http://www.legislation.gov.uk/anaw/2016/6/section/52/enacted/welshDeddf Casglu a Rheoli Trethi (Cymru) 2016cyKing's Printer of Acts of Parliament2017-05-30 RHAN 3FFURFLENNI TRETH, YMHOLIADAU AC ASESIADAUPENNOD 5DYFARNIADAU <Abbreviation Expansion="Awdurdod Cyllid Cymru">ACC</Abbreviation>Dyfarniad o’r dreth sydd i’w chodi os na ddychwelir ffurflen dreth 52 1 Mae’r adran hon yn gymwys— a pan fo gan ACC reswm i gredu bod treth ddatganoledig i’w chodi ar berson, b pan na fo’r person wedi dychwelyd ffurflen dreth mewn perthynas â’r dreth ddatganoledig sydd i’w chodi, ac c pan fo’r dyddiad ffeilio perthnasol wedi mynd heibio. 2 Ystyr “y dyddiad ffeilio perthnasol” yw’r dyddiad erbyn pryd y mae ACC yn credu yr oedd yn ofynnol dychwelyd ffurflen dreth. 3 Caiff ACC wneud dyfarniad (“dyfarniad ACC”) ynghylch swm y dreth ddatganoledig sydd i’w chodi ar y person, ym marn ACC. 4 Rhaid dyroddi hysbysiad am y dyfarniad i’r person. 5 Rhaid i’r person dalu’r dreth ddatganoledig sy’n daladwy o ganlyniad i ddyfarniad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad am y dyfarniad. 6 Ni chaniateir gwneud dyfarniad ACC dros 4 blynedd ar ôl y dyddiad perthnasol. 7 Y dyddiad perthnasol yw— a y dyddiad ffeilio perthnasol, neu b unrhyw ddyddiad arall y caiff Gweinidogion Cymru ei ragnodi drwy reoliadau.
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<Number>RHAN 3</Number>
<Title>FFURFLENNI TRETH, YMHOLIADAU AC ASESIADAU</Title>
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DYFARNIADAU
<Abbreviation Expansion="Awdurdod Cyllid Cymru">ACC</Abbreviation>
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<P1group>
<Title>Dyfarniad o’r dreth sydd i’w chodi os na ddychwelir ffurflen dreth</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52" id="section-52">
<Pnumber>52</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/1/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/1" id="section-52-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Mae’r adran hon yn gymwys—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/1/a/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/1/a" id="section-52-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>pan fo gan ACC reswm i gredu bod treth ddatganoledig i’w chodi ar berson,</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/1/b/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/1/b" id="section-52-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>pan na fo’r person wedi dychwelyd ffurflen dreth mewn perthynas â’r dreth ddatganoledig sydd i’w chodi, ac</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/1/c/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/1/c" id="section-52-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>pan fo’r dyddiad ffeilio perthnasol wedi mynd heibio.</Text>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/2/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/2" id="section-52-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Ystyr “y dyddiad ffeilio perthnasol” yw’r dyddiad erbyn pryd y mae ACC yn credu yr oedd yn ofynnol dychwelyd ffurflen dreth.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/3/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/3" id="section-52-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Caiff ACC wneud dyfarniad (“dyfarniad ACC”) ynghylch swm y dreth ddatganoledig sydd i’w chodi ar y person, ym marn ACC.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/4/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/4" id="section-52-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Rhaid dyroddi hysbysiad am y dyfarniad i’r person.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/5/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/5" id="section-52-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Rhaid i’r person dalu’r dreth ddatganoledig sy’n daladwy o ganlyniad i ddyfarniad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad am y dyfarniad.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/6/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/6" id="section-52-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Ni chaniateir gwneud dyfarniad ACC dros 4 blynedd ar ôl y dyddiad perthnasol.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/7/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/7" id="section-52-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Y dyddiad perthnasol yw—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>y dyddiad ffeilio perthnasol, neu</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/52/7/b/enacted/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/7/b" id="section-52-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>unrhyw ddyddiad arall y caiff Gweinidogion Cymru ei ragnodi drwy reoliadau.</Text>
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