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<br /> FRÉTTABLAÐ RSK • JÚNÍ 2017<br /> L E I Ð A R I N N<br /> Álagning lögaðila<br /> Fyrir löngu var sagt að tímarnir breyttust og mennirnir<br /> með. Eitthvað var tilveran þá öðruvísi en nú er og ugglaust<br /> einfaldari í augum nútímamanna. Þær tækniframfarir og<br /> hraði í samskiptum sem orðið hafa á síðustu áratugum<br /> hafa breytt miklu í samfélagi þjóðanna. Opinber stjórn-<br /> sýsla hefur þar ekki staðið utan framfara. Alls staðar í<br /> nágrannaríkjum okkar hafa rafræn samskipti borgara við<br /> stjórnsýsluna verið aflvaki breytinga og framfara. Íslensk<br /> stjórnsýsla hefur að sumu leyti haft forystu en að öðru leyti<br /> ekki staðið jafn vel.<br /> Ríkisskattstjóri hefur á síðustu árum þróað rafræna stjórn-<br /> sýslu sem hefur fyrst og fremst það markmið að auðvelda<br /> borgurum landsins samskipti þeirra við stjórnsýslu skatta-<br /> mála. Þar skiptir mestu hvernig framtalsgerð einstaklinga<br /> og lögaðila hefur verið háttað á síðustu ár<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 1" href="http://viewer.zmags.com/publication/6d7e2b63?page=1"> FRÉTTABLAÐ RSK • JÚNÍ 2017</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 2" href="http://viewer.zmags.com/publication/6d7e2b63?page=2"> L E I Ð A R I N N Álagning lögaðila Fyrir lön</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 3" href="http://viewer.zmags.com/publication/6d7e2b63?page=3"> byggist á rauntímaupplýsingum og ákvarðanataka æt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 4" href="http://viewer.zmags.com/publication/6d7e2b63?page=4"> Vettvangseftirlit RSK Vettvangseftirlit hefur á </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 5" href="http://viewer.zmags.com/publication/6d7e2b63?page=5"> Vettvangseftirlit gegnir grundvallar hlutverki í </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 6" href="http://viewer.zmags.com/publication/6d7e2b63?page=6"> Lokunartilmæli Starfsgrein 1. tilmæli 2. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 7" href="http://viewer.zmags.com/publication/6d7e2b63?page=7"> Starfsmenn í vettvangseftirliti á byggingasvæði. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 8" href="http://viewer.zmags.com/publication/6d7e2b63?page=8"> Tegundir frávika árið 2016 738 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 9" href="http://viewer.zmags.com/publication/6d7e2b63?page=9"> langar verktakakeðjur þar sem lögaðilar og einyrk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 10" href="http://viewer.zmags.com/publication/6d7e2b63?page=10"> Ívilnanir Nýjar viðmiðunarreglur Samkvæmt 65. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 11" href="http://viewer.zmags.com/publication/6d7e2b63?page=11"> Efri mynd: Helgi Guðnason. Til hægri: Guðrún Bja</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 12" href="http://viewer.zmags.com/publication/6d7e2b63?page=12"> og einum sé ætlað að standa undir. Al- mennt verð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 13" href="http://viewer.zmags.com/publication/6d7e2b63?page=13"> Guðmundur Guðbjarnason - kveðjuorð frá samstarfsm</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 14" href="http://viewer.zmags.com/publication/6d7e2b63?page=14"> GREINING RSK Mælaborð RSK </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 15" href="http://viewer.zmags.com/publication/6d7e2b63?page=15"> Vefurinn RSK greining er myndræn f</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 16" href="http://viewer.zmags.com/publication/6d7e2b63?page=16"> Tryggvi Þór Herbertsson, Jón Þór Hallgrímsson, Pá</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 17" href="http://viewer.zmags.com/publication/6d7e2b63?page=17"> Virðisaukaskattur af aðkeyptri þjónustu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 18" href="http://viewer.zmags.com/publication/6d7e2b63?page=18"> Annáll nútíma skattasögu Skattstjórar og skattst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 19" href="http://viewer.zmags.com/publication/6d7e2b63?page=19"> Þéttbýlismyndun var víða hröð í landinu framan af</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 20" href="http://viewer.zmags.com/publication/6d7e2b63?page=20"> Einar Arnórsson, fyrsti skattstjórinn </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 21" href="http://viewer.zmags.com/publication/6d7e2b63?page=21"> 14. maí var hún opnuð á nýjum stað, á annarri hæð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 22" href="http://viewer.zmags.com/publication/6d7e2b63?page=22"> Bensínstöð í Hafnarstræti árið 1937. sér danska </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 23" href="http://viewer.zmags.com/publication/6d7e2b63?page=23"> verið því sem næst fjórir starfsmenn þegar haft e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 24" href="http://viewer.zmags.com/publication/6d7e2b63?page=24"> Það voru aðallega Reykvíkingar sem greiddu hátekj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 25" href="http://viewer.zmags.com/publication/6d7e2b63?page=25"> gjöld. Gjalddagar áttu að vera tíu á ári. Bankar </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 26" href="http://viewer.zmags.com/publication/6d7e2b63?page=26"> Jón Á. Jóhannsson Guttormur 1956-1962 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 27" href="http://viewer.zmags.com/publication/6d7e2b63?page=27"> Vilhjálmur Jón Sigfússon S</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 28" href="http://viewer.zmags.com/publication/6d7e2b63?page=28"> Þá tók Guttormur Sigurbjörnsson, fyrr- verandi sk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 29" href="http://viewer.zmags.com/publication/6d7e2b63?page=29"> Gunnar Karlsson Mikið hefu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 30" href="http://viewer.zmags.com/publication/6d7e2b63?page=30"> Mynd 1 - Fjöldi endurgreiðslubeiðna vegna íbúðarh</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 31" href="http://viewer.zmags.com/publication/6d7e2b63?page=31"> Tafla 1 - Endurgreiðslur vegna húsnæðis til eigin</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 32" href="http://viewer.zmags.com/publication/6d7e2b63?page=32"> 3.500 3.000 2.500 2.000 1.500 1.000 5</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 33" href="http://viewer.zmags.com/publication/6d7e2b63?page=33"> Mynd 4 - Endurgreiðslur árin 2007-2016 á verðlagi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 34" href="http://viewer.zmags.com/publication/6d7e2b63?page=34"> Elín Alma Arthursdóttir Nýjar reglur um bifreiða</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 35" href="http://viewer.zmags.com/publication/6d7e2b63?page=35"> Útreikningur á bifreiðahlunnindum Ákvörðun bifrei</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 36" href="http://viewer.zmags.com/publication/6d7e2b63?page=36"> GREINING RSK Atvinnurekstur 2015 Í hátt á anna</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 37" href="http://viewer.zmags.com/publication/6d7e2b63?page=37"> Fjöldi félaga á skattgrunnskrá og skattskil 45.0</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 38" href="http://viewer.zmags.com/publication/6d7e2b63?page=38"> Milljarðar Virðisaukaskattsskyld sal</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 39" href="http://viewer.zmags.com/publication/6d7e2b63?page=39"> Árið 2015 var velta í undanþeginni starf- semi 73</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 40" href="http://viewer.zmags.com/publication/6d7e2b63?page=40"> þurfa alla jafna að greiða laun og aðföng til að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 41" href="http://viewer.zmags.com/publication/6d7e2b63?page=41"> með meira en milljarð í rekstrartekjur greiddu hi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 42" href="http://viewer.zmags.com/publication/6d7e2b63?page=42"> Milljarðar Rekstrartekjur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 43" href="http://viewer.zmags.com/publication/6d7e2b63?page=43"> Ef bókhaldið stemmir á rekstrarhliðin að stemma v</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 44" href="http://viewer.zmags.com/publication/6d7e2b63?page=44"> getað ávaxtað hagnað fyrirtækisins með sama hætti</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 45" href="http://viewer.zmags.com/publication/6d7e2b63?page=45"> eftirgjöf skulda 99 ma, 314 ma árið 2011, 137 ma </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 46" href="http://viewer.zmags.com/publication/6d7e2b63?page=46"> og fremst rætur að rekja til