WPC~3 [i}]'tZ)ZgvpZ|e $i}Mn]!-VӝƤ*+i x\1i} j5d$izmq1 k1${Woi]HyWrYo:dIֻpͽd/n͝G] 8LYq#8!e[:yc*|u%ZD+yWxDZOKcFiJ(H5oB%VJK(M: iH6*/.kXQ{%^OEN *c>,6b'AyBjU_,_V0/1ÓdP qy8(%?qw2)ޒg aVGU#-,,S _YzI2w^ 4Z& 0( B- 0; 0D(TTTTTT 0|" " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " " N 1 0{!{!{!{! 0$$ 0'' 0u** 0w5+5+ 0++ 0I,I, 1u---- B---------------- 72---- 1---------------------U:s.s.s.s.M....D............................................................................................................................................... 0/0 0a11 02&d9 Z6Times New Roman RegularX($,..,VTRW6&A4W6&A4 6&A4 6&A4T ? VV0?vvbX0#ggdd  8Vdd8ISUS,.     ^^` Adobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wptX:KJ:i+003|x8DocumentManagement::ModifiedBooleanTRUE($)Hairline d(%2$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`     0  0  (#$  0    a',..,XXXX? XX0?vvbX0#ggdd  ISUS,.   _ԀT : l*umgrum einstakar greinar  Um1  .ۀgr.  umLevel 1Level 2Level 3Level 4Level 5ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (33$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`    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) dqi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e),..,XXXX? XX0?vvbX0#ggdd  ISUS,.   _>? Ҁ8_ z,kaflikafli  6III  .6ۀKAFLI     kaflanumerLevel 1Level 2Level 3Level 4Level 5F 7 #,greingreinarnCmer  83  .8ۀgr.  greinLevel 1Level 2Level 3Level 4Level 5X[ |0greinmfgrein meW fyrirs?gn  84  .8ۀgr.    !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ >?  _ikmo(%03q 147.lggjafarYing2017!2018. ( Xingskjal108"108.ml.      N Frumvarptillaga#  NU#   F  umbreytingulgumnr.90/2003,umtekjuskatt,meWsWaribreytingum   (skattavilnanirflagasamtaka).   X Flm.:Eygl;HarWard;ttir,GunnarHrafnJ;nsson,LiljaAlfreWsd;ttir,    SiljaDggGunnarsd;ttir,SigurWurIngiJ;hannsson.      1.gr. wO  I  ViW28.gr.lagannabtistnUrtluliWur,svohlj;Wandi:Eignaaukivegna_arftku_,fyrirfram B  greiWsluarfsogdnargjafatilskrWratr-oglfsskoWunarflaga,viWurkenndrarmannWar-,    heilbrigWisoglknarstarfsemi,menningarmlaogvsindalegraranns;knarstarfa,_sjklinga   flaga_ԀogstofnanaYeirra.RWherrakveWurmeWreglugerWhvaWamlaflokkarogstofnanir {  fallaundirYennantluliW. nF Ѐ  2.gr.    ViWA-liW30.gr.lagannabtistnUrtluliWur,svohlj;Wandi:EinstakargjafirtilskrWra  troglfsskoWunarflaga,viWurkenndrarmannWar-,heilbrigWis-oglknarstarfsemi,menn r ingarmlaogvsindalegraranns;knarstarfa,sjklingaflagaogstofnanaYeirraendasgjfin e= ekkiundir50.000kr.RWherrakveWurmeWreglugerWhvaWamlaflokkarogstofnanirfalla 0 undirYennantluliW.    3.gr. i g ӀLginWlastYegargildi.1.gr.kemurtilframkvmdaviWlagninguriW2018vegna \4 tekjursins2017.2.gr.skaleigaviWumskiptidnarbumYeirrasemandast1.janar2018 ' eWasWar.  #dgg  GreinargerW.#ggd  `     FrumvarpYettavarfyrstlagtfram139.lggjafarYingi.MlinuvarY;ekkivsaWtil S+! nefndarYarsemekkit;kstaWmlafyrirYv.FrumvarpiWvarendurflutt140.lggjafarYingi " (107.ml)ogvsaWtilefnahags-ogviWskiptanefndarsemsendiYaWtilumsagnar.SWastvar # mliWlagtfram141.lggjafarYingi(592.ml)envarekkivsaWtilnefndar.  $   MeWfrumvarpinuerulagWartilskattavilnanirsemhugsaWareruYgufrjlsraflagasam !W% takasviWimenningarmla,vsindalegraranns;knarstarfa,viWurkenndrarlknarstarfsemi, J""& skrWratr-oglfsskoWunarflagaogsjklingaflagaogsamtakaYeirra.ErlagttilaWeinstak #' lingiverWiheimiltaWdragagjafirtilslkraflagasamtakafrskatti. #(   #cgggViWskUringukvWumfrumvarpsinserrttaWhafatilhliWsj;narreglugerWnr.483/1994, $ ) umfrdrttfrtekjumafatvinnurekstrieWasjlfstWristarfsemi,sbr.15.!18.gr.reglugerW v%N!