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<br /> FRÉTTABLAÐ SKATTSINS • ÁRIÐ 2020<br /> Aðgerðir stjórnvalda á<br /> tímum COVID-19<br /> Sameining ríkisskattstjóra<br /> og tollstjóra<br /> Niðurstöður álagningar á<br /> einstaklinga og lögaðila<br /> Heimsókn á starfsstöð Skattsins á Egilsstöðum<br /> LEIÐARINN<br /> LEIÐARINN<br /> Það var fyrirséð að árið 2020 yrði viðburðaríkt í starf-<br /> semi skatt- og tollyfirvalda. Frá og með 1. janúar þess<br /> árs hafa þau verkefni sem áður var sinnt annars vegar<br /> hjá tollstjóra og hins vegar hjá ríkisskattstjóra verið<br /> unnin af starfsmönnum í sameinaðri stofnun sem<br /> nefnist Skatturinn. Þrátt fyrir að þessar skipulags-<br /> breytingar hafi átt sér nokkurn undanfara, og margs-<br /> konar undirbúningi verið sinnt í aðdraganda þeirra,<br /> þá var viðbúið að mánuðirnir eftir sameiningu hlytu<br /> að einkennast af samráði milli nýrra samstarfsfélaga,<br /> skipulagsvinnu og stefnumótun til framtíðar. Auk<br /> þeirra fjö<a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 1" href="http://viewer.zmags.com/publication/a533edeb?page=1"> FRÉTTABLAÐ SKATTSINS • ÁRIÐ 2020 Að</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 2" href="http://viewer.zmags.com/publication/a533edeb?page=2"> LEIÐARINN LEIÐARINN Það var fyrirséð að árið 202</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 3" href="http://viewer.zmags.com/publication/a533edeb?page=3"> Ári seinna er þeim enn ekki lokið þó að vitaskuld</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 4" href="http://viewer.zmags.com/publication/a533edeb?page=4"> Starfsmenn Skattsins á Egilsstöðum. Frá vinstri: </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 5" href="http://viewer.zmags.com/publication/a533edeb?page=5"> Starfsstöðin að Skjólvangi 2, sem byggð var sérst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 6" href="http://viewer.zmags.com/publication/a533edeb?page=6"> Nordic Smart Government Áfangaskil Fram</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 7" href="http://viewer.zmags.com/publication/a533edeb?page=7"> Ertu sammála eða ósammála því að það skili miklum</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 8" href="http://viewer.zmags.com/publication/a533edeb?page=8"> Á næstu misserum verður lögð áhersla á að koma öð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 9" href="http://viewer.zmags.com/publication/a533edeb?page=9"> Álagning einstaklinga 2020 Páll K</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 10" href="http://viewer.zmags.com/publication/a533edeb?page=10"> Fjöldi framteljenda á skattgrunnskrá 350.000 30</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 11" href="http://viewer.zmags.com/publication/a533edeb?page=11"> landið, byggingu stofnana fyrir aldraða, þjón­ us</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 12" href="http://viewer.zmags.com/publication/a533edeb?page=12"> Rei</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 13" href="http://viewer.zmags.com/publication/a533edeb?page=13"> einstaklingsrekstri voru því allt í allt 26.757 e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 14" href="http://viewer.zmags.com/publication/a533edeb?page=14"> Milljarðar Atvinnuleysis</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 15" href="http://viewer.zmags.com/publication/a533edeb?page=15"> árin 2017 og 2018 fjölgaði þeim sem fengu bætur e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 16" href="http://viewer.zmags.com/publication/a533edeb?page=16"> Milljarðar 2.000 1.500 1.000 500 0 Lau</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 17" href="http://viewer.zmags.com/publication/a533edeb?page=17"> árið áður. Hækkunin 2019 var þó mun minni hækkun </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 18" href="http://viewer.zmags.com/publication/a533edeb?page=18"> Tekjudreifing og skattbyrði hvers tuttugasta hlut</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 19" href="http://viewer.zmags.com/publication/a533edeb?page=19"> Meðaltekjur í hópunum voru 8.526 þús. kr. og 8.13</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 20" href="http://viewer.zmags.com/publication/a533edeb?page=20"> Milljarðar Tekjuskattur og </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 21" href="http://viewer.zmags.com/publication/a533edeb?page=21"> fram á