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Rheoliadau Codi Tâl am Fagiau Siopa Untro (Cymru) 2010
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Cyhoeddi cofnodion
10.—(1) Rhaid i werthwr gyhoeddi'r cofnod ar gyfer blwyddyn adrodd os bodlonir yr amodau ym mharagraff (2) gan y gwerthwr mewn perthynas â'r flwyddyn adrodd o dan sylw.
(2) Yr amodau yw—
(a)bod y gwerthwr yn berson trethadwy at ddibenion Deddf Treth ar Werth 1994;
(b)bod y gwerthwr yn cyflenwi 1000 neu fwy o fagiau siopa untro sy'n denu'r tâl.
(3) Rhaid i werthwr gyhoeddi'r cofnod ar neu cyn 31 Mai yn y flwyddyn adrodd sy'n dilyn honno y mae'r cofnod yn ymwneud â hi.
(4) Rhaid i'r cofnod barhau i fod wedi ei gyhoeddi hyd at 31 Mai yn y flwyddyn adrodd ddilynol.
(5) Rhaid i'r cyhoeddi fod yn y dull a ganlyn—
(a)ar wefan y gwerthwr; neu
(b)drwy arddangos hysbysiad sy'n cynnwys y cofnod yn holl fangreoedd y gwerthwr yng Nghymru y mae gan gwsmeriaid fynediad iddynt.
(6) Os bydd gwerthwr yn cyhoeddi'r cofnod ar ei wefan—
(a)rhaid i'r cofnod gael ei arddangos yn amlwg ar dudalen gartref y gwerthwr; neu
(b)os yw'r cofnod i gael ei arddangos yn rhywle arall ar wefan y gwerthwr, rhaid i ddolen i'r cofnod gael ei harddangos yn amlwg ar dudalen gartref y gwerthwr.
(7) Os bydd gwerthwr yn cyhoeddi'r cofnod yn y dull a ddisgrifir ym mharagraff (5)(b), rhaid i'r hysbysiad gael ei arddangos mewn lle amlwg, fel bod cwsmeriaid yn gallu ei weld yn eglur ac yn gallu ei ddarllen.
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