en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
cy-gb	DEDDF CASGLU A RHEOLI TRETHI (CYMRU) 2016

en-gb	EXPLANATORY NOTES
cy-gb	NODIADAU ESBONIADOL

en-gb	INTRODUCTION
cy-gb	CYFLWYNIAD

en-gb	These Explanatory Notes relate to the Tax Collection and Management (Wales) Act 2016 (“the Act”). 
cy-gb	Mae’r Nodiadau Esboniadol hyn yn ymwneud â Deddf Casglu a Rheoli Trethi (Cymru) 2016 ( fl y Ddeddf”). 

en-gb	They have been prepared by the Office of the First Minister and Cabinet Office of the Welsh Government in order to assist the reader of the Act. 
cy-gb	Fe’u lluniwyd gan Swyddfa’r Prif Weinidog a Swyddfa’r Cabinet Llywodraeth Cymru er mwyn cynorthwyo’r sawl sy’n darllen y Ddeddf. 

en-gb	The Explanatory Notes should be read in conjunction with the Act but do not form part of the Act.
cy-gb	Dylid darllen y Nodiadau Esboniadol ar y cyd â’r Ddeddf ond nid ydynt yn rhan o’r Ddeddf.

en-gb	The National Assembly for Wales has the power to make this Act by virtue of the provisions contained in Parts 4 and 4A of, and paragraphs 14 and 16A of Schedule 7 to, the Government of Wales Act 2006 (“GoWA 2006”). 
cy-gb	Mae gan Gynulliad Cenedlaethol Cymru y pŵer i wneud y Ddeddf hon yn rhinwedd y darpariaethau yn Rhannau 4 a 4A o Ddeddf Llywodraeth Cymru 2006, a pharagraffau 14 ac 16A o Atodlen 7 iddi. 

en-gb	These provisions give the National Assembly for Wales the legislative competence to make provision in relation to devolved taxes (which are defined as taxes specified in Part 4A of GoWA 2006), the status of staff employed by a body responsible for the collection and management of devolved taxes, and in relation to the Public Services Ombudsman for Wales and Auditor General for Wales.
cy-gb	Mae’r darpariaethau hyn yn rhoi’r cymhwysedd deddfwriaethol i Gynulliad Cenedlaethol Cymru wneud darpariaeth mewn perthynas â threthi datganoledig (a ddiffinnir fel trethi a bennir yn Rhan 4A o Ddeddf Llywodraeth Cymru 2006), statws staff a gyflogir gan gorff sy’n gyfrifol am gasglu a rheoli trethi datganoledig, ac mewn perthynas ag Ombwdsmon Gwasanaethau Cyhoeddus Cymru ac Archwilydd Cyffredinol Cymru.

en-gb	SUMMARY AND BACKGROUND
cy-gb	CRYNODEB A’R CEFNDIR

en-gb	The context and background to this Act was set out in Chapter 1 of the Welsh Government’s White Paper - Collection and management of devolved taxes in Wales, published on 23 September 2014 1 . 
cy-gb	Nodwyd y cyd-destun a’r cefndir i’r Ddeddf hon ym Mhennod 1 o Bapur Gwyn Llywodraeth Cymru - Casglu a rheoli trethi datganoledig yng Nghymru, a gyhoeddwyd ar 23 Medi 2014 1 .

en-gb	In summary the Act makes provision for a Welsh tax system to enable the collection and management of devolved Welsh taxes. 
cy-gb	Yn gryno, mae’r Ddeddf yn gwneud darpariaeth ar gyfer system dreth Gymreig er mwyn gallu casglu a rheoli trethi Cymreig datganoledig. 

en-gb	It establishes the Welsh Revenue Authority as a non-ministerial department which it is anticipated will be responsible for collecting Wales’ devolved taxes from April 2018 2 . 
cy-gb	Mae’n sefydlu Awdurdod Cyllid Cymru fel adran anweinidogol y rhagwelir y bydd yn gyfrifol am gasglu trethi datganoledig Cymru o fis Ebrill 2018 ymlaen 2 . 

en-gb	It also sets out the relationship between the tax authority and taxpayers in Wales, including the relevant powers, rights and duties.
cy-gb	Mae hefyd yn nodi’r berthynas rhwng yr awdurdod trethi a threthdalwyr yng Nghymru, gan gynnwys y pwerau, yr hawliau a’r dyletswyddau perthnasol.

en-gb	1  White Paper Collection and management of devolved taxes in Wales WG22945 
cy-gb	1  Papur Gwyn Casglu a rheoli trethi datganoledig yng Nghymru LlC22945 

en-gb	2  The intention is to ‘switch off’ the UK-wide versions of the taxes insofar as they apply to Wales from April 2018. 
cy-gb	2  Y bwriad yw ‘diffodd’ fersiynau’r DU gyfan o’r trethi i’r graddau y maent yn gymwys i Gymru o fis Ebrill 2018. 

en-gb	The UK Government will consult with Welsh Ministers before determining a final date for switching off the UK taxes in Wales.
cy-gb	Bydd Llywodraeth y DU yn ymgynghori â Gweinidogion Cymru cyn penderfynu ar y dyddiad terfynol ar gyfer diffodd trethi’r DU yng Nghymru.

en-gb	1
cy-gb	1

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	The Act has 10 Parts comprising 195 sections and is arranged as follows:
cy-gb	Mae 10 o Rannau a 195 o adrannau i’r Ddeddf ac fe’i trefnir fel a ganlyn:

en-gb	Part 1 – Overview
cy-gb	Rhan 1 – Trosolwg

en-gb	Part 2 – The Welsh Revenue Authority
cy-gb	Rhan 2 – Awdurdod Cyllid Cymru

en-gb	Part 3 – Tax Returns, Enquiries and Assessments
cy-gb	Rhan 3 – Ffurflenni, Ymholiadau ac Asesiadau Treth

en-gb	Part 4 – Investigatory Powers of WRA
cy-gb	Rhan 4 – Pwerau Ymchwilio ACC

en-gb	Part 5 – Penalties
cy-gb	Rhan 5 – Cosbau

en-gb	Part 6 – Interest
cy-gb	Rhan 6 – Llog

en-gb	Part 7 – Payment and Enforcement
cy-gb	Rhan 7 – Talu a Gorfodi

en-gb	Part 8 – Reviews and Appeals
cy-gb	Rhan 8 – Adolygiadau ac Apelau

en-gb	Part 9 – Investigation of Criminal Offences
cy-gb	Rhan 9 – Ymchwilio i Droseddau

en-gb	Part 10 – Final Provisions
cy-gb	Rhan 10 – Darpariaethau Terfynol

en-gb	COMMENTARY ON SECTIONS 
cy-gb	SYLWEBAETH AR YR ADRANNAU 

en-gb	PART 1 – OVERVIEW
cy-gb	RHAN 1 – TROSOLWG

en-gb	The overview of the Act shows how the Parts of the Act are arranged and provides a brief description of what each Part does.
cy-gb	Mae’r trosolwg o’r Ddeddf yn dangos sut y mae’r Rhannau o’r Ddeddf wedi eu trefnu ac yn rhoi disgrifiad byr o’r hyn y mae pob rhan yn ei wneud.

en-gb	PART 2 - THE WELSH REVENUE AUTHORITY
cy-gb	RHAN 2 – AWDURDOD CYLLID CYMRU

en-gb	Sections 2-9 – Establishment, status, membership, committees and staff of the Welsh Revenue Authority
cy-gb	Adrannau 2-9 – Sefydlu, statws, aelodaeth, pwyllgorau a staff Awdurdod Cyllid Cymru

en-gb	Section 2 establishes the Welsh Revenue Authority (WRA) as a corporate body with its own legal personality. 
cy-gb	Mae adran 2 yn sefydlu Awdurdod Cyllid Cymru (ACC) fel corff corfforaethol gyda’i bersonoliaeth gyfreithiol ei hun. 

en-gb	The WRA will be a Crown body with the status of a non-ministerial department, as distinct from the status of a Welsh Government Sponsored Body.
cy-gb	Bydd ACC yn gorff y Goron gyda statws adran anweinidogol, yn hytrach na statws Corff a Noddir gan Lywodraeth Cymru.

en-gb	Sections 3-7 provide for the membership of the WRA, which will comprise non-executive and executive members and consist of between eight and thirteen members. 
cy-gb	Mae adrannau 3 i 7 yn gwneud darpariaeth ynghylch aelodaeth ACC. Bydd y corff yn cynnwys aelodau anweithredol a gweithredol a bydd rhwng wyth a thri ar ddeg o aelodau. 

en-gb	Section 3(3) ensures that the number of non-executive members always exceeds the number of executive members. 
cy-gb	Mae adran 3(3) yn sicrhau bod nifer yr aelodau anweithredol wastad yn uwch na nifer yr aelodau gweithredol. 

en-gb	Section 4 sets out the disqualifying offices that would disqualify a person from being appointed as a non-executive member of the WRA.
cy-gb	Mae adran 4 yn nodi’r swyddi hynny a fyddai’n anghymhwyso person rhag cael ei benodi’n aelod anweithredol o ACC.

en-gb	Sections 5 and 7 provide for the Welsh Ministers to appoint, re-appoint and remove non-executive members including a chairperson and deputy chairperson and to make regulations to amend the number of members. 
cy-gb	Mae adrannau 5 a 7 yn gwneud darpariaeth i Weinidogion Cymru benodi, ailbenodi a diswyddo aelodau anweithredol gan gynnwys cadeirydd a dirprwy gadeirydd, ac i wneud rheoliadau i ddiwygio nifer yr aelodau. 

en-gb	There are also provisions for the removal of the elected executive member.
cy-gb	Ceir darpariaethau hefyd ar gyfer diswyddo’r aelod gweithredol etholedig.

en-gb	Section 6 provides for the appointment of an elected executive member. 
cy-gb	Mae adran 6 yn darparu ar gyfer penodi aelod gweithredol etholedig. 

en-gb	The elected executive member will be appointed by the non-executive members, following a ballot of WRA staff conducted by the WRA.
cy-gb	Bydd yr aelod gweithredol etholedig yn cael ei benodi gan yr aelodau anweithredol yn dilyn pleidlais gudd ymhlith staff ACC a gynhelir gan ACC.

en-gb	Section 8 makes provision for the WRA to establish committees (which may establish sub-committees) for any purpose relating to its functions. 
cy-gb	Mae adran 8 yn gwneud darpariaeth i ACC sefydlu pwyllgorau (a gaiff sefydlu is-bwyllgorau) at unrhyw ddiben sy’n ymwneud â’i swyddogaethau. 

en-gb	The WRA may determine the committees’ composition and also appoint people who are not members of the WRA and remunerate them for their services, with the approval of the Welsh Ministers.
cy-gb	Caiff ACC benderfynu ar gyfansoddiad y pwyllgorau a hefyd benodi pobl nad ydynt yn aelodau o ACC a thalu iddynt am y gwasanaethau a roddant, gyda chymeradwyaeth Gweinidogion Cymru.

en-gb	2
cy-gb	2

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 9 provides for the appointment of a chief executive of the WRA who is responsible to the WRA for the efficient and effective running of the WRA. 
cy-gb	Mae adran 9 yn darparu ar gyfer penodi prif weithredwr ACC, sy’n atebol i ACC am redeg ACC mewn modd effeithlon ac effeithiol. 

en-gb	The Welsh Ministers will appoint the first chief executive and subsequent appointments will, with the approval of the Welsh Ministers, be made by the non-executive members of the WRA. 
cy-gb	Gweinidogion Cymru fydd yn penodi’r prif weithredwr cyntaf ac aelodau anweithredol ACC fydd yn gwneud y penodiadau dilynol, gyda chymeradwyaeth Gweinidogion Cymru. 

en-gb	Provision is also made for the WRA to appoint staff, who will be civil servants.
cy-gb	Gwneir darpariaeth hefyd i ACC benodi staff, a bydd y staff hynny yn weision sifil.

en-gb	Sections 10-11 – Procedure and validity
cy-gb	Adrannau 10-11 – Gweithdrefn a dilysrwydd

en-gb	Section 10 requires the WRA to make rules to regulate its own procedure and that of its committees and these must provide that a meeting of WRA will not be quorate unless a majority of the members present are non-executive members of WRA. 
cy-gb	Mae adran 10 yn ei gwneud yn ofynnol i ACC lunio rheolau i reoleiddio ei weithdrefn ei hun a gweithdrefn ei bwyllgorau. Rhaid i’r rheolau hyn ddarparu na fydd cworwm mewn cyfarfod o ACC oni bai bod mwyafrif yr aelodau sy’n bresennol yn aelodau anweithredol o ACC. 

en-gb	Section 11 establishes the validity of the WRA’s proceedings or acts.
cy-gb	Mae adran 11 yn pennu dilysrwydd trafodion neu weithredoedd ACC.

en-gb	Sections 12-15 – Functions
cy-gb	Adrannau 12-15 – Swyddogaethau

en-gb	Section 12 sets out the WRA’s functions, including its general function to collect and manage devolved taxes and particular functions relating to such taxes including: 
cy-gb	Mae adran 12 yn nodi swyddogaethau ACC, gan gynnwys ei swyddogaeth gyffredinol o gasglu a rheoli trethi datganoledig a’i swyddogaethau penodol mewn perthynas â threthi o’r fath gan gynnwys: 

en-gb	providing information and assistance to the Welsh Ministers and taxpayers and others; 
cy-gb	darparu gwybodaeth a chymorth i Weinidogion Cymru a threthdalwyr ac eraill; 

en-gb	resolving complaints and disputes; 
cy-gb	datrys cwynion ac anghydfodau; 

en-gb	and, promoting tax compliance and working to protect against tax evasion and tax avoidance. 
cy-gb	a hybu cydymffurfedd o ran trethi a gweithio i amddiffyn rhag efadu trethi ac osgoi trethi. 

en-gb	The WRA may undertake other actions which it considers necessary or expedient in connection with exercising its functions. 
cy-gb	Caiff ACC gymryd camau eraill y mae’n eu hystyried yn angenrheidiol neu’n hwylus mewn cysylltiad ag arfer ei swyddogaethau. 

en-gb	Section 13 makes provision for the WRA to internally authorise the carrying out of its functions by WRA members, committees, sub-committees or WRA staff. 
cy-gb	Mae adran 13 yn gwneud darpariaeth i ACC awdurdodi’n fewnol i aelodau ACC, pwyllgorau, is-bwyllgorau neu staff ACC gyflawni ei swyddogaethau. 

en-gb	Section 13(2) requires that at least one non-executive member is a member of any committee or sub-committee that is authorised to carry out WRA functions. 
cy-gb	Mae adran 13(2) yn ei gwneud yn ofynnol bod o leiaf un aelod anweithredol yn aelod o unrhyw bwyllgor neu is-bwyllgor a awdurdodir i gyflawni swyddogaethau ACC. 

en-gb	Where WRA has authorised the carrying out of any of a function under section 13, the WRA’s ability to exercise that function and responsibility for the exercise of the function is not affected.
cy-gb	Pan fo ACC wedi awdurdodi i unrhyw un neu ragor o’i swyddogaethau gael eu cyflawni o dan adran 13, nid yw hyn yn effeithio ar allu ACC i arfer y swyddogaeth honno nac ar gyfrifoldeb ACC dros arfer y swyddogaeth.

en-gb	Section 14 makes provision for the WRA to delegate any of its functions to one or more bodies that have been prescribed by the Welsh Ministers in regulations.
cy-gb	Mae adran 14 yn gwneud darpariaeth i ACC ddirprwyo unrhyw un neu ragor o’i swyddogaethau i un neu ragor o’r cyrff a ragnodwyd gan Weinidogion Cymru mewn rheoliadau.

en-gb	A power is given to WRA to pay an organisation to which it has delegated a function and to give directions about how delegated functions are to be exercised. 
cy-gb	Rhoddir p * er i ACC dalu sefydliad y mae wedi dirprwyo swyddogaeth iddo a rhoi cyfarwyddydau ynghylch sut y mae swyddogaethau a ddirprwywyd i’w harfer. 

en-gb	The WRA must publish information about any such delegations and directions given, unless it considers that to do so would prejudice the effective exercise of its functions.
cy-gb	Rhaid i ACC gyhoeddi gwybodaeth am unrhyw ddirprwyaethau a chyfarwyddydau o’r fath a roddir, oni bai ei fod o’r farn y byddai hynny’n niweidio gallu ACC i arfer ei swyddogaethau yn effeithiol.

en-gb	Where a delegation is entered into the WRA will retain the ability to exercise any of the functions that it has delegated and it will retain overall responsibility for the collection and management of devolved taxes in Wales.
cy-gb	Pan ddirprwyir swyddogaethau bydd ACC yn parhau i allu arfer unrhyw un neu ragor o’r swyddogaethau a ddirprwywyd ganddo a bydd yn parhau i fod â chyfrifoldeb cyffredinol dros gasglu a rheoli trethi datganoledig yng Nghymru.

en-gb	Section 15 provides that the Welsh Ministers may give directions to the WRA of a general nature with which the WRA must, in the exercise of its functions, comply. 
cy-gb	Mae adran 15 yn darparu y caiff Gweinidogion Cymru roi cyfarwyddydau o natur gyffredinol i ACC, a bod rhaid i ACC, wrth arfer ei swyddogaethau, gydymffurfio â hwy. 

en-gb	This might for example be in relation to strategic policy priorities or in relation to the exercise of delegation power by WRA under section 14. 
cy-gb	Gallant ymwneud â blaenoriaethau polisi strategol, er enghraifft, neu ag ACC yn arfer ei b * er dirprwyo o dan adran 14. 

en-gb	Directions given by the Welsh Ministers must be published.
cy-gb	Rhaid i gyfarwyddydau a roddir gan Weinidogion Cymru gael eu cyhoeddi.

en-gb	3
cy-gb	3

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Sections 16-20 - Information
cy-gb	Adrannau 16-20 – Gwybodaeth

en-gb	Section 16 allows for information acquired by the WRA, or an organisation to which WRA functions have been delegated, to be used (subject to any international obligations of the UK that restricts or prohibits the use of information) within the WRA or by any organisation to whom functions have been delegated, in relation to any function of the WRA.
cy-gb	Mae adran 16 yn caniatáu i wybodaeth sydd wedi dod i law ACC, neu i law sefydliad y mae swyddogaethau ACC wedi eu dirprwyo iddo, gael ei defnyddio (yn ddarostyngedig i unrhyw un neu ragor o rwymedigaethau rhyngwladol y DU sy’n cyfyngu ar y defnydd o wybodaeth neu’n gwahardd ei defnyddio) o fewn ACC, neu gan unrhyw sefydliad y mae swyddogaethau wedi eu dirprwyo iddo, mewn perthynas ag unrhyw un neu ragor o swyddogaethau ACC.

en-gb	Section 17 prohibits the disclosure of protected taxpayer information (as defined at section 17(3)) by a relevant official (as defined at section 17(2)) unless it is expressly permitted. 
cy-gb	Mae adran 17 yn gwahardd swyddog perthnasol (fel y’i diffinnir yn adran 17(2)) rhag datgelu gwybodaeth warchodedig am drethdalwr (fel y’i diffinnir yn adran 17(3)) oni bai bod hynny’n cael ei ganiatáu yn benodol. 

en-gb	Breach of this requirement is a criminal offence under section 20. 
cy-gb	Mae torri’r gofyniad hwn yn drosedd o dan adran 20. 

en-gb	The grounds for a permitted disclosure are set out in section 18.
cy-gb	Nodir y seiliau ar gyfer datgelu a ganiateir yn adran 18.

en-gb	Section 19 requires that relevant officials who have access to protected taxpayer information must make a declaration acknowledging their obligation of confidentiality.
cy-gb	Mae adran 19 yn ei gwneud yn ofynnol i swyddogion perthnasol a gaiff weld gwybodaeth warchodedig am drethdalwyr wneud datganiad sy’n cydnabod y rhwymedigaeth sydd arnynt i barchu cyfrinachedd.

