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<br /> FRÉTTABLAÐ RSK • DESEMBER 2014<br /> L E I Ð A R I N N<br /> Alþjóðavæðing – betri skattskil?<br /> Ríkisskattstjóri hefur um nokkurra ára skeið bætt verulega<br /> þjónustu við framteljendur með aukinni áritun upplýsinga<br /> á framtöl. Framtalsgerðin er nú mun auðveldari en áður<br /> þar sem upplýsingar um laun, hlunnindi, ökutækjastyrki,<br /> dagpeninga, lífeyri, eftirlaun, styrki, atvinnuleysisbætur,<br /> arð, vexti, fasteignir, ökutæki, skuldir o.fl. eru færðar inn<br /> á skattframtal þannig að flestir framteljendur geta lokið<br /> framtalsskilum án fyrirhafnar. Áritun upplýsinga er árangur<br /> af miklu þróunarstarfi sem hófst fyrir röskum tveimur ára-<br /> tugum. Á þeirri vegferð voru margar hindranir sem flestar<br /> hafa nú verið yfirstignar. Hinn nýi framtalsmáti er talinn<br /> auka skilvirkni skattframkvæmdarinnar svo um munar. Að<br /> sama skapi gegnir sú víðtæka upplýsingaöflun sem liggur<br /> til grundvallar árituninni miklu hlutverki v<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 1" href="http://viewer.zmags.com/publication/07a5e2a8?page=1"> FRÉTTABLAÐ RSK • DESEMBER 2014</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 2" href="http://viewer.zmags.com/publication/07a5e2a8?page=2"> L E I Ð A R I N N Alþjóðavæðing – betri skattsk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 3" href="http://viewer.zmags.com/publication/07a5e2a8?page=3"> ingi sem gert er ráð fyrir að stjórnvöld hvers la</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 4" href="http://viewer.zmags.com/publication/07a5e2a8?page=4"> 4 TÍUND</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 5" href="http://viewer.zmags.com/publication/07a5e2a8?page=5"> Undanfarin ár hefur ríkisskattstjóri á aðventunni</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 6" href="http://viewer.zmags.com/publication/07a5e2a8?page=6"> Þeir sem vissu þetta sáu jólin hinum megin á</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 7" href="http://viewer.zmags.com/publication/07a5e2a8?page=7"> Barn átti að lyfta luktinni með vinstri hen</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 8" href="http://viewer.zmags.com/publication/07a5e2a8?page=8"> Birting niðurstaðna umsókna um </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 9" href="http://viewer.zmags.com/publication/07a5e2a8?page=9"> Þverfaglegur vinnuhópur ríkisskattstjóra á stöðuf</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 10" href="http://viewer.zmags.com/publication/07a5e2a8?page=10"> umsækjanda, en þetta var t.d. algengt í tilfellum</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 11" href="http://viewer.zmags.com/publication/07a5e2a8?page=11"> Guðmundur Árnason ráðuneytisstjóri, Tryggvi Þór H</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 12" href="http://viewer.zmags.com/publication/07a5e2a8?page=12"> réttingar, en breytingalögin voru birt þann 29. o</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 13" href="http://viewer.zmags.com/publication/07a5e2a8?page=13"> Sigmundur Davíð Gunnlaugsson forsætisráðherra hei</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 14" href="http://viewer.zmags.com/publication/07a5e2a8?page=14"> Reynir Jóhannesson hefur starfað hjá ríkisskat</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 15" href="http://viewer.zmags.com/publication/07a5e2a8?page=15"> Af fundi verkefnisstjórnar um innleiðingu rafrænn</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 16" href="http://viewer.zmags.com/publication/07a5e2a8?page=16"> STJÓRNUN Að viðlögðum drengskap - starfsmann</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 17" href="http://viewer.zmags.com/publication/07a5e2a8?page=17"> Guðrún Ögmundsdóttir frá fjármála- og efnahagsráð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 18" href="http://viewer.zmags.com/publication/07a5e2a8?page=18"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 19" href="http://viewer.zmags.com/publication/07a5e2a8?page=19"> Jón Stefán Björnsson, Guðmundur Hermannsson og Sv</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 20" href="http://viewer.zmags.com/publication/07a5e2a8?page=20"> T ekjur ríkis og sveitarfélaga af tekjuskatti