skattframtali. Þeir geta hins vegar ekki d</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 22" href="http://viewer.zmags.com/publication/a533edeb?page=22"> Milljarðar Vextir af innst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 23" href="http://viewer.zmags.com/publication/a533edeb?page=23"> bréfa í eigu einstaklinga um 125,2 milljarða, eða</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 24" href="http://viewer.zmags.com/publication/a533edeb?page=24"> Tekjur einstaklinga Fjárhæðir</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 25" href="http://viewer.zmags.com/publication/a533edeb?page=25"> Eignir og skuldir í árslok Fjárhæði</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 26" href="http://viewer.zmags.com/publication/a533edeb?page=26"> Milljarðar Söluhagnað</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 27" href="http://viewer.zmags.com/publication/a533edeb?page=27"> Arður af hlutabréfum greiddur hverjum tuttugasta </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 28" href="http://viewer.zmags.com/publication/a533edeb?page=28"> Milljarðar Fjármagnstek</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 29" href="http://viewer.zmags.com/publication/a533edeb?page=29"> er algengara að þeir sem hafa lokið starfsæv­ inn</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 30" href="http://viewer.zmags.com/publication/a533edeb?page=30"> Milljarðar 6.000 5.000 4.000 3.000 2.000 1.</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 31" href="http://viewer.zmags.com/publication/a533edeb?page=31"> milljarð og 17,3 milljarða sem var aukning um 10,</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 32" href="http://viewer.zmags.com/publication/a533edeb?page=32"> Milljarðar Aðrar skul</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 33" href="http://viewer.zmags.com/publication/a533edeb?page=33"> sem skuldir hófu að aukast aftur en þó ekkert í l</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 34" href="http://viewer.zmags.com/publication/a533edeb?page=34"> Milljarðar Barnabætu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 35" href="http://viewer.zmags.com/publication/a533edeb?page=35"> sem áttu meira en 5.000.000 kr. í hreina eign og </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 36" href="http://viewer.zmags.com/publication/a533edeb?page=36"> Áhrif heimsfaraldurs kórónuveiru á i</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 37" href="http://viewer.zmags.com/publication/a533edeb?page=37"> Virðisaukaskattur til innheimtu, tímabil 08</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 38" href="http://viewer.zmags.com/publication/a533edeb?page=38"> Byggingarstarfsemi og mannvirkjagerð Byrjum á að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 39" href="http://viewer.zmags.com/publication/a533edeb?page=39"> Rekstur gististaða og veitingarekstur Þó að hér s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 40" href="http://viewer.zmags.com/publication/a533edeb?page=40"> Aðkoma Íslands að FATF, grái listinn og </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 41" href="http://viewer.zmags.com/publication/a533edeb?page=41"> Valdheimildir FATF Valdheimildir samtakanna eru s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 42" href="http://viewer.zmags.com/publication/a533edeb?page=42"> Undanfari gráa listans Þriðja úttekt Íslands Á ár</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 43" href="http://viewer.zmags.com/publication/a533edeb?page=43"> áhættumats á eigin rekstri og framkvæmd áreiðanle</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 44" href="http://viewer.zmags.com/publication/a533edeb?page=44"> ICRG fund. Upphaflega mat hópurinn það svo að Ísl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 45" href="http://viewer.zmags.com/publication/a533edeb?page=45"> loknum töldust skýringar aðila hvað varðar aðgerð</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 46" href="http://viewer.zmags.com/publication/a533edeb?page=46"> og fresturinn færður framar, eða til 1. mars 2020</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 47" href="http://viewer.zmags.com/publication/a533edeb?page=47"> rækir. Gerðar voru leiðbeiningar sem birtar voru </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 48" href="http://viewer.zmags.com/publication/a533edeb?page=48"> Sameining