{"id":1295,"date":"2016-03-29T14:23:09","date_gmt":"2016-03-29T14:23:09","guid":{"rendered":"http:\/\/verks.is\/?p=1295"},"modified":"2018-06-26T14:23:40","modified_gmt":"2018-06-26T14:23:40","slug":"alit-rsk-liggur-fyrir-olaunud-vinna-er-skattskyld","status":"publish","type":"post","link":"https:\/\/verks.is\/?p=1295","title":{"rendered":"\u00c1lit RSK liggur fyrir: \u00d3launu\u00f0 vinna er skattskyld"},"content":{"rendered":"<p>\u00cd tengslum vi\u00f0 \u00e1taki\u00f0 \u201eEinn r\u00e9ttur \u2013 ekkert svindl!\u201c hefur AS\u00cd lagt \u00e1herslu \u00e1 vekja athygli \u00e1 undirbo\u00f0um sem felast \u00ed \u00f3launa\u00f0ri vinnu. \u00cdtarlega r\u00f6kstutt \u00e1lit AS\u00cd (sj\u00e1 \u00ed fr\u00e9tt \u00e1 www.asi.is) og helstu sj\u00f3narmi\u00f0 \u00ed  hnotskurn (sj\u00e1 \u00ed fr\u00e9tt \u00e1 www.asi.is) hafa legi\u00f0 fyrir \u00ed nokkurn t\u00edma og vaki\u00f0 mikla eftirtekt enda vandam\u00e1li\u00f0 vaxandi s\u00e9rstaklega \u00ed \u00e1kve\u00f0num \u00fej\u00f3nustugreinum. Afsta\u00f0a AS\u00cd er einf\u00f6ld og sk\u00fdr:<\/p>\n<p>\u00d3launu\u00f0 vinna vi\u00f0 efnahagslega starfsemi, framlei\u00f0slu og s\u00f6lu \u00e1 v\u00f6ru e\u00f0a \u00fej\u00f3nustu \u00e1 marka\u00f0i (\u00ed hagna\u00f0arskyni) oft  \u00ed samkeppni vi\u00f0 fyrirt\u00e6ki \u00ed s\u00f6mu atvinnustarfsemi, felur \u00ed s\u00e9r \u00f3\u00e1s\u00e6ttanleg undirbo\u00f0 \u00e1 \u00edslenskum vinnumarka\u00f0i og stenst hvorki kjarasamninga n\u00e9 l\u00f6g.<\/p>\n<p>\u00cd tengslum vi\u00f0 framangreint \u00e1tak og greiningarvinnu \u00fev\u00ed tengdu \u00f3ska\u00f0i AS\u00cd eftir svok\u00f6llu\u00f0u \u201e\u00e1kvar\u00f0andi br\u00e9fi\u201c fr\u00e1 R\u00edkisskattstj\u00f3ra \u00fear sem beint var til hans spurningum er var\u00f0a skattskyldu og \u00f3launa\u00f0a vinnu og\/e\u00f0a vinnu \u00fear sem laun eru eing\u00f6ngu \u00ed formi hlunninda. \u00deann 11. mars sl. barst AS\u00cd svo skriflegt svar fr\u00e1 r\u00edkisskattstj\u00f3ra \u00fear sem helstu ni\u00f0urst\u00f6\u00f0ur eru eftirfarandi:<\/p>\n<p>Einstaklingur sem innir af hendi vinnu \u00ed \u00fe\u00e1gu fyrirt\u00e6kis \u00ed efnahagslegri starfsemi gegn \u00fev\u00ed a\u00f0 f\u00e1 t.a.m. f\u00e6\u00f0i og h\u00fasn\u00e6\u00f0i, ber a\u00f0 telja sl\u00edkt fram til skatts sem tekjur. Fyrirt\u00e6kinu er jafnframt skylt a\u00f0 gera grein fyrir \u00feessum gj\u00f6ldum og halda eftir og skila vi\u00f0eigandi sk\u00f6ttum og gj\u00f6ldum af peningaver\u00f0mati hlunnindanna l\u00edkt og gert er af hef\u00f0bundnum launum.<br \/>\nFyrirt\u00e6ki \u00ed efnahagslegri starfssemi sem \u00feiggur vinnuframlag einstaklings \u00e1n \u00feess a\u00f0 grei\u00f0a fyrir pening e\u00f0a hlunnindi ber a\u00f0 telja sl\u00edkt fram sem skattskylda gj\u00f6f og mi\u00f0a skal vi\u00f0 gangver\u00f0 \u00feeirrar vinnu sem um r\u00e6\u00f0ir hverju sinni sem \u00ed \u00f6llu falli er ekki l\u00e6gra en l\u00e1gmarkskj\u00f6r kjarasamninga.<br \/>\nA\u00f0ildarf\u00e9l\u00f6g AS\u00cd og samstarfsa\u00f0ilar munu \u00ed vinnusta\u00f0aeftirliti s\u00ednu n\u00fa og \u00e1 komandi misserum leggja s\u00e9rstaka \u00e1herslu \u00e1 a\u00f0 vekja athygli \u00e1 framangreindu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cd tengslum vi\u00f0 \u00e1taki\u00f0 \u201eEinn r\u00e9ttur \u2013 ekkert svindl!\u201c hefur AS\u00cd lagt \u00e1herslu \u00e1 vekja athygli \u00e1 undirbo\u00f0um sem felast \u00ed \u00f3launa\u00f0ri vinnu. \u00cdtarlega r\u00f6kstutt \u00e1lit AS\u00cd (sj\u00e1 \u00ed fr\u00e9tt \u00e1 www.asi.is) og helstu sj\u00f3narmi\u00f0 \u00ed hnotskurn (sj\u00e1 \u00ed fr\u00e9tt \u00e1 www.asi.is) hafa legi\u00f0 fyrir \u00ed nokkurn t\u00edma og vaki\u00f0 mikla eftirtekt enda vandam\u00e1li\u00f0 vaxandi  [&#8230;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-1295","post","type-post","status-publish","format-standard","hentry","category-frettir"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pa23yi-kT","publishpress_future_action":{"enabled":false,"date":"2026-04-11 19:31:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/verks.is\/index.php?rest_route=\/wp\/v2\/posts\/1295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/verks.is\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/verks.is\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/verks.is\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/verks.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1295"}],"version-history":[{"count":1,"href":"https:\/\/verks.is\/index.php?rest_route=\/wp\/v2\/posts\/1295\/revisions"}],"predecessor-version":[{"id":1296,"href":"https:\/\/verks.is\/index.php?rest_route=\/wp\/v2\/posts\/1295\/revisions\/1296"}],"wp:attachment":[{"href":"https:\/\/verks.is\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/verks.is\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/verks.is\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}