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<br /> FRÉTTABLAÐ RSK • ÁRIÐ 2019<br /> Álagning<br /> einstaklinga 2019<br /> Skipulag ríkisskattstjóra<br /> Veiðigjald<br /> Álagning lögaðila 2019<br /> LEIÐARINN<br /> LEIÐARINN<br /> Breytingar eru samnefnari allra tíma, en þau umskipti<br /> sem nú eiga sér stað hérlendis, rétt eins og annars<br /> staðar, einkennast fyrst og fremst af sífellt hraðari tækni-<br /> þróun með auknum skriðþunga. Umræðan um fjórðu<br /> iðnbyltinguna hefur ýmsa fleti, og þar er ekki hvað síst<br /> horft til hlutverks hins opinbera, þ.m.t. til áhrifa þessara<br /> breytinga á hugmyndir og strauma í opinberri þjónustu.<br /> Það er yfirlýst stefna íslenskra stjórnvalda að búa skuli í<br /> haginn svo að Ísland geti tekist á við þær áskoranir sem<br /> fylgja örum tæknibreytingum, og notið góðs af tæki-<br /> færunum sem þessari þróun fylgja. Í slíkum aðgerðum<br /> felst aðlögun ríkisstofnana að breyttu umhverfi og ríkari<br /> kröfum um stafræna þjónustu og nýtingu rauntíma<a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 1" href="http://viewer.zmags.com/publication/015d6027?page=1"> FRÉTTABLAÐ RSK • ÁRIÐ 2019 Álagning einstakling</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 2" href="http://viewer.zmags.com/publication/015d6027?page=2"> LEIÐARINN LEIÐARINN Breytingar eru samnefnari a</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 3" href="http://viewer.zmags.com/publication/015d6027?page=3"> leiðarljós í starfsemi þess og gæði þjónustusvöru</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 4" href="http://viewer.zmags.com/publication/015d6027?page=4"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 5" href="http://viewer.zmags.com/publication/015d6027?page=5"> Viðtal við Skúla Eggert Þórðarson fyrrum ríkisska</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 6" href="http://viewer.zmags.com/publication/015d6027?page=6"> Í tíð Skúla Eggerts sem ríkisskattstjóra var lögð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 7" href="http://viewer.zmags.com/publication/015d6027?page=7"> Staðgreiðsla opinberra gjalda hafði verið í </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 8" href="http://viewer.zmags.com/publication/015d6027?page=8"> Stöðugt hefur verið leitað nýrra leiða til að ger</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 9" href="http://viewer.zmags.com/publication/015d6027?page=9"> Fundur með Evu Joly og sérstökum saksóknara í kjö</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 10" href="http://viewer.zmags.com/publication/015d6027?page=10"> Stjórnendur hjá RSK funda á Akureyri eftir samein</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 11" href="http://viewer.zmags.com/publication/015d6027?page=11"> Skúli Eggert tekur við upplýsin</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 12" href="http://viewer.zmags.com/publication/015d6027?page=12"> Á kynningarfundi vegna „leiðréttingarinnar“ þar s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 13" href="http://viewer.zmags.com/publication/015d6027?page=13"> orðið aflvaki breytinga á gömlum vinnu- brögðum o</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 14" href="http://viewer.zmags.com/publication/015d6027?page=14"> Álagning einstaklinga 2019 Páll Kolbeins rekstra</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 15" href="http://viewer.zmags.com/publication/015d6027?page=15"> varpsgjald, samtals 28.954 kr. Þetta er hár skatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 16" href="http://viewer.zmags.com/publication/015d6027?page=16"> 0 1992 1994 1996 1998 2000 2002 2004 2006</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 17" href="http://viewer.zmags.com/publication/015d6027?page=17"> reikna sér endurgjald sem er ekki lægra en þau la</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 18" href="http://viewer.zmags.com/publication/015d6027?page=18"> 0 1992 1994 1996 1998 2000 2002 2004 2006 200</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 19" href="http://viewer.zmags.com/publication/015d6027?page=19"> starfsábyrgðartrygging fagstétta eru af sama meið</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 20" href="http://viewer.zmags.com/publication/015d6027?page=20"> 0 1992 1994 1996 1998 2000 2002 2004 2006 200</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 21" href="http://viewer.zmags.com/publication/015d6027?page=21"> starfstengdum greiðslum. Frádráttur á móti öðrum </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 22" href="http://viewer.zmags.com/publication/015d6027?page=22"> Atvinnuleysisbætur 30 20 Lau</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 23" href="http://viewer.zmags.com/publication/015d6027?page=23"> hefur aldrei verið hærri. Hann var 74,7 milljörðu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 24" href="http://viewer.zmags.com/publication/015d6027?page=24"> sónuafslátt upp í útsvar og tekjuskatt eru skattl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 25" href="http://viewer.zmags.com/publication/015d6027?page=25"> eru sjálfstætt starfandi, leigutekjum af fasteign</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 26" href="http://viewer.zmags.com/publication/015d6027?page=26"> Tekjur einstaklinga Fjárhæðir </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 27" href="http://viewer.zmags.com/publication/015d6027?page=27"> Eignir og skuldir í árslok