en-gb	Sections 21-22 – Court proceedings and evidence
cy-gb	Adrannau 21-22 – Achosion llys a thystiolaeth

en-gb	Section 21 empowers the WRA to institute criminal and civil proceedings in England and Wales. 
cy-gb	Mae adran 21 yn rhoi’r grym i ACC gychwyn achosion troseddol a sifil yng Nghymru a Lloegr. 

en-gb	WRA will be able to appoint individuals to act on its behalf in magistrates’ courts proceedings in England and Wales even when they are not an authorised person within the meaning of the Legal Services Act 2007.
cy-gb	Caiff ACC benodi unigolion i weithredu ar ei ran mewn achosion mewn llysoedd ynadon yng Nghymru a Lloegr hyd yn oed os nad yw’r unigolion hynny’n bersonau a awdurdodwyd (“ authorised persons”) o fewn ystyr Deddf Gwasanaethau Cyfreithiol 2007.

en-gb	Section 22 provides an explanation of the evidential status of documents issued by or on behalf of the WRA and certain matters stated in such documents, which are to be used in legal proceedings, including that a certified copy of a document is admissible in legal proceedings to the same extent as the original document.
cy-gb	Mae adran 22 yn egluro statws tystiolaethol dogfennau a ddyroddir gan ACC, neu ar ei ran, a materion penodol a ddatgenir mewn dogfennau o’r fath, sydd i’w defnyddio mewn achosion cyfreithiol, gan gynnwys y ffaith bod copi ardystiedig o ddogfen yn dderbyniol i’r un graddau â’r ddogfen wreiddiol mewn achosion cyfreithiol.

en-gb	Where the WRA issues a certificate that a tax return or notification to WRA has not occurred when it should have, that certificate is evidence of the fact, unless proved otherwise.
cy-gb	Pan fo ACC yn dyroddi tystysgrif i’r perwyl nad yw ffurflen dreth wedi ei dychwelyd i ACC, neu nad yw hysbysiad wedi ei roi i ACC, pan ddylai hynny fod wedi digwydd, mae’r dystysgrif honno yn dystiolaeth o’r ffaith, oni phrofir i’r gwrthwyneb.

en-gb	Sections 23-25 – Money
cy-gb	Adrannau 23-25 – Arian

en-gb	Section 23 requires the Welsh Ministers to pay the WRA for undertaking tax collection and management functions. 
cy-gb	Mae adran 23 yn ei gwneud yn ofynnol i Weinidogion Cymru dalu ACC am ymgymryd â swyddogaethau casglu a rheoli trethi. 

en-gb	The Welsh Ministers will set the amount, times and any conditions of payment that they consider to be appropriate.
cy-gb	Bydd Gweinidogion Cymru yn pennu’r swm, yr amseroedd talu ac unrhyw amodau talu sy’n briodol yn eu barn hwy.

en-gb	Section 24 provides for WRA to pay a reward to a person for a service relating to any of its functions. 
cy-gb	Mae adran 24 yn caniatáu i ACC roi gwobr i berson yn dâl am wasanaeth sy’n ymwneud ag unrhyw un neu ragor o’i swyddogaethau. 

en-gb	For example, to an informer who provides information which leads to the successful collection of undeclared tax in circumstances where a person has sought to evade or avoid paying devolved Welsh taxes.
cy-gb	Enghraifft o hyn fyddai rhoi gwobr i hysbysydd sy’n darparu gwybodaeth sy’n arwain yn llwyddiannus at gasglu treth nas datganwyd mewn amgylchiadau pan fo person wedi ceisio efadu neu osgoi talu trethi Cymreig datganoledig.

en-gb	4
cy-gb	4

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 25 requires the WRA to pay the money it has collected (including devolved taxes, penalties and interest on sums payable to WRA) into the Welsh Consolidated Fund, but after it has deducted any disbursements (for example, the repayment of credits and interest). 
cy-gb	Mae adran 25 yn ei gwneud yn ofynnol i ACC dalu’r arian y mae wedi ei gasglu (gan gynnwys trethi datganoledig, cosbau a llog ar symiau sy’n daladwy i ACC) i Gronfa Gyfunol Cymru, ond ar ôl iddo ddidynnu unrhyw alldaliadau (er enghraifft, ad-dalu credydau a llog). 

en-gb	Any rewards paid under section 24 are not disbursements for the purposes of this section.
cy-gb	At ddibenion yr adran hon nid yw unrhyw wobrau a delir o dan adran 24 yn alldaliadau.

en-gb	Section 26 – Charter of standards and values
cy-gb	Adran 26 – Siarter safonau a gwerthoedd

en-gb	The WRA must prepare, consult on, publish and lay before the National Assembly for Wales a Charter. 
cy-gb	Rhaid i ACC baratoi Siarter, ymgynghori arni, ei chyhoeddi a’i gosod gerbron Cynulliad Cenedlaethol Cymru. 

en-gb	The Charter must set out the standards of service, standards of behaviour and values WRA’s members and staff will be expected to adhere to when dealing with taxpayers and their agents, and the standards of behaviour and values the WRA expects from those it deals with. 
cy-gb	Rhaid i’r Siarter nodi’r safonau gwasanaeth, y safonau ymddygiad a’r gwerthoedd y disgwylir i aelodau a staff ACC gadw atynt wrth ymdrin â threthdalwyr a’u hasiantiaid, a’r safonau ymddygiad a’r gwerthoedd y mae ACC yn eu disgwyl gan y rhai y mae’n ymdrin â hwy. 

en-gb	The WRA is also required to review the Charter on a 5-year cycle, revising it where appropriate and to publish the first Charter within 3-months of the section of the Act coming into force.
cy-gb	Mae’n ofynnol hefyd i ACC adolygu’r Siarter bob pum mlynedd, ei diwygio pan fo’n briodol a chyhoeddi’r Siarter gyntaf o fewn 3 mis i’r adran hon o’r Ddeddf ddod i rym.

en-gb	Section 27-28 – Corporate plan and annual report
cy-gb	Adrannau 27-28 – Cynllun corfforaethol ac adroddiad blynyddol

en-gb	Section 27 requires the WRA to prepare a corporate plan for each planning period. 
cy-gb	Mae adran 27 yn ei gwneud yn ofynnol i ACC baratoi cynllun corfforaethol ar gyfer pob cyfnod cynllunio. 

en-gb	A planning period is defined and the first plan is to be published no later than a date prescribed by Welsh Ministers by regulations. 
cy-gb	Diffinnir cyfnod cynllunio, ac mae’r cynllun cyntaf i’w gyhoeddi yn ddim hwyrach nag ar ddyddiad a ragnodir gan Weinidogion Cymru mewn rheoliadau. 

en-gb	Subsequent plans are to be submitted to Welsh Ministers thereafter at three-yearly intervals.
cy-gb	Mae cynlluniau dilynol i’w cyflwyno i Weinidogion Cymru bob 3 blynedd wedi hynny.

en-gb	The plan must describe WRA‘s main objectives, the outcomes by which these objectives may be measured and the activities it expects to undertake during the planning period. 
cy-gb	Rhaid i’r cynllun ddisgrifio prif amcanion ACC, y canlyniadau y gellir mesur yr amcanion hynny yn eu herbyn a’r gweithgareddau y mae’n disgwyl ymgymryd â hwy yn ystod y cyfnod cynllunio. 

en-gb	Plans must be submitted to the Welsh Ministers for approval and approved plans must be laid before the National Assembly for Wales and published.
cy-gb	Rhaid i gynlluniau gael eu cyflwyno i Weinidogion Cymru i’w cymeradwyo ganddynt, a rhaid i gynlluniau a gymeradwywyd gael eu gosod gerbron Cynulliad Cenedlaethol Cymru a’u cyhoeddi.

en-gb	The WRA may submit a revised corporate plan at any time during the planning period for the approval of the Welsh Ministers. 
cy-gb	Caiff ACC gyflwyno cynllun corfforaethol diwygiedig ar unrhyw adeg yn ystod y cyfnod cynllunio, i’w gymeradwyo gan Weinidogion Cymru. 

en-gb	The Welsh Ministers may by regulations revise the 3-year planning period.
cy-gb	Caiff Gweinidogion Cymru adolygu’r cyfnod cynllunio o 3 blynedd drwy reoliadau.

en-gb	Section 28 requires the WRA to prepare and publish an annual report on what it has done to achieve its objectives during that financial year. 
cy-gb	Mae adran 28 yn ei gwneud yn ofynnol i ACC baratoi a chyhoeddi adroddiad blynyddol ar yr hyn y mae wedi ei wneud i gyflawni ei amcanion yn ystod y flwyddyn ariannol honno. 

en-gb	The annual report must be sent to the Welsh Ministers and laid before the National Assembly for Wales. 
cy-gb	Rhaid i’r adroddiad blynyddol gael ei anfon at Weinidogion Cymru a’i osod gerbron Cynulliad Cenedlaethol Cymru. 

en-gb	The report must in particular contain an assessment of the extent that the WRA has met the standards of service, standards of behaviours and values set out in its Charter and be made available to the Auditor General for Wales (AGW) at a similar time as the WRA’s Accounts and Tax Statement.
cy-gb	Rhaid i’r adroddiad gynnwys yn benodol asesiad o’r graddau y mae ACC wedi amlygu’r safonau gwasanaeth, y safonau ymddygiad a’r gwerthoedd a nodir yn ei Siarter. Rhaid i’r adroddiad fod ar gael i Archwilydd Cyffredinol Cymru (yr “Archwilydd Cyffredinol”) ar adeg debyg i Gyfrifon a Datganiad Treth ACC.

en-gb	Sections 29-32 – Accounts and audit
cy-gb	Adrannau 29-32 – Cyfrifon ac archwilio

en-gb	Section 29 requires the WRA to keep full and proper accounts and prepare them at the end of each financial year. 
cy-gb	Mae adran 29 yn ei gwneud yn ofynnol i ACC gadw cofnodion llawn a phriodol a’u paratoi ar ddiwedd pob blwyddyn ariannol. 

en-gb	The Accounts must be prepared in accordance with any directions given by the Welsh Ministers.
cy-gb	Rhaid paratoi’r Cyfrifon yn unol ag unrhyw gyfarwyddydau a roddir gan Weinidogion Cymru.

en-gb	5
cy-gb	5

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	The Welsh Ministers may direct the WRA on the information to be contained in the accounts and how it is to be presented, the methods and principles used to prepare the accounts and any other additional supporting information that should accompany the accounts.
cy-gb	Caiff Gweinidogion Cymru gyfarwyddo ACC ynghylch yr wybodaeth sydd i’w chynnwys yn y cyfrifon a’r modd y mae i’w chyflwyno, y dulliau a’r egwyddorion a ddefnyddir i baratoi’r cyfrifon ac unrhyw wybodaeth ategol arall a ddylai fynd gyda’r cyfrifon.

en-gb	Section 30 requires the WRA to prepare a Tax Statement of money received (either collected directly or by an organisation delegated to collect tax) for each financial year in accordance with directions given by the Welsh Ministers.
cy-gb	Mae adran 30 yn ei gwneud yn ofynnol i ACC baratoi Datganiad Treth o’r arian a dderbyniwyd (pa un a gasglwyd yr arian yn uniongyrchol neu gan sefydliad y dirprwywyd swyddogaethau casglu trethi iddo) ar gyfer pob blwyddyn ariannol yn unol â chyfarwyddydau gan Weinidogion Cymru.

en-gb	Section 31 sets out the timescales of when the accounts and Tax Statement must be presented by WRA to the AGW for audit purposes.
cy-gb	Mae adran 31 yn nodi erbyn pa bryd y mae’n rhaid i ACC gyflwyno’r cyfrifon a’r Datganiad Treth i’r Archwilydd Cyffredinol at ddibenion archwilio.

en-gb	When examining the accounts and Tax Statement the AGW must be satisfied that expenditure has been incurred lawfully, money received has been expended only for intended purposes, money collected has been collected lawfully; and, any deductions of disbursements has been made in accordance with section 25(2). 
cy-gb	Wrth archwilio’r cyfrifon a’r Datganiad Treth rhaid i’r Archwilydd Cyffredinol gael ei fodloni yr aed i wariant yn gyfreithlon, nad yw arian a dderbyniwyd wedi ei wario ond at y diben a fwriadwyd, bod arian a gasglwyd wedi ei gasglu’n gyfreithlon, a bod unrhyw alldaliadau a ddidynnwyd wedi eu didynnu yn unol ag adran 25(2). 

en-gb	Within four months of receiving the accounts and Tax Statement from the WRA, the AGW must lay a certified copy of the accounts and Tax Statement and its report before the National Assembly for Wales.
cy-gb	O fewn 4 mis i dderbyn y cyfrifon a’r Datganiad Treth gan ACC rhaid i’r Archwilydd Cyffredinol osod copi ardystiedig o’r cyfrifon a’r Datganiad Treth, a’i adroddiad, gerbron Cynulliad Cenedlaethol Cymru.

en-gb	Provision is made for the AGW under section 32 to examine the economy, efficiency and effectiveness of the WRA in discharging its functions. 
cy-gb	Gwneir darpariaeth o dan adran 32 i’r Archwilydd Cyffredinol gynnal archwiliad o’r graddau y mae ACC wedi defnyddio adnoddau yn ddarbodus, yn effeithlon ac yn effeithiol wrth arfer ei swyddogaethau. 

en-gb	If the AGW thinks such an examination is required, the AGW must first consult the National Assembly for Wales and take into account its views on whether an examination should be undertaken. 
cy-gb	Os yw’r Archwilydd Cyffredinol o’r farn bod archwiliad o’r fath yn angenrheidiol, rhaid i’r Archwilydd Cyffredinol ymgynghori â Chynulliad Cenedlaethol Cymru yn y lle cyntaf ac ystyried ei farn o ran a ddylid cynnal archwiliad ai peidio. 

en-gb	If an examination is undertaken the AGW must publish a report of the results as soon as is reasonably practicable and lay a copy before the National Assembly for Wales.
cy-gb	Os cynhelir archwiliad, rhaid i’r Archwilydd Cyffredinol gyhoeddi adroddiad ar y canlyniadau cyn gynted ag y bo’n rhesymol ymarferol a gosod copi gerbron Cynulliad Cenedlaethol Cymru.

en-gb	Section 33 – Accounting officer
cy-gb	Adran 33 – Swyddog cyfrifo

en-gb	The Chief Executive of the WRA is also the WRA’s accounting officer. 
cy-gb	Mae Prif Weithredwr ACC hefyd yn swyddog cyfrifo ACC. 

en-gb	The accounting officer responsibilities will be specified by the Welsh Ministers, but the section provides examples of what those responsibilities might be, including the signing of the WRA’s accounts, ensuring the propriety and regularity of the WRA’s finances, and the responsibility for the economy, efficiency and effectiveness of how WRA resources are used. 
cy-gb	Bydd Gweinidogion Cymru yn pennu cyfrifoldebau’r swyddog cyfrifo, ond mae’r adran yn nodi enghreifftiau o beth allai’r cyfrifoldebau hynny fod, gan gynnwys llofnodi cyfrifon ACC, sicrhau priodoldeb a rheoleidd-dra cyllid ACC, a defnyddio adnoddau ACC yn ddarbodus, yn effeithlon ac yn effeithiol. 

en-gb	Responsibilities as accounting officer may also be owed to the National Assembly for Wales, the Welsh Ministers or a committee of the National Assembly for Wales.
cy-gb	Gallai’r cyfrifoldebau fel swyddog cyfrifo hefyd fod yn gyfrifoldebau sy’n ddyledus i Gynulliad Cenedlaethol Cymru, i Weinidogion Cymru neu i un o bwyllgorau Cynulliad Cenedlaethol Cymru.

en-gb	Section 34 – Welsh Public Records
cy-gb	Adran 34 – Cofnodion Cyhoeddus Cymru

en-gb	The section amends GOWA 2006 so that the records of the WRA are classed as Welsh public records.
cy-gb	Mae’r adran yn diwygio Deddf Llywodraeth Cymru 2006 fel bod cofnodion ACC yn cael eu hystyried yn gofnodion cyhoeddus Cymru.

en-gb	Section 35 – Public Services Ombudsman
cy-gb	Adran 35 – Yr Ombwdsmon Gwasanaethau Cyhoeddus

en-gb	The section adds the WRA to the list of public bodies in Wales contained in the Public Services Ombudsman (Wales) Act 2005 to enable the Public Service Ombudsman for Wales to have jurisdiction over WRA.
cy-gb	Mae’r adran yn ychwanegu ACC at y rhestr o gyrff cyhoeddus yng Nghymru a gynhwysir yn Neddf Ombwdsmon Gwasanaethau Cyhoeddus (Cymru) 2005 er mwyn galluogi Ombwdsmon Gwasanaethau Cyhoeddus Cymru i fod ag awdurdodaeth dros ACC.

en-gb	6
cy-gb	6

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 36 – Auditor General for Wales
cy-gb	Adran 36 – Archwilydd Cyffredinol Cymru

en-gb	The section adds to the Public Audit (Wales) Act 2013 so as to provide that the AGW may charge the WRA a fee for an examination, certification or report on the WRA's Tax Statement.
cy-gb	Mae’r adran hon yn ychwanegu at Ddeddf Archwilio Cyhoeddus (Cymru) 2013 er mwyn darparu y caiff yr Archwilydd Cyffredinol godi ffi ar ACC am ymchwiliad, ardystiad neu adroddiad mewn cysylltiad â Datganiad Treth ACC.

en-gb	PART 3 – TAX RETURNS, ENQUIRIES AND ASSESSMENTS Section 37 – Overview
cy-gb	RHAN 3 – FFURFLENNI, YMHOLIADAU AC ASESIADAU TRETH Adran 37 – Trosolwg

en-gb	This section provides an overview of the Part that relates to the assessment of devolved taxes, namely, taxpayers’ duties, tax returns, WRA enquiries into tax returns, determinations and assessments of tax by the WRA and claims for tax relief and, repayments and the procedure for making them.
cy-gb	Mae’r adran hon yn rhoi trosolwg o’r Rhan sy’n ymwneud ag asesu trethi datganoledig, sef dyletswyddau trethdalwyr, ffurflenni treth, ymholiadau gan ACC i ffurflenni treth, dyfarniadau ac asesiadau treth gan ACC a hawliadau am ymwared rhag treth, ac ad-daliadau a’r weithdrefn ar gyfer eu gwneud.

en-gb	Sections 38-39 – Taxpayer duties to keep and preserve records
cy-gb	Adrannau 38-39 – Dyletswyddau trethdalwyr i gadw cofnodion a’u storio’n ddiogel

en-gb	Section 38 places a duty on a person who is required to make a devolved tax return, to keep and preserve records that are needed to complete that return. 
cy-gb	Mae adran 38 yn gosod dyletswydd ar berson y mae’n ofynnol iddo ddychwelyd ffurflen dreth ddatganoledig i gadw cofnodion sy’n angenrheidiol er mwyn llenwi’r ffurflen honno a’u storio’n ddiogel. 

en-gb	It sets out the types of records to be kept and the time period for which records need to be preserved whilst permitting the WRA to specify an earlier date. 
cy-gb	Mae’n nodi’r mathau o gofnodion sydd i’w cadw ac am ba hyd y mae angen storio cofnodion yn ddiogel, a hefyd yn caniatáu i ACC bennu dyddiad cynharach. 

en-gb	Provision is also made for the Welsh Ministers to make regulations to prescribe records and supporting documents that must be kept and preserved.
cy-gb	Gwneir darpariaeth hefyd i Weinidogion Cymru wneud rheoliadau i ragnodi’r cofnodion a’r dogfennau ategol y mae’n rhaid eu cadw a’u storio’n ddiogel.

en-gb	Section 39 sets out how the duty on taxpayers to keep and preserve records can be satisfied, making it clear that they might be preserved in any form and by any means, although this is subject to any conditions or exceptions set out in regulations.
cy-gb	Mae adran 39 yn nodi sut y gellir bodloni’r ddyletswydd ar drethdalwyr i gadw cofnodion a’u storio’n ddiogel, ac yn egluro y gellir eu storio’n ddiogel ar unrhyw ffurf ac mewn unrhyw fodd, er bod hyn yn ddarostyngedig i unrhyw amodau neu eithriadau a nodir mewn rheoliadau.

