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<br /> FRÉTTABLAÐ RSK· JÚNÍ 2011<br /> Viðtalið<br /> Sveinn Arason ríkisendurskoðandi<br /> Atvinnulífið 2009<br /> 99% framteljenda<br /> ánægðir með netframtalið<br /> of dýru verði keypt?<br /> Er frelsið<br /> LEIÐARINN<br /> Þjónusta – eftirlit<br /> Meginhlutverk skattyfirvalda er og verður ætíð að tryggja rétta<br /> skattlagningu í samræmi við skattalög hvers tíma. Þannig skil-<br /> greindi ríkisskattstjóri fyrir aldarfjórðungi að markmið skattyfirvalda<br /> væri RÉTTUR SKATTUR. Sambærileg markmið hafa skattyfirvöld í<br /> nágrannaríkjum okkar sett sér. Öll störf skattyfirvalda felast í Þessu<br /> grundvallarmarkmiði að tryggja lögbundna skattákvörðun hvers ein-<br /> asta framteljanda.<br /> Ákvörðun skatta byggist á Því að efnislega réttar forsendur liggi til<br /> grundvallar, Þ.e. nauðsynlegar upplýsingar, lögbundin framtalsskil og<br /> tækifæri til að ganga úr skugga um að framtal sé rétt úr garði gert.<br /> Með öðrum orðum að álagnin<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 1" href="http://viewer.zmags.com/publication/81aeaa7c?page=1"> FRÉTTABLAÐ RSK· JÚNÍ 2011 V</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 2" href="http://viewer.zmags.com/publication/81aeaa7c?page=2"> LEIÐARINN Þjónusta – eftirlit Meginhlutverk sk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 3" href="http://viewer.zmags.com/publication/81aeaa7c?page=3"> ráðstöfun fjármuna. Hópur manna taldi Því mikilvæ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 4" href="http://viewer.zmags.com/publication/81aeaa7c?page=4"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 5" href="http://viewer.zmags.com/publication/81aeaa7c?page=5">  Viðtalið  Sveinn Arason ríkisendurskoð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 6" href="http://viewer.zmags.com/publication/81aeaa7c?page=6"> manna teymum. Rekstrar­ og tölvustoð sinnir almen</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 7" href="http://viewer.zmags.com/publication/81aeaa7c?page=7"> Lárus Ögmundsson yfirlögfræðingur Ríkisendurskoðu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 8" href="http://viewer.zmags.com/publication/81aeaa7c?page=8"> þessara skýrslna er sú að ákvörðun um sam­ eining</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 9" href="http://viewer.zmags.com/publication/81aeaa7c?page=9"> Ekki alls fyrir löngu birti Ríkisendurskoðun skýr</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 10" href="http://viewer.zmags.com/publication/81aeaa7c?page=10"> STJÓRNUN Framkvæmdastjórn RSK Örugg </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 11" href="http://viewer.zmags.com/publication/81aeaa7c?page=11"> Ríkisskattstjóri Skúli Eggert Þórðarson Vararíkis</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 12" href="http://viewer.zmags.com/publication/81aeaa7c?page=12"> Ánægja með vefskil 99% framteljenda segja auðvelt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 13" href="http://viewer.zmags.com/publication/81aeaa7c?page=13"> Fannst Þér auðvelt eða erfitt </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 14" href="http://viewer.zmags.com/publication/81aeaa7c?page=14"> Gagnaskil Launamiðar Gunnar Karlsson Helga Erling</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 15" href="http://viewer.zmags.com/publication/81aeaa7c?page=15"> Bifreiðahlunnindamiðar Takmörkuð ska</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 16" href="http://viewer.zmags.com/publication/81aeaa7c?page=16"> Er frelsið of dýru verði keypt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 17" href="http://viewer.zmags.com/publication/81aeaa7c?page=17"> Aðalsteinn Hákonarson sviðsstjóri eftirlitssviðs </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 18" href="http://viewer.zmags.com/publication/81aeaa7c?page=18"> hugmyndum um áhrif og tilgang sam­ runa. Þetta er</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 19" href="http://viewer.zmags.com/publication/81aeaa7c?page=19"> Nýjung á Þjónustuvefnum skattur.is Sæmundur Guðm</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 20" href="http://viewer.zmags.com/publication/81aeaa7c?page=20"> G óð skil ársreikninga skapa traust Í ársreiknin</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 21" href="http://viewer.zmags.com/publication/81aeaa7c?page=21"> Hluti starfsmanna fyrirtækja- og ársreikningaskrá</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 22" href="http://viewer.zmags.com/publication/81aeaa7c?page=22"> Munur á atvinnuleysi eftir sveitarfélögum Þó að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 23" href="http://viewer.zmags.com/publication/81aeaa7c?page=23"> Hlutfall íbúa sem töldu fram atvinnuleysisbætur í</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 24" href="http://viewer.zmags.com/publication/81aeaa7c?page=24"> Framtöl 2010 Upphæðir í milljónum kr. Nr. