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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
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35Dyletswydd i fod yn gofrestredig
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(1)Rhaid i berson sy’n cyflawni gweithrediadau trethadwy fod wedi ei gofrestru gydag ACC.
(2)Rhaid i berson sy’n bwriadu cyflawni gweithrediadau trethadwy ond nad yw wedi ei gofrestru—
(a)gwneud cais ysgrifenedig i ACC i gael ei gofrestru, a
(b)gwneud hynny o leiaf 14 o ddiwrnodau cyn y diwrnod y mae’r person yn dechrau cyflawni gweithrediadau trethadwy.
(3)Rhaid i ACC gofrestru’r person os yw wedi ei fodloni bod y cais—
(a)yn cynnwys yr wybodaeth sy’n ofynnol gan ACC i gofrestru’r person, a
(b)ar y ffurf a bennir gan ACC (os o gwbl).
(4)Rhaid i ACC ddyroddi hysbysiad i’r person am ei benderfyniad ar y cais.
(5)Os yw ACC yn cofrestru’r person, rhaid i’r hysbysiad nodi cofnod y person yn y gofrestr.
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