en-gb	Sections 40-42 – Tax returns
cy-gb	Adrannau 40-42 – Ffurflenni treth

en-gb	Section 40 gives the definition of “the filing date” as being the date by which a tax return for a devolved tax is due. 
cy-gb	Mae adran 40 yn diffinio’r “dyddiad ffeilio” fel y dyddiad erbyn pryd y mae’n ofynnol dychwelyd ffurflen dreth ar gyfer treth ddatganoledig. 

en-gb	Legislation about the particular devolved taxes will make provision about what that date is in particular circumstances. 
cy-gb	Bydd deddfwriaeth ynglŷn â’r trethi datganoledig penodol yn gwneud darpariaeth ynghylch beth yw’r dyddiad hwnnw o dan amgylchiadau penodol. 

en-gb	Section 41 provides for a person who has made a tax return to be able to amend it and sets out how and when this can be done. 
cy-gb	Mae adran 41 yn galluogi person sy’n dychwelyd ffurflen dreth i’w diwygio, ac yn nodi sut a phryd y caniateir gwneud hynny. 

en-gb	A person making an amendment must do so within 12 months of the filing date or by any other date that Welsh Ministers have prescribed by regulations. 
cy-gb	Rhaid i berson sy’n gwneud diwygiad wneud hynny o fewn 12 mis i’r dyddiad ffeilio neu erbyn unrhyw ddyddiad arall y mae Gweinidogion Cymru wedi ei ragnodi drwy reoliadau. 

en-gb	An amendment cannot be made in the circumstances where a notice to amend a tax return has been issued by the WRA during an enquiry into the tax return (section 45(3)) or a closure notice has been issued following the completion of an enquiry (section 50).
cy-gb	Ni chaniateir gwneud diwygiad pan fo ACC wedi dyroddi hysbysiad i ddiwygio ffurflen dreth yn ystod ymholiad i’r ffurflen dreth (adran 45(3)) neu pan fo hysbysiad cau wedi ei ddyroddi yn dilyn cwblhau ymholiad (adran 50).

en-gb	Section 42 permits the WRA to correct a tax return that has obvious errors or omissions by giving notice to the taxpayer. 
cy-gb	Mae adran 42 yn caniatáu i ACC gywiro ffurflen dreth sy’n cynnwys gwallau neu hepgoriadau amlwg drwy roi hysbysiad i’r trethdalwr. 

en-gb	An obvious error might be something like an arithmetical mistake where the figures used for the calculation are nevertheless correct. 
cy-gb	Gallai gwall amlwg fod yn rhywbeth fel gwall rhifyddol er bod y ffigurau a ddefnyddiwyd i wneud y cyfrifiad yn gywir. 

en-gb	A correction must be made by WRA within 9 months from the date the tax return was made. 
cy-gb	Rhaid i ACC wneud cywiriad o fewn 9 mis i’r dyddiad y dychwelwyd y ffurflen dreth. 

en-gb	The taxpayer may reject the correction by amending the tax return or by giving notice rejecting the correction, provided it is done within 3 months of the WRA notice of correction.
cy-gb	Caiff y trethdalwr wrthod y cywiriad drwy ddiwygio’r ffurflen dreth neu drwy roi hysbysiad sy’n gwrthod y cywiriad, ar yr amod y gwneir hynny o fewn 3 mis i ddyddiad hysbysiad cywiro ACC.

en-gb	7
cy-gb	7

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Sections 43-45 – Notice and scope of enquiry and amendment of tax return during enquiry
cy-gb	Adrannau 43-45 – Hysbysiad a chwmpas ymholiad a diwygio ffurflen dreth yn ystod ymholiad

en-gb	Section 43 provides for the WRA to enquire into a tax return, provided that notice of the intention to carry out an enquiry is given to the person who made the return. 
cy-gb	Mae adran 43 yn darparu y caiff ACC wneud ymholiad i ffurflen dreth, ar yr amod yr hysbysir y person a ddychwelodd y ffurflen am y bwriad i gynnal ymholiad. 

en-gb	Only one enquiry may be made in relation to any particular tax return (except where the return is amended by the taxpayer, in which case another enquiry could take place into that amendment or matters affected by it). 
cy-gb	Dim ond un ymholiad a ganiateir mewn perthynas ag unrhyw ffurflen dreth benodol (ac eithrio pan fo’r trethdalwr yn diwygio’r ffurflen; mewn achos o’r fath caniateir cynnal ymholiad arall i’r diwygiad hwnnw neu i faterion y mae’r diwygiad yn effeithio arnynt). 

en-gb	Section 44 sets out the scope and limitations of a WRA enquiry into a tax return.
cy-gb	Mae adran 44 yn nodi cwmpas a chyfyngiadau ymholiad ACC i ffurflen dreth.

en-gb	Section 45 provides for the amendment of a tax return by the WRA during an enquiry where it is of the opinion that the amount of devolved tax stated as being payable in the tax return is insufficient and that without immediate amendment there is likely to be a loss of devolved tax. 
cy-gb	Mae adran 45 yn darparu y caiff ACC ddiwygio ffurflen dreth yn ystod ymholiad os yw o’r farn bod swm y dreth ddatganoledig a nodir fel y swm sy’n daladwyar y ffurflen dreth yn annigonol a’i bod yn debygol y bydd treth ddatganoledig yn cael ei cholli os na wneir y diwygiad yn syth. 

en-gb	Where an enquiry is made into an amended tax return, it limits the WRA’s power to amend the tax return to matters which have been amended by the taxpayer or affected by the amendment. 
cy-gb	Pan wneir ymholiad i ffurflen dreth ddiwygiedig, mae’n cyfyngu ar bŵer ACC i ddiwygio’r ffurflen dreth i faterion sydd wedi eu diwygio gan y trethdalwr neu i rai y mae’r diwygiad yn effeithio arnynt. 

en-gb	The period in which an enquiry into a tax return is in progress is defined for the purposes of sections 45 and 46. 
cy-gb	Caiff y cyfnod y mae ymholiad i ffurflen dreth yn mynd rhagddo ei ddiffinio at ddibenion adrannau 45 a 46. 

en-gb	Any amount of devolved tax that is payable following the amendment must be paid within 30 days of the date of a notice of amendment being issued by the WRA.
cy-gb	Rhaid i unrhyw swm o dreth ddatganoledig sy’n daladwy yn dilyn y diwygiad gael ei dalu o fewn 30 o ddiwrnodau i’r dyddiad y mae ACC yn dyroddi hysbysiad am y diwygiad.

en-gb	Sections 46-49 – Referral to tribunal during enquiry
cy-gb	Adrannau 46-49 – Atgyfeirio at dribiwnlys yn ystod ymholiad

en-gb	Section 46 provides for the referral to the tribunal (as defined by section 192) for determination of any questions concerning the tax return during an enquiry. 
cy-gb	Mae adran 46 yn darparu ar gyfer atgyfeirio unrhyw gwestiynau ynghylch y ffurflen dreth yn ystod ymholiad at y tribiwnlys (fel y’i diffinnir yn adran 192) er mwyn iddo ddyfarnu arnynt. 

en-gb	It requires notice of the referral be given jointly by the relevant person and the WRA. 
cy-gb	Mae’n ei gwneud yn ofynnol i’r hysbysiad atgyfeirio gael ei roi ar y cyd gan y person perthnasol ac ACC. 

en-gb	Tribunal rules will make provision about the procedure to be followed in a referral. 
cy-gb	Bydd rheolau’r tribiwnlys yn gwneud darpariaeth ynghylch y weithdrefn sydd i’w dilyn mewn atgyfeiriad. 

en-gb	Section 47 enables either party to withdraw a notice of referral made under the previous section.
cy-gb	Mae adran 47 yn galluogi’r naill barti neu’r llall i dynnu hysbysiad atgyfeirio a wnaed o dan yr adran flaenorol yn ôl.

en-gb	Section 48 sets out the effect of a referral under section 46 on an enquiry. 
cy-gb	Mae adran 48 yn nodi effaith atgyfeiriad o dan adran 46 ar ymholiad. 

en-gb	It provides that a closure notice under section 50 or an application for a direction to issue a closure notice under section 51 cannot be made while proceedings under section 46 are in progress and provides a definition of what “in progress” means in this context.
cy-gb	Mae’n darparu na chaniateir gwneud hysbysiad cau o dan adran 50 neu gais am gyfarwyddyd i ddyroddi hysbysiad cau o dan adran 51 wrth i achos o dan adran 46 fynd rhagddo, ac mae’n diffinio ystyr “mynd rhagddo” yn y cyd-destun hwn.

en-gb	Section 49 provides that the determination of a question made by the tribunal under section 46 is binding on the parties and cannot be reopened if the result of the enquiry is appealed (unless it is a matter that the tribunal would allow to be reopened had it made a preliminary decision about it in a normal appeal). 
cy-gb	Mae adran 49 yn darparu bod dyfarniad y tribiwnlys ynghylch cwestiwn o dan adran 46 yn rhwymo’r partïon, ac na ellir ailedrych arno os apelir yn erbyn canlyniad yr ymholiad (oni fo’n fater y byddai’r tribiwnlys yn caniatáu ailedrych arno pe bai wedi gwneud penderfyniad rhagarweiniol yn ei gylch mewn apêl arferol). 

en-gb	It requires the WRA to take the determination into account when reaching conclusions on the enquiry and making any amendments to the tax return.
cy-gb	Mae’n ei gwneud yn ofynnol i ACC roi ystyriaeth i’r dyfarniad wrth ddod i gasgliadau ynghylch yr ymholiad ac wrth wneud unrhyw ddiwygiadau i’r ffurflen dreth.

en-gb	Sections 50-51 – Completion of enquiry
cy-gb	Adrannau 50-51 – Cwblhau ymholiad

en-gb	Section 50 provides for the completion of an enquiry. 
cy-gb	Mae adran 50 yn darparu ar gyfer cwblhau ymholiad. 

en-gb	The WRA is required to issue a closure notice to the person who made the tax return on completion of an enquiry. 
cy-gb	Mae’n ofynnol i ACC ddyroddi hysbysiad cau i’r person a ddychwelodd y ffurflen dreth unwaith y bydd ymholiad wedi ei gwblhau. 

en-gb	A closure notice must state whether or not an amendment is required and must make any amendment necessary. 
cy-gb	Rhaid i hysbysiad cau ddatgan a yw’n ofynnol diwygio’r ffurflen ai peidio, a rhaid iddo wneud unrhyw ddiwygiadau sy’n ofynnol. 

en-gb	Any tax payable as a result of an amendment made by the closure notice must be paid within 30 days of the notice being issued.
cy-gb	Rhaid i unrhyw dreth sy’n daladwy o ganlyniad i ddiwygiad a wnaed gan yr hysbysiad cau gael ei thalu o fewn 30 o ddiwrnodau i’r dyddiad y dyroddir yr hysbysiad.

en-gb	8
cy-gb	8

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 51 provides for the person who made the return to seek from the tribunal a direction that the WRA should issue a closure notice. 
cy-gb	Mae adran 51 yn darparu y caiff y person a ddychwelodd y ffurflen dreth wneud cais i’r tribiwnlys am gyfarwyddyd y dylai ACC ddyroddi hysbysiad cau. 

en-gb	The tribunal must give a direction unless it is satisfied the WRA has reasonable grounds for this not to happen. 
cy-gb	Rhaid i’r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon bod gan ACC seiliau rhesymol dros beidio â gwneud hynny. 

en-gb	Tribunal rules will set out the procedure for an application of this kind.
cy-gb	Bydd rheolau’r tribiwnlys yn nodi’r weithdrefn ar gyfer cais o’r fath.

en-gb	Sections 52-53 – WRA determinations
cy-gb	Adrannau 52-53 – Dyfarniadau ACC

en-gb	Section 52 provides for the WRA to determine the amount of devolved tax that is chargeable in circumstances where it believes a person is chargeable for devolved tax and that person has not filed a tax return by the required date. 
cy-gb	Mae adran 52 yn darparu y caiff ACC ddyfarnu ar swm y dreth ddatganoledig sydd i’w chodi pan fo’n credu bod treth ddatganoledig i’w chodi ar berson ac nad yw’r person hwnnw wedi ffeilio ffurflen dreth erbyn y dyddiad gofynnol. 

en-gb	Notice of the determination must be given to the person believed to be liable for the devolved tax. 
cy-gb	Rhaid rhoi hysbysiad am y dyfarniad i’r person y credir ei fod yn agored i dalu’r dreth ddatganoledig. 

en-gb	Payment must be made by the person within 30 days of the notice being issued. 
cy-gb	Rhaid i’r person wneud y taliad o fewn 30 o ddiwrnodau i’r dyddiad y dyroddwyd yr hysbysiad. 

en-gb	A determination cannot be made more than four years after the date on which a tax return should have been filed with the WRA.
cy-gb	Ni chaniateir gwneud dyfarniad fwy na 4 blynedd ar ôl y dyddiad y dylai ffurflen dreth fod wedi ei ffeilio gydag ACC.

en-gb	Section 53 provides that where a person makes a self-assessed tax return after the WRA has made a determination the tax return will supersede the WRA’s determination. 
cy-gb	Mae adran 53 yn darparu, pan fo person yn dychwelyd ffurflen dreth a hunanaseswyd ar ôl i ACC wneud dyfarniad, y bydd y ffurflen dreth yn disodli dyfarniad ACC. 

en-gb	The provision does not apply when a person makes a tax return more than four years after the power to make the determination was first exercisable by the WRA, or more than 12 months after the date on which the determination was issued, whichever is the later. 
cy-gb	Nid yw’r ddarpariaeth yn gymwys pan fo person yn dychwelyd ffurflen dreth dros 4 blynedd ar ôl i’r pŵer i wneud y dyfarniad ddod yn arferadwy gyntaf gan ACC, neu dros 12 mis ar ôl y dyddiad y dyroddwyd y dyfarniad, pa un bynnag sydd hwyraf. 

en-gb	In instances where proceedings have commenced for the recovery of tax following a WRA determination, and during those proceedings the WRA receives a tax return that supersedes its determination, the proceedings may continue as if they were for the recovery of so much of the self-assessed tax which remains due and not yet paid. 
cy-gb	Mewn amgylchiadau pan fo achos wedi cychwyn i adennill treth yn dilyn dyfarniad gan ACC, a bod ACC yn derbyn ffurflen dreth sy’n disodli ei ddyfarniad tra bo’r achos hwnnw’n mynd rhagddo, caniateir i’r achos barhau fel pe bai’n achos i adennill cymaint o’r dreth hunanasesiedig ag sy’n ddyledus ac nad yw wedi ei thalu eto. 

en-gb	This is to ensure that WRA does not need to stop those proceedings and start again merely because a late tax return has been made.
cy-gb	Gwneir hynny er mwyn sicrhau nad oes angen i ACC roi’r gorau i’r achos hwnnw ac ailddechrau, dim ond am fod ffurflen dreth hwyr wedi ei dychwelyd.

en-gb	Sections 54-61 – WRA assessments
cy-gb	Adrannau 54-61 – Asesiadau ACC

en-gb	Section 54 allows the WRA to make an assessment of devolved tax chargeable where it is of the opinion there is a need to make good a loss of tax where an amount that should have been assessed has not been, an amount assessed is less than it should have been, or relief that has been given is or has become excessive.
cy-gb	Mae adran 54 yn caniatáu i ACC asesu’r dreth ddatganoledig sydd i’w chodi pan fo o’r farn bod angen gwneud iawn am dreth a gollwyd os nad aseswyd swm y dylid bod wedi ei asesu, os yw swm a aseswyd yn llai nag y dylasai fod, neu os yw ymwared a roddwyd yn ormodol neu wedi dod yn ormodol.

en-gb	Section 55 provides for an assessment to be made by the WRA to recover an excessive repayment of tax, including any interest that may have been paid.
cy-gb	Mae adran 55 yn darparu y caiff ACC wneud asesiad er mwyn adennill ad-daliad treth gormodol, gan gynnwys unrhyw log y gellid bod wedi ei dalu.

en-gb	Sections 56 and 57 provides that references to “WRA Assessment” are to mean assessments made under sections 54 or 55 and references to the taxpayer under sections 58 to 61 are to mean the person chargeable to the devolved tax and, in relation to an assessment to recover excessive repayment of tax, mean the person to whom the excessive repayment of tax was made.
cy-gb	Mae adrannau 56 a 57 yn darparu bod cyfeiriadau at “asesiad ACC” i olygu asesiadau a wneir o dan adrannau 54 neu 55 a bod cyfeiriadau at y trethdalwr o dan adrannau 58 i 61 i olygu’r person y mae’r dreth ddatganoledig i’w chodi arno, ac mewn perthynas ag asesiad i adennill ad-daliad treth gormodol, y person y gwnaed yr ad-daliad treth gormodol iddo.

en-gb	Section 58 limits the circumstances in which a WRA assessment can be made to two types of situation. 
cy-gb	Mae adran 58 yn cyfyngu ar yr amgylchiadau pan ganiateir i ACC wneud asesiad i ddau achos. 

en-gb	Firstly, those situations which arise because of careless or deliberate behaviour by the taxpayer (defined at section 60), a person acting on behalf of the taxpayer or a person who was in a partnership (defined at section 192) with the taxpayer at the relevant time. 
cy-gb	Yr achos cyntaf yw sefyllfa sy’n codi o ganlyniad i ymddygiad diofal neu fwriadol y trethdalwr (a ddiffinnir yn adran 60), person sy’n gweithredu ar ran y trethdalwr neu berson a oedd mewn partneriaeth (a ddiffinnir yn adran 192) â’r trethdalwr ar yr adeg berthnasol. 

en-gb	Secondly, as assessment can be made in circumstances where the WRA is not entitled to conduct an enquiry into a tax return (generally because the time limit for doing so has expired) or WRA did conduct an enquiry and at the time the enquiry ended (or WRA’s right to conduct one expired) it would not have been reasonable to expect WRA to have known the information that they now consider might lead to a loss of tax or excessive repayment of tax within the enquiry window. 
cy-gb	Yr ail achos y caniateir gwneud asesiad ynddo yw amgylchiadau pan nad oes gan ACC hawl i gynnal ymholiad i ffurflen dreth (fel arfer am fod y terfyn amser ar gyfer gwneud hynny wedi dod i ben) neu bod ACC wedi cynnal ymholiad, ac ar yr adeg y daeth yr ymholiad i ben (neu y daeth hawl ACC i gynnal ymholiad i ben), na fyddai wedi bod yn rhesymol disgwyl i ACC fod yn ymwybodol o’r wybodaeth y mae’n ystyried yn awr y gallai arwain at golli treth neu ad-daliad treth gormodol yn ystod cyfnod yr ymholiad. 

en-gb	Sub-section (4) prohibits the WRA making an assessment under these provisions if the situation was attributable to a mistake in the calculation of the tax liability that was in accordance with generally prevailing practice at the time the return was made.
cy-gb	Mae is-adran (4) yn gwahardd ACC rhag gwneud asesiad o dan y darpariaethau hyn os gellir priodoli’r sefyllfa i gamgymeriad wrth gyfrifo’r rhwymedigaeth i dreth a oedd yn gyson â’r arfer a oedd yn bodoli’n gyffredinol ar yr adeg y dychwelwyd y ffurflen.

en-gb	Section 59 provides the time limits for the WRA assessments. 
cy-gb	Mae adran 59 yn darparu’r terfynau amser ar gyfer asesiadau ACC. 

en-gb	The general time limit is 4 years after the filing date or, if later, after the date the tax return was made. 
cy-gb	Y terfyn amser cyffredinol yw 4 blynedd ar ôl y dyddiad ffeilio, neu 4 blynedd ar ôl y dyddiad y dychwelwyd y ffurflen dreth os oedd hynny’n hwyrach. 

