Fersiwn wedi'i ddisodliFersiwn wedi ei ddisodli: 25/01/2018
Golwg cyfnod mewn amser fel yr oedd ar 18/10/2017. Mae'r fersiwn hon o'r hwn (hon) pennod yn cynnwys darpariaethau nad ydynt yn ddilys ar gyfer y pwynt mewn amser hwn.
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, PENNOD 1.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
Mae’r Rhan hon wedi ei threfnu fel a ganlyn—
(a)mae Pennod 2 yn nodi pwerau ymchwilio ACC mewn perthynas â gwybodaeth a dogfennau,
(b)mae Pennod 3 yn nodi cyfyngiadau ar y pwerau sydd ym Mhennod 2,
(c)mae Pennod 4 yn nodi pwerau ymchwilio ACC mewn perthynas â mangreoedd ac eiddo arall,
(d)mae Pennod 5 yn nodi pwerau ymchwilio pellach,
(e)mae Pennod 6 yn nodi troseddau mewn perthynas â hysbysiadau gwybodaeth, ac
(f)mae Pennod 7 yn ymwneud ag adolygiadau ac apelau yn erbyn cymeradwyaeth benodol gan y tribiwnlys i hysbysiadau gwybodaeth ac archwiliadau.
Gwybodaeth Cychwyn
I1A. 82 mewn grym ar 26.4.2016, gweler a. 194(1)(b)
Valid from 25/01/2018
(1)Yn y Ddeddf hon, ystyr “hysbysiad gwybodaeth” yw—
(a)hysbysiad trethdalwr o dan adran 86,
(b)hysbysiad trydydd parti o dan adran 87,
(c)hysbysiad trydydd parti anhysbys o dan adran 89,
(d)hysbysiad adnabod o dan adran 92, neu
(e)hysbysiad cyswllt dyledwr o dan adran 93.
(2)Caiff hysbysiad gwybodaeth naill ai bennu neu ddisgrifio’r wybodaeth neu’r dogfennau sydd i’w darparu neu eu cyflwyno.
(3)Os dyroddir hysbysiad gwybodaeth gyda chymeradwyaeth y tribiwnlys, rhaid i’r hysbysiad ddatgan hynny.
Gwybodaeth Cychwyn
I2A. 83 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194
(1)Yn y Rhan hon, ystyr “sefyllfa dreth”, mewn perthynas â pherson, yw sefyllfa’r person o ran unrhyw dreth ddatganoledig, gan gynnwys sefyllfa’r person o ran—
(a)rhwymedigaeth yn y gorffennol, ar hyn o bryd ac yn y dyfodol, i dalu unrhyw dreth ddatganoledig,
(b)cosbau, llog (gan gynnwys llog ar gosbau) a symiau eraill a dalwyd, neu sy’n daladwy neu a all fod yn daladwy, gan y person neu i’r person mewn cysylltiad ag unrhyw dreth ddatganoledig, ac
(c)hawliadau neu hysbysiadau a wnaed neu a roddwyd, neu y gellir eu gwneud neu eu rhoi, mewn cysylltiad â rhwymedigaeth y person i dalu unrhyw dreth ddatganoledig,
ac mae cyfeiriadau at sefyllfa person o ran treth ddatganoledig benodol (sut bynnag y’u mynegir) i’w dehongli yn unol â hynny.
(2)Mae cyfeiriadau yn y Rhan hon at sefyllfa dreth person yn cynnwys cyfeiriadau at sefyllfa dreth—
(a)unigolyn sydd wedi marw, a
(b)corff corfforaethol neu gymdeithas anghorfforedig sydd wedi peidio â bod.
(3)Mae cyfeiriadau yn y Rhan hon at sefyllfa dreth person yn cyfeirio at sefyllfa dreth y person unrhyw bryd neu o ran unrhyw gyfnod, oni nodir i’r gwrthwyneb.
(4)Mae cyfeiriadau at wirio sefyllfa dreth person yn cynnwys cyfeiriadau at gynnal ymchwiliad neu at wneud ymholiad o unrhyw fath.
Valid from 25/01/2018
(1)Mae cyfeiriadau yn y Rhan hon at redeg busnes yn cynnwys—
(a)cyflawni unrhyw weithgaredd at ddibenion creu incwm o dir (ble bynnag y’i lleolir),
(b)dilyn proffesiwn,
(c)gweithgareddau elusen, a
(d)gweithgareddau awdurdod lleol neu unrhyw awdurdod cyhoeddus arall.
(2)Caiff Gweinidogion Cymru ddarparu drwy reoliadau bod—
(a)cyflawni gweithgaredd penodedig, neu
(b)cyflawni unrhyw weithgaredd, neu weithgaredd penodedig, gan berson penodedig,
i’w drin fel pe bai’n gyfystyr â rhedeg busnes, neu nad yw i’w drin felly, at ddibenion y Rhan hon.
(3)Yn y Ddeddf hon, mae i “elusen” yr ystyr a roddir i “charity” gan Ran 1 o Atodlen 6 i Ddeddf Cyllid 2010 (p. 13).
Gwybodaeth Cychwyn
I4A. 85 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194
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