WPC* p$ovsus1-?P,r8A c[{-ۻ!֚ 4JH:J׌ה-eO9sa>)>5T̠Ψ ?TaP+㒯R|՚sl϶*HQh+Q, EpR&}Q#uĜxN#QhgW=X b{UȬ) 8+i$$   JFi)q6snan] x6[2U&Z^2 ѥ,6wvb5Fg޿g tXcÔD)-&G1@쫮.Qo1|0y1]+Ƀ0vĦŽDCeE=iw|ΛۗpqZhY0NUNv % 04 # 4>9 m;wR4V^ jv 1{ 72 12 72I 0c{ 72E:NLLLLL 1NN 0Q 0Q00 0] 0 u## 0wS$S$ 0$$ 0g%g% 1u,&,&,&,& B&&&&6&&&&&&&&&&&& 72''/&(&( 1U(U(U(U(U(U(U(U(U(U(U(U(U(U(U(U(U(U(U(U(U(U:((((M0)0)0)0)V4)4)4)4)4)4)(*&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDFyy0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptU>rirs?g*t.? 3|x83CIOU[agmLettersA.A.A.A.A.A.A.A. A.3Legal (1 1.01 1.01.01 etc.) with tabs11.01.0.01.0.0.01.0.0.0.01.0.0.0.0.01.0.0.0.0.0.01.0.0.0.0.0.0.01.0.0.0.0.0.0.0.0(;+$2#  0  .3     0 a+'ISUS.,,,..XXXX? 2XX0?vvbX0#ggdd  ISIS,.   _Ԁikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3+$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 9@XX0?vvbX0#ggdd  8BdXXd8ISIS,.     ()3+$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 9@XX0?vvbX0#ggdd  8BdXXd8ISIS,.     (53q.$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 9@XX0?vvbX0#ggdd  8BdXXd8ISIS,.      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) d , gq.+ISUS.,,,..XXXX? 2XX0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_0jEu{}a. 1. a.T?luliWur undir stafliWa.a.a.1)a)4cp Z "Times Regular L e+)ISUS.,,,..XXXX? 2XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 2XX0?vvbX0#ggdd  82dd8ISIS,.     _ >?  _ikmo(%03q 9139.lggjafarYing2010!2011. ( Xskj.1891"898.ml.     d2@XXNefndarlit#2 d#   umfrv.umbreyt.l.nr.50/1988,umvirWisaukaskatt,l.nr.97/1987,umvrugjald,ogtolla   lgum,nr.88/2005,meWsWaribreytingum.  X @ Frefnahags-ogskattanefnd.      NefndinhefurfjallaWummliWogfengiWsinnfundMarnnuJ;nasd;ttur,gmund   HrafnMagnssonogGuWrnuXorleifsd;tturfrfjrmlarWuneyti,:skarH.Albertssonog wO  BjarnaAmbyLrussonfrrkisskattstj;ra,HrWDavWHarWarsonogJ;hnnuGuWbjarts B  d;tturfrtollstj;raogKolbrnuHalld;rsd;tturogHrafnhildiSigurWard;tturfrBandalagi    slenskralistamanna.     FrumvarpiWerlagtframafefnahags-ogskattanefndogeruYarlagWartilnokkrarbreyt {  ingarlgumumvirWisaukaskatt,tollalgumoglgumumvrugjald. nF   fundumnefndarinnarkomuframbendingarafhlfuskattyfirvaldaumaWekkivri 9 fulltsamrmiorWalagia-ogb-liWar1.gr.YarsemaWtilvikib;kavritalaWum?rafrna  tgfu entilvikit;nlistarum?stafrnadreifingu .MeWhliWsj;nafYvleggurnefndintil  aWbWumtilvikumverWiorWalagiW?rafrntgfa notaWeneinsogsegirathugasemdum r frumvarpsinsermeWYvorWalagittviWaWafhendingfariframformirafrnnarYj;nustu e= hvortsemumeraWrWaniWurhal,vefskrift,streymieWaannaW.Skilningurnefndarinnarer 0 ennfremursaWrafrnarhlj;Wbkurfalli;tvrttundirlgraYrepvirWisaukaskattsins.    