Golwg cyfnod mewn amser fel yr oedd ar 25/01/2018.
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 103.
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)Os oes gan ACC sail dros gredu ei bod yn ofynnol archwilio mangre busnes person at ddiben gwirio sefyllfa dreth y person, caiff ACC fynd i’r fangre ac archwilio—
(a)y fangre;
(b)asedau busnes sydd yn y fangre;
(c)dogfennau busnes sydd yn y fangre (ond gweler adran 110).
(2)Ond ni chaiff ACC gynnal archwiliad o’r fath onid yw wedi cael—
(a)cytundeb meddiannydd y fangre, neu
(b)cymeradwyaeth y tribiwnlys.
(3)Caniateir cynnal archwiliad—
(a)ar adeg a gytunwyd â meddiannydd y fangre, neu
(b)os yw’r tribiwnlys wedi cymeradwyo’r archwiliad—
(i)ar adeg resymol a bennir mewn hysbysiad a ddyroddwyd i’r meddiannydd o leiaf 7 niwrnod cyn yr adeg honno, neu
(ii)ar unrhyw adeg resymol os yw’r tribiwnlys, pan fydd yn cymeradwyo’r archwiliad, yn fodlon bod gan ACC sail dros gredu y byddai hysbysu’r meddiannydd yn niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.
(4)Os yw ACC yn ceisio cynnal archwiliad heb—
(a)cytundeb y meddiannydd, neu
(b)dyroddi hysbysiad o dan is-adran (3)(b)(i),
rhaid i ACC ddarparu hysbysiad ar yr adeg y bydd yr archwiliad i gychwyn.
(5)Rhaid i hysbysiad a ddarperir o dan is-adran (4)—
(a)os yw meddiannydd y fangre yno, gael ei roi i’r meddiannydd;
(b)os nad yw’r meddiannydd yno ond bod yno berson yr ymddengys i ACC ei fod yn gyfrifol am y fangre, gael ei roi i’r person hwnnw;
(c)mewn unrhyw achos arall, gael ei adael mewn lle amlwg yn y fangre.
(6)Rhaid i hysbysiad a ddyroddir o dan is-adran (3)(b)(i), neu a ddarperir o dan is-adran (4), ddatgan—
(a)bod y tribiwnlys wedi cymeradwyo’r archwiliad, a
(b)canlyniadau posibl rhwystro person sy’n arfer swyddogaethau ACC.
(7)Nid yw’r pwerau o dan yr adran hon yn cynnwys pŵer i fynd i unrhyw ran o’r fangre, nac i archwilio unrhyw ran ohoni, a ddefnyddir fel annedd yn unig.
[F1(8)Ni chaniateir cynnal archwiliad o fangre o dan yr adran hon os oes gan ACC y pŵer i gynnal yr archwiliad o dan adran 103B.]
Diwygiadau Testunol
F1A. 103(8) wedi ei fewnosod (25.1.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), aau. 59(2), 97(2); O.S. 2018/35, ergl. 2(s)
Gwybodaeth Cychwyn
I1A. 103 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 103 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(c)
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