70.Mae adran 53 yn darparu bod rhaid i unrhyw ffurflen dreth a ddychwelir i ACC gynnwys datganiad bod y ffurflen dreth yn gywir ac yn gyflawn hyd eithaf gwybodaeth y prynwr. Ond pan fo asiant wedi ei benodi i weithredu ar ran y prynwr, mae rheolau arbennig yn gymwys mewn perthynas â’r datganiad.
71.Mae adrannau 54 a 55 yn darparu rheolau pellach mewn perthynas â datganiadau pan fo’r Cyfreithiwr Swyddogol neu berson arall wedi ei benodi i weithredu ar ran y prynwr.
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