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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Dehongli

83Hysbysiadau gwybodaeth

(1)Yn y Ddeddf hon, ystyr “hysbysiad gwybodaeth” yw—

(a)hysbysiad trethdalwr o dan adran 86,

(b)hysbysiad trydydd parti o dan adran 87,

(c)hysbysiad trydydd parti anhysbys o dan adran 89,

(d)hysbysiad adnabod o dan adran 92, neu

(e)hysbysiad cyswllt dyledwr o dan adran 93.

(2)Caiff hysbysiad gwybodaeth naill ai bennu neu ddisgrifio’r wybodaeth neu’r dogfennau sydd i’w darparu neu eu cyflwyno.

(3)Os dyroddir hysbysiad gwybodaeth gyda chymeradwyaeth y tribiwnlys, rhaid i’r hysbysiad ddatgan hynny.

84Ystyr “sefyllfa dreth”

(1)Yn y Rhan hon, ystyr “sefyllfa dreth”, mewn perthynas â pherson, yw sefyllfa’r person o ran unrhyw dreth ddatganoledig, gan gynnwys sefyllfa’r person o ran—

(a)rhwymedigaeth yn y gorffennol, ar hyn o bryd ac yn y dyfodol, i dalu unrhyw dreth ddatganoledig,

(b)cosbau, llog (gan gynnwys llog ar gosbau) a symiau eraill a dalwyd, neu sy’n daladwy neu a all fod yn daladwy, gan y person neu i’r person mewn cysylltiad ag unrhyw dreth ddatganoledig, ac

(c)hawliadau neu hysbysiadau a wnaed neu a roddwyd, neu y gellir eu gwneud neu eu rhoi, mewn cysylltiad â rhwymedigaeth y person i dalu unrhyw dreth ddatganoledig,

ac mae cyfeiriadau at sefyllfa person o ran treth ddatganoledig benodol (sut bynnag y’u mynegir) i’w dehongli yn unol â hynny.

(2)Mae cyfeiriadau yn y Rhan hon at sefyllfa dreth person yn cynnwys cyfeiriadau at sefyllfa dreth—

(a)unigolyn sydd wedi marw, a

(b)corff corfforaethol neu gymdeithas anghorfforedig sydd wedi peidio â bod.

(3)Mae cyfeiriadau yn y Rhan hon at sefyllfa dreth person yn cyfeirio at sefyllfa dreth y person unrhyw bryd neu o ran unrhyw gyfnod, oni nodir i’r gwrthwyneb.

(4)Mae cyfeiriadau at wirio sefyllfa dreth person yn cynnwys cyfeiriadau at gynnal ymchwiliad neu at wneud ymholiad o unrhyw fath.

85Ystyr “rhedeg busnes”

(1)Mae cyfeiriadau yn y Rhan hon at redeg busnes yn cynnwys—

(a)cyflawni unrhyw weithgaredd at ddibenion creu incwm o dir (ble bynnag y’i lleolir),

(b)dilyn proffesiwn,

(c)gweithgareddau elusen, a

(d)gweithgareddau awdurdod lleol neu unrhyw awdurdod cyhoeddus arall.

(2)Caiff Gweinidogion Cymru ddarparu drwy reoliadau bod—

(a)cyflawni gweithgaredd penodedig, neu

(b)cyflawni unrhyw weithgaredd, neu weithgaredd penodedig, gan berson penodedig,

i’w drin fel pe bai’n gyfystyr â rhedeg busnes, neu nad yw i’w drin felly, at ddibenion y Rhan hon.

(3)Yn y Ddeddf hon, mae i “elusen” yr ystyr a roddir i “charity” gan Ran 1 o Atodlen 6 i Ddeddf Cyllid 2010 (p. 13).

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