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Rheoliadau Casglu a Rheoli Trethi (Cofnodion Treth Gwarediadau Tirlenwi) (Cymru) 2018
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- Wales Statutory Instruments
- 2018 No. 276 (Cy. 52)
- Regulation 3
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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
Cofnodion mewn cysylltiad â Threth Gwarediadau Tirlenwi
3. At ddibenion adran 38(1) o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016(1) mae’r cofnodion y mae’n rhaid i berson sy’n cyflawni gweithrediadau trethadwy eu cadw a’u storio’n ddiogel yn cynnwys y canlynol—
(a)cofnodion busnes a chyfrifo’r person;
(b)nodiadau trosglwyddo ac unrhyw gofnodion gwreiddiol neu gopïau o gofnodion eraill mewn perthynas â deunydd sy’n cael ei gludo i’r safle tirlenwi awdurdodedig neu ei symud oddi yno;
(c)pob anfoneb (gan gynnwys anfonebau tirlenwi) a dogfen debyg a ddyroddir i’r person a chopïau o anfonebau a dogfennau tebyg o’r fath a ddyroddir gan y person;
(d)pob nodyn credyd a debyd neu ddogfen arall a gafwyd gan y person sy’n dangos tystiolaeth o gynnydd neu ostyngiad yng nghyfanswm unrhyw gydnabyddiaeth ar gyfer gwarediad trethadwy, a chopïau o nodiadau neu ddogfennau eraill o’r fath a ddyroddir gan y person.
(1)
Diwygiwyd adran 38 gan baragraff 5 o Atodlen 23 i Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017.
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