en-gb	This time limit is extended to 6 years where the loss of tax is attributable to carelessness by the taxpayer or a related person, or 20 years where the loss of tax has been brought about deliberately by the taxpayer or a related person. 
cy-gb	Caiff y terfyn amser hwn ei ymestyn i 6 mlynedd os gellir priodoli colli’r dreth i ddiofalwch ar ran y trethdalwr neu berson cysylltiedig, neu 20 mlynedd pan fo colli’r dreth wedi ei beri’r fwriadol gan y trethdalwr neu gan berson cysylltiedig. 

en-gb	A WRA assessment to recover excessive repayment of tax is not late if it is made within 12 months of that repayment (even in cases where it would otherwise have been outside the 4, 6 or 20 year time limit). 
cy-gb	Nid yw asesiad ACC i adennill ad-daliad treth gormodol yn hwyr os caiff ei wneud o fewn 12 mis i’r ad-daliad hwnnw (hyd yn oed mewn achosion pan fyddai, fel arall, oddi allan i’r terfyn amser o 4, 6 neu 20 mlynedd). 

en-gb	If a taxpayer has died, a WRA assessment must be made on a taxpayer‘s personal representatives within four years of death and only if the relevant date was no earlier than six years before the death. 
cy-gb	Os yw trethdalwr wedi marw, rhaid i ACC gynnal asesiad o gynrychiolwyr personol trethdalwr o fewn 4 blynedd i’r farwolaeth, a dim ond os nad oedd y dyddiad perthnasol yn gynharach na 6 mlynedd cyn y farwolaeth. 

en-gb	The section also makes it clear that any objection to a WRA assessment on the basis of the time limits has to be done by way of review or appeal against the assessment under Part 8.
cy-gb	Mae’r adran hefyd yn egluro bod rhaid i unrhyw wrthwynebiad i asesiad gan ACC ar sail y terfynau amser gael ei wneud ar ffurf adolygiad neu apêl yn erbyn yr asesiad o dan Ran 8.

en-gb	Section 61 requires the WRA to issue a notice of an assessment to the taxpayer. 
cy-gb	Mae adran 61 yn ei gwneud yn ofynnol i ACC ddyroddi hysbysiad am asesiad i’r trethdalwr. 

en-gb	The taxpayer is required to pay the amount assessed within 30 days of the issue of the notice.
cy-gb	Mae’n ofynnol i’r trethdalwr dalu’r swm a aseswyd o fewn 30 o ddiwrnodau i’r dyddiad y dyroddir yr hysbysiad.

en-gb	Sections 62-67 – Relief in case of excessive assessment or overpaid tax
cy-gb	Adrannau 62-67 – Ymwared yn achos asesiad gormodol neu dreth a ordalwyd

en-gb	Section 62 provides that a taxpayer can make a claim to the WRA for relief if they believe they have been assessed more than once for the same matter.
cy-gb	Mae adran 62 yn darparu y caiff trethdalwr wneud hawliad i ACC am ymwared os yw’n credu ei fod wedi ei asesu fwy nag unwaith ar gyfer yr un mater.

en-gb	Section 63 provides that a taxpayer may make a claim to the WRA for repayment where they have paid tax that they believe was not chargeable. 
cy-gb	Mae adran 63 yn darparu y caiff trethdalwr wneud hawliad i ACC am ad-daliad os yw wedi talu treth y mae’n credu nad oedd i’w chodi arno. 

en-gb	It also provides that, if an assessment or determination is made that a person is chargeable to an amount of tax and they believe the tax is not chargeable, they can make a claim for the tax liability to be discharged (i.e. they will not have to pay).
cy-gb	Mae hefyd yn darparu, os asesir neu ddyfernir bod swm o dreth i’w godi ar berson, a’i fod yn credu na ddylid codi’r dreth arno, y caiff wneud hawliad i gael ei ryddhau o fod yn agored i’r dreth (hynny yw, ni fydd rhaid iddo dalu).

en-gb	Section 64 provides that the WRA may reject a claim for relief on the basis that paying it would unjustly enrich the person making the claim. 
cy-gb	Mae adran 64 yn darparu y caiff ACC wrthod hawliad am ymwared ar y sail y byddai ei dalu yn cyfoethogi’r person sy’n gwneud yr hawliad mewn modd anghyfiawn. 

en-gb	The circumstances when this might happen could include where a person making payment of the devolved tax was not the person who ultimately bore the cost of the tax. 
cy-gb	Gallai hyn ddigwydd mewn amgylchiadau pan nad y person a oedd yn ysgwyddo cost y dreth yn y pen draw oedd y person a dalodd y dreth ddatganoledig. 

en-gb	For example, in the case of landfill tax the tax is paid by the landfill site operator, yet the cost is generally borne by those charged for depositing waste at the landfill site.
cy-gb	Er enghraifft, yn achos treth dirlenwi gweithredwr y safle tirlenwi sy’n talu’r dreth, ond yn gyffredinol, y rheini y codir tâl arnynt am waredu’r gwastraff yn y safle tirlenwi sy’n ysgwyddo’r gost.

en-gb	Section 65 provides for circumstances where devolved tax is to be repaid or discharged where the payment was originally made by a person other than the taxpayer or that other person ultimately bore the cost of the tax payment (e.g. as a customer of the taxpayer who had the cost of the tax liability passed on to them as part of the cost of goods or services they paid the taxpayer for). 
cy-gb	Mae adran 65 yn darparu ar gyfer amgylchiadau pan fo treth ddatganoledig i’w had-dalu neu ei rhyddhau pan wnaed y taliad yn wreiddiol gan berson heblaw’r trethdalwr, neu pan oedd y person arall hwnnw’n ysgwyddo cost y taliad treth yn y pen draw (ee fel cwsmer i’r trethdalwr y trosglwyddwyd cost y rhwymedigaeth i dreth iddo fel rhan o gost nwyddau neu wasanaethau y talodd i’r trethdalwr amdanynt). 

en-gb	Loss or damage related to mistaken assumptions about tax made by a taxpayer should be excluded from consideration of whether a taxpayer would be unjustly enriched except to the extent that the taxpayer is able to show that the taxpayer actually incurred a quantifiable amount of loss or damage for those mistaken assumptions which could be compensated for.
cy-gb	Dylai colled neu niwed sy’n gysylltiedig â rhagdybiaethau anghywir ynghylch treth a wnaed gan drethdalwr gael eu heithrio o ystyriaeth ynghylch a fyddai trethdalwr yn cael ei gyfoethogi mewn modd anghyfiawn, ac eithrio i’r graddau y mae’r trethdalwr yn gallu dangos bod swm y gellir ei faintioli o golled neu niwed wedi dod i ran y trethdalwr mewn gwirionedd, o ganlyniad i’r rhagdybiaethau anghywir hynny, y gellid digolledu amdanynt.

en-gb	Section 66 provides that for the purposes of WRA determining whether a repayment or discharge of an amount would unjustly enrich a claimant (this being the basis for rejecting a claim pursuant to section 64), regulations can be made that provide for reimbursement arrangements to be put in place. 
cy-gb	Mae adran 66 yn darparu, mewn perthynas â phan fo ACC yn dyfarnu a fyddai ad-daliad neu ymwared yn cyfoethogi’r hawlydd yn anghyfiawn (sef y sail ar gyfer gwrthod hawliad yn unol ag adran 64), y caniateir gwneud rheoliadau sy’n rhoi trefniadau talu’n ôl yn eu lle. 

en-gb	The arrangements that these regulations would put in place would be designed to prevent the taxpayer from being unjustly enriched and a claim for relief would not be allowed if those regulations were not complied with.
cy-gb	Bwriad y trefniadau y byddai’r rheoliadau hyn yn eu rhoi yn eu lle fyddai atal y trethdalwr rhag cael ei gyfoethogi’n anghyfiawn ac ni fyddai hawliad am ymwared yn cael ei ganiatáu oni bai bod y trethdalwr wedi cydymffurfio â’r rheoliadau hynny.

en-gb	Section 67 provides a list of situations (other than unjust enrichment) in which the WRA does not need to give effect to a claim for relief under section 63.
cy-gb	Mae adran 67 yn rhoi rhestr o sefyllfaoedd (ac eithrio cyfoethogi anghyfiawn) lle nad oes angen i ACC roi effaith i hawliad am ymwared o dan adran 63.

en-gb	Sections 68-73 – Procedure for making claims, keeping and preserving records and amending and correcting claims
cy-gb	Adrannau 68-73 – Gweithdrefn ar gyfer gwneud hawliadau, cadw cofnodion a’u storio’n ddiogel a diwygio a chywiro hawliadau

en-gb	Section 68 requires a person wishing to make a claim for relief in circumstances of double assessment (section 62) or for overpaid tax (section 63) to do so in the manner determined by the WRA. 
cy-gb	Mae adran 68 yn ei gwneud yn ofynnol i berson sy’n dymuno gwneud hawliad am ymwared o dan amgylchiadau asesiad dwbl (adran 62), neu ar gyfer treth a ordalwyd (adran 63), wneud hynny yn y modd a bennir gan ACC. 

en-gb	A claim must provide a declaration by the claimant that the details provided are correctly stated. 
cy-gb	Rhaid i hawliad ddarparu datganiad gan yr hawlydd fod y manylion a ddarparwyd wedi eu datgan yn gywir. 

en-gb	The WRA may also require details of the amount of devolved tax to be discharged or repaid and supporting information to determine the correctness of the claim. 
cy-gb	Caiff ACC hefyd ei gwneud yn ofynnol i roi manylion swm y dreth ddatganoledig sydd i’w ryddhau neu ei ad-dalu a gwybodaeth ategol er mwyn penderfynu ar gywirdeb yr hawliad. 

en-gb	A claim under section 63 may not be made by being included in a tax return.
cy-gb	Ni chaniateir gwneud hawliad o dan adran 63 drwy ei gynnwys mewn ffurflen dreth.

en-gb	Section 69 requires a person making a claim to keep all necessary and relevant records to support the claim and to preserve records in accordance with the time periods specified. 
cy-gb	Mae adran 69 yn ei gwneud yn ofynnol i berson sy’n gwneud hawliad gadw’r holl gofnodion sy’n angenrheidiol ac yn berthnasol i ategu’r cais, a storio’r cofnodion yn ddiogel am y cyfnodau a bennir. 

en-gb	The Welsh Ministers may make regulations to determine which records and supporting documents need to be kept and preserved. 
cy-gb	Caiff Gweinidogion Cymru wneud rheoliadau i bennu pa gofnodion a dogfennau ategol y mae angen eu cadw a’u storio’n ddiogel. 

en-gb	Sub-section (5) defines supporting documents. 
cy-gb	Mae is-adran (5) yn diffinio dogfennau ategol. 

en-gb	Section 70 establishes how the duty placed on a taxpayer to preserve information may be satisfied. 
cy-gb	Mae adran 70 yn nodi sut y gellir bodloni’r ddyletswydd a osodir ar drethdalwr i storio cofnodion yn ddiogel. 

en-gb	Section 71 provides for a person making a claim to amend it provided that it is done by notice and within the stated time period.
cy-gb	Mae adran 71 yn darparu y caiff person sy’n gwneud hawliad ei ddiwygio, ar yr amod y gwneir hynny drwy hysbysiad ac o fewn y cyfnod a nodir.

en-gb	Section 72 allows the WRA to amend a claim to correct any obvious mistakes or omissions. 
cy-gb	Mae adran 72 yn caniatáu i ACC ddiwygio hawliad er mwyn cywiro unrhyw wallau neu hepgoriadau amlwg. 

en-gb	The WRA must tell the claimant in writing if it makes an amendment to correct a mistake in a claim and the claimant can reject the amendment by the WRA if they give notice to the WRA. 
cy-gb	Rhaid i ACC hysbysu’r hawlydd yn ysgrifenedig os yw’n gwneud diwygiad er mwyn cywiro gwall mewn hawliad, a gall yr hawlydd wrthod cywiriad ACC os yw’n rhoi hysbysiad i ACC. 

en-gb	Details of time limits are set out in the provisions. 
cy-gb	Nodir manylion y terfynau amser yn y darpariaethau. 

en-gb	Section 73 requires the WRA to give effect to a claim as soon as practicable after it has been made.
cy-gb	Mae adran 73 yn ei gwneud yn ofynnol i ACC roi effaith i hawliad cyn gynted ag y bo’n ymarferol ar ôl iddo gael ei wneud.

en-gb	Section 74 – 77 WRA enquiry into a claim
cy-gb	Adrannau 74–77 - Ymholiad ACC i hawliad

en-gb	Section 74 provides for the WRA to enquire into a claim or an amendment to a claim, provided that it does so within 12 months of the claim being made and that it informs the claimant of its intention to do so. 
cy-gb	Mae adran 74 yn darparu y caiff ACC wneud ymholiad i hawliad neu ddiwygiad o hawliad, ar yr amod ei fod yn gwneud hynny o fewn 12 mis ar ôl i’r hawliad gael ei wneud a’i fod yn hysbysu’r hawlydd o’i fwriad i wneud hynny. 

en-gb	A claim can only be the subject of one notice of enquiry.
cy-gb	Dim ond un hysbysiad ymholiad a ganiateir ar gyfer pob hawliad.

en-gb	A Section 75 closure notice is issued by the WRA to complete an enquiry and informs the claimant of the WRA’s conclusions and amends the claim if required. 
cy-gb	Dyroddir hysbysiad cau o dan adran 75 gan ACC er mwyn cwblhau ymholiad. Mae’r hysbysiad cau yn hysbysu’r hawlydd beth yw casgliadau’r ymholiad ac yn diwygio’r hawliad os oes angen. 

en-gb	Under section 76 a claimant can ask the tribunal to direct the WRA to give a closure notice within a specified time scale. 
cy-gb	O dan adran 76 gall hawlydd ofyn i’r tribiwnlys gyfarwyddo ACC i roi hysbysiad cau o fewn cyfnod penodedig. 

en-gb	In this situation, the tribunal must direct the WRA to issue the closure notice within a specific time unless it is satisfied by the WRA that there are reasonable grounds for not doing so. 
cy-gb	Yn y sefyllfa hon, rhaid i’r tribiwnlys gyfarwyddo ACC i ddyroddi’r hysbysiad cau o fewn cyfnod penodedig oni bai bod ACC yn ei fodloni bod seiliau rhesymol dros beidio â gwneud hynny. 

en-gb	Section 77 requires the WRA to act on the conclusions of the closure notice within 30 days.
cy-gb	Mae adran 77 yn ei gwneud yn ofynnol i ACC weithredu ar gasgliadau’r hysbysiad cau o fewn 30 o ddiwrnodau.

en-gb	Section 78 – Time limit for making claims
cy-gb	Adran 78 – Terfyn amser ar gyfer gwneud hawliadau

en-gb	This section provides that claims for relief from double assessment or overpayment of tax made under section 62 or 63 must be made within 4 years of the date the tax return was required and must be made separately from any tax return made to the WRA (if a return is yet to be made anything that could be included in a claim can be done in a tax return anyway).
cy-gb	Mae’r adran hon yn darparu bod rhaid i hawliadau am ymwared rhag asesiad dwbl neu ordaliad treth a wneir o dan adran 62 neu 63 gael eu gwneud o fewn 4 blynedd i’r dyddiad yr oedd yn ofynnol dychwelyd y ffurflen dreth, a bod rhaid iddynt gael eu gwneud ar wahân i unrhyw ffurflen dreth a ddychwelir i ACC (os nad yw ffurflen wedi ei dychwelyd hyd yma gellir gwneud unrhyw beth y gellid ei gynnwys mewn hawliad o fewn ffurflen dreth beth bynnag).

en-gb	Section 79 – The claimant: 
cy-gb	Adran 79 - Yr hawlydd: 

en-gb	partnerships
cy-gb	partneriaethau

en-gb	This section provides that where an overpayment was made on behalf of a partnership, a claim for relief for overpayment can only be made by someone who is nominated to act on behalf of all partners who would have been liable for the tax had the assessment or determination been correct.
cy-gb	Mae’r adran hon yn darparu, pan fo gordaliad wedi ei wneud ar ran partneriaeth, mai dim ond rhywun sydd wedi ei enwebu i weithredu ar ran yr holl bartneriaid a fyddai wedi bod yn agored i’r dreth, pe byddai’r asesiad neu’r dyfarniad wedi bod yn gywir, all wneud hawliad am ymwared rhag gordaliad.

en-gb	Section 80 – Assessment of claimant in connection with claim
cy-gb	Adran 80 – Asesiad o hawlydd mewn cysylltiad â hawliad

en-gb	This section provides that, where a claim for relief for overpaid tax is made, and the grounds for that claim are also grounds for the WRA to make an assessment on the claimant in respect of the tax, then the WRA can disregard certain restrictions on its ability to make an assessment. 
cy-gb	Mae’r adran hon yn darparu, pan wneir hawliad am ymwared rhag treth a ordalwyd, a bod y seiliau ar gyfer yr hawliad hwnnw hefyd yn seiliau i ACC asesu’r hawlydd mewn perthynas â’r dreth, y gall ACC ddiystyru cyfyngiadau penodol ar ei allu i wneud asesiad. 

en-gb	These include disregarding the expiry of a time limit. 
cy-gb	Mae’r rhain yn cynnwys diystyru’r ffaith bod terfyn amser wedi dod i ben. 

en-gb	It also provides that a claim for relief for overpayment is not finally determined until the amount to which it relates is finally determined (e.g. following the result of a review or appeal).
cy-gb	Mae hefyd yn darparu nad yw hawliad am ymwared rhag gordaliad wedi ei ddyfarnu’n derfynol hyd nes y bydd y swm y mae’n ymwneud ag ef wedi ei ddyfarnu’n derfynol (ee yn dilyn canlyniad adolygiad neu apêl).

en-gb	Section 81 – Contract settlements
cy-gb	Adran 81 – Setliadau contract

en-gb	This section applies to section 63 (Claim for relief for overpaid tax etc.) 
cy-gb	Mae’r adran hon yn gymwys i adran 63 (Hawlio ymwared rhag treth a ordalwyd etc.) 

en-gb	in circumstances where an amount paid by way of devolved tax has been paid pursuant to a contract settlement and the person who paid WRA is not the person who was the taxpayer liable for that tax. 
cy-gb	mewn amgylchiadau pan fo swm a dalwyd mewn cysylltiad â threth ddatganoledig wedi ei dalu’n unol â setliad contract ond nad y person a dalodd ACC yw’r trethdalwr a oedd yn agored i dalu’r dreth. 

en-gb	Section 81 sets out the implications on a claim under section 63 of such an arrangement..
cy-gb	Mae adran 81 yn nodi goblygiadau trefniant o’r fath ar hawliad o dan adran 63.

en-gb	12
cy-gb	12

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	PART 4 – INVESTIGATORY POWERS OF WRA 
cy-gb	RHAN 4 – PWERAU YMCHWILIO ACC 

en-gb	Sections 83-85 – Interpretation
cy-gb	Adrannau 83-85 – Dehongli

en-gb	Section 83 sets out the five different types of notices WRA may use to require a person to provide information or a document. 
cy-gb	Mae adran 83 yn nodi pum math gwahanol o hysbysiad y gall ACC eu defnyddio i’w gwneud yn ofynnol i berson ddarparu gwybodaeth neu ddogfen. 

en-gb	Collectively, they are described in the Act as “information notices”. 
cy-gb	Gyda’i gilydd, fe’u disgrifir yn y Ddeddf fel “hysbysiadau gwybodaeth”. 