o</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 21" href="http://viewer.zmags.com/publication/07a5e2a8?page=21"> Tekjuskattur einstaklinga er einn af mörgum skött</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 22" href="http://viewer.zmags.com/publication/07a5e2a8?page=22"> Válisti í virðisaukaskatti Ríkisskattstjóri viðhe</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 23" href="http://viewer.zmags.com/publication/07a5e2a8?page=23"> Sigurður Jensson sviðsstjóri eftirlitssviðs og Ós</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 24" href="http://viewer.zmags.com/publication/07a5e2a8?page=24"> Umsóknir um störf hjá RSK - sprenging í fjölda um</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 25" href="http://viewer.zmags.com/publication/07a5e2a8?page=25"> Hrefna Björnsdóttir, Hildur Eysteinsdóttir, Ingib</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 26" href="http://viewer.zmags.com/publication/07a5e2a8?page=26"> Heilsíðuauglýsing var birt í dagblöðum </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 27" href="http://viewer.zmags.com/publication/07a5e2a8?page=27"> Þarf að vera ákveðinn samhljómur í verkum </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 28" href="http://viewer.zmags.com/publication/07a5e2a8?page=28"> Afslættir og bætur Ívilnanir, afslættir og bætur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 29" href="http://viewer.zmags.com/publication/07a5e2a8?page=29"> Afslættir Persónuafsláttur Ríkið veitir persónua</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 30" href="http://viewer.zmags.com/publication/07a5e2a8?page=30"> af þessari upphæð samsvara 581.820, sem er sá afs</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 31" href="http://viewer.zmags.com/publication/07a5e2a8?page=31"> ari miklu lækkun var sú að barnabætur sem greidda</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 32" href="http://viewer.zmags.com/publication/07a5e2a8?page=32"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 33" href="http://viewer.zmags.com/publication/07a5e2a8?page=33"> Pappírsframtöl að hverfa Álagning opinbe</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 34" href="http://viewer.zmags.com/publication/07a5e2a8?page=34"> Framtalsskil 1999-2014 100% 90% 80% 70% 60% 50% </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 35" href="http://viewer.zmags.com/publication/07a5e2a8?page=35"> tekið upp einfaldað skattframtal þar sem framtelj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 36" href="http://viewer.zmags.com/publication/07a5e2a8?page=36"> FRÆÐIGREIN AF VETTVANGI SKATTARÉTTAR Sigm</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 37" href="http://viewer.zmags.com/publication/07a5e2a8?page=37"> Höfundur greinarinnar er Sigmundur Stefánsson svi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 38" href="http://viewer.zmags.com/publication/07a5e2a8?page=38"> II Endurákvarðanir og boðun þeirra - 4. og 5. mg</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 39" href="http://viewer.zmags.com/publication/07a5e2a8?page=39"> rökstuðning var ekki í frumvarpi því sem varð að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 40" href="http://viewer.zmags.com/publication/07a5e2a8?page=40"> Samantekt á tilkomu rökstuðnings- skyldu í lög: </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 41" href="http://viewer.zmags.com/publication/07a5e2a8?page=41"> Elsta íslenska ritmálið var lagamál. Laga- bálkur</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 42" href="http://viewer.zmags.com/publication/07a5e2a8?page=42"> Staðgreiðsla Staðgreiðsluskyl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 43" href="http://viewer.zmags.com/publication/07a5e2a8?page=43"> Álagning lögaðila 2014 Um miðjan október lauk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 44" href="http://viewer.zmags.com/publication/07a5e2a8?page=44"> Fjöldi Lögaðilar á skat</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 45" href="http://viewer.zmags.com/publication/07a5e2a8?page=45"> Tekjuskattur Tekjuskattur er lagður á hreinan ha</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 46" href="http://viewer.zmags.com/publication/07a5e2a8?page=46"> Tekjuskattur Milljónir 0 2.000 