EinsogumgeturathugasemdumfrumvarpsinservarWaskilgreiningub;kartextafalla  n;tnabkursamkvmtgildandirttineWraYrepvirWisaukaskattsinseftextifylgir.Nefndin i leggurtilYbreytinguaWallarn;tnabkurfallineWraYrepiWendaY;ttYrinnihaldiein \4 ungisn;tnatexta. '   NefndinleggurtilaWorWalagia-liWar1.gr.verWibreyttmeWhliWsj;nafframangreindu.  XYykirstWatilaWtakaframaWb-liWurgreinarinnartekurtilt;nlistarnmyndar.    ViWumfjllunmlsinsgerWifjrmlarWuneytigreinfyrir;lj;sumhrifum2.gr.frum `  varpsinstekjuroggjldrkissj;WsenframkomaWbreytinginvrim.a.gerWmeWhliWsj;n S+! afYvaWskilvirWisaukaskattiYeimtilvikumsemgreininfjallaWiumhefWuekkiveriWg;W. " BreytingfrumvarpsinsflistYvaWfrabyrgWinnheimtuogskilumvirWisaukaskatti # frkaupendumhrlandiyfirerlendaseljendurrafrnnarYj;nustu.Nokkrarhyggjur  $ komuframafYvhvernigframfylgdkvWisinsogeftirlitiyrWihttaWgagnvarthinumer !W% lendusluaWilumenbendingarkomuframumaWsetjaYyrftinnarifyrirmliumfram J""& kvmdkvWisinsreglugerW.TilaWmyndavrieftiraWtfraframtWarfyrirkomulag #' viWm;tiogskrninguhinnaerlenduaWilaenskattyfirvldrWgeraaWupphafiverWinotuW #( svoklluWumboWsmannaleiWviWskrningusemnvrigildisamkvmtvirWisaukaskatts $ ) lgum.FjrmlarWuneytiWteluraWtfrslankalliekkifrekarilagabreytingar. v%N!*   FjrmlarWuneytiWlagWieinnighersluaWtillgurfrumvarpsinsumniWurfellingutolla A&"+ ogvrugjaldavrutegundirtilgreindumtollflokkumyrWueinskorWaWarviWvrugjld.  '", Sj;narmiWrWuneytisinsvarYaWaWskilegravriaWfellatollaniWurtvhliWasamningum '#- staWslkrareinhliWabreytingar.Xbentufulltrartollstj;raaWniWurfellinginsnertifleiri (z$. 9 y_   vrutegundirenYrsemtilervsaWfrumvarpinuogaWafYvgtihlotistnUttmisrmi. ( BentuYeiraWskoWamttiaWrarleiWirsamfarafyrirhuguWumbreytingumtollskrum  nsturam;ttilaWnYvmarkisemaWvristefnt.    LoksrddinefndinathugasemdirBandalagsslenskralistamannavarWandibreytingar a virWisaukaskattslgumsemtilervsaWathugasemdumfrumvarpsinsaukYesssemalmennt T, varrttumYr;tgr;numeginreglusviWiskattarttaraWtlkaberiundanYgurfrskatta  lgumYrngt.    