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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017, Adran 42.
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)Rhaid i berson sy’n dychwelyd ffurflen dreth dalu’r swm o dreth a nodir ar y ffurflen dreth fel y swm yr aseswyd ei fod i’w godi ar y person ar ddiwrnod ffeilio’r ffurflen dreth neu cyn hynny.
[F1(1A)Ond os yw swm o gredyd treth wedi ei osod yn erbyn y swm hwnnw o dreth yn unol â rheoliadau a wneir o dan adran 54, y swm o dreth y mae’n ofynnol i’r person ei dalu erbyn y dyddiad hwnnw yw’r swm sy’n parhau i fod yn weddill ar ôl y gosod yn erbyn (os oes unrhyw swm o’r fath).]
(2)Pan asesir bod swm o dreth i’w godi ar y person o ganlyniad i ddiwygiad a wneir i’r ffurflen dreth o dan adran 41 o DCRhT (trethdalwr yn diwygio ffurflen dreth), rhaid i’r person dalu’r swm—
(a)os gwneir y diwygiad ar ddyddiad ffeilio’r ffurflen dreth neu cyn hynny, ar y dyddiad ffeilio neu cyn hynny, neu
(b)os gwneir y diwygiad ar ôl dyddiad ffeilio’r ffurflen dreth, ar y diwrnod y mae’r person yn rhoi hysbysiad i ACC am y diwygiad.
(3)Gweler y darpariaethau a ganlyn yn DCRhT am ddarpariaeth ynghylch talu symiau o dreth mewn amgylchiadau eraill—
adran 42(4A) (swm sy’n daladwy o ganlyniad i gywiriad a wneir i ffurflen dreth gan ACC);
adran 45(4) (swm sy’n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth yn ystod ymholiad);
adran 50(4) (swm sy’n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth ar ôl cwblhau ymholiad);
adran 52(5) (swm sy’n daladwy yn unol â dyfarniad ACC);
adran 61(2) (swm sy’n daladwy yn unol ag asesiad ACC).
Diwygiadau Testunol
F1A. 42(1A) wedi ei fewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 3
Gwybodaeth Cychwyn
I1A. 42 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 97(2)
I2A. 42 mewn grym ar 1.4.2018 gan O.S. 2018/35, ergl. 3
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