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 25" href="http://viewer.zmags.com/publication/81aeaa7c?page=25"> Fjöldi og hlutfall íbúa sem taldi fram atvinnuley</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 26" href="http://viewer.zmags.com/publication/81aeaa7c?page=26"> STJÓRNUN Mannauðsmál Meginstefna ríkisskatts</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 27" href="http://viewer.zmags.com/publication/81aeaa7c?page=27"> Starfsmenn í afgreiðslu og Þjónustuveri ríkisskat</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 28" href="http://viewer.zmags.com/publication/81aeaa7c?page=28"> Trúnaðarmenn SFR voru ánægðir með að RSK skyldi </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 29" href="http://viewer.zmags.com/publication/81aeaa7c?page=29"> Frá afhendingu viðurkenningarskjala til forstöðum</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 30" href="http://viewer.zmags.com/publication/81aeaa7c?page=30"> Breytingar á skattframtali 2011 Karl Ó</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 31" href="http://viewer.zmags.com/publication/81aeaa7c?page=31"> Frádráttur vegna viðhalds og endu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 32" href="http://viewer.zmags.com/publication/81aeaa7c?page=32"> Húsnæði ríkisskattstjóra eftir sameini</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 33" href="http://viewer.zmags.com/publication/81aeaa7c?page=33"> Afgreiðsla RSK á Laugavegi 166, Reykjavík. Fremst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 34" href="http://viewer.zmags.com/publication/81aeaa7c?page=34"> Talið frá vinstri: Ari Ísberg og Ásgeir Heimir Gu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 35" href="http://viewer.zmags.com/publication/81aeaa7c?page=35"> Samhliða nýrri afgreiðslu var ákveðið að endurbæt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 36" href="http://viewer.zmags.com/publication/81aeaa7c?page=36"> AF VETTVANGI SKATTARÉTTAR Úrskurðir Jónína B.</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 37" href="http://viewer.zmags.com/publication/81aeaa7c?page=37"> Með vísan til 1. mgr. 10. gr. laga nr. 6/2007, um</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 38" href="http://viewer.zmags.com/publication/81aeaa7c?page=38"> YSKN 7/2011 Samruna synjað - ekki skyldur rekstur</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 39" href="http://viewer.zmags.com/publication/81aeaa7c?page=39"> Minningarbrot starfsmanns af s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 40" href="http://viewer.zmags.com/publication/81aeaa7c?page=40"> Atvinnulífið 2009 lesið úr skattframtölum En</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 41" href="http://viewer.zmags.com/publication/81aeaa7c?page=41"> 2010. Í þennan framtalsreit eru iðulega færðar bæ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 42" href="http://viewer.zmags.com/publication/81aeaa7c?page=42"> Skattframtal rekstraraðila 2001 til 2010 - Rekstu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 43" href="http://viewer.zmags.com/publication/81aeaa7c?page=43"> Skattframtal rekstraraðila 2001 til 2010 - Efnaha</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 44" href="http://viewer.zmags.com/publication/81aeaa7c?page=44"> Sundurliðun rekstrartekna félaga raðað eftir reks</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 45" href="http://viewer.zmags.com/publication/81aeaa7c?page=45"> fjármálaþjónustu og eignarhaldsfélög sem voru með</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 46" href="http://viewer.zmags.com/publication/81aeaa7c?page=46"> 2009. Þessi félög skiluðu tæpum 17 millj­ örðum í</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 47" href="http://viewer.zmags.com/publication/81aeaa7c?page=47"> Skattstofn og tekjuskattur fyri</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 48" href="http://viewer.zmags.com/publication/81aeaa7c?page=48"> </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 49" href="http://viewer.zmags.com/publication/81aeaa7c?page=49"> Guðmundur Guðbjarnason Skattframkvæmd fyrráárum </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 50" href="http://viewer.zmags.com/publication/81aeaa7c?page=50"> til trafala. Ekki var á þeim tíma hugað að hugsan</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 51" href="http://viewer.zmags.com/publication/81aeaa7c?page=51"> Jóhann Víkingsson, Kristín Jónsdóttir </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 52" href="http://viewer.zmags.com/publication/81aeaa7c?page=52"> Dómur Hæstaréttar Íslands í máli nr. 626/2010 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 53" href="http://viewer.zmags.com/publication/81aeaa7c?page=53"> Áfrýjandi hafði uppi sömu kröfur fyrir Hæstarétti</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 54" href="http://viewer.zmags.com/publication/81aeaa7c?page=54"> ... lokaorðið hefur Brigitte M. Jónsson hóps</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 55" href="http://viewer.zmags.com/publication/81aeaa7c?page=55"> Hvernig tryggjum við að tölvukerfi standi undir v</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - j&uacute;n&iacute; 2011 page 56" href="http://viewer.zmags.com/publication/81aeaa7c?page=56"> Upplýsingatafla RSK Staðgreiðsla opinberra gjal</a>