eftirmála og uppgjör</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 47" href="http://viewer.zmags.com/publication/6d7e2b63?page=47"> merkilegt að félög sem voru með engar rekstrartek</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 48" href="http://viewer.zmags.com/publication/6d7e2b63?page=48"> Skattframtöl rekstraraðila 2008 til 2016 - Rekstu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 49" href="http://viewer.zmags.com/publication/6d7e2b63?page=49"> Skattframtöl rekstraraðila 2008 til 2016 - Efnaha</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 50" href="http://viewer.zmags.com/publication/6d7e2b63?page=50"> Milljarðar Eignir 4</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 51" href="http://viewer.zmags.com/publication/6d7e2b63?page=51"> fyrirfram greiddur kostnaður voru 131 ma árið 201</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 52" href="http://viewer.zmags.com/publication/6d7e2b63?page=52"> Milljarðar Jákvætt eigið fé </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 53" href="http://viewer.zmags.com/publication/6d7e2b63?page=53"> stóð 7.147 ma eigið fé fyrirtækja sem voru með já</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 54" href="http://viewer.zmags.com/publication/6d7e2b63?page=54"> ásamt þeim breytingum sem nauðsynlegar kunna að v</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 55" href="http://viewer.zmags.com/publication/6d7e2b63?page=55"> Staðgreiðsla 2016 Staðgreiðsluskyldar greiðslur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 56" href="http://viewer.zmags.com/publication/6d7e2b63?page=56"> Álagning virðisaukaskatts fyri</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 57" href="http://viewer.zmags.com/publication/6d7e2b63?page=57"> Velta og virðisaukaskattur 2014 til 2016 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 58" href="http://viewer.zmags.com/publication/6d7e2b63?page=58"> Helstu atvinnugreinar í ferðaþjónustu 2016 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 59" href="http://viewer.zmags.com/publication/6d7e2b63?page=59"> Skattskylda erlendra fólk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 60" href="http://viewer.zmags.com/publication/6d7e2b63?page=60"> Fræðslugáttin Þeir sem starfa við skattframkvæmd</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 61" href="http://viewer.zmags.com/publication/6d7e2b63?page=61"> Vinna við verkfæri eins og Fræðslugáttina er því </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 62" href="http://viewer.zmags.com/publication/6d7e2b63?page=62"> Hluti hópsins sem kom að vinnu við Fræðslugáttina</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 63" href="http://viewer.zmags.com/publication/6d7e2b63?page=63"> TÍUND 63</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 64" href="http://viewer.zmags.com/publication/6d7e2b63?page=64"> DÓMAR Dómur Héraðsdóms Reykjavíkur í máli nr.</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 65" href="http://viewer.zmags.com/publication/6d7e2b63?page=65"> umrædd fjármagnsgjöld hefðu verið gjald- færð í s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 66" href="http://viewer.zmags.com/publication/6d7e2b63?page=66"> Dómur Hæstaréttar í máli nr. 319/2016 Starfsloka</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 67" href="http://viewer.zmags.com/publication/6d7e2b63?page=67"> veiðiheimildum, og að söluhagnaðurinn skyldi færð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 68" href="http://viewer.zmags.com/publication/6d7e2b63?page=68"> hátt sambærilegt þeim úrskurðum enda hefði þar ek</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 69" href="http://viewer.zmags.com/publication/6d7e2b63?page=69"> Stefnandi reisti varakröfu sína á því að brot stj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 70" href="http://viewer.zmags.com/publication/6d7e2b63?page=70"> AF VETTVANGI SKATTARÉTTAR Bindandi álit Álit </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 71" href="http://viewer.zmags.com/publication/6d7e2b63?page=71"> Fagfjárfestasjóður – útvistun verkefna – virðisau</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2017 page 72" href="http://viewer.zmags.com/publication/6d7e2b63?page=72"> Upplýsingatafla RSK 2017 Staðgreiðsla opinbe</a>