Fjárhæðir </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 28" href="http://viewer.zmags.com/publication/015d6027?page=28"> 0 16 1992 1994 1996 1998 2000 2002 2004</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 29" href="http://viewer.zmags.com/publication/015d6027?page=29"> 2016 og 11,4% árið 2017. Árin 2015, 2016 og 2017 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 30" href="http://viewer.zmags.com/publication/015d6027?page=30"> 60 0 50 40 Milljarðar Innlend </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 31" href="http://viewer.zmags.com/publication/015d6027?page=31"> eykst þegar umsvif og eignir fyrirtækisins aukast</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 32" href="http://viewer.zmags.com/publication/015d6027?page=32"> Söluhagnaður 0 300 1992 1994 1996 1998 200</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 33" href="http://viewer.zmags.com/publication/015d6027?page=33"> talsskilum. Árið 2018 voru 217.652 fjöl- skyldur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 34" href="http://viewer.zmags.com/publication/015d6027?page=34"> 1992 1994 1996 1998 2000 2002 2004 2006 2008 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 35" href="http://viewer.zmags.com/publication/015d6027?page=35"> milljarða árið 2005 en á þessum árum hækkaði fast</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 36" href="http://viewer.zmags.com/publication/015d6027?page=36"> 600 -600 400 200 Te</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 37" href="http://viewer.zmags.com/publication/015d6027?page=37"> Aðrar skuldir einstaklinga voru tæpir 627,1 millj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 38" href="http://viewer.zmags.com/publication/015d6027?page=38"> 0 1992 1994 1996 1998 2000 2002 2004 2006 2008 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 39" href="http://viewer.zmags.com/publication/015d6027?page=39"> hleypinga sem áttu meira en 5.000.000 kr. í skuld</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 40" href="http://viewer.zmags.com/publication/015d6027?page=40"> Skipulag ríkisskattstjóra Ný skipurit fyrir fjögu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 41" href="http://viewer.zmags.com/publication/015d6027?page=41"> Elín Alma Arthursdóttir kynnir uppbyggingu álagni</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 42" href="http://viewer.zmags.com/publication/015d6027?page=42"> Mynd 1. Heildarskipulag RSK Ríkisskattstjóri </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 43" href="http://viewer.zmags.com/publication/015d6027?page=43"> mannaforráð og koma ekki fram sem stjórnendur sto</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 44" href="http://viewer.zmags.com/publication/015d6027?page=44"> Mynd 3. Eftirlitssvið Sviðsstjóri eftirlitssvi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 45" href="http://viewer.zmags.com/publication/015d6027?page=45"> Samskiptasvið Eins og á öðrum sviðum vinnur sam- </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 46" href="http://viewer.zmags.com/publication/015d6027?page=46"> Hópmynd af starfsmönnum ríkisskattstjóra 6. desem</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 47" href="http://viewer.zmags.com/publication/015d6027?page=47"> 6. desember sl. þar sem um 270 starfsmenn embætti</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 48" href="http://viewer.zmags.com/publication/015d6027?page=48"> Edda Símonardóttir, sviðsstjóri hins sameinaða in</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 49" href="http://viewer.zmags.com/publication/015d6027?page=49"> Hluti af fyrrum starfsmönnum Tollstjóra, nú starf</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 50" href="http://viewer.zmags.com/publication/015d6027?page=50"> Veiðigjald Ríkisskattstjóra falið að reikna Með </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 51" href="http://viewer.zmags.com/publication/015d6027?page=51"> Tillaga ríkisskattstjóra til sjávarútvegsráðherra</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 52" href="http://viewer.zmags.com/publication/015d6027?page=52"> FRÆÐIGREIN AF VETTVANGI SKATTARÉTTAR Þýði</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 53" href="http://viewer.zmags.com/publication/015d6027?page=53"> Greinarhöfundur, Sigmundur Stefánsson, er lögfræð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 54" href="http://viewer.zmags.com/publication/015d6027?page=54"> reglunnar gætir mjög við ákvörðun og framkvæmd ei</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 55" href="http://viewer.zmags.com/publication/015d6027?page=55"> Úrskurður nr. 304/2000 Skattstjóri lækkaði innska</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 56" href="http://viewer.zmags.com/publication/015d6027?page=56"> ríkisskattstjóra þykja ekki efni til að lækka fra</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 57" href="http://viewer.zmags.com/publication/015d6027?page=57"> horf til grundvallar áætlunarfjárhæðum eftir fram</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 58" href="http://viewer.zmags.com/publication/015d6027?page=58"> Úrskurður nr. 387/2013 Ríkisskattstjóri tekjufærð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 59" href="http://viewer.zmags.com/publication/015d6027?page=59"> ildum sínum samkvæmt 108. gr. laga nr. 90/2003. V</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 60" href="http://viewer.zmags.com/publication/015d6027?page=60"> hliðsjón