Skattalagasafn ríkisskattstjóra 19.3.2024 02:42:56

Lög nr. 45/1987 (slóð: www.skattalagasafn.is?log=45.1987.0)
Ξ Valmynd

Lög
nr. 45/1987, um staðgreiðslu opinberra gjalda.*1)

*1)Sbr. lög nr. 90/1987, 42/1988, 98/1988, 78/1989, 111/1990, 19/1991, 92/1991, 46/1992, 111/1992, 30/1995,
31/1995, 42/1995, 139/1995, 90/1996, 102/1996, 82/1998, 159/1998, 157/2000, 133/2001, 65/2002, 135/2002, 129/2004, 134/2005, 65/2006, 169/2007, 38/2008, 88/200913/2009, 70/2009, 97/2009, 128/2009136/2009, 65/2010, 162/2010, 165/2010, 24/2011, 110/2011, 126/2011, 145/2012, 42/2013, 45/2013, 139/2013, 125/2014, 33/2015, 124/2015, 125/2015, 54/2016, 79/2016112/2016, 126/2016, 50/2018, 77/2018, 132/2019, 150/201917/202025/202033/2020140/2020141/202029/2021 og 36/2021.

Upphafsákvæði.
1. gr.

Staðgreiðsla opinberra gjalda samkvæmt lögum þessum er bráðabirgðagreiðsla tekjuskatts og útsvars launamanna á tekjuári [og tryggingagjalds launagreiðenda á því ári nema annað sé tekið fram.]1)

1)Sbr. 1. gr. laga nr. 111/1990.

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