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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 68.
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)Rhaid gwneud hawliad o dan adran 62 [F1, 63 neu 63A] ar unrhyw ffurf a bennir gan ACC.
(2)Rhaid i’r ffurflen hawlio ddarparu ar gyfer datganiad i’r perwyl bod yr holl fanylion a roddwyd ar y ffurflen wedi eu datgan yn gywir hyd eithaf gwybodaeth a chred yr hawlydd.
(3)Caiff y ffurflen hawlio wneud y canlynol yn ofynnol—
(a)datganiad o’r swm o dreth ddatganoledig y bydd yn ofynnol ei [F2ollwng] neu ei ad-dalu er mwyn rhoi effaith i’r hawliad;
(b)unrhyw wybodaeth sy’n rhesymol ofynnol at ddiben penderfynu a yw’r hawliad yn gywir, ac os felly, i ba raddau y mae’n gywir;
(c)darparu gyda’r hawliad unrhyw ddatganiadau a dogfennau, sy’n ymwneud â’r wybodaeth sydd wedi ei chynnwys yn yr hawliad, sy’n rhesymol ofynnol at y diben a grybwyllir ym mharagraff (b).
(4)Ni chaniateir hawlio ad-daliad o dreth ddatganoledig oni bai bod gan yr hawlydd dystiolaeth ddogfennol bod y dreth ddatganoledig wedi ei thalu.
(5)Ni chaniateir gwneud hawliad o dan adran 63 drwy ei gynnwys mewn ffurflen dreth.
Diwygiadau Testunol
F1Geiriau yn a. 68(1) wedi eu hamnewid (1.4.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 29(a); O.S. 2018/34, ergl. 3
F2Gair yn a. 68 wedi ei amnewid (1.4.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 29(b); O.S. 2018/34, ergl. 3
Gwybodaeth Cychwyn
I1A. 68 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 68 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3
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