af framansögðu og þar sem ekki er deilt </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 61" href="http://viewer.zmags.com/publication/015d6027?page=61"> féllu þær því undir 3. mgr. 15. gr. samn- ingsins</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 62" href="http://viewer.zmags.com/publication/015d6027?page=62"> sektin alfarið bundin við tiltekna fjárhæð, 600.0</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 63" href="http://viewer.zmags.com/publication/015d6027?page=63"> 1. mgr. 19. gr. Ekki skal beita þessu úrræði nema</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 64" href="http://viewer.zmags.com/publication/015d6027?page=64"> skilin, en hins vegar hafði áfrýjandi ástæðu til </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 65" href="http://viewer.zmags.com/publication/015d6027?page=65"> til mats þurfi hann að taka ákvörðun um að synja </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 66" href="http://viewer.zmags.com/publication/015d6027?page=66"> til ríkisskattstjóra og á skattrannsóknar- stjóri</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 67" href="http://viewer.zmags.com/publication/015d6027?page=67"> Að því gættu að kyrrsetning hjá varnar- aðila tók</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 68" href="http://viewer.zmags.com/publication/015d6027?page=68"> Nordic Smart Government Einföldun reks</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 69" href="http://viewer.zmags.com/publication/015d6027?page=69"> Mestur er ávinningurinn í tengslum við fjárha</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 70" href="http://viewer.zmags.com/publication/015d6027?page=70"> Álagning lögaðila 2019 Undir lok september sl. la</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 71" href="http://viewer.zmags.com/publication/015d6027?page=71"> Þróun undanfarinna ára Ekki verður séð að um nein</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 72" href="http://viewer.zmags.com/publication/015d6027?page=72"> tíma geta ráðið úrslitum um það hvort að menn get</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 73" href="http://viewer.zmags.com/publication/015d6027?page=73"> byggðir á áætlun ríkisskattstjóra. Álagður tekjus</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 74" href="http://viewer.zmags.com/publication/015d6027?page=74"> Tekjuskattur Önnur ármálafyrirtæk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 75" href="http://viewer.zmags.com/publication/015d6027?page=75"> atvinnuhúsnæðis um tæpa 2,3 milljarða og um tæpa </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 76" href="http://viewer.zmags.com/publication/015d6027?page=76"> 70 60 50 Framtal Áætlun 40 30 20 M</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 77" href="http://viewer.zmags.com/publication/015d6027?page=77"> síst launum starfsmanna ríkis og bæja. Þau skapa </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 78" href="http://viewer.zmags.com/publication/015d6027?page=78"> Viðskiptaráðgjöf og önnur rekstrarráðgjöf </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 79" href="http://viewer.zmags.com/publication/015d6027?page=79"> 20 0 Þróun yfirfæranlegs taps Samanlagt yfir</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 80" href="http://viewer.zmags.com/publication/015d6027?page=80"> annarra fjármálafyrirtækja minnkaði um 15,6 millj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 81" href="http://viewer.zmags.com/publication/015d6027?page=81"> Yfirfæranlegt tap S</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 82" href="http://viewer.zmags.com/publication/015d6027?page=82"> Frá árinu 2013 hefur verið lagður fjár- sýsluskat</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 83" href="http://viewer.zmags.com/publication/015d6027?page=83"> Innheimta opinberra skatta og gjalda hjá r</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 84" href="http://viewer.zmags.com/publication/015d6027?page=84"> Samtals innheimtuárangur álagningar 1. júlí eftir</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 85" href="http://viewer.zmags.com/publication/015d6027?page=85"> Almenn greiðsluáskorun í blöðum Fjárn</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 86" href="http://viewer.zmags.com/publication/015d6027?page=86"> DÓMAR Dómur Hæstaréttar í máli nr. 576/2017 V</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 87" href="http://viewer.zmags.com/publication/015d6027?page=87"> Dómur Landsréttar í máli nr. 492/2018 Aflahlutde</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 88" href="http://viewer.zmags.com/publication/015d6027?page=88"> Dómur Héraðsdóms Reykjavíkur í máli nr. E-4050/20</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 89" href="http://viewer.zmags.com/publication/015d6027?page=89"> aukaskattsskyldri starfsemi hefðu legið ljós fyri</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 90" href="http://viewer.zmags.com/publication/015d6027?page=90"> Gréta Björk Ómarsdóttir, innheimtu- og skráasviði</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 91" href="http://viewer.zmags.com/publication/015d6027?page=91"> Gréta Björk ásamt dóttur sinni Ölmu Hinrikku. É</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; RSK - &Aacute;ri&eth; 2019 page 92" href="http://viewer.zmags.com/publication/015d6027?page=92"> Upplýsingatafla RSK Staðgreiðsla opinberra gjal</a>