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 47" href="http://viewer.zmags.com/publication/07a5e2a8?page=47"> Álagningarárið 2014 voru 4.275 félög yfir þessum </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 48" href="http://viewer.zmags.com/publication/07a5e2a8?page=48"> Milljarðar Tryggingagjal</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 49" href="http://viewer.zmags.com/publication/07a5e2a8?page=49"> Tryggingagjald Milljónir 0 2.000 4.000</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 50" href="http://viewer.zmags.com/publication/07a5e2a8?page=50"> Milljarðar Y rfæranleg</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 51" href="http://viewer.zmags.com/publication/07a5e2a8?page=51"> Upphæðir á föstu verðlagi í árslok 2013 Opinber g</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 52" href="http://viewer.zmags.com/publication/07a5e2a8?page=52"> ins skilað skattframtali og því gefa þessar tölur</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 53" href="http://viewer.zmags.com/publication/07a5e2a8?page=53"> sem var rétt rúmur helmingur, eða 53,6%, yfirfæra</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 54" href="http://viewer.zmags.com/publication/07a5e2a8?page=54"> Skattkerfisbreytingin mikla árið 1877 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 55" href="http://viewer.zmags.com/publication/07a5e2a8?page=55"> Leiguliðar greiddu lan</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 56" href="http://viewer.zmags.com/publication/07a5e2a8?page=56"> Grímur Jónsson amtmaður setti fram hugmyndir um n</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 57" href="http://viewer.zmags.com/publication/07a5e2a8?page=57"> Fyrra stéttaþingið sem Grímur sat var haldið í Hr</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 58" href="http://viewer.zmags.com/publication/07a5e2a8?page=58"> Bjarni Thorarensen amtmaður. Bjarni Thorsteinsso</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 59" href="http://viewer.zmags.com/publication/07a5e2a8?page=59"> Álitsskjal milliþinganefndarinnar Fljótlega mynda</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 60" href="http://viewer.zmags.com/publication/07a5e2a8?page=60"> Árlegur fundur lögfræðinga fy</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 61" href="http://viewer.zmags.com/publication/07a5e2a8?page=61"> Fundargestir fylgjast áhugasamir með kynningu </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 62" href="http://viewer.zmags.com/publication/07a5e2a8?page=62"> AF VETTVANGI SKATTARÉTTAR Bindandi álit Álit </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 63" href="http://viewer.zmags.com/publication/07a5e2a8?page=63"> um skattalegt hlutleysi að hluthöfum í yfirtekna </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 64" href="http://viewer.zmags.com/publication/07a5e2a8?page=64"> AF VETTVANGI SKATTARÉTTAR HÉRAÐSDÓMUR </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 65" href="http://viewer.zmags.com/publication/07a5e2a8?page=65"> Úrskurður Héraðsdóms Reykjavíkur í máli nr. E­253</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 66" href="http://viewer.zmags.com/publication/07a5e2a8?page=66"> AF VETTVANGI SKATTARÉTTAR Úrskurðir yfirskat</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 67" href="http://viewer.zmags.com/publication/07a5e2a8?page=67"> Breyting á 9. tölul. 31. gr. laga nr. 90/2003 sem</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 68" href="http://viewer.zmags.com/publication/07a5e2a8?page=68"> muna sem fram komu á sölureikningi í því skyni að</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 69" href="http://viewer.zmags.com/publication/07a5e2a8?page=69"> við skiptingu H hf. Afhending kæranda á hlutabréf</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 70" href="http://viewer.zmags.com/publication/07a5e2a8?page=70"> Líf G. Gunnlaugsdóttir Gleðin er í litlu stundun</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 71" href="http://viewer.zmags.com/publication/07a5e2a8?page=71"> Starfsmenn Leiðréttingarinnar á haustdögum. Frá v</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - desember 2014 page 72" href="http://viewer.zmags.com/publication/07a5e2a8?page=72"> Upplýsingatafla RSK 2014 Staðgreiðsla opinbe</a>