattskyldiraWilargetisUntframmeW   fullngjandihttiaWYausuekkihrriengeristviWskiptum;tengdraaWila. {   y YvrisemnstferundanYvrisemvinnslusvWierlokaW,sbr.16.gr.laganr. nF 13/2001,erheimiltaWfresta20%afrekstrartekjumrsinstiltekjufrslulokunarri. 9   11.gr.  :heimillfrdrtturfrtekjum. r /? y ViWkvrWunstofnitilsrstakskolvetnisskattsereigiheimiltaWdragafreftirtalinn e= kostnaWoggjaldaliWi: 0  3(5h804ABCD"A0J"  A0J@ y25h  a  .3  Ԉ0    tapafslueignatiltengdraaWila,A0J@A݌   Ќ  "A0J"  A0JA y25h  b  .3  Ԉ0    hverskonargjafirogframlg,svosemtillknarstarfsemi,menningarmla,  stj;rnmlaflokkaogYr;ttaflaga,A0JA B݌i   Ќ  "A0J"  A0JDC y25h  c  .3  Ԉ0    niWurfrsluviWskiptakrafnaogvrubirgWa,A0JDCqC݌\4   Ќ  "A0J"  A0JSD y25h  d  .3  Ԉ0    tapeWakostnaWafstarfsemisemfellurutangildissviWslagaYessara,Y.m.t.starfsstWvar ' landi,A0JSDD݌   Ќ  "A0J"  A0JE y25h  e  .3  Ԉ0    tapeWakostnaWsemmyndasthefurhjskattskyldumaWilafyrirleyfisveitinguskv.8.  gr.laganr.13/2001,umleit,ranns;knirogvinnslukolvetnis.A0JEE݌`    Ќ   4ABCD(%083Z@  12.gr. " Skatthlutfall. # G y Skatthlutfallkolvetnisskatts,mltpr;sentum,erstighkkandiogkvarWastsem  $ margfeldiafhagnaWarhlutfalliskv.2.mgr.oghlutfallstlunni0,45. !W%  y HagnaWarhlutfallpr;sentumkvarWastsemhlutfallskattstofnsafheildartekjum,sbr. J""& 9.gr. #'  y FjrhWkolvetnisskattsermargfeldiskatthlutfallsskv.1.mgr.ogskattstofnsskv.9.gr. #(   & , 13.gr. v%N!* Umskilkolvetnisskatti. A&"+ !J y lagningkolvetnisskattsskalfaraframsamhliWalagninguopinberragjaldasamkvmt  '", lgumnr.90/2003,umtekjuskatt,Yvframtalsformisemrkisskattstj;rikveWur.',v%-J '#-  y grundvellirekstrartlunarskv.5.mgr.7.gr.skuluskattskyldiraWilargreiWa (z$. fyrirframgreiWsluuppvntanlegalagningukolvetnisskattssmugjalddgumogskiliW ( er2.mgr.& a 7.gr.umframleiWslugjald.FyrirframgreiWslanhverjusinniskaltakamiWaf  endurskoWaWritlunfyrirriWheildsinni.  'aL  IV.KAFLI T,  TmiskvWiumtekjur.   14.gr.  lM y VarWikostnaWur,annarenfjrmagnskostnaWur,sennbWiflunteknaafhinni   leyfisskyldustarfsemiogflunannarratekna,aWfrtldumfjrmagnstekjum,skalskipta  X kostnaWinumrttuhlutfalliviWtekjurnar. K #    15.gr.    ,O y HagnaWurafsluvaranlegrarekstrarfjrmunavegnahinnarleyfisskyldustarfsemiskal   kvarWaWurogskattlagWurmeWsamahttiogaffyrnanlegumeignumsamkvmtkvWum wO  laganr.90/2003,umtekjuskatt. B    V.KAFLI    TmiskvWi.  {  16.gr. nF P y SkattskyldiraWilarsemgreiWaskattsamkvmtlgumYessumskuluefviWhaldatekjum 9 oggjldumafleyfisskyldristarfsemisinniaWgreindumfrtekjumoggjldumafannarri  starfsemib;khaldisnu.    