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Deddf Casglu a Rheoli Trethi (Cymru) 2016

Statws

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68Gwneud hawliadau

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(1)Rhaid gwneud hawliad o dan adran 62 neu 63 ar unrhyw ffurf a bennir gan ACC.

(2)Rhaid i’r ffurflen hawlio ddarparu ar gyfer datganiad i’r perwyl bod yr holl fanylion a roddwyd ar y ffurflen wedi eu datgan yn gywir hyd eithaf gwybodaeth a chred yr hawlydd.

(3)Caiff y ffurflen hawlio wneud y canlynol yn ofynnol—

(a)datganiad o’r swm o dreth ddatganoledig y bydd yn ofynnol ei ryddhau neu ei ad-dalu er mwyn rhoi effaith i’r hawliad;

(b)unrhyw wybodaeth sy’n rhesymol ofynnol at ddiben penderfynu a yw’r hawliad yn gywir, ac os felly, i ba raddau y mae’n gywir;

(c)darparu gyda’r hawliad unrhyw ddatganiadau a dogfennau, sy’n ymwneud â’r wybodaeth sydd wedi ei chynnwys yn yr hawliad, sy’n rhesymol ofynnol at y diben a grybwyllir ym mharagraff (b).

(4)Ni chaniateir hawlio ad-daliad o dreth ddatganoledig oni bai bod gan yr hawlydd dystiolaeth ddogfennol bod y dreth ddatganoledig wedi ei thalu.

(5)Ni chaniateir gwneud hawliad o dan adran 63 drwy ei gynnwys mewn ffurflen dreth.

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