NefndinleggurtilaWfrumvarpiWverWi samYykkt meWeftirfarandi   @BREYTINGU: K #    ViW1.gr.GreininorWistsvo:      EftirfarandibreytingarverWa2.mgr.14.gr.laganna:    (j00_ikmo"i0J"  i0J2j  a  .3  Ԉ0    6.tlul._orWastsvo:Salab;ka,jafntfrumsaminnasemYUddra,Y.m.t.n;tnab;kameWog wO  ntexta,semoghlj;Wupptkuraflestrislkrab;ka.Samagildirumslugeisladiskum B  ogWrumsambrilegummiWlummeWb;kartexta,_Ԁsemogslurafrnumtgfum    slkra_b;ka.i0J&݌  Ќ  "i0J"  i0Jy2j  b  .3  Ԉ0    ViW_Ԁ10.tlul.btistnUrmlsliWur,svohlj;Wandi:Samagildirumslurafrnnitgfu {  t;nlistnmyndar.i0Jy݌nF Ќ  __  TryggviX;rHerbertsson,rniX;rSigurWssonogLiljaRafneyMagnsd;ttirvoru  fjarverandiviWafgreiWslumlsins.  @ AlYingi,6.sept.2011. e= u.UUUUUU>>.@mm |HelgiHjrvar, u @ |form.,frsm. h@ @ SigrWurIngibjrgIngad;ttir. u @-xBirkirJ;nJ;nsson. u .UUUUUU> > .  r;.UUUUUU>>.@ |PturH.Blndal. ; @ MagnsOrriSchram. ; @-xLiljaM;sesd;ttir. ; .UUUUUU> > .   Fylgiskjal. g? 2 Au) dE>c A^2   2  FjrmlarWuneyti.   tekju-ogskattaskrifstofa:  k!   Umsgnumfrumvarpefnahags-ogskattanefndarumbreytinglgum )"# nr.50/1988,umvirWisaukaskatt,lgumnr.97/1987,umvrugjald, "$ Ѐogtollalgumnr.88/2005,meWsWaribreytingum.  #% %  Efnahags-ogskattanefndhefur;skaWeftirumsgntekju-ogskattaskrifstofuumfrumvarp $b & nefndarinnarsemsamanstendurafbreytingumlgumumvirWisaukaskatt,lgumumvru U%-!' gjaldogtollalgum.Umsgntekju-ogskattaskrifstofuumeinstakargreinarfrumvarpsins  &!( fylgirhrmeW,enjafnframtervsaWtilYeirraupplUsingaogathugasemdasemsrfrWingar &") skrifstofunnarhafaYegarkomiWframfriviWnefndina,m.a.formlegumfundumhennar. '#*   (Y$+   01.gr.frumvarpsinserlgWtilbreytinglgumnr.50/1988,umvirWisaukaskatt.Xarer ( lagttilaWvru-ogYj;nustuflokkumsemfalla7%YrepvirWisaukaskattiverWifjlgaW.0  fyrstalagierumaWrWageisladiskaogaWrasambrilegamiWlameWb;kartexta,Wrulagi  slurafrnumtgfumafb;kartextaogYriWjalagislurafrnnitgfut;nlistn a myndar. T,   SamkvmtYeimupplUsingumsemskattyfirvldhafayfiraWrWaerekkimgulegtaW  aWgreinavirWisaukaskattsskyldaveltuvegnaofangreindravru-ogYj;nustuflokkafrannarri  slu.SalallumYessumflokkumbersamkvmtgildandilgum25,5%virWisaukaskattog   YaWtekjutapsemreiknammeWaWverWiviWfrsluYessaraflokka7%skattYrepvirWis  X aukaskattsliggurYvekkifyrir.RWuneytinuerekkikunnugtumaWannaWrkiEvr;puhafi K #  aWgreintslurafrnumb;kartextaogt;nlistmeWYessumhttiogfrtlgraskattYrep    virWisaukaskatts.AukYessmnefnaaWskattlagningb;kaogt;nlistarlgravsk-Yrepi    samrmistekkireglumEvr;pusambandsinsumlagninguvirWisaukaskatts.     