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<br /> FRÉTTABLAÐ RSK • OKTÓBER 2012<br /> LEIÐARINN<br /> Ríkisskattstjóri 50 ára<br /> Fimmtíu ár eru liðin frá því að embætti ríkisskattstjóra var<br /> stofnað. Þá var tekið upp nýtt fyrirkomulag í stjórnsýslu skatta-<br /> mála hérlendis sem hefur síðan verið við lýði í meginatriðum<br /> allt til loka fyrsta áratugar þessarar aldar. Og hvaða þýðingu<br /> hefur það fyrir stofnun að eiga afmæli og rifja upp að fyrir hálfri<br /> öld hafi 200 þúsund manna þjóð horfið frá því að láta 219<br /> skattanefndir og 50 yfirskattanefndir auk 10 skattstjóra ákvarða<br /> skatta og skyldur? Stofnun embættis ríkisskattstjóra bar með<br /> sér að miðlægu stjórnvaldi var komið á fót til samræmingar á<br /> störfum sjálfstæðra skattstjóra í níu skattumdæmum. Reyndar<br /> voru ekki mörg ár liðin þar til hugmyndir komu fram um<br /> að fella störf skattstjóra undir ríkisskattstjóra en því var ekki<br /> hrint í framkvæmd fyrr en áratugum síðar. Svarið við spurn-<br /> ingunni fel<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 1" href="http://viewer.zmags.com/publication/7200b1e9?page=1"> FRÉTTABLAÐ RSK • OKTÓBER 2012</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 2" href="http://viewer.zmags.com/publication/7200b1e9?page=2"> LEIÐARINN Ríkisskattstjóri 50 ára Fimmtíu ár </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 3" href="http://viewer.zmags.com/publication/7200b1e9?page=3"> sölugjalds, tryggingargjald var tekið upp í stað </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 4" href="http://viewer.zmags.com/publication/7200b1e9?page=4"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 5" href="http://viewer.zmags.com/publication/7200b1e9?page=5"> Páll Skúlason heimspekingur HVERS VE</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 6" href="http://viewer.zmags.com/publication/7200b1e9?page=6"> hvernig staðið skuli að skattlagningu, hvað gera </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 7" href="http://viewer.zmags.com/publication/7200b1e9?page=7"> þessar náttúrulegu aðstæður eru okkur mönnunum óþ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 8" href="http://viewer.zmags.com/publication/7200b1e9?page=8"> Neikvætt ríkjandi viðhorf </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 9" href="http://viewer.zmags.com/publication/7200b1e9?page=9"> Ef við á hinn bóginn lítum svo á að fólk almennt </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 10" href="http://viewer.zmags.com/publication/7200b1e9?page=10"> hún spilli samfélagi okkar eins og hún hefur að m</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 11" href="http://viewer.zmags.com/publication/7200b1e9?page=11"> Neikvæð einkenni ránsleiðarinnar </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 12" href="http://viewer.zmags.com/publication/7200b1e9?page=12"> sem þiggja laun sín og lífsviðurværi af opinberu </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 13" href="http://viewer.zmags.com/publication/7200b1e9?page=13"> ákveðinna verka. Forsenda þeirrar afstöðu einstak</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 14" href="http://viewer.zmags.com/publication/7200b1e9?page=14"> Aðdragandi stofnunar embættis ríkisskattstjóra </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 15" href="http://viewer.zmags.com/publication/7200b1e9?page=15"> flokksins vantrausti frá því í desember 1958 á me</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 16" href="http://viewer.zmags.com/publication/7200b1e9?page=16"> og afnema vísitölubætur kaupgjalds. Aðal- löggjöf</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 17" href="http://viewer.zmags.com/publication/7200b1e9?page=17"> Indriði H. Þorláksson var starfsmaður fjármálaráð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 18" href="http://viewer.zmags.com/publication/7200b1e9?page=18"> Frumvarp um nýja tollskrá beið aftur á móti tilis</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 19" href="http://viewer.zmags.com/publication/7200b1e9?page=19"> Það sem aðallega bjó að baki því að leggja niður </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 20" href="http://viewer.zmags.com/publication/7200b1e9?page=20"> fluttist til Egilsstaða. Skattstjórinn í Suður- l</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 21" href="http://viewer.zmags.com/publication/7200b1e9?page=21"> Ævar Ísberg vararíkisskattstjóri 1967-1990. Jón </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 22" href="http://viewer.zmags.com/publication/7200b1e9?page=22"> Sigurbjörn Þorbjörnsson ríkisskattstjóri frá </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 