en-gb	Subsection (2) provides a general rule that WRA may specify or describe the information or documents being sought, in other words an information notice might require a specific document (e.g. a particular contract document) or WRA might require documents of a particular kind or which contain a particular kind of information (e.g. any document containing information relating to a particular transaction).
cy-gb	Mae is-adran (2) yn darparu rheol gyffredinol y caiff ACC bennu neu ddisgrifio’r wybodaeth neu’r dogfennau y mae’n eu ceisio. Mewn geiriau eraill, gallai hysbysiad gwybodaeth wneud dogfen benodol (ee dogfen gontract benodol) yn ofynnol, neu gallai ACC wneud dogfennau o fath arbennig yn ofynnol, neu ddogfennau sy’n cynnwys math arbennig o wybodaeth (ee unrhyw ddogfen sy’n cynnwys gwybodaeth yn ymwneud â thrafodiad penodol).

en-gb	WRA may only exercise its powers under sections 86, 87, 89 or 92 where the information or document requested is required for the purposes of checking a person’s “tax position”. 
cy-gb	Dim ond os yw’r wybodaeth neu’r ddogfen y gofynnir amdani yn ofynnol at ddiben gwirio “sefyllfa dreth” person y caiff ACC arfer ei bwerau o dan adrannau 86, 87, 89 neu 92. 

en-gb	Section 84 sets out the definition of “tax position” for the purpose of references in this Part of the Act. 
cy-gb	Mae adran 84 yn nodi’r diffiniad o “sefyllfa dreth”, at ddiben y cyfeiriadau yn y Rhan hon o’r Ddeddf. 

en-gb	A tax position can include a person‘s past, present and future liability to pay any devolved tax or associated penalties, interest and any other amounts that have been paid or are payable by or to the person relating to devolved tax and also includes claims and notices in connection with the liability to pay any devolved tax. 
cy-gb	Gall sefyllfa dreth gynnwys rhwymedigaeth person yn y gorffennol, ar hyn o bryd ac yn y dyfodol i dalu unrhyw dreth ddatganoledig neu gosbau cysylltiedig, llog ac unrhyw symiau eraill yn ymwneud â threth ddatganoledig a dalwyd neu sy’n daladwy gan y person neu i’r person. Mae hefyd yn cynnwys hawliadau a hysbysiadau mewn cysylltiad â’r rhwymedigaeth i dalu unrhyw dreth ddatganoledig. 

en-gb	It follows therefore that one of these notices can be used in relation to an ongoing enquiry into a tax return or claim or to help WRA in making a WRA determination (see chapter 5 of Part 6) or a WRA assessment (see chapter 6 of that Part). 
cy-gb	Mae’n dilyn felly y gellir defnyddio un o’r hysbysiadau hyn mewn cysylltiad ag ymholiad sy’n mynd rhagddo i ffurflen dreth neu hawliad neu i helpu ACC i wneud dyfarniad (gweler Pennod 5 o Ran 6) neu asesiad ACC (gweler Pennod 6 o’r Rhan honno). 

en-gb	Checking a person’s potential future liability is likely to be a rare occurrence but it may be relevant, for example, in relation to certain types of land transaction which are staged over a long period and in relation to which a tax return might be made before all the liability to tax arises.
cy-gb	Mae’n debyg y bydd gwirio rhwymedigaeth bosibl person yn y dyfodol yn ddigwyddiad anghyffredin ond gall fod yn berthnasol, er enghraifft, mewn perthynas â rhai mathau o drafodiad tir sy’n digwydd dros gyfnod maith, ac y gellid gwneud ffurflen dreth ar eu cyfer cyn bod yr holl rwymedigaeth i dreth yn codi.

en-gb	Section 85 sets out the definition of “carrying on a business”, which includes a business whose activity generates income from land; 
cy-gb	Mae adran 85 yn rhoi’r diffiniad o “redeg busnes”, sy’n cynnwys busnes y mae ei weithgarwch yn creu incwm o dir; 

en-gb	carrying on a profession; 
cy-gb	dilyn proffesiwn; 

en-gb	a charity; 
cy-gb	elusen; 

en-gb	and, the activities of a local authority or any other public authority. 
cy-gb	a gweithgareddau awdurdod lleol neu unrhyw awdurdod cyhoeddus arall. 

en-gb	This is relevant when WRA exercises its powers under section 92 (power to require information to enable a person’s identity to be ascertained), and section 93 (power to obtain contact details for debtors), which may only be exercised where the recipient of the notice has obtained the information in the course of “carrying on a business”.
cy-gb	Mae hyn yn berthnasol pan fo ACC yn arfer ei bwerau o dan adran 92 (p * er i gael gwybodaeth er mwyn gallu cadarnhau pwy yw person), ac adran 93 (p * er i gael manylion cyswllt dyledwyr). Dim ond os yw’r sawl sy’n derbyn yr hysbysiad wedi cael yr wybodaeth wrth “redeg busnes” y gellir arfer y pwerau hyn.

en-gb	Section 86 - Taxpayer notices
cy-gb	Adran 86 – Hysbysiadau trethdalwr

en-gb	This section enables WRA to serve a notice on a person requiring the production of information or documents, provided the requirements in subsection (1) are met and the tribunal has approved the notice (see section 88).
cy-gb	Mae’r adran hon yn galluogi ACC i roi hysbysiad i berson yn ei gwneud yn ofynnol iddo gyflwyno gwybodaeth neu ddogfennau, ar yr amod bod gofynion is-adran (1) wedi eu bodloni a bod y tribiwnlys wedi cymeradwyo’r hysbysiad (gweler adran 88).

en-gb	The requirements in subsection (1) provide that WRA may only issue a notice if:
cy-gb	Mae’r gofynion yn is-adran (1) yn darparu y caiff ACC ddyroddi hysbysiad:

en-gb	it requires the information or a document for the purpose of checking the person’s tax position;
cy-gb	os oes angen yr wybodaeth neu’r ddogfen at ddiben gwirio sefyllfa dreth y person;

en-gb	it is reasonable to require that person to provide the information or document requested; 
cy-gb	os yw’n rhesymol ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth neu’r ddogfen y gofynnir amdani; 

en-gb	and
cy-gb	a

en-gb	the notice does not require information or a document subject to any restrictions set out in Chapter 3 of this Part of the Act.
cy-gb	os nad yw’r hysbysiad yn gwneud gwybodaeth neu ddogfen yn ofynnol sy’n ddarostyngedig i unrhyw gyfyngiadau a nodir ym Mhennod 3 o’r Rhan hon o’r Ddeddf.

en-gb	13
cy-gb	13

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 87 – Third party notices
cy-gb	Adran 87 – Hysbysiadau trydydd parti

en-gb	This section gives WRA the power to issue a notice on a person (the “third party”) requiring the production of information or documents where WRA knows the identity of another person (the “taxpayer”) and wants to check that taxpayer’s tax position. 
cy-gb	Mae’r adran hon yn rhoi’r pŵer i ACC ddyroddi hysbysiad i berson (y “trydydd parti”) yn ei gwneud yn ofynnol iddo ddarparu gwybodaeth neu ddogfennau pan fo ACC yn gwybod pwy yw person arall (y “trethdalwr”) ac eisiau gwirio sefyllfa dreth y trethdalwr hwnnw. 

en-gb	WRA can only issue a notice under this section if the taxpayer has agreed, or the tribunal has approved the notice (see section 88), subject to certain requirements in subsection (1) being met.
cy-gb	Dim ond os yw’r trethdalwr wedi cytuno, neu os yw’r tribiwnlys wedi cymeradwyo’r hysbysiad (gweler adran 88) y caiff ACC ddyroddi hysbysiad o dan yr adran hon, yn ddarostyngedig i fodloni gofynion penodol is-adran (1).

en-gb	WRA may also ask the tribunal to approve a notice under this section that does not name the taxpayer, if the tribunal accepts that having the taxpayer‘s name in the third party notice might seriously prejudice tax assessment or collection. 
cy-gb	Caiff ACC hefyd ofyn i’r tribiwnlys gymeradwyo hysbysiad o dan yr adran hon nad yw’n enwi’r trethdalwr, os yw’r tribiwnlys yn derbyn y gallai enwi’r trethdalwr yn yr hysbysiad trydydd parti niweidio’r gwaith o asesu neu gasglu trethi yn ddifrifol. 

en-gb	Subsection (3) requires the WRA to give a copy of the third party notice to the taxpayer unless the tribunal decides that the WRA has reasonable grounds for believing that doing so might seriously prejudice tax assessment or collection.
cy-gb	Mae is-adran (3) yn ei gwneud yn ofynnol i ACC roi copi o’r hysbysiad trydydd parti i’r trethdalwr oni bai bod y tribiwnlys yn penderfynu bod gan ACC sail resymol dros gredu y gallai gwneud hynny niweidio’r gwaith o asesu neu gasglu trethi yn ddifrifol.

en-gb	Section 88 – Tribunal approval of taxpayer notices and third party notices
cy-gb	Adran 88 – Cymeradwyaeth y tribiwnlys i hysbysiadau trethdalwr a hysbysiadau trydydd parti

en-gb	This section 88 provides the tests the tribunal must apply when it is asked by WRA to approve the issue of a taxpayer notice (section 86) or a third party notice (section 87).
cy-gb	Mae adran 88 yn darparu’r profion y mae’n rhaid i’r tribiwnlys eu cymhwyso pan fydd ACC yn gofyn iddo gymeradwyo dyroddi hysbysiad trethdalwr (adran 86) neu hysbysiad trydydd parti (adran 87).

en-gb	The test the tribunal must apply when deciding whether to approve a taxpayer notice or third party notice will depend on whether the recipient has been told that WRA will be applying for approval.
cy-gb	Bydd y prawf y mae’n rhaid i’r tribiwnlys ei gymhwyso wrth benderfynu a ddylai gymeradwyo hysbysiad trethdalwr neu hysbysiad trydydd parti yn dibynnu ar ba un a ddywedwyd wrth y derbynnydd ai peidio y bydd ACC yn gwneud cais am gymeradwyaeth.

en-gb	If the recipient has not been told that WRA will be applying for tribunal approval, the test provided by subsection (2) applies. 
cy-gb	Os na ddywedwyd wrth y derbynnydd y bydd ACC yn gwneud cais am gymeradwyaeth y tribiwnlys, mae’r prawf a ddarperir gan is-adran (2) yn gymwys. 

en-gb	This requires the tribunal to be satisfied that the requirements for the issue of the notice have been met; and that giving notice of the application might prejudice the assessment or collection of devolved tax.
cy-gb	Mae hyn yn golygu bod rhaid i’r tribiwnlys fod yn fodlon bod y gofynion ar gyfer dyroddi’r hysbysiad wedi eu bodloni ac y gallai rhoi hysbysiad am y cais niweidio’r gwaith o asesu neu gasglu trethi datganoledig.

en-gb	If the recipient has been told that WRA will be applying for tribunal approval, the test provided by subsection (3) applies. 
cy-gb	Os dywedwyd wrth y derbynnydd y bydd ACC yn gwneud cais am gymeradwyaeth y tribiwnlys, mae’r prawf a ddarperir gan is-adran (3) yn gymwys. 

en-gb	As well as requiring the tribunal to be satisfied that the requirements for the issue of the respective notice have been met, the test also requires the tribunal to be satisfied that the recipient of the notice has been told about the information or documents required by WRA, and given an opportunity to make representations about that request to WRA. 
cy-gb	Yn ogystal â bod yn fodlon bod y gofynion ar gyfer dyroddi’r hysbysiad perthnasol wedi eu bodloni, mae’r prawf hefyd yn golygu bod rhaid i’r tribiwnlys fod yn fodlon y dywedwyd wrth y sawl fydd yn derbyn yr hysbysiad am yr wybodaeth neu’r dogfennau sydd eu hangen ar ACC, a’i fod wedi cael cyfle i wneud sylwadau i ACC am y cais hwnnw. 

en-gb	Where representations are made, WRA must provide the tribunal with details of those representations. 
cy-gb	Os gwneir sylwadau, rhaid i ACC roi manylion y sylwadau hynny i’r tribiwnlys. 

en-gb	In the case of a third party notice, the tribunal must be satisfied that the taxpayer who is the subject of the notice has been told by WRA why the information or documents are required.
cy-gb	Yn achos hysbysiad trydydd parti, rhaid i’r tribiwnlys fod yn fodlon bod ACC wedi dweud wrth y trethdalwr sy’n destun yr hysbysiad pam fod yr wybodaeth neu’r dogfennau yn ofynnol.

en-gb	When a recipient has been told that WRA is going to require the information or documents in a formal notice it becomes a criminal offence under section 115 to conceal, destroy or otherwise dispose of the information or documents.
cy-gb	Os dywedwyd wrth dderbynnydd y bydd ACC yn gwneud yr wybodaeth neu’r dogfennau yn ofynnol mewn hysbysiad ffurfiol daw’n drosedd o dan adran 115 i gelu, i ddifa neu fel arall i gael gwared â’r wybodaeth neu’r dogfennau.

en-gb	14
cy-gb	14

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Subsection (4) enables WRA to disapply some of the above requirements where giving notice of the application to the taxpayer or third party might prejudice the assessment or collection of devolved tax. 
cy-gb	Mae is-adran (4) yn galluogi ACC i ddatgymhwyso rhai o’r gofynion uchod pe gallai rhoi hysbysiad am y cais i’r trethdalwr neu’r trydydd parti niweidio’r gwaith o asesu neu gasglu trethi datganoledig. 

en-gb	The tribunal may make such modifications of the notice as it thinks appropriate (for example the tribunal might think it is reasonable for WRA to require some documents but not others and might restrict the scope of the information notice accordingly).
cy-gb	Caiff y tribiwnlys wneud unrhyw addasiadau i’r hysbysiad sy’n briodol yn ei farn (er enghraifft, gallai’r tribiwnlys feddwl ei bod yn rhesymol i ACC wneud rhai o’r dogfennau yn ofynnol, ond nid eraill, a gallai gyfyngu ar gwmpas yr hysbysiad gwybodaeth yn unol â hynny).

en-gb	Section 89 – Power to require information and documents about persons whose identity is not known
cy-gb	Adran 89 – Pŵer i wneud gwybodaeth a dogfennau yn ofynnol am bersonau na wyddys pwy ydynt

en-gb	This section provides that, where the WRA wants to check the tax position of a person or class of persons whose identity it does not know, the WRA may give a notice to a person (an “unidentified third party notice”) requiring them to provide information or produce documents. 
cy-gb	Pan fo ACC eisiau gwirio sefyllfa dreth person neu ddosbarth o bersonau na ŵyr pwy ydyw, mae’r adran hon yn darparu y caiff ACC roi hysbysiad i berson (”hysbysiad trydydd parti anhysbys”) yn ei gwneud yn ofynnol iddo ddarparu gwybodaeth neu gyflwyno dogfennau. 

en-gb	This might occur where WRA has enough information to have grounds for believing a person is liable to tax (for example, WRA knows that a land transaction took place) but it does not yet know the identity of the person involved.
cy-gb	Gallai hyn ddigwydd pan fo digon o wybodaeth gan ACC i fod â sail dros gredu bod person yn agored i dreth (er enghraifft, mae ACC yn gwybod bod trafodiad tir wedi digwydd) ond nad yw’n gwybod eto pwy yw’r person o dan sylw.

en-gb	Notices issued under this section must have been approved by the tribunal beforehand, which can only do so if the conditions in subsection (1)(a) to (c) are met (which are the same as the basic requirements to be met for taxpayer notices and third party notices), and it is satisfied that the WRA is not able to obtain the information or documents from another source. 
cy-gb	Rhaid i hysbysiadau a ddyroddir o dan yr adran hon fod wedi eu cymeradwyo gan y tribiwnlys ymlaen llaw. Dim ond os yw’r amodau yn is-adrannau (1)(a) i (c) wedi eu bodloni (sydd yr un fath â’r gofynion sylfaenol sydd i’w bodloni ar gyfer hysbysiadau trethdalwr a hysbysiadau trydydd parti) y gall wneud hyn, ac os yw’n fodlon nad yw ACC yn gallu cael yr wybodaeth neu’r dogfennau o ffynhonnell arall. 

en-gb	The tribunal must also be satisfied that there are reasonable grounds to believe that the person or persons who are the subject of the notice have failed (or may fail) to comply with the law related to a devolved tax and this has led (or will lead) to serious prejudice to the assessment or collection of devolved tax (in the example given above, WRA might have grounds to believe that the person involved in the land transaction is not going to come forward and make a tax return). 
cy-gb	Rhaid i’r tribiwnlys hefyd fod yn fodlon bod sail resymol dros gredu bod y person neu’r personau sy’n destun yr hysbysiad wedi methu (neu y gallant fethu) â chydymffurfio â’r gyfraith sy’n ymwneud â threth ddatganoledig a bod hyn wedi arwain (neu y bydd yn arwain) at niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol (yn yr enghraifft uchod, gallai ACC fod â sail dros gredu na fydd y person sy’n ymwneud â’r trafodiad tir yn cyflwyno’i hun ac yn dychwelyd ffurflen dreth). 

en-gb	As with section 88, the tribunal may make such modifications of the notice as it thinks appropriate.
cy-gb	Fel yn achos adran 88, caiff y tribiwnlys wneud unrhyw addasiadau i’r hysbysiad sy’n briodol yn ei farn.

en-gb	Sections 90-91 – Requiring information and documents in relation to a group of undertakings or to a partnership
cy-gb	Adrannau 90-91 – Gwneud gwybodaeth a dogfennau yn ofynnol mewn perthynas â grŵp o ymgymeriadau neu am bartneriaeth

en-gb	Section 90 provides arrangements for the issue of third party notices where the WRA wishes to check the tax position of either a parent undertaking or any of its subsidiary undertakings (for example either a parent company and any of its subsidiary companies; 
cy-gb	Mae adran 90 yn darparu trefniadau ar gyfer dyroddi hysbysiadau trydydd parti pan fo ACC eisiau gwirio sefyllfa dreth naill ai riant-ymgymeriad neu unrhyw un neu ragor o’i is-ymgymeriadau (er enghraifft, naill ai riant-gwmni (“parent company”) ac unrhyw un neu ragor o’i is-gwmnïau (“subsidiary companies”); 

en-gb	the detailed meaning of these terms being found in sections 1161-1162 of, and Schedule 7 to, the Companies Act 2006 (c.46)).
cy-gb	mae ystyr manwl y termau hyn i’w weld yn adrannau 1161-1162 o Ddeddf Cwmnïau 2006 (p.46) ac Atodlen 7 iddi).

en-gb	Where WRA issues a notice to any person for the purposes of checking the tax position of a parent undertaking or any one of the subsidiary undertakings, subsection (2) applies. 
cy-gb	Pan fo ACC yn dyroddi hysbysiad i unrhyw berson at ddibenion gwirio sefyllfa dreth rhiant-ymgymeriad neu unrhyw un neu ragor o’r is-ymgymeriadau, mae is-adran (2) yn gymwys. 

en-gb	In these circumstances, WRA may issue a notice if it has the agreement of the parent undertaking, or approval of the tribunal, i.e. the agreement of the parent is treated as also covering any subsidiary.
cy-gb	Yn yr amgylchiadau hyn, caiff ACC ddyroddi hysbysiad os oes ganddo gytundeb y rhiant-ymgymeriad, neu gymeradwyaeth y tribiwnlys, hynny yw, caiff cytundeb y rhiant-ymgymeriad ei drin fel pe bai hefyd yn cynnwys unrhyw is-ymgymeriad.

en-gb	15
cy-gb	15

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Where WRA issues a notice to the parent undertaking for the purposes of checking the tax position of a subsidiary undertaking, subsection (3) applies. 
cy-gb	Pan fo ACC yn dyroddi hysbysiad i’r rhiant-ymgymeriad at ddibenion gwirio sefyllfa dreth is-ymgymeriad, mae is-adran (3) yn gymwys. 

en-gb	In these circumstances, WRA must obtain the tribunal’s approval before issuing the notice. 
cy-gb	Yn yr amgylchiadau hyn, rhaid i ACC sicrhau cymeradwyaeth y tribiwnlys cyn dyroddi’r hysbysiad. 