VerWi1.gr.frumvarpsinsaWlgummunrafrntafhentYj;nustaeWlislkumtegundum wO  Yj;nustuframvegisfallatvskattYrepvirWisaukaskatti.Salarafrnumtgfumaf_b;kar B  texta_Ԁogt;nlistnmyndarfellurY7%skattYrepennnur_rafrn_Ԁsala,t.d._t;nlistarmynd    bndum_,b;myndumoghverskynstlvuleikjumogforritumfelluralmennaskattYrepiW   sem25,5%.SlkbreytingmunYv;hjkvmilegahafafrmeWsrUmisvandkvWi {  varWandiframkvmdogeftirlitskattyfirvalda. nF   02.gr.frumvarpsinserlagttilaWYeimaWilum,semerumeWheimilisfestieWafastastarfs 9 stWerlendisogseljarafrntafhentaYj;nustuskv.dliW10.tlul.1.mgr.12.gr.tilaWilasem  erumeWheimilisfestieWafastastarfsstW0slandiogeruekkiskrWirvirWisaukaskattsskr,  verWigertskyltaWtilkynnastarfsemisnatilskrningarhjslenskumskattyfirvldumog r skilavirWisaukaskattiafslunni. e=   SamkvmtgildandilgumhvlirskyldantilgreiWsluvirWisaukaskattsvegnakauparaf 0 rnniYj;nustuerlendisfrkaupanda0slandiendashannekkiskrWurvirWisauka  skattsskr.TeljaverWuraWmikillmisbrestursYvaWskattinumsskilaWogskUristYaW  sennilegaWrumYrWiafYvaWalmenningierYessiskyldaalmenntekkilj;s. i   SambrilegreglaumvirWisaukaskattsskylduerlendraseljendarafrnnarYj;nustut;k \4 gildiNoregi1.jlYessuri.NorskskattyfirvldhafareyntaWtlatekjurafYessari ' breytinguenafYeimupplUsingumsemfjrmlarWuneytiWhefursWfrNoregierugerWir  miklirfyrirvararviWYtreikningaafhlfuNorWmannasjlfra.XarertlaWaWtekjuraf  Yessarislugetigr;fleganumiW150millj;numnorskrakr;nari.NorWmenntlaaW/^^//s`1`seeuM`3`uM/ `  afYessarislusvegnat;nlistarenekkikemurframhvortYaWermeWeWanmyndar.X S+! tlaYeiraW/55//1 11 <<yy 3 ///svegnakaupaleikjumogafgangurinnsannaW,YarmeWal_rafbkur_. " ViWYessagr;futlunverWurennfremuraWgeraYannfyrirvaraaWbarNoregierurm # lega4,8millj;nirogaWllsalarafrnniYj;nustu,Y.m.t.rafb;kumogt;nlistrafrnu  $ formi,ber25%virWisaukaskattNoregi. !W%   VegnaYesshveYessartekjurerugr;flegatlaWarNoregiogaWYarlandifellurll J""& salanhstavirWisaukaskattsYrepiWYtelurfjrmlarWuneytiWekkivarlegtaWnUtaYessar #' upplUsingartilaWumreiknaogtlatekjur0slandiviWYessalagabreytingumeWneinni #( vissu.VerWifrumvarpiWaWlgummY;reiknameWeinhverjumtekjumvegnaYessakvWis $ ) ogaWframtWinnimuniYrm.a.rWastafYvhvernigsalarafrnniYj;nustuYr;ast v%N!* heiminum.UppsetningtlvukerfivegnaskrningarerlendraaWilaoggreiWsluYeirra A&"+ virWisaukaskattimunfelasrnokkurtgjldenreiknaWermeWaWYaurmistinnanfjr  '", heimildarWuneytisins. '#-   (z$.   