23" href="http://viewer.zmags.com/publication/7200b1e9?page=23"> TÍUND 23</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 24" href="http://viewer.zmags.com/publication/7200b1e9?page=24"> Á fyrsta starfsdegi ríkisskattstjóra: Sigurbjörn </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 25" href="http://viewer.zmags.com/publication/7200b1e9?page=25"> og fáguðu framkomu skilaði mörgum dagsverkum dag </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 26" href="http://viewer.zmags.com/publication/7200b1e9?page=26"> Sigurbjörn lét af störfum sem ríkisskattstjóri ár</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 27" href="http://viewer.zmags.com/publication/7200b1e9?page=27"> möguleika á að fá Len- ínorðuna á sinn barm. Og s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 28" href="http://viewer.zmags.com/publication/7200b1e9?page=28"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 29" href="http://viewer.zmags.com/publication/7200b1e9?page=29"> Garðar Valdimarsson ríkisskattstjóri frá 1986 til</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 30" href="http://viewer.zmags.com/publication/7200b1e9?page=30"> Skúla Eggerts Þórðarsonar, og hafin var útgáfa á </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 31" href="http://viewer.zmags.com/publication/7200b1e9?page=31"> Garðar starfar sem hæstaréttarlögmaður og rekur l</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 32" href="http://viewer.zmags.com/publication/7200b1e9?page=32"> hvernig unnt væri að einfalda framtalsskil einsta</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 33" href="http://viewer.zmags.com/publication/7200b1e9?page=33"> Garðar ásamt Árna </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 34" href="http://viewer.zmags.com/publication/7200b1e9?page=34"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 35" href="http://viewer.zmags.com/publication/7200b1e9?page=35"> Indriði Haukur Þorláksson ríkisskattstjóri</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 36" href="http://viewer.zmags.com/publication/7200b1e9?page=36"> Á árinu 1999 var einnig hafist handa við að árita</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 37" href="http://viewer.zmags.com/publication/7200b1e9?page=37"> Indriði H. Þorláksson, Gunnar Tryggvason aðstoðar</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 38" href="http://viewer.zmags.com/publication/7200b1e9?page=38"> Umfjöllun þín um skattamál, m.a. í Tíund, vakti e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 39" href="http://viewer.zmags.com/publication/7200b1e9?page=39"> væri svo stofnunarinnar sjálfrar að skipu- leggja</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 40" href="http://viewer.zmags.com/publication/7200b1e9?page=40"> STJÓRNUN </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 41" href="http://viewer.zmags.com/publication/7200b1e9?page=41"> Að stilla saman strengi Skipulagning og tilhögun </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 42" href="http://viewer.zmags.com/publication/7200b1e9?page=42"> Fundarmenn við störf. Meginþema fundarins v</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 43" href="http://viewer.zmags.com/publication/7200b1e9?page=43"> Mikill fjöldi hugmynda um breytingar kom fram á A</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 44" href="http://viewer.zmags.com/publication/7200b1e9?page=44"> Frá eyjunni Jersey á Ermasundi Staðreyndaleitin í</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 45" href="http://viewer.zmags.com/publication/7200b1e9?page=45"> Þar sem bankarnir, burtséð frá raunveru- legum ei</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 46" href="http://viewer.zmags.com/publication/7200b1e9?page=46"> samhliða þeim. Þessi stóra rannsókn, sem náði til</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 47" href="http://viewer.zmags.com/publication/7200b1e9?page=47"> málareksturs fyrir þá sem nýttu sér sjálf- boðna </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 48" href="http://viewer.zmags.com/publication/7200b1e9?page=48"> Kolbrún Bergþórsdóttir Atvinnurekandi </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 49" href="http://viewer.zmags.com/publication/7200b1e9?page=49"> myndi ekki skilja að ég væri að sýna við- leitni </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 50" href="http://viewer.zmags.com/publication/7200b1e9?page=50"> FRÆÐIGREIN AF VETTVANGI SKATTARÉTTAR Sigmu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 51" href="http://viewer.zmags.com/publication/7200b1e9?page=51"> hana fyllri og skýrari. Ákvæði 1. mgr. 96. gr. ts</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 