en-gb	In effect a third party notice issued to a parent in relation to a subsidiary is treated as if it is a taxpayer notice given that the parent controls the subsidiary.
cy-gb	I bob pwrpas caiff hysbysiad trydydd parti a ddyroddir i riant-ymgymeriad mewn perthynas ag is-ymgymeriad ei drin fel pe bai’n hysbysiad trethdalwr a roddir i’r rhiant-ymgymeriad sy’n rheoli’r is-ymgymeriad.

en-gb	The changes made by this section do not apply where WRA issues a notice to one subsidiary undertaking for the purposes of checking the tax position of a fellow subsidiary undertaking. 
cy-gb	Nid yw’r newidiadau a wneir gan yr adran hon yn gymwys pan fo ACC yn dyroddi hysbysiad i un is-ymgymeriad at ddibenion gwirio sefyllfa dreth is-ymgymeriad arall. 

en-gb	In these cases, the notice must be issued in accordance with the procedure set out in section 87. 
cy-gb	Yn yr achosion hyn, rhaid dyroddi’r hysbysiad yn unol â’r weithdrefn a nodir yn adran 87. 

en-gb	But where WRA issues a notice to one subsidiary undertaking for the purposes of checking the tax position of the parent undertaking (and any other subsidiaries) that is a case to which subsection (2).
cy-gb	Ond mewn achos pan fo ACC yn dyroddi hysbysiad i un is-ymgymeriad at ddibenion gwirio sefyllfa dreth y rhiant-ymgymeriad (ac unrhyw is-ymgymeriadau eraill) mae is-adran (2) yn berthnasol.

en-gb	Section 91 provides for arrangements for the issue of a third party notice to someone other than one of the partners where the WRA wishes to check the tax position of two or more persons in a business partnership. 
cy-gb	Mae adran 91 yn darparu’r trefniadau ar gyfer dyroddi hysbysiad trydydd parti i rywun heblaw un o’r partneriaid pan fo ACC yn dymuno gwirio sefyllfa dreth dau neu ragor o bersonau mewn partneriaeth fusnes. 

en-gb	Notices issued under this section should: 
cy-gb	Dylai hysbysiad a ddyroddir o dan yr adran hon: 

en-gb	state its purpose; 
cy-gb	datgan ei ddiben; 

en-gb	and, in normal circumstances include the name of the partnership to whom the notice applies and be copied to at least one of the partners. 
cy-gb	ac mewn amgylchiadau arferol, gynnwys enw’r bartneriaeth y mae’r hysbysiad yn gymwys iddo a chael ei gopïo i o leiaf un o’r partneriaid. 

en-gb	Where tribunal approval is being sought to issue a notice, the tribunal may disapply the requirement to name the taxpayer and issue a copy of the notice if it is satisfied that WRA has grounds to believe that complying with these requirements might negatively affect tax assessment or collection.
cy-gb	Pan geisir cymeradwyaeth y tribiwnlys i ddyroddi hysbysiad, caiff y tribiwnlys ddatgymhwyso’r gofyniad i enwi’r trethdalwr a dyroddi copi o’r hysbysiad os yw’n fodlon bod gan ACC sail dros gredu y gallai cydymffurfio â’r gofynion hyn gael effaith negyddol ar asesu neu gasglu trethi.

en-gb	Section 92 – Power to obtain information to enable a person’s identity to be ascertained
cy-gb	Adran 92 – Pŵer i gael gwybodaeth er mwyn gallu cadarnhau pwy yw person

en-gb	The WRA can, in certain circumstances, issue a notice (an identification notice) to someone requiring them to provide information about a person (either a single person or class of persons) in order to establish a taxpayer’s identity. 
cy-gb	O dan amgylchiadau penodol gall ACC ddyroddi hysbysiad (hysbysiad adnabod) i rywun yn ei gwneud yn ofynnol iddo ddarparu gwybodaeth am berson (naill ai un person neu ddosbarth o bersonau) er mwyn darganfod pwy yw trethdalwr. 

en-gb	The notice can only be issued with the tribunal’s approval. 
cy-gb	Dim ond gyda chymeradwyaeth y tribiwnlys y gellir dyroddi’r hysbysiad. 

en-gb	The WRA may apply for approval without giving notice. 
cy-gb	Gall ACC wneud cais am gymeradwyaeth heb roi rhybudd. 

en-gb	The tribunal may only approve the issue of a notice if it is satisfied that conditions 1 to 6 in subsections (4) to (9) are met. 
cy-gb	Ni chaiff y tribiwnlys gymeradwyo dyroddi hysbysiad oni bai ei fod yn fodlon bod amodau 1 i 6 yn is-adrannau (4) i (9) wedi eu bodloni. 

en-gb	Under this section the WRA may request a taxpayer’s name, last known address, and/or date of birth.
cy-gb	O dan yr adran hon caiff ACC wneud cais am enw trethdalwr, ei gyfeiriad hysbys olaf, a/neu ei ddyddiad geni.

en-gb	While these notices are similar to unidentified third party notices under section 89, the information that may be required is much more limited and WRA does not have to prove that there are grounds to believe that the unidentified person may have failed to comply with the law relating to devolved tax. 
cy-gb	Er bod yr hysbysiadau hyn yn debyg i hysbysiadau trydydd parti anhysbys o dan adran 89, mae’r wybodaeth a all fod yn ofynnol yn fwy cyfyng o lawer ac nid oes raid i ACC brofi bod sail dros gredu y gallai’r person anhysbys fod wedi methu â chydymffurfio â’r gyfraith yn ymwneud â threth ddatganoledig. 

en-gb	In practice this procedure will be used where WRA knows that something has happened which attracts a tax liability (e.g. a land transaction) and wishes to contact the persons involved but does not know their identity. 
cy-gb	Yn ymarferol defnyddir y weithdrefn hon pan fydd ACC yn gwybod bod rhywbeth wedi digwydd sy’n golygu rhwymedigaeth i dreth (ee trafodiad tir) a’i fod yn awyddus i gysylltu â’r personau perthnasol, ond nad yw’n gwybod pwy ydynt. 

en-gb	They may seek to use this power prior to the point where any failure to comply with the law occurs so that they are able to contact the taxpayer to give him or her the opportunity to get their tax affairs in order.
cy-gb	Gall geisio defnyddio’r pŵer hwn cyn y pwynt y bydd unrhyw fethiant i gydymffurfio â’r gyfraith, fel y gall gysylltu â’r trethdalwr a rhoi cyfle iddo roi trefn ar ei faterion treth.

en-gb	Sections 93 - Power to obtain contact details for debtors
cy-gb	Adran 93 – Pŵer i gael manylion cyswllt dyledwyr

en-gb	The WRA may issue a notice (debtor contact notice) requiring a person to provide contact details (a person’s address and any other contact information) for another person if it is satisfied that conditions 1 to 5 in subsections (2) to (6) are met.
cy-gb	Caiff ACC ddyroddi hysbysiad (hysbysiad cyswllt dyledwr) yn ei gwneud yn ofynnol i berson ddarparu manylion cyswllt (cyfeiriad person ac unrhyw wybodaeth gyswllt arall) ar gyfer person arall os yw’n fodlon bod amodau 1 i 5 yn is-adrannau (2) i (6) wedi eu bodloni.

en-gb	16
cy-gb	16

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	This power would be used where WRA needs to contact a person who owes WRA money but who WRA have been unable to get hold of.
cy-gb	Câi’r p * er hwn ei ddefnyddio pe bai ACC angen cysylltu â pherson y mae arian yn ddyledus ganddo i ACC, ond nad yw ACC wedi gallu cael gafael arno.

en-gb	This procedure is not to be used to seek contact details from personal friends or relatives of a debtor. 
cy-gb	Nid yw’r weithdrefn hon i’w dilyn i geisio manylion cyswllt gan gyfeillion personol neu berthnasau dyledwr. 

en-gb	It can only be used if the contact details have been obtained by a person in the course of business (see above). 
cy-gb	Dim ond os yw person wedi cael y manylion cyswllt wrth redeg busnes (gweler uchod) y gellir ei dilyn. 

en-gb	But it cannot be used to ask for contact details of debtors from charities or persons providing services to charities free of charge to the recipient of the service.
cy-gb	Ond ni ellir ei defnyddio i ofyn am fanylion cyswllt dyledwyr gan elusennau neu bersonau sy’n darparu gwasanaethau i elusennau, sy’n ddi-dâl i’r sawl sy’n derbyn y gwasanaeth.

en-gb	Section 94 – Time limit for issuing a tribunal approved information notice
cy-gb	Adran 94 – Terfyn amser ar gyfer dyroddi hysbysiad gwybodaeth a gymeradwywyd gan dribiwnlys

en-gb	This section requires the WRA to issue an information notice which has been approved by the tribunal within 3 months of that approval, or a shorter period if specified by the tribunal.
cy-gb	Mae’r adran hon yn ei gwneud yn ofynnol i ACC ddyroddi hysbysiad gwybodaeth a gymeradwywyd gan y tribiwnlys o fewn 3 mis i’r gymeradwyaeth honno, neu o fewn cyfnod byrrach os pennir un gan y tribiwnlys.

en-gb	Section 95 – Complying with an information notice and Section 96 - producing copies of documents
cy-gb	Adran 95 – Cydymffurfio â hysbysiad gwybodaeth a chyflwyno copïau o ddogfennau ac adran 96 – cyflwyno copïau o ddogfennau

en-gb	Section 95 sets out that a person issued with an information notice must comply with it and provide the required information or documents within a time period, location (which cannot be a place solely used as a dwelling) and in the manner specified in the information notice. 
cy-gb	Mae adran 95 yn nodi bod rhaid i berson y dyroddir hysbysiad gwybodaeth iddo gydymffurfio â’r hysbysiad a darparu’r wybodaeth ofynnol neu’r dogfennau gofynnol o fewn cyfnod, mewn lleoliad (na all fod yn rhywle a ddefnyddir fel annedd yn unig) ac yn y modd a bennir yn yr hysbysiad gwybodaeth. 

en-gb	As a public body, WRA must act reasonably when specifying the time, location and manner or production. 
cy-gb	Fel corff cyhoeddus, rhaid i ACC ymddwyn yn rhesymol wrth bennu’r amser, y lleoliad a’r dull cyflwyno. 

en-gb	The duty to comply with the information notice is suspended where the recipient has requested a review of the notice or made an appeal against it. 
cy-gb	Caiff y ddyletswydd i gydymffurfio â’r hysbysiad gwybodaeth ei hatal os yw’r derbynnydd wedi gofyn am adolygiad o’r hysbysiad neu wedi apelio yn ei erbyn. 

en-gb	A person may be liable to a penalty under Chapter 5 of Part 5 of the Act where that person fails to comply with an information notice.
cy-gb	Gall person fod yn agored i gosb o dan Bennod 5 o Ran 5 o’r Ddeddf os yw’r person hwnnw’n methu â chydymffurfio â hysbysiad gwybodaeth.

en-gb	Section 96 provides that where an information notice requires the person to produce a document, the person may comply by producing a copy of the original document (unless the notice specifically requests the original, or within 6 months of the copy being produced WRA subsequently requests it). 
cy-gb	Pan fo hysbysiad gwybodaeth yn ei gwneud yn ofynnol i’r person gyflwyno dogfen, mae adran 96 yn darparu y gall y person gydymffurfio drwy gyflwyno copi o’r ddogfen wreiddiol (oni bai bod yr hysbysiad yn gofyn yn benodol am y ddogfen wreiddiol, neu os yw ACC yn gofyn am y ddogfen wreiddiol o fewn 6 mis i gyflwyno’r copi). 

en-gb	This is subject to any conditions imposed by regulations made by the Welsh Ministers.
cy-gb	Mae hyn yn ddarostyngedig i unrhyw amodau a osodir gan reoliadau a wneir gan Weinidogion Cymru.

en-gb	Sections 97-99 - Information notices: 
cy-gb	Adrannau 97-99 – Hysbysiadau gwybodaeth: 

en-gb	general restrictions and protection for journalistic material and personal records
cy-gb	cyfyngiadau cyffredinol ac amddiffyniad ar gyfer deunydd newyddiadurol a chofnodion personol

en-gb	Section 97 provides some general restrictions on information notices, including that a person is required to produce a document only if it is in their possession or power. 
cy-gb	Mae adran 97 yn darparu rhai cyfyngiadau cyffredinol ar hysbysiadau gwybodaeth, gan gynnwys mai dim ond os yw’r ddogfen yn ei feddiant neu os yw hynny o fewn ei b * er y mae’n ofynnol i berson gyflwyno dogfen. 

en-gb	Furthermore, an information notice may not require a person to produce a document if the whole of it originates more than six years before the date of the notice, unless the notice is issued with the approval of the tribunal. 
cy-gb	At hynny, ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson gyflwyno dogfen os yw’r ddogfen gyfan wedi ei chreu dros 6 mlynedd cyn dyddiad yr hysbysiad, oni bai bod yr hysbysiad yn cael ei ddyroddi gyda chymeradwyaeth y tribiwnlys. 

en-gb	An information notice issued to check the tax position of someone who has died cannot be given more than four years after the death.
cy-gb	Ni chaniateir rhoi hysbysiad gwybodaeth a ddyroddir i wirio sefyllfa dreth rhywun sydd wedi marw dros 4 blynedd ar ôl y farwolaeth.

en-gb	17
cy-gb	17

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Subsection (4) provides that an information notice may not require a person to provide information or a document (part or full) where it relates to an ongoing review or appeal in relation to any tax (whether or not the tax is a “devolved tax”). 
cy-gb	Mae is-adran (4) yn darparu na chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson ddarparu gwybodaeth na dogfen (lawn neu rannol) os yw’n ymwneud ag adolygiad sy’n mynd rhagddo neu apêl sy’n mynd rhagddi mewn perthynas ag unrhyw dreth (boed y dreth yn “dreth ddatganoledig” ai peidio). 

en-gb	For example, if HMRC is conducting an enquiry into a person’s self-assessment income tax return, WRA cannot require information in relation to the same person’s devolved tax position if the information also relates to HMRC’s enquiry.
cy-gb	Er enghraifft, os yw CThEM yn cynnal ymholiad i ffurflen hunanasesiad treth incwm person, ni all ACC wneud gwybodaeth yn ofynnol mewn perthynas â sefyllfa’r un person o ran treth ddatganoledig os yw’r wybodaeth hefyd yn ymwneud ag ymholiad CThEM.

en-gb	Section 98 provides that WRA cannot require a person to provide material created, acquired or otherwise in someone’s possession for the purposes of journalism and section 99 provides protection for personal records, such as medical records. 
cy-gb	Mae adran 98 yn darparu na all ACC ei gwneud yn ofynnol i berson ddarparu deunydd sydd wedi ei greu, ei gaffael neu sydd fel arall ym meddiant rhywun at ddibenion newyddiaduraeth ac mae adran 99 yn darparu amddiffyniad ar gyfer cofnodion personol, megis cofnodion meddygol. 

en-gb	However, subsection (2) of section 99 makes clear that WRA may still require information or a document where it is possible to provide the information or document by omitting the personal record (e.g. by redacting or removing those parts of the document).
cy-gb	Ond mae is-adran (2) o adran 99 yn ei gwneud yn glir y gall ACC wneud gwybodaeth neu ddogfen yn ofynnol o hyd os oes modd darparu’r wybodaeth neu’r ddogfen drwy hepgor y cofnod personol (ee drwy ddileu neu guddio’r rhannau hynny o’r ddogfen).

en-gb	Section 100 - Taxpayer notices following a tax return
cy-gb	Adran 100 – Hysbysiadau trethdalwr ar ôl dychwelyd ffurflen dreth

en-gb	This section sets out restrictions on when taxpayer notices may be given. 
cy-gb	Mae’r adran hon yn nodi cyfyngiadau ar ba bryd y gellir rhoi hysbysiadau trethdalwr. 

en-gb	A taxpayer notice cannot be given in relation to a transaction or an accounting period (to check the tax position for those) where a person has made a tax return in relation to that transaction or accounting period. 
cy-gb	Ni ellir rhoi hysbysiad trethdalwr mewn perthynas â thrafodiad neu gyfnod cyfrifo (i wirio eu sefyllfa dreth) pan fo person wedi dychwelyd ffurflen dreth mewn perthynas â’r trafodiad neu’r cyfnod cyfrifo hwnnw. 

en-gb	If WRA wishes to check the tax position in relation to the tax return it should open an enquiry into the return (see chapter 4 of Part 3).
cy-gb	Os yw ACC am wirio’r sefyllfa dreth mewn perthynas â’r ffurflen dreth dylai gychwyn ymholiad i’r ffurflen (gweler Pennod 4 o Ran 3).

en-gb	However, a taxpayer notice could be given where a notice of enquiry had been given and the enquiry was not completed (in other words the notice is part of the conduct of the enquiry) or where the WRA suspected an issue with the assessed tax liability (including any reliefs) for the transaction or accounting period (in other words the notice is part of the work WRA does in making a WRA determination or WRA assessment).
cy-gb	Gellid rhoi hysbysiad trethdalwr, fodd bynnag, pan roddwyd hysbysiad ymholiad ac nad yw’r ymholiad wedi ei gwblhau (mewn geiriau eraill mae’r hysbysiad yn rhan o gynnal yr ymholiad) neu pan fo ACC yn amau bod problem o ran y rhwymedigaeth i dreth a aseswyd (gan gynnwys unrhyw ymwaredau) ar gyfer y trafodiad neu’r cyfnod treth (mewn geiriau eraill mae’r hysbysiad yn rhan o waith ACC wrth wneud dyfarniad ACC neu asesiad ACC).

en-gb	Subsection (6) means that these restrictions apply to all the partners in a partnership when at least one of them has made a tax return (but only in respect of their role as partners).
cy-gb	Mae is-adran (6) yn golygu bod y cyfyngiadau hyn yn gymwys i’r holl bartneriaid mewn partneriaeth pan fo o leiaf un ohonynt wedi dychwelyd ffurflen dreth (ond dim ond mewn cysylltiad â’u rôl fel partneriaid).

en-gb	Sections 101-102 - Protection for privileged communications between legal advisers and clients and for tax advisers and auditors
cy-gb	Adrannau 101-102 – Amddiffyniad ar gyfer gohebiaeth freintiedig rhwng cynghorwyr cyfreithiol a chleientiaid ac ar gyfer cynghorwyr treth ac archwilwyr

en-gb	Section 101 provides that information notices do not require a person to provide or produce information or documents that are legally privileged. 
cy-gb	Mae adran 101 yn darparu nad yw hysbysiadau gwybodaeth yn ei gwneud yn ofynnol i berson ddarparu na chyflwyno gwybodaeth na dogfennau sy’n gyfreithiol freintiedig. 

en-gb	This refers to information or documents that benefit from the confidentiality that arises between a professional legal adviser and a client. 
cy-gb	Mae hyn yn cyfeirio at wybodaeth neu ddogfennau sy’n manteisio ar y cyfrinachedd sy’n bodoli rhwng cynghorwr cyfreithiol proffesiynol a chleient. 

en-gb	The Welsh Ministers have a power to make provision by regulations for the tribunal to resolve disputes as to whether or not information or documents are privileged. 
cy-gb	Mae gan Weinidogion Cymru bŵer i wneud darpariaeth drwy reoliadau i’r tribiwnlys ddatrys anghydfodau o ran pa un a yw gwybodaeth neu ddogfennau yn freintiedig ai peidio. 

en-gb	Such regulations are subject to the negative procedure.
cy-gb	Mae rheoliadau o’r fath yn ddarostyngedig i’r weithdrefn negyddol.

en-gb	Section 102(1) provides that an information notice does not require a tax adviser to provide information or documents about tax advice given to a client.
cy-gb	Mae adran 102(1) yn darparu nad yw hysbysiad gwybodaeth yn ei gwneud yn ofynnol i gynghorwr treth ddarparu gwybodaeth na dogfennau am gyngor ar dreth a roddwyd i gleient.

en-gb	18
cy-gb	18

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Subsection (2) defines “relevant communication” and “tax adviser” for the purposes of this section. 
cy-gb	Mae is-adran (2) yn diffinio “gohebiaeth berthnasol” a “cynghorwr treth” at ddibenion yr adran hon. 

