46.Mae is-adran (1) yn ei gwneud yn ofynnol i ddarparwr gwasanaeth gyflwyno datganiad blynyddol yn dilyn diwedd pob blwyddyn ariannol ac mae is-adran (2) yn nodi rhestr o’r wybodaeth y mae rhaid ei chynnwys mewn datganiad blynyddol. Mae methu â chyflwyno datganiad blynyddol o fewn y terfyn amser rhagnodedig yn is-adran (4) yn drosedd ddiannod y gellir ei chosbi drwy ddirwy (gweler adrannau 48 a 51(2)).
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