17.gr. e= 0R y ReikningsrlgaWilaeWatibssemskrWerhrlandivegnastarfsemiskv.1.gr.skal 0 veraalmanaksriW.SkattskyldaaWilasamkvmtlgumYessumhefstfrogmeWYv  almanaksriYegarleyfinusemstarfseminbyggistvarthlutaW.    18.gr. \4 S y SkattskyldumaWilumer;heimiltaWthlutatekjuafgangiefYaWverWurtilYessaWhlutfall ' eiginfjrverWurlgraen15%afskattalegub;kfrWuverWiheildareigna.    19.gr. `  T y UmafmrkunskattskylduaWilaskv.2.gr.lagaYessaraferskv.1.,2.eWa3.gr.laganr. S+! 90/2003,umtekjuskatt,eftirYvsemviW. "   &  VI.KAFLI  $  Framtl,skUrslugjafir,lagning,eftirlit,krur,innheimtao.fl.  !W% 20.gr. J""& U y AWWruleytiengreinirYessumlgumskuluumframtl,skUrslugjafir,lagningu, #' eftirlit,kruroginnheimtuframleiWslugjaldsogkolvetnisskattsgildakvWiIX.!XIV.kafla #( laganr.90/2003,umtekjuskatt,envarWandiviWurlgersrstaklegavsaWtilXII.kaflaYeirra $ ) laga' V. v%N!*   & a 21.gr.  '", `X  lagning,innheimtaogbyrgWskattgreiWslum. '#- X y SkattarsamkvmtlgumYessumskul'a 'lXulagWirafrkisskattstj;raogrenna_rkissj;W. (z$. Tollstj;rihefurhendiinnheimtuYeirra. (  y AflaunumsamkvmtlgumYessumsemskattskylderuskv.1.gr.og1.og2.tlul.3.gr.  laganr.90/2003,umtekjuskatt,skalhaldiWeftirstaWgreiWslusamrmiviWAliW2.gr.og  3.gr.laganr.45/1987,umstaWgreiWsluopinberragjalda.SamaviWumgreiWslurseminntar a eruafhenditilaWilaskv.3.,6.,7.eWa8.tlul.3.gr.laganr.90/2003,umtekjuskatt,enda T, suYeirekkiskattskyldirskv.4.tlul.1.mgr.smugreinar.LaunagreiWandierennfremur  staWgreiWsluskylduraftryggingagjaldisamkvmtkvWumlagaumtryggingagjald,nr.  113/1990.    y FjrmlarWherrageturkrafistYessaWskattskyldiraWilarsamkvmtlgumYessumsetji  X tryggingufyrirvntanlegumskttumsnumoggjldumsvoogfyrirskattgreiWslumannarra K #  aWilasemYeirerubyrgirfyrir.      22.gr.   1^ y RWherraseturmeWreglugerWnnarikvWiumframkvmdYessaralaga,svosemum wO  nnarikvrWunteknaogeigna,strfrkisskattstj;ra,skattranns;knarstj;rarkisinsog B  yfirskattanefndarogumframkvmdskatteftirlitsogskattranns;kna.     y RWherrageturreglugerWkveWiWumsrstaktb;khaldframtalsskyldraaWila,Yar   meWalbirgWab;khald.EinniggeturhannkveWiWumformreikningsskilaoggeymslu {  b;khaldsogannarragagnaervarWaskattframtl. nF   23.gr.  Gildistaka.   a y LgYessiWlastYegargildi. r  y ViWgildistkulagaYessarafallargildilgumskattlagningukolvetnisvinnslu,nr. e= 170/2008,meWsWaribreytingum.#:# 0 @#`_____________ ' @! ! `X!XSamYykktAlYingi8.september2011.#XX!b#