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Gorchymyn Bwrdd Ardollau Cymru 2008

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Amcangyfrifon

7.—(1Os bydd unrhyw berson sydd dan rwymedigaeth i dalu ardoll yn methu â hysbysu Bwrdd Ardollau Cymru neu is-gwmni neu gwmni enwebedig o'r wybodaeth a bennir yn Atodlen 3 erbyn y dyddiad gosodedig a bennir yn yr Atodlen honno, caiff Bwrdd Ardollau Cymru neu'r is-gwmni neu'r cwmni enwebedig amcangyfri'r swm y dylid bod wedi ei hysbysu, a hysbysu'r person hwnnw o'r amcangyfrif.

(2Os yw'r person yn methu â gwneud datganiad niferoedd o fewn 28 niwrnod o gael hysbysiad o amcangyfrif fe ddaw dan rwymedigaeth i dalu ardoll ar yr amcangyfrif hwnnw.

(3Caiff Bwrdd Ardollau Cymru ddarparu fod cyfradd uwch o ardoll yn daladwy ar y swm a amcangyfrifwyd, ond ni chaiff y swm hwnnw fod yn uwch na'r cyfraddau uchaf y darperir ar eu cyfer yn Atodlen 3.

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