ríkisskattstjóra og tollstjóra </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 49" href="http://viewer.zmags.com/publication/a533edeb?page=49"> til að fylgja sameiningunni í höfn. Í stýrihóp vo</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 50" href="http://viewer.zmags.com/publication/a533edeb?page=50"> verið áhersla á bláan lit í ýmsu kynningarefni be</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 51" href="http://viewer.zmags.com/publication/a533edeb?page=51"> Álagning lögaðila 2020 Undir lok október sl. lau</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 52" href="http://viewer.zmags.com/publication/a533edeb?page=52"> 8.000 7.000 6.000 5.000 4.000 3.000 2.000 1.000 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 53" href="http://viewer.zmags.com/publication/a533edeb?page=53"> Laun og launatengd gjöld Fyrirtæki sem skiluðu re</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 54" href="http://viewer.zmags.com/publication/a533edeb?page=54"> Tryggingagjaldsstofn 1.800 1.600 1.400 1.200 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 55" href="http://viewer.zmags.com/publication/a533edeb?page=55"> Hagnaður af rekstri Sem fyrr sagði voru rekstrart</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 56" href="http://viewer.zmags.com/publication/a533edeb?page=56"> Tekjuskattsstofn 500 450 400 350 300 250 200 150</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 57" href="http://viewer.zmags.com/publication/a533edeb?page=57"> Opinber gjöld lögaðila 2015 til 2020 Álagningarár</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 58" href="http://viewer.zmags.com/publication/a533edeb?page=58"> 45.000 40.000 35.000 30.000 25.000 20.000 15.000 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 59" href="http://viewer.zmags.com/publication/a533edeb?page=59"> umtalsverð áhrif á fjármagnstekjur á hverju ári. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 60" href="http://viewer.zmags.com/publication/a533edeb?page=60"> Staðgreiðsla 1988 - 2020 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 61" href="http://viewer.zmags.com/publication/a533edeb?page=61"> Staðgreiðsluskyldar greiðslur á föstu verðlagi. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 62" href="http://viewer.zmags.com/publication/a533edeb?page=62"> Velta og virðisaukaskattur 1990 - 2020 </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 63" href="http://viewer.zmags.com/publication/a533edeb?page=63"> 1,5% verðminni á föstu verðlagi en árið áður. Mes</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 64" href="http://viewer.zmags.com/publication/a533edeb?page=64"> af skattinum verið um 274 milljarðar, nær óbreytt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 65" href="http://viewer.zmags.com/publication/a533edeb?page=65"> Aðgerðir stjórnvalda á tímum COVID-19 Árs</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 66" href="http://viewer.zmags.com/publication/a533edeb?page=66"> endurbóta, og fleira varð endurgreiðsluhæft eins </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 67" href="http://viewer.zmags.com/publication/a533edeb?page=67"> Fjárhæð lokunarstyrkja miðaðist við rekstr­ arkos</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 68" href="http://viewer.zmags.com/publication/a533edeb?page=68"> • Uppsagnardagur þurfti að vera frá og með </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 69" href="http://viewer.zmags.com/publication/a533edeb?page=69"> Alþingi á hinn bóginn að heimila Skattinum að afg</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 70" href="http://viewer.zmags.com/publication/a533edeb?page=70"> Jafnlaunavottun Skattsins Forsagan Rúmir fjóri</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 71" href="http://viewer.zmags.com/publication/a533edeb?page=71"> Helstu starfshópar Kynjaskipting og fj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 72" href="http://viewer.zmags.com/publication/a533edeb?page=72"> FRÆÐIGREIN AF VETTVANGI SKATTARÉTTAR Hva</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 73" href="http://viewer.zmags.com/publication/a533edeb?page=73"> Greinarhöfundur, Sigmundur Stefánsson, </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 74" href="http://viewer.zmags.com/publication/a533edeb?page=74"> valdsákvarðanir. Um það er og litla leiðsögn að h</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 