* arinnarog2.tlul.31.gr.tekjuskattslaga#ggcg. A&"+   ViWefnismeWferWmlsinshjefnahags-ogviWskiptanefnd140.lggjafarYingibrust  '", umsagnirumYaWfrAlYUWusambandi0slands,Blindraflaginu,Flagi_nUrnasjkra_,Kven '#- flagasambandi0slands,Landsptala,Neytendasamtkunum,rkisskattstj;ra,S,S0BSog (z$. umboWsmannibarna.VoruumsagnaraWilarngWirmeWfrumvarpiWogallireinumlium ( aWkvWiYessvrumikilvgfyrirstarfsemifrjlsraflagasamtaka,aukYessaWvera  mikilvgurhvatifyriraWilatilaWstyrkjaslksamtk.Nokkrarefnislegarbendingarkomu  framoghefurveriWtekiWtillittilYeirra. a   FrjlsflagasamtksinnafrWslualmennings,eflamenningar-oglistalf,innaafhendi T, margskonarsamflagsYj;nustuoghaldaloftimlstaWeinstakraYj;Wflagsh;pa.Flaga  samtkeru_jafnfjlbreytt_ԀogYauerumrg,ensemdmiumfrjlsflagasamtksemsnerta  lfflestra0slendingamnefnaLandsbjrg,Heimiliogsk;la,Kvenflagasamband0slandsog   RauWakross0slands.Frjlsflagasamtkinnaafhendimikilvgtstarfformimargskonar  X samflagsYj;nustuogtilYessaWYaugetinotiWundanYga,svosemskattavilnanasemeru K #  tilYessfallnaraWstyrkjastarfsemiYeirraogeruumleiWviWurkenningmikilvgiYeirra,er    _nauWsynlegt_ԀaWsettverWisrstklgumflgafYessutagiYarsemslkflgverWiskil    greindsrstaklegaogYauskilyrWisemYarfaWuppfyllatilaWfskattavilnanirogaWrar   undanYgursemkunnaaWstandaslkumflgumtilboWa.0YvsamhengiervertaWgetaYess wO  aWfrumvarptillagaumflagasamtktilalmannaheillavarlagtfram145.lggjafarYingi B  (779.ml)oggekktilefnahags-ogviWskiptanefndarenvarekkiafgreittfrnefndinni.      grundvelliYessmikilvgasamflagslegahlutverkssemfrjlsflagasamtkgegnahafa   YaulengifengiWUmsarundanYgurfrskattgreiWslum,srstaklegafrgreiWslutekjuskatts {  og_eignarskatts_,endamgerarWfyriraWopinberiraWilarYyrftusjlfiraWsinnaverkefnum nF Yeirraef_flagasamtkin_ԀgerWuYaWekki. 9   0slenskflagasamtknj;taY;ekkismuskattavilnanaogalgengterYeimlndumsem  viWberumokkursamanviW,t.d.undanYgufrgreiWslufjrmagnstekjuskatts,erfWafjrskatts  ogendurgreiWsluvirWisaukaskattsafaWfngum.StrstimunurinnfelstY;YvaWeinstak r lingumhrlandierekkileyfilegtaWdragagjafirtil_g;WgerWaflaga_Ԁfrskattskyldumtekjum e= snumlktogalmennterheimiltlndumEvr;puogNorWur-Amerku. 0   undanfrnumratugumhafaskattavilnanirstj;rnvaldafyrstogfremstbeinstaWfyrir  tkjumsemerumarkaWihagnaWarskyni.SfellthefurhallaWstarfsemisemrekiner  grundvellikveWinnahugsj;na,svosemfrjlsflagasamtkogsamvinnuflg.MYarnefna i afnmkvWaumfrdrttfrskattskyldumtekjumeinstaklingavegnagjafatil_g;WgerWa \4 flaga_ԀriW1979,kvrWunumaWflagasamtkskyldugreiWafjrmagnstekjuskattriW1996 ' oglagninguerfWafjrskattsgjafirtil_lknarflaga_ԀvoriW2004.    FlutningsmennteljaYaWekkirttskilaboWtilsamflagsinsaWhagkvmarasaWgrWa  sjlfurenaWgefanunganum,aW_auWdUrkun_Ԁog_fsUsla_Ԁsmetinmeiraenvinnan,Yekkingin, `  framtakiWogmaWurinnsjlfur.Framlgfrfyrirtkjumogeinstaklingumdr;gustsaman S+! kreppunnieftirhrunfjrmlakerfisins,aukYesssemhiWopinberagatminnastuttviW " starfsemiYeirrameWbeinumstyrkjum.samatmaj;kstlagogeftirspurneftirYj;nustu # frjlsraflagasamtaka.  $   MeWbreyttumskattareglum,srstaklegahvaWvarWar_g;WgerWa_-og_lknarflg_,erhgtaW !W% btastarfsumhverfifrjlsraflagasamtakaumtalsvert.StarfsemineflistogYauverWabetur J""& stakkbinaWhlaupaundirbaggameWrkiogsveitarflgumtilaWmyndaviWerfiWarefna #' hagsaWstWur. #(