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Nodiadau Esboniadol i Deddf Casglu a Rheoli Trethi (Cymru) 2016

Adran 107 – Dangos awdurdodiad i gynnal archwiliadau

129.Mae adran 107 yn darparu i feddiannydd mangre sy’n cael ei harchwilio neu berson arall yr ymddengys i’r archwilydd ei fod yn gyfrifol am y fangre neu’n rheoli’r fangre ofyn am weld tystiolaeth o awdurdod i gynnal yr archwiliad. Os na chaiff ei dangos rhaid dod â’r archwiliad i ben hyd nes y darperir y dystiolaeth.

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