52" href="http://viewer.zmags.com/publication/7200b1e9?page=52"> eiginlega að umræddum kaupum á ... tækjum á árinu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 53" href="http://viewer.zmags.com/publication/7200b1e9?page=53"> 2007 væru oftaldar þar sem þær hefðu að nokkru ve</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 54" href="http://viewer.zmags.com/publication/7200b1e9?page=54"> 2001 í máli nr. 2896/1999 og 2954/2000. Þá þarf s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 55" href="http://viewer.zmags.com/publication/7200b1e9?page=55"> Yfirleitt snúast mál um hlutlæga upplýs- ingaöflu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 56" href="http://viewer.zmags.com/publication/7200b1e9?page=56"> gjaldandi á möguleika á að fyrna hann í annarri e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 57" href="http://viewer.zmags.com/publication/7200b1e9?page=57"> 3) Í þessu samhengi þarf nú að hafa í huga 10. tö</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 58" href="http://viewer.zmags.com/publication/7200b1e9?page=58"> greindum grundvelli, að krefja kærendur um viðhlí</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 59" href="http://viewer.zmags.com/publication/7200b1e9?page=59"> bréfum ríkisskattstjóra til ... Bank S.A., dags. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 60" href="http://viewer.zmags.com/publication/7200b1e9?page=60"> taldir dagpeningar séu vegna ferða sem dagpeninga</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 61" href="http://viewer.zmags.com/publication/7200b1e9?page=61"> málinu á upplýsingum eða gögnum sem ekki hefðu ve</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 62" href="http://viewer.zmags.com/publication/7200b1e9?page=62"> Endurgreiðslur virðisaukaskatts </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 63" href="http://viewer.zmags.com/publication/7200b1e9?page=63"> að óbreyttu út þann 1. janúar 2013. Breytingar þe</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 64" href="http://viewer.zmags.com/publication/7200b1e9?page=64"> Uppgjör félaga í erlendri mynt Ólafur</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 65" href="http://viewer.zmags.com/publication/7200b1e9?page=65"> Ef tekið er mið af heildarfjölda íslenskra félaga</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 66" href="http://viewer.zmags.com/publication/7200b1e9?page=66"> Nýr upplýsingavefur Í tilefni af 50 ára afmæli r</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 67" href="http://viewer.zmags.com/publication/7200b1e9?page=67"> Á þeim tæpu 14 árum sem síðan eru liðin hefur vef</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 68" href="http://viewer.zmags.com/publication/7200b1e9?page=68"> Skipulag og forgangsröðun Vefnum er skipt upp í f</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 69" href="http://viewer.zmags.com/publication/7200b1e9?page=69"> Að sjálfsögðu má einnig nálgast almennar upplýsin</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 70" href="http://viewer.zmags.com/publication/7200b1e9?page=70"> Ríkisskattstjórar Norðurlandanna Ríkisskattstjór</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 71" href="http://viewer.zmags.com/publication/7200b1e9?page=71"> Jens Þór Svansson, Helga Valborg Steinarsdóttir, </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 72" href="http://viewer.zmags.com/publication/7200b1e9?page=72"> Jesper Skovhus Poulsen Jesper Skovhus Poulsen hef</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 73" href="http://viewer.zmags.com/publication/7200b1e9?page=73"> Svein Ragnar Kristensen Svein Ragnar Kristensen h</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 74" href="http://viewer.zmags.com/publication/7200b1e9?page=74"> Niðurstöður álagningar 2012 Ríkisskattstjóri he</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 75" href="http://viewer.zmags.com/publication/7200b1e9?page=75"> um rúma 45 milljarða, eða 6,8%. Laun, hlunnindi, </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 76" href="http://viewer.zmags.com/publication/7200b1e9?page=76"> Milljónir kr. He</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 77" href="http://viewer.zmags.com/publication/7200b1e9?page=77"> lega aðstoð. Frá álagningu 2008 hafa þessar greið</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 78" href="http://viewer.zmags.com/publication/7200b1e9?page=78"> Skattskyldar tekjur einstaklinga Álagningarár </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 79" href="http://viewer.zmags.com/publication/7200b1e9?page=79"> Eignir og skuldir einstaklinga 2008 til 2012 Álag</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 