en-gb	A person is a “tax adviser” where that person gives advice to another person about their “tax affairs” (whether or not that tax is a “devolved tax”).
cy-gb	Mae person yn “gynghorwr treth” os yw’r person hwnnw yn rhoi cyngor i berson arall am ei “faterion treth” (pa un a yw’r dreth honno yn “dreth ddatganoledig” ai peidio).

en-gb	Subsection (3) provides that an information notice does not require a person appointed as an auditor under any piece of legislation to provide certain information or documents related to that function.
cy-gb	Mae is-adran (3) yn darparu nad yw hysbysiad gwybodaeth yn ei gwneud yn ofynnol i berson a benodwyd yn archwilydd o dan unrhyw ddarn o ddeddfwriaeth ddarparu gwybodaeth benodol na dogfennau penodol sy’n gysylltiedig â’r swyddogaeth honno.

en-gb	However, these provisions are subject to subsections (4) to (7), which limits the scope of the protection in some circumstances. 
cy-gb	Fodd bynnag, mae’r darpariaethau hyn yn ddarostyngedig i is-adrannau (4) i (7), sy’n cyfyngu ar gwmpas yr amddiffyniad mewn rhai amgylchiadau. 

en-gb	Subsection (4) provides that WRA may require a tax accountant to provide explanatory material which has been provided to a client in connection with information or documents provided to WRA. 
cy-gb	Mae is-adran (4) yn darparu y gall ACC ei gwneud yn ofynnol i gyfrifydd treth ddarparu deunydd esboniadol a ddarparwyd i gleient mewn cysylltiad â gwybodaeth neu ddogfennau a ddarparwyd i ACC. 

en-gb	Subsection (5) provides that the protection does not apply to requests made under section 89 for information showing the identity or address of the unknown person.
cy-gb	Mae is-adran (5) yn darparu nad yw’r amddiffyniad yn gymwys i geisiadau a wneir o dan adran 89 am wybodaeth sy’n dangos pwy yw person anhysbys, neu ei gyfeiriad.

en-gb	Section 103 – Power to inspect business premises
cy-gb	Adran 103 – Pŵer i archwilio mangre busnes

en-gb	Section 103 provides that the WRA can enter a business premises and inspect the premises (including business assets and documents that are on the premises) to check a person‘s tax position. 
cy-gb	Mae adran 103 yn darparu y gall ACC fynd i fangre busnes a’i harchwilio (gan gynnwys archwilio asedau busnes a dogfennau sydd yn y fangre) er mwyn gwirio sefyllfa dreth person. 

en-gb	Such an inspection can only be carried out with either the agreement of the occupier of the premises or with the approval of the tribunal.
cy-gb	Dim ond os cafwyd cytundeb meddiannydd y fangre neu gymeradwyaeth y tribiwnlys y gellir cynnal archwiliad o’r fath.

en-gb	Subsection (3) provides for the time of an inspection, which permits WRA to undertake an inspection at any time it has agreed with the occupier or at a reasonable time if the inspection has been approved by the tribunal. 
cy-gb	Mae is-adran (3) yn darparu ar gyfer amser cynnal archwiliad, sy’n caniatáu i ACC gynnal archwiliad unrhyw bryd a gytunwyd rhyngddo a’r meddiannydd neu ar adeg resymol os cymeradwywyd yr archwiliad gan y tribiwnlys. 

en-gb	If WRA has not obtained the occupier’s agreement, it must give the occupier notice of the inspection 7 days before it is due to take place, unless the tribunal is satisfied that giving such notice would seriously prejudice tax collection or assessment.
cy-gb	Os nad yw ACC wedi cael cytundeb y meddiannydd, rhaid iddo roi hysbysiad i’r meddiannydd am yr archwiliad 7 niwrnod cyn y bydd yn digwydd, oni bai bod y tribiwnlys yn fodlon y byddai rhoi hysbysiad o’r fath yn niweidio’r gwaith o gasglu neu asesu trethi yn ddifrifol.

en-gb	If an inspection has been approved by the tribunal, the notice issued to the occupier must say so. 
cy-gb	Os yw’r tribiwnlys wedi cymeradwyo archwiliad, rhaid i’r hysbysiad a ddyroddir i’r meddiannydd ddweud hynny. 

en-gb	This requirement is relevant because a person will only be liable to a penalty as described in Chapter 5 of Part 5 where the inspection has tribunal approval.
cy-gb	Mae’r gofyniad hwn yn berthnasol oherwydd dim ond os yw’r tribiwnlys wedi cymeradwyo’r archwiliad y bydd person yn agored i gosb fel y disgrifir ym Mhennod 5 o Ran 5.

en-gb	The WRA are not permitted to enter or inspect any part of premises that are used solely as a dwelling.
cy-gb	Nid oes gan ACC hawl i fynd i unrhyw ran o fangre a ddefnyddir fel annedd yn unig, na’i harchwilio.

en-gb	19
cy-gb	19

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 104 – Carrying out inspections under section 103: 
cy-gb	Adran 104 – Cynnal archwiliadau o dan adran 103: 

en-gb	further provision
cy-gb	darpariaeth bellach

en-gb	121. 
cy-gb	121. 

en-gb	This section provides further powers available to a WRA inspector when carrying out an inspection of business premises under section 103. 
cy-gb	Mae’r adran hon yn darparu pwerau pellach sydd ar gael i archwilydd ACC wrth gynnal archwiliad o fangre busnes o dan adran 103. 

en-gb	These include: 
cy-gb	Mae’r rhain yn cynnwys: 

en-gb	taking any other person(s) with them onto the premises (including a police officer where it is believed that the inspection may be seriously obstructed); 
cy-gb	mynd ag unrhyw berson arall neu bersonau eraill gydag ef i’r fangre (gan gynnwys swyddog yr heddlu os credir y caiff yr archwiliad ei rwystro’n ddifrifol); 

en-gb	examining or investigating anything considered necessary in the circumstances of the inspection; 
cy-gb	archwilio neu ymchwilio i unrhyw beth a ystyrir yn angenrheidiol o dan amgylchiadau’r archwiliad; 

en-gb	directing that the premises (or any part of the premises) be left undisturbed for as long as is reasonably necessary for the purposes of any examination or investigation; 
cy-gb	rhoi cyfarwyddyd bod y fangre (neu unrhyw ran o’r fangre) yn cael ei gadael fel y mae cyhyd ag y bo’n rhesymol angenrheidiol at ddibenion unrhyw archwiliad neu ymchwiliad; 

en-gb	the power to take samples of materials from the premises, including by experimental borings or other works or the installation and maintenance of monitoring or other apparatus on the premises.
cy-gb	y p * er i gymryd samplau o ddeunyddiau o’r fangre, gan gynnwys drwy dyllu tyllau arbrofol neu wneud gwaith arall neu drwy osod a chynnal offer monitro neu gyfarpar arall yn y fangre.

en-gb	Section 105 – Carrying out inspections under section 103: 
cy-gb	Adran 105 – Cynnal archwiliadau o dan adran 103: 

en-gb	use of equipment and materials
cy-gb	defnyddio offer a deunyddiau

en-gb	122. 
cy-gb	122. 

en-gb	This section provides WRA with supplementary powers it may exercise when undertaking an inspection under section 103 and may be most relevant when WRA is exercising the additional powers in section 104.
cy-gb	Mae’r adran hon yn darparu pwerau ategol i ACC, y gall eu harfer wrth gynnal archwiliad o dan 103. Efallai fod hyn yn fwyaf perthnasol pan fo ACC yn arfer y pwerau ychwanegol yn adran 104.

en-gb	123. 
cy-gb	123. 

en-gb	Subsection (1) provides WRA with the power to take equipment or materials required for the inspection on to the business premises. 
cy-gb	Mae is-adran (1) yn rhoi’r p * er i ACC fynd ag offer neu ddeunyddiau sydd eu hangen ar gyfer yr archwiliad i’r fangre busnes. 

en-gb	The power can only be exercised:
cy-gb	Dim ond fel a ganlyn y gellir arfer y p * er:

en-gb	at a time agreed to by the occupier (agreement to the inspection itself does not necessarily include agreement to bringing equipment or materials, the occupier can refuse at that point and WRA would then have to seek the tribunal’s approval to proceed, see section 108)
cy-gb	ar adeg a gytunwyd â’r meddiannydd (nid yw cytuno i’r archwiliad ei hun yn cynnwys, o angenrheidrwydd, gytuno i ddod ag offer neu ddeunyddiau yno, ac fe all y meddiannydd wrthod bryd hynny ac yna byddai’n rhaid i ACC geisio cymeradwyaeth y tribiwnlys i fwrw ymlaen, gweler adran 108);

en-gb	if a notice was issued informing the occupier at least 7 days in advance of the inspection; 
cy-gb	os dyroddwyd hysbysiad yn rhoi gwybod i’r meddiannydd o leiaf 7 niwrnod cyn yr archwiliad; 

en-gb	or
cy-gb	neu

en-gb	where it is deemed by the WRA that there are reasonable grounds for believing that giving advance notice that the power will be exercised would seriously prejudice the assessment or collection of tax, in which case notice must be provided at the time that the equipment or materials are taken onto the premises.
cy-gb	os yw ACC o’r farn fod sail resymol dros gredu y byddai rhoi hysbysiad ymlaen llaw y bydd y p * er yn cael ei arfer yn niweidio’r gwaith o asesu neu gasglu trethi yn ddifrifol. Yn yr achos hwnnw, rhaid darparu hysbysiad pan eir â’r offer neu’r deunyddiau i’r fangre.

en-gb	124. 
cy-gb	124. 

en-gb	Subsections (4) to (6) set out the requirements of a notice. 
cy-gb	Mae is-adrannau (4) i (6) yn nodi gofynion hysbysiad. 

en-gb	If the inspection, or use of equipment or materials, has been approved by the tribunal, the notice issued to the occupier must say so. 
cy-gb	Os yw’r tribiwnlys wedi cymeradwyo’r archwiliad, neu’r defnydd o offer neu ddeunyddiau, rhaid i’r hysbysiad a ddyroddir i’r meddiannydd ddweud hynny. 

en-gb	This requirement is relevant because a person will only be liable to a penalty as described in Chapter 5 of Part 5 where the inspection has tribunal approval.
cy-gb	Mae’r gofyniad hwn yn berthnasol oherwydd dim ond os yw’r archwiliad wedi ei gymeradwyo gan y tribiwnlys y bydd person yn agored i gosb fel y disgrifir ym Mhennod 5 o Ran 5.

en-gb	Section 106 – Power to inspect premises or property for valuation etc.
cy-gb	Adran 106 – Pŵer i archwilio mangre neu eiddo er mwyn prisio etc.

en-gb	125. 
cy-gb	125. 

en-gb	Section 106 provides that the WRA may enter and inspect premises and any property on the premises for the purpose of valuing, measuring or determining the character of the premises if it is required for the purposes of checking a person‘s tax position. 
cy-gb	Mae adran 106 yn darparu y caiff ACC fynd i’r fangre a’i harchwilio, yn ogystal ag archwilio unrhyw eiddo yn y fangre, at ddiben prisio, mesur neu bennu cymeriad y fangre os yw hynny’n ofynnol at ddibenion gwirio sefyllfa dreth person. 

en-gb	Unlike inspections under section 103, this power can be used in relation to dwellings (which will be relevant for example where taxes involve land transactions).
cy-gb	Yn wahanol i archwiliadau o dan adran 103, gellir defnyddio’r p * er hwn mewn perthynas ag anheddau (a fydd yn berthnasol er enghraifft pan fo trethi’n ymwneud â thrafodiadau tir).

en-gb	126. 
cy-gb	126. 

en-gb	Such an inspection can only be carried out with either the agreement of the occupier (or a person who is in charge of the premises if the occupier cannot be identified), or the approval of the tribunal, (provided the occupier or person in charge has been given at least 7 days notice of the inspection).
cy-gb	Dim ond ar ôl cael cytundeb y meddiannydd (neu berson sy’n gyfrifol am y fangre os na ellir dweud pwy yw’r meddiannydd), neu gymeradwyaeth y tribiwnlys (ar yr amod bod y meddiannydd neu’r person cyfrifol wedi cael o leiaf 7 niwrnod o rybudd o’r archwiliad) y gellir cynnal archwiliad o’r fath.

en-gb	20
cy-gb	20

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	The power does not give a right to WRA to physically force entry or to search.
cy-gb	Nid yw’r pŵer yn rhoi hawl i ACC ddefnyddio grym corfforol i fynd i’r fangre nac i chwilio.

en-gb	Subsections (5) and (6) specify the requirements of a notice issued under subsections (2)(b) or (3)(b). 
cy-gb	Mae is-adrannau (5) a (6) yn pennu gofynion hysbysiad a ddyroddir o dan is-adrannau (2)(b) neu (3)(b). 

en-gb	Subsection (7) provides for any other person(s) to accompany the person carrying out the inspection where they consider it necessary to have assistance with undertaking valuation, measurement or determination.
cy-gb	Mae is-adran (7) yn darparu y caiff unrhyw berson arall neu bersonau eraill fynd gyda’r person sy’n cynnal yr archwiliad os yw o’r farn bod angen hynny er mwyn cael cymorth i gynnal prisiad, i fesur neu i bennu cymeriad y fangre.

en-gb	Section 107 – Producing authorisation to carry out inspections
cy-gb	Adran 107 – Dangos awdurdodiad i gynnal archwiliadau

en-gb	Section 107 provides for an occupier of premises being inspected or other person who appears to the inspector to be in charge or in control of the premises to ask to see evidence of authority to carry out the inspection. 
cy-gb	Mae adran 107 yn darparu i feddiannydd mangre sy’n cael ei harchwilio neu berson arall yr ymddengys i’r archwilydd ei fod yn gyfrifol am y fangre neu’n rheoli’r fangre ofyn am weld tystiolaeth o awdurdod i gynnal yr archwiliad. 

en-gb	Where this is not produced the inspection must be stopped until such time as the evidence is provided.
cy-gb	Os na chaiff ei dangos rhaid dod â’r archwiliad i ben hyd nes y darperir y dystiolaeth.

en-gb	Section 108 – Approval of tribunal for inspection of premises
cy-gb	Adran 108 – Cymeradwyaeth y tribiwnlys i archwilio mangre

en-gb	Section 108 provides that WRA can ask the tribunal to approve an inspection under sections 103 or 106 or the exercise of powers under 104 or 105 in relation to an inspection under section 103.
cy-gb	Mae adran 108 yn darparu y gall ACC ofyn i’r tribiwnlys gymeradwyo archwiliad o dan adrannau 103 neu 106 neu arfer pwerau o dan adrannau 104 neu 105 mewn perthynas ag archwiliad o dan adran 103.

en-gb	The tribunal’s approval of an inspection under section 103 includes approval to exercise any of the powers in sections 104 and 106. 
cy-gb	Mae cymeradwyaeth y tribiwnlys i archwiliad o dan adran 103 yn cynnwys cymeradwyaeth i arfer unrhyw un neu ragor o’r pwerau yn adrannau 104 a 106. 

en-gb	But as referred to above, where an occupier agrees to an inspection under section 103, the occupier may reserve the right not to agree to the exercise of any of the powers in sections 104 or 105. 
cy-gb	Ond fel y soniwyd uchod, pan fo meddiannydd yn cytuno i archwiliad o dan adran 103, caiff y meddiannydd gadw’r hawl i beidio â chytuno i unrhyw un neu ragor o’r pwerau yn adrannau 104 neu 105 gael eu harfer. 

en-gb	In those cases WRA would need to seek tribunal approval for the exercise of the powers.
cy-gb	Yn yr achosion hynny byddai angen i ACC geisio cymeradwyaeth y tribiwnlys er mwyn arfer y pwerau.

en-gb	The application to the tribunal can be made without notice and in such circumstances the tribunal must satisfy itself that the sending of a notice of the application might have prejudiced the assessment or collection of devolved tax.
cy-gb	Gellir gwneud cais i’r tribiwnlys heb hysbysiad ac yn yr amgylchiadau hynny rhaid i’r tribiwnlys fodloni ei hun y gallai anfon hysbysiad am y cais fod wedi niweidio’r gwaith o asesu neu gasglu trethi datganoledig.

en-gb	In approving an inspection under section 103 the tribunal must be satisfied the inspection of the business premises or powers to be exercised are required for the purposes of checking a person’s tax position.
cy-gb	Wrth gymeradwyo archwiliad o dan adran 103 rhaid i’r tribiwnlys fod yn fodlon bod archwilio’r fangre busnes neu arfer y pwerau yn ofynnol at ddibenion gwirio sefyllfa dreth person.

en-gb	In approving an inspection under section 106 the tribunal has to be satisfied that WRA gave both the person whose tax position is being checked and the occupier (if different and capable of being identified) a reasonable opportunity to make representations to the WRA and WRA must give a summary of any representations to the tribunal.
cy-gb	Wrth gymeradwyo archwiliad o dan adran 106 rhaid i’r tribiwnlys fod yn fodlon bod ACC wedi rhoi cyfle rhesymol i’r person y mae ei sefyllfa dreth yn cael ei gwirio a’r meddiannydd (os yw’n wahanol ac os gellir dweud pwy ydyw) wneud sylwadau i ACC, a rhaid i ACC roi crynodeb o unrhyw sylwadau i’r tribiwnlys.

en-gb	Subsection (7) requires the WRA to carry out an inspection no later than 3 months after the tribunal’s approval or within any shorter period as specified by the tribunal.
cy-gb	Mae is-adran (7) yn ei gwneud yn ofynnol i ACC gynnal archwiliad yn ddim hwyrach na 3 mis ar ôl cymeradwyaeth y tribiwnlys neu o fewn unrhyw gyfnod byrrach a bennir gan y tribiwnlys.

en-gb	Section 109 – Power to mark assets and to record information
cy-gb	Adran 109 – Pŵer i farcio asedau a chofnodi gwybodaeth

en-gb	Section 109 provides that while inspecting premises, business assets or documents (for valuation and/or for checking a tax position), assets can be marked to show that they have been inspected and relevant information can be obtained and recorded.
cy-gb	Mae adran 109 yn darparu y gellir marcio asedau wrth archwilio mangre, asedau busnes neu ddogfennau (er mwyn prisio a/neu wirio sefyllfa dreth), i ddangos eu bod wedi eu harchwilio. Gellir cael a chofnodi gwybodaeth berthnasol hefyd.

en-gb	21
cy-gb	21

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 110 – Restriction on inspection of documents
cy-gb	Adran 110 – Cyfyngiad ar archwilio dogfennau

en-gb	This section applies the restrictions contained in Chapters 2 and 3 of this Part of the Act so that WRA cannot inspect any document during the course of an inspection if WRA would have been restricted by Chapters 2 or 3 from requesting the same document using an information notice.
cy-gb	Mae’r adran hon yn gymwys i’r cyfyngiadau sydd ym Mhennodau 2 a 3 o’r Rhan hon o’r Ddeddf fel na all ACC archwilio unrhyw ddogfen yn ystod archwiliad pe byddai ACC wedi ei gyfyngu gan Bennod 2 neu 3 rhag gofyn am yr un ddogfen gan ddefnyddio hysbysiad gwybodaeth.

en-gb	Section 111 - Interpretation
cy-gb	Adran 111 - Dehongli

en-gb	Section 111 provides an interpretation of the expressions used in this Part of the Act. 
cy-gb	Mae adran 111 yn rhoi dehongliad o’r ymadroddion a ddefnyddir yn y Rhan hon o’r Ddeddf. 

en-gb	The definitions of “business assets”, “business documents” and “business premises” are tied to the definition of “carrying on a business” in section 85. 
cy-gb	Mae’r diffiniadau o “asedau busnes”, “dogfennau busnes” a “mangre busnes” yn gysylltiedig â’r diffiniad o “redeg busnes” yn adran 85. 

