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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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12Prif swyddogaethau

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(1)Swyddogaeth gyffredinol ACC yw casglu a rheoli trethi datganoledig.

(2)Mae gan ACC y swyddogaethau penodol a ganlyn—

(a)darparu gwybodaeth, cyngor a chymorth yn ymwneud â threthi datganoledig i Weinidogion Cymru;

(b)darparu gwybodaeth a chymorth yn ymwneud â threthi datganoledig i drethdalwyr datganoledig, eu hasiantiaid a phersonau eraill;

(c)datrys cwynion ac anghydfodau yn ymwneud â threthi datganoledig;

(d)hybu cydymffurfedd â’r gyfraith sy’n ymwneud â threthi datganoledig ac amddiffyn rhag efadu trethi ac osgoi trethi mewn perthynas â threthi datganoledig.

(3)Rhaid i ACC ddarparu i Weinidogion Cymru unrhyw wybodaeth, unrhyw gyngor neu unrhyw gymorth yn ymwneud â’i swyddogaethau y caiff Gweinidogion Cymru eu gwneud yn ofynnol o bryd i’w gilydd ar unrhyw ffurf y bydd Gweinidogion Cymru yn ei phennu.

(4)Yn ychwanegol at unrhyw bwerau eraill sydd ganddo, caiff ACC wneud unrhyw beth sydd, yn ei farn ef—

(a)yn angenrheidiol neu’n hwylus mewn cysylltiad ag arfer ei swyddogaethau, neu

(b)yn atodol i arfer y swyddogaethau hynny neu’n ffafriol i hynny.

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