80" href="http://viewer.zmags.com/publication/7200b1e9?page=80"> Milljónir kr. Fjárm</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 81" href="http://viewer.zmags.com/publication/7200b1e9?page=81"> Innlend og erlend verðbréf og kröfur Landsmenn át</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 82" href="http://viewer.zmags.com/publication/7200b1e9?page=82"> og bætur, á sama tíma og hvorki gengur né rekur á</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 83" href="http://viewer.zmags.com/publication/7200b1e9?page=83"> kaupa á íbúðarhúsnæði. Það árið hækkuðu aðrar sku</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 84" href="http://viewer.zmags.com/publication/7200b1e9?page=84"> Milljónir kr. Tekjuskatta</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 85" href="http://viewer.zmags.com/publication/7200b1e9?page=85"> nú. Viðmiðunarmörk tekjuþrepanna voru hækkuð um 4</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 86" href="http://viewer.zmags.com/publication/7200b1e9?page=86"> Milljónir kr. Vaxtabætur og sérst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 87" href="http://viewer.zmags.com/publication/7200b1e9?page=87"> hefur orðið ofan á víðast hvar í hinum vestræna h</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 88" href="http://viewer.zmags.com/publication/7200b1e9?page=88"> dagur til sjós reiknast til sjómannaafsláttar með</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 89" href="http://viewer.zmags.com/publication/7200b1e9?page=89"> Fundur norrænna embættismanna í Berg</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 90" href="http://viewer.zmags.com/publication/7200b1e9?page=90"> Á döfinni Raunverulegur eig</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 91" href="http://viewer.zmags.com/publication/7200b1e9?page=91"> tækjanna, og hvort ráðgjafarnir hafi sett fyrirva</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 92" href="http://viewer.zmags.com/publication/7200b1e9?page=92"> Skattframkvæmd fyrr á árum - Fimmti hluti - Ábe</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 93" href="http://viewer.zmags.com/publication/7200b1e9?page=93"> hjá meginhluta framteljenda sem teldu þessar uppl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 94" href="http://viewer.zmags.com/publication/7200b1e9?page=94"> höfðu fært í tiltekna reiti lega var lögð á e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 95" href="http://viewer.zmags.com/publication/7200b1e9?page=95"> Ævar Ísberg vararíkisskattstjóri og Jón Zophonías</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 96" href="http://viewer.zmags.com/publication/7200b1e9?page=96"> að endurskoða. Þar sem af margvíslegum ástæðum va</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 97" href="http://viewer.zmags.com/publication/7200b1e9?page=97"> Hörður Halldórsson annaðist vélvinnslu söl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 98" href="http://viewer.zmags.com/publication/7200b1e9?page=98"> í skattalegan varasjóð var yfir hámarki og síðar </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 99" href="http://viewer.zmags.com/publication/7200b1e9?page=99"> Bryndís Gunnlaugsdóttir er lögfræðingur og hefur </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 100" href="http://viewer.zmags.com/publication/7200b1e9?page=100"> ÓMAMR DÓMAR D DÓMAUR RD DÓMAR D ÓDÓMAR AF VE</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 101" href="http://viewer.zmags.com/publication/7200b1e9?page=101"> Aðalfundur IOTA í Osló 5.-6. júlí 2012 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 102" href="http://viewer.zmags.com/publication/7200b1e9?page=102"> AF VETTVANGI SKATTARÉTTAR Úrskurðir Yskn. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 103" href="http://viewer.zmags.com/publication/7200b1e9?page=103"> með öllum eigum sínum (félagsmaður með ótakmarkað</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 104" href="http://viewer.zmags.com/publication/7200b1e9?page=104"> á eignum í dótturfélögum, hefði verið heimilt að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 105" href="http://viewer.zmags.com/publication/7200b1e9?page=105"> Upplýsingatafla RSK Staðgreiðsla opinberra gjal</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 106" href="http://viewer.zmags.com/publication/7200b1e9?page=106"> ... lokaorðið hefur Ragnhildur D. Þórhallsdótti</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 107" href="http://viewer.zmags.com/publication/7200b1e9?page=107"> markmið átti ég að setja mér? Mér fannst þetta al</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - okt&oacute;ber 2012 page 108" href="http://viewer.zmags.com/publication/7200b1e9?page=108"> </a>