03.gr.frumvarpsinserlagttilaWvrugjald,samkvmtlgumnr.97/1987,verWifellt ( niWurafeftirtldumYremurtollskrrnmerum:    8519.8100,hlj;mflutningstki,upptkutki;Ipod,mp3,geislaspilararo.fl.    8521.9029,myndflutnings-ogupptkutki,t.d.geislaspilarar,flakkarar,Ipodtouch. a   8543.7001,Umisraftki,s.s.lestkifyrirrafrnarbkur,tungumlatlvuro.fl. T,   FjrmlarWuneytinuerlj;staWUmsarmisfellurerugildandilgumumvrugjaldsem  m.a.felastYvaWeWlislkarvrurberamismunandigjld.SstaWreyndhefurskapaWYtil  hneiginguhjinnflytjendumaWtollflokkaYessarvrurYautollskrrnmersemberalgri   gjldmeWtilheyrandiumstangiogkostnaWaraukafyrirtollyfirvld.Jafnframterlj;staWtals  X verWbrgWeruYvaWYeirsemeruaWkomaerlendisfrflytjiYessarvrurmeWsrinntil K #  landsinsnYessaWgreiWaafYeimtilskilingjld,m.a.vegnaYesshversuhYaueru.      MeWalannarslj;siYessastendurnyfirheildargreininggildandivrugjaldskerfisam    vinnufjrmlarWuneytisins,tollyfirvaldaogSamtakaverslunarogYj;nustuYvskyniaW   kannahverniggeramegiYettakerfieinfaldaraogskilvirkara.XeirrivinnuttiaWljka wO  Yessuri.FjrmlarWuneytiWtelurYvekkitmabrtaWgeraYrbreytingarsemnefndin B  leggurtilfrumvarpinufyrrenumrddrivinnuerlokiW,endagetiYrleitttilYessaWfrekari    vandkvWiskapistviWframkvmdvrugjaldskerfisinshjtollyfirvldumeinsognnarer   vikiWaWumfjllunum4.gr. {    Vrugjaldstekjurrkissj;Wsafumrddumtollskrrnmerumnmusamtals37m.kr. nF rinu2010,eWanlgt50m.kr.aWmeWtldumvsk.TekjurafaukinnisluYessaravarainnan 9 landsverWifrumvarpiWaWlgumttuaWvegam;tiYessutekjutapi.    04.gr.frumvarpsinserlagttilaWtollurYeirratollskrrnmerasemvrugjaldverWurfellt  niWuraf,sbr.3.gr.frumvarpsins,fallieinnigniWur.UmeraWrWa7,5%tollsemerlagWur r YessarvrurYegarYreruekkiupprunnarEES-lndumeWalndumsem0slandhefurgert e= frverslunarsamningviW.MiWaWviWinnflutningrsins2010Yessumnmerumnmutoll 0 tekjurrkissj;Ws10m.kr.auktapsvirWisaukaskatti.EinsogfjrmlarWuneytiWhefurYegar  komiWframfriviWnefndinatelurYaWskilegraaW_tollinum_ԀverWiviWhaldiWumrddum  _tollskrrnmerum_ԀafUmsumstWum.MYarmeWalannarsnefnaaWYaWhefurveriWstefna i stj;rnvaldaaWfellaekkiniWurtollaeinstakarvrutegundirnemagrundvellitvhliWasamn \4 ingaumgagnkvmar_tollvilnanir_.EinhliWaniWurfellingerraun;skilegogveikirsamn ' ingsstWuokkurgagnvartnUjum_samningsrkjum_.JafnframtmbendaaWkomitilaWildar  0slandsaWESBverWur_innleidd_ԀhrlandisamrmdtollskrsemgildirfyrirllaWildarrki  ESB.Lj;steraWYau_tollskrrnmer_ԀsemhrumrWirberaytritollsamkvmtESB_toll `  skrnni_.MYarnefnadmiaf_Ipod_Ԁ_Touch_Ԁsember13,9%ytritoll.AWlokumervertaW S+! nefnaaWundirYau_tollskrrnmer_Ԁsemnefndintilgreinirfrumvarpisnufallamargskonar " tki,aukYeirrasemnefndinhefursrstaklegaveriWaWskoWa.0lj;siYessvillfjrmlarWu # neytiWbendanefndinniYannmguleikaaWumrddumtollskrrnmerumverWiskiptupp  $ tilYessaWeinskorWaniWurfellingunaviWYautkisemnefndintelurverahvaWviWkvmust. !W%