75" href="http://viewer.zmags.com/publication/a533edeb?page=75"> valdsfyrirmælum (skattmatsreglum), sem hann taldi</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 76" href="http://viewer.zmags.com/publication/a533edeb?page=76"> hvaða lagagrundvöllur stóð til þess að virða umræ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 77" href="http://viewer.zmags.com/publication/a533edeb?page=77"> ómerkja hinar kærðu breytingar, enda verður hvork</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 78" href="http://viewer.zmags.com/publication/a533edeb?page=78"> tegund lána, tímamörk og fleira, enda séu lánin s</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 79" href="http://viewer.zmags.com/publication/a533edeb?page=79"> H 1997:3384 Í máli þessu staðfestir Hæstiréttur ú</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 80" href="http://viewer.zmags.com/publication/a533edeb?page=80"> meginatriðum til grundvallar áætlunar- fjárhæð si</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 81" href="http://viewer.zmags.com/publication/a533edeb?page=81"> ræddar reglur Tryggingasjóðs spari- sjóða á ólíka</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 82" href="http://viewer.zmags.com/publication/a533edeb?page=82"> Úrskurður nr. 73/2018 „Það athugast að umfjöll</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 83" href="http://viewer.zmags.com/publication/a533edeb?page=83"> Hér má og nefna eftirfarandi úrskurð yfir­ skatta</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 84" href="http://viewer.zmags.com/publication/a533edeb?page=84"> ívilnun skv. 6. tölul. 66. gr. tsl., þ.e. veruleg</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 85" href="http://viewer.zmags.com/publication/a533edeb?page=85"> ingu ákvæða 31. gr. A laga nr. 75/1981 í því samb</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 86" href="http://viewer.zmags.com/publication/a533edeb?page=86"> úrskurðar til stuðnings því að kæranda bæri ekki </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 87" href="http://viewer.zmags.com/publication/a533edeb?page=87"> stöðu skattmatsreglna sem sköttunarheim­ ildar.25</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 88" href="http://viewer.zmags.com/publication/a533edeb?page=88"> Ljóst er að ríkisskattstjóri þarf í rökstuðn­ ing</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 89" href="http://viewer.zmags.com/publication/a533edeb?page=89"> hans í máli félagsins, öfugt við það sem að frama</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 90" href="http://viewer.zmags.com/publication/a533edeb?page=90"> féllst á að þessi atriði rýrðu gildi skýringa kær</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 91" href="http://viewer.zmags.com/publication/a533edeb?page=91"> málsmeðferð getur ríkisskattstjóri viðhaft þó að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 92" href="http://viewer.zmags.com/publication/a533edeb?page=92"> 2.3 Í 2. málslið 1. mgr. 97. gr. tsl. er fyrn­ in</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 93" href="http://viewer.zmags.com/publication/a533edeb?page=93"> DÓMAR Dómur Hæstaréttar í máli nr. 2/2020 Fj</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 94" href="http://viewer.zmags.com/publication/a533edeb?page=94"> reiknuð staða óráðstafaðs eigin fjár ISI ehf., sa</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 95" href="http://viewer.zmags.com/publication/a533edeb?page=95"> sem fram kom í kaupsamningi. Stefndi byggði kröfu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 96" href="http://viewer.zmags.com/publication/a533edeb?page=96"> AF VETTVANGI SKATTARÉTTAR Úrskurðir YSKN 126/20</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 97" href="http://viewer.zmags.com/publication/a533edeb?page=97"> framtalsskyldu vegna félaga á lágskatta­ svæðum, </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 98" href="http://viewer.zmags.com/publication/a533edeb?page=98"> Ragnheiður Erla Stefánsdóttir Þannig týnist tím</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 99" href="http://viewer.zmags.com/publication/a533edeb?page=99"> TÍUND 99</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; Skattsins - &Aacute;ri&eth; 2020 page 100" href="http://viewer.zmags.com/publication/a533edeb?page=100"> Upplýsingatafla Skattsins Staðgreiðsla opinber</a>