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

Adran 184 – Setlo anghydfodau drwy gytundeb

211.Mae adran 184 yn darparu sut y gellir setlo materion drwy gytundeb rhwng y person y mae’r penderfyniad apeliadwy’n gymwys iddo ac ACC. Mae is-adran (1) yn diffinio ystyr “cytundeb setlo”. Mae is-adran (2) yn darparu bod canlyniadau cytundeb setlo i fod yr un fath â phe bai’r tribiwnlys wedi dyfarnu ar ganlyniad apêl (ac eithrio i’r graddau a bennir yn is-adran (3)), oni bai bod y person yn hysbysu ACC o fewn 30 o ddiwrnodau ei fod yn dymuno tynnu’n ôl o’r cytundeb. Er mwyn i ganlyniadau cytundeb setlo nad oedd yn un ysgrifenedig fod yr un fath â’r rhai yn is-adran (2), mae is-adran (5) yn darparu bod angen i ACC roi cadarnhad ysgrifenedig o hynny i’r person. Mae’n bosibl i ACC a pherson y mae penderfyniad apeliadwy yn y gymwys iddo ymrwymo i gytundeb setlo ar unrhyw adeg, ac eithrio pan fo apêl yn erbyn y penderfyniad wedi ei dyfarnu’n derfynol.

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