Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 102.
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.
(1)Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i gynghorwr treth—
(a)darparu gwybodaeth am ohebiaeth berthnasol, neu
(b)cyflwyno unrhyw ran o ddogfen sydd ym meddiant y cynghorwr treth ac sy’n ohebiaeth berthnasol.
(2)Yn is-adran (1)—
ystyr “cynghorwr treth” (“tax adviser”) yw person a benodwyd i roi cyngor ynghylch materion treth person arall (boed wedi ei benodi’n uniongyrchol gan y person hwnnw neu gan gynghorwr treth arall i’r person hwnnw);
ystyr “gohebiaeth berthnasol” (“relevant communication”) yw gohebiaeth rhwng—
cynghorwr treth a pherson y penodwyd y cynghorwr treth mewn perthynas â’i faterion treth, neu
cynghorwr treth person ac unrhyw gynghorwr treth arall i’r person hwnnw,
at ddiben rhoi neu gael cyngor ynghylch materion treth y person.
(3)Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson a benodwyd yn archwilydd at ddiben deddfiad—
(a)darparu gwybodaeth a gedwir mewn cysylltiad â chyflawni swyddogaethau’r person o dan y deddfiad hwnnw, neu
(b)cyflwyno dogfen sy’n eiddo i’r person hwnnw ac a grëwyd gan y person hwnnw neu ar ran y person hwnnw ar gyfer neu mewn cysylltiad â chyflawni’r swyddogaethau hynny.
(4)Nid yw is-adrannau (1) a (3) yn cael effaith mewn perthynas ag—
(a)gwybodaeth sy’n egluro unrhyw wybodaeth neu ddogfen y mae’r person y dyroddir yr hysbysiad iddo wedi cynorthwyo unrhyw gleient, fel ei gyfrifydd treth, i’w pharatoi ar gyfer ACC neu i’w chyflwyno i ACC, neu
(b)dogfen sy’n cynnwys gwybodaeth o’r fath.
(5)Yn achos hysbysiad trydydd parti anhysbys, nid yw is-adrannau (1) a (3) yn cael effaith mewn perthynas ag—
(a)gwybodaeth sy’n nodi pwy yw person y mae’r hysbysiad yn ymwneud ag ef neu’n rhoi ei gyfeiriad, neu’n nodi pwy yw person sydd wedi gweithredu ar ran person o’r fath neu’n rhoi ei gyfeiriad, neu
(b)dogfen sy’n cynnwys gwybodaeth o’r fath.
(6)Mae is-adrannau (1) a (3) yn cael effaith er gwaethaf is-adrannau (4) a (5) os yw’r wybodaeth o dan sylw eisoes wedi ei darparu i ACC, neu os yw dogfen sy’n cynnwys yr wybodaeth eisoes wedi ei chyflwyno iddo.
(7)Pan na fo is-adran (1) neu (3) yn cael effaith mewn perthynas â dogfen yn rhinwedd is-adran (4) neu (5), mae hysbysiad gwybodaeth sy’n gwneud cyflwyno’r ddogfen yn ofynnol yn cael effaith fel pe bai’n ei gwneud yn ofynnol cyflwyno’r rhan honno neu’r rhannau hynny o’r ddogfen sy’n cynnwys yr wybodaeth a grybwyllir yn is-adran (4) neu (5).
(8)Yn is-adran (3), mae “deddfiad” hefyd yn cynnwys deddfiad (pa bryd bynnag y’i deddfwyd neu y’i gwnaed) sy’n un o’r canlynol, neu sydd wedi ei gynnwys mewn un o’r canlynol—
(a)Deddf Senedd yr Alban,
(b)deddfwriaeth Gogledd Iwerddon (o fewn yr ystyr a roddir i “Northern Ireland legislation” yn Neddf Dehongli 1978 (p. 30)),
(c)offeryn Albanaidd (o fewn yr ystyr a roddir i “Scottish instrument” yn Neddf Dehongli a Diwygio Deddfwriaethol (Yr Alban) 2010 (dsa 10)), neu
(d)offeryn statudol (o fewn yr ystyr a roddir i “statutory instrument” yn Neddf Dehongli (Gogledd Iwerddon) 1954 (p. 33)).
Gwybodaeth Cychwyn
I1A. 102 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 102 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(c)
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