en-gb	“Premises” is defined broadly so as to ensure WRA is able to inspect any type of property that it might need to inspect under this Chapter.
cy-gb	Diffinnir “mangre” yn eang er mwyn sicrhau bod ACC yn gallu archwilio unrhyw fath o fangre y gall fod angen iddo’i harchwilio o dan y Bennod hon.

en-gb	Section 112-113 – Further investigatory powers
cy-gb	Adrannau 112-113 – Pwerau ymchwilio pellach

en-gb	Section 112 provides a power to WRA to copy, make extracts from and remove documents. 
cy-gb	Mae adran 112 yn rhoi p * er i ACC gopïo dogfennau, cymryd dyfyniadau ohonynt a mynd â hwy ymaith. 

en-gb	The WRA may also retain the document for a reasonable period of time. 
cy-gb	Caiff ACC hefyd gadw’r ddogfen am gyfnod rhesymol. 

en-gb	This allows items to be removed for consideration or cross referencing against other documents. 
cy-gb	Mae hyn yn golygu y gellir mynd ag eitemau ymaith i’w hystyried neu er mwyn croesgyfeirio yn erbyn dogfennau eraill. 

en-gb	Where this happens, subsection (3) allows the person who produced the document to request a receipt for it and a copy of it without charging the person for the costs for doing so. 
cy-gb	Pan ddigwydd hyn, mae is-adran (3) yn caniatáu i’r person a gyflwynodd y ddogfen ofyn am dderbynneb amdani a chopi ohoni heb godi tâl ar y person am wneud hynny. 

en-gb	The power to remove documents will normally be exercised with the taxpayer’s agreement as it does not amount to a right to seize documents. 
cy-gb	Fel arfer caiff y p * er i fynd â dogfennau ymaith ei arfer gyda chytundeb y trethdalwr gan nad yw’n gyfystyr â hawl i atafaelu dogfennau. 

en-gb	Subsection (5) provides that where a document that has been removed is lost or damaged, the WRA is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.
cy-gb	Mae is-adran (5) yn darparu, os caiff dogfen yr aed â hi ymaith ei cholli neu ei niweidio, fod ACC yn agored i ddigolledu perchennog y ddogfen am unrhyw dreuliau yr aed iddynt yn rhesymol i gael dogfen arall yn ei lle neu i’w hatgyweirio.

en-gb	Section 113 applies to any provision of this Act that requires a person to produce documents or where the WRA is permitted to inspect, copy or remove documents. 
cy-gb	Mae adran 113 yn gymwys i unrhyw ddarpariaeth yn y Ddeddf hon sy’n ei gwneud yn ofynnol i berson gyflwyno dogfennau neu pan fo gan ACC ganiatâd i archwilio neu gopïo dogfennau, neu i fynd â dogfennau ymaith. 

en-gb	The section is primarily concerned with ensuring WRA is able to access information or documents stored in electronic form.
cy-gb	Mae’r adran yn ymwneud yn bennaf â sicrhau bod ACC yn gallu cael gafael ar wybodaeth neu ddogfennau sydd wedi eu storio yn electronig.

en-gb	Subsection (3) allows the WRA at a reasonable time to obtain access to, inspect, and check the operation of any computer or other apparatus used in connection with a a document that someone is required to produce or which may be inspected, copied or removed by the WRA. 
cy-gb	Mae is-adran (3) yn caniatáu i ACC, ar adeg resymol, gael mynediad, archwilio a gwirio gweithrediad unrhyw gyfrifiadur neu gyfarpar arall a ddefnyddiwyd mewn cysylltiad â dogfen y mae’n ofynnol i rywun ei chyflwyno neu y gall ACC ei harchwilio, ei chopïo neu fynd â hi ymaith. 

en-gb	Subsection (5) allows the WRA to require the person in charge of the computer or other apparatus to provide help to fulfil the requirements of subsection (3). 
cy-gb	Mae is-adran (5) yn caniatáu i ACC ei gwneud yn ofynnol i’r person sy’n gyfrifol am y cyfrifiadur neu’r cyfarpar arall roi cymorth i gyflawni gofynion is-adran (3). 

en-gb	Subsection (6) makes it clear that references in subsections (3) to (5) to WRA getting access to a computer etc. or requiring assistance from a person are to be treated as references to an inspector carrying out an inspection on WRA’s behalf under section 103.
cy-gb	Mae is-adran (6) yn ei gwneud yn glir bod cyfeiriadau yn is-adrannau (3) i (5) at ACC yn cael mynediad i gyfrifiadur etc. neu at wneud cymorth yn ofynnol gan berson i’w trin fel cyfeiriadau at archwilydd sy’n cynnal archwiliad ar ran ACC o dan adran 103.

en-gb	Any person obstructing WRA or an inspector exercising the powers in subsections (3) and (5) is liable to a penalty under section 146.
cy-gb	Mae unrhyw berson sy’n rhwystro ACC neu archwilydd rhag arfer y pwerau yn is-adrannau (3) a (5) yn agored i gosb o dan adran 146.

en-gb	22
cy-gb	22

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Sections 114-115 – Offences relating to information notices
cy-gb	Adrannau 114-115 – Troseddau yn ymwneud â hysbysiadau gwybodaeth

en-gb	Section 114 creates an offence relating to concealing, destroying or otherwise disposing of a document required by an information notice which has been approved by the tribunal. 
cy-gb	Mae adran 114 yn creu trosedd yn ymwneud â chelu, difa neu fel arall gael gwared â dogfen sy’n ofynnol gan hysbysiad gwybodaeth a gymeradwywyd gan y tribiwnlys. 

en-gb	Subsection (2) confirms that a person may still commit an offence under this section where that person has appealed against the information notice or a requirement in it.
cy-gb	Mae is-adran (2) yn cadarnhau y gall person gyflawni trosedd o hyd o dan yr adran hon pan fo’r person hwnnw wedi apelio yn erbyn yr hysbysiad gwybodaeth neu ofyniad ynddo.

en-gb	Section 115 also creates an offence relating to concealing, destroying or otherwise disposing of a document where WRA has told a person that it intends to seek the tribunal’s agreement, but has not yet done so.
cy-gb	Mae adran 115 hefyd yn creu trosedd yn ymwneud â chelu, difa neu fel arall gael gwared â dogfen pan fo ACC wedi dweud wrth berson ei fod yn bwriadu ceisio cymeradwyaeth y tribiwnlys, ond nad yw wedi gwneud hynny eto.

en-gb	The sections state the circumstances when an offence is not committed and also provide a defence where a person demonstrates that there was a reasonable excuse. 
cy-gb	Mae’r adran hon yn nodi’r amgylchiadau pan na chyflawnir trosedd a hefyd yn darparu amddiffyniad pan fo person yn dangos bod esgus rhesymol. 

en-gb	A person who commits an offence under either of the sections is liable on summary conviction to a fine or on conviction on indictment to imprisonment for up to 2 years or to a fine (or both). 
cy-gb	Mae person sy’n cyflawni trosedd o dan y naill neu’r llall o’r adrannau yn agored ar gollfarn ddiannod i ddirwy neu ar gollfarn ar dditiad i garchar am hyd at 2 flynedd neu i ddirwy (neu’r ddau). 

en-gb	In each case the court has discretion as to the amount of the fine.
cy-gb	Yn y naill achos a’r llall mae disgresiwn gan y llys o ran swm y ddirwy.

en-gb	Sections 116 – Tribunal approvals not to be reviewed by the tribunal or appealed
cy-gb	Adran 116 – Dim adolygu nac apelio yn erbyn cymeradwyaeth y tribiwnlys

en-gb	This section amends the Tribunals, Courts and Enforcement Act 2007 so that the tribunal’s decision to approve an information notice or inspection cannot be reviewed, or appealed to the Upper Tribunal or Court of Appeal. 
cy-gb	Mae’r adran hon yn diwygio Deddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 fel na ellir adolygu penderfyniad y tribiwnlys i gymeradwyo hysbysiad gwybodaeth neu archwiliad, nac apelio yn ei erbyn i’r Uwch Dribiwnlys nac i’r Llys Apêl. 

en-gb	“Review” in this context means a review by the tribunal itself of its own decision, as is normally provided for under that Act.
cy-gb	Ystyr “adolygiad” yn y cyd-destun hwn yw adolygiad gan y tribiwnlys ei hun o’i benderfyniad ei hun, ac fel arfer darperir ar ei gyfer o dan y Ddeddf honno.

en-gb	PART 5 - PENALTIES
cy-gb	RHAN 5 - COSBAU

en-gb	Sections 118-121 – Penalty for failure to make tax return
cy-gb	Adrannau 118-121 – Cosbau am fethu â dychwelyd ffurflen dreth

en-gb	Section 118 provides that the penalty amount for a person who fails to make a tax return on or before the filing date (as defined by section 40) is £100.
cy-gb	Mae adran 118 yn darparu mai swm y gosb ar gyfer person sy’n methu â dychwelyd ffurflen dreth ar y dyddiad ffeilio (fel y’i diffinnir yn adran 40) neu cyn hynny yw £100.

en-gb	Section 119 provides that the penalty amount for a person who continues to fail to make a tax return after 6 months after the filing date is the greater of 5% of the devolved tax owed and £300.
cy-gb	Mae adran 119 yn darparu mai swm y gosb ar gyfer person sy’n parhau i fethu â dychwelyd ffurflen dreth fwy na 6 mis ar ôl y dyddiad ffeilio yw’r mwyaf o 5% o’r dreth ddatganoledig sy’n ddyledus a £300.

en-gb	Section 120 provides for a further penalty where the failure to make a tax return continues for more than 12 months after the filing date. 
cy-gb	Mae adran 120 yn darparu ar gyfer cosb bellach pan fo’r methiant i ddychwelyd ffurflen dreth yn parhau am fwy na 12 mis ar ôl y dyddiad ffeilio. 

en-gb	In these circumstances, the penalty is the greater of 5% of devolved tax owed and £300. 
cy-gb	O dan yr amgylchiadau hyn, y gosb yw’r mwyaf o 5% o’r dreth ddatganoledig sy’n ddyledus a £300. 

en-gb	If this failure is accompanied by a deliberate withholding of information which would enable or assist the WRA to assess the person’s liability, subsection (2) provides for an increased penalty which is the greater of 100% of the devolved tax owed and £300.
cy-gb	Os, ynghyd â’r methiant hwn, yr atelir yn fwriadol wybodaeth a fyddai’n galluogi neu’n cynorthwyo ACC i asesu rhwymedigaeth y person, mae is-adran (2) yn darparu ar gyfer cosb uwch, sef y mwyaf o 100% o’r dreth ddatganoledig sy’n ddyledus a £300.

en-gb	23
cy-gb	23

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 121 provides the WRA with the power to reduce a penalty for failure to make a tax return where a person discloses information to the WRA which has been previously withheld by the failure to submit a tax return. 
cy-gb	Mae adran 121 yn rhoi’r pŵer i ACC ostwng cosb am fethu â dychwelyd ffurflen dreth pan fo person yn datgelu gwybodaeth i ACC sydd wedi ei hatal yn flaenorol drwy fethu â dychwelyd ffurflen dreth. 

en-gb	Subsection (2) sets out three distinct elements, each of which may allow WRA to make a reduction: 
cy-gb	Mae is-adran (2) yn nodi tair elfen benodol, a gall pob elfen ganiatáu i ACC wneud gostyngiad: 

en-gb	admission – telling WRA that information has been withheld; 
cy-gb	cyfaddefiad – dweud wrth ACC fod gwybodaeth wedi ei hatal; 

en-gb	taking active steps – giving WRA reasonable help in assessing the amount of devolved tax unpaid as a result of the information being withheld; 
cy-gb	cymryd camau gweithredol – rhoi cymorth rhesymol i ACC asesu swm y dreth ddatganoledig nas talwyd o ganlyniad i atal yr wybodaeth; 

en-gb	and access – allowing WRA access to the records to check the extent of any liability. 
cy-gb	a mynediad – caniatáu i ACC weld y cofnodion er mwyn gwirio maint unrhyw rwymedigaeth. 

en-gb	Any reductions applied may reflect whether or not the disclosure was prompted or unprompted (i.e. whether or not the person has reason to believe that WRA is or is about to discover the information) and the quality (e.g. timing, nature and extent) of the information disclosed.
cy-gb	Caiff unrhyw ostyngiadau a roddir adlewyrchu pa un a oedd y datgeliad wedi ei gymell neu’n ddigymell (hynny yw, pa un a oes gan y person unrhyw reswm i gredu bod ACC wedi darganfod yr wybodaeth neu ar fin ei darganfod ai peidio) a’i ansawdd (ee amseriad, natur a graddau’r wybodaeth a ddatgelwyd).

en-gb	Sections 122-123 – Penalty for failure to pay tax
cy-gb	Adrannau 122-123 – Cosb am fethu â thalu treth

en-gb	Section 122 makes a person liable to a penalty where they fail to pay an amount of devolved tax on or before a certain date. 
cy-gb	Mae adran 122 yn gwneud person yn agored i gosb os yw’n methu â thalu swm o dreth ddatganoledig ar ddyddiad penodol neu cyn hynny. 

en-gb	Tax specific legislation will specify the date on which the amount must be paid, and the penalty applied.
cy-gb	Bydd deddfwriaeth ar drethi penodol yn pennu erbyn pa ddyddiad y mae’n rhaid talu’r swm, a’r gosb a osodir.

en-gb	Section 123 provides for a person who has failed to pay tax by the due date to make a request to WRA to have the payment deferred. 
cy-gb	Mae adran 123 yn darparu y caiff person sydd wedi methu â thalu treth erbyn y dyddiad y daw’n ddyledus wneud cais i ACC am ohirio’r taliad. 

en-gb	WRA can then decide whether or not to agree to the deferral of payment for a specified period as well as specifying any conditions of that deferral. 
cy-gb	Caiff ACC benderfynu bryd hynny a yw’n cytuno i ohirio talu’r swm am gyfnod penodol ai peidio, yn ogystal â phennu unrhyw amodau ar gyfer y gohiriad hwnnw. 

en-gb	If payment is deferred, any penalty the person might have incurred during the specified period for failing to pay tax is not applied. 
cy-gb	Os caiff taliad ei ohirio, ni osodir unrhyw gosb y gallai’r person fod yn agored iddi yn ystod y cyfnod penodedig am fethu â thalu treth. 

en-gb	If the person breaks the agreement (either by failing to pay the tax due when the deferral period ends or failing to comply with any condition of that deferral), and WRA issue a notice to the person, the person becomes liable for any penalty to which the person would have been liable if the suspension had not been in place. 
cy-gb	Os yw’r person yn torri’r cytundeb (naill ai drwy fethu â thalu’r dreth sy’n ddyledus pan fo’r cyfnod gohirio’n dod i ben neu drwy fethu â chydymffurfio ag unrhyw amod ar gyfer y gohiriad hwnnw), a bod ACC yn dyroddi hysbysiad i’r person, daw’r person yn agored i unrhyw gosb y byddai’r person wedi bod yn agored iddi pe na bai’r taliad wedi ei ohirio. 

en-gb	If the deferral agreement is further varied the agreement applies until the end of the new agreement.
cy-gb	Os caiff y cytundeb gohirio ei amrywio ymhellach mae’r cytundeb yn gymwys hyd ddiwedd y cytundeb newydd.

en-gb	Section 124-128 – Penalties under Chapter 2: 
cy-gb	Adrannau 124-128 – Cosbau o dan Bennod 2: 

en-gb	general
cy-gb	cyffredinol

en-gb	Section 124 sets out how certain penalties should interact. 
cy-gb	Mae adran 124 yn nodi sut y dylai cosbau penodol gydarweithio. 

en-gb	Where a person is liable to one or more penalties under section 118 to 120, subsection (1) provides that the total amount of those penalties must not exceed the total amount of devolved tax. 
cy-gb	Pan fo person yn agored i un gosb neu ragor o dan adran 118 i 120, mae is-adran (1) yn darparu na chaiff cyfanswm y cosbau hynny fod yn fwy na chyfanswm y dreth ddatganoledig. 

en-gb	Subsection (2) provides that where a person is liable to a penalty under Chapter 2 and any other penalty arising in relation to a devolved tax liability (which is determined by the same devolved tax liability) the amount of the penalty under Chapter 2 is to be reduced by the amount of that other devolved tax penalty.
cy-gb	Mae is-adran (2) yn darparu, pan fo person yn agored i gosb o dan Bennod 2 ac unrhyw gosb arall sy’n codi mewn perthynas â rhwymedigaeth i dreth ddatganoledig (a bennir gan yr un rwymedigaeth i dreth ddatganoledig), bod swm y gosb o dan Bennod 2 i’w ostwng gan swm y gosb arall honno sy’n ymwneud â threth ddatganoledig.

en-gb	Section 125 provides that the WRA may, in special circumstances, reduce a penalty that has been applied due to either a failure to make a tax return or a failure to pay tax on or before the due date. 
cy-gb	Mae adran 125 yn darparu y caiff ACC, o dan amgylchiadau arbennig, ostwng cosb a osodwyd naill ai oherwydd methiant i ddychwelyd ffurflen dreth neu fethiant i dalu treth ar y dyddiad y mae’n ddyledus neu cyn hynny. 

en-gb	The penalty can be remitted, suspended, or reduced following a WRA agreement to compromise with the person liable to the penalty. 
cy-gb	Caniateir dileu neu ohirio’r gosb neu ostwng y gosb os yw ACC yn cytuno i gyfaddawdu â’r person sy’n agored i’r gosb. 

en-gb	The special circumstances under which the penalty may be reduced do not include the person‘s ability to pay or by the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
cy-gb	Nid yw’r amgylchiadau arbennig pan ganiateir gostwng y gosb yn cynnwys gallu’r person i dalu na’r ffaith bod y posibilrwydd o golli refeniw gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.

en-gb	24
cy-gb	24

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 126 provides that if a person satisfies WRA (or, on appeal, the tribunal), that there is reasonable excuse on the person‘s behalf for a failure to either make a return or make a payment, then the person is not liable to pay a penalty arising from that failure. 
cy-gb	Os yw person yn bodloni ACC (neu, drwy apêl, y tribiwnlys), bod ganddo esgus rhesymol dros fethiant i naill ai ddychwelyd ffurflen neu wneud taliad, mae adran 126 yn darparu nad yw’r person yn agored i dalu cosb sy’n codi o’r methiant hwnnw. 

en-gb	The section also clarifies some circumstances in which a reasonable excuse does or does not apply.
cy-gb	Mae’r adran hefyd yn egluro rhai amgylchiadau pan fo esgus rhesymol yn gymwys a phan nad yw esgus rhesymol yn gymwys.

en-gb	Where a person is liable to a penalty resulting from this Chapter, Section 127 requires the WRA to assess the penalty and notify the person of the penalty and how it was assessed. 
cy-gb	Pan fo person yn agored i gosb sy’n deillio o’r Bennod hon, mae adran 127 yn ei gwneud yn ofynnol i ACC asesu’r gosb a hysbysu’r person am y gosb a sut y cafodd ei hasesu. 

en-gb	The details of the assessment of the penalty by the WRA are also set out in the section. 
cy-gb	Nodir manylion asesiad ACC o’r gosb yn yr adran hefyd. 

en-gb	Section 128 requires the WRA to assess penalties within specified time limits.
cy-gb	Mae adran 128 yn ei gwneud yn ofynnol i ACC asesu cosbau o fewn terfynau amser penodedig.

en-gb	Sections 129-132 – Penalties for inaccuracies in documents
cy-gb	Adrannau 129-132 – Cosbau am anghywirdebau mewn dogfennau

en-gb	Section 129 provides that a person is liable to a penalty where they submit certain documents to WRA which contain an inaccuracy, subject to two conditions being met. 
cy-gb	Mae adran 129 yn darparu bod person yn agored i gosb pan fo’n cyflwyno dogfennau penodol i ACC sy’n cynnwys anghywirdeb, cyn belled â bod dau amod yn cael eu bodloni. 

en-gb	The first condition is that the inaccuracy amounts or leads to either an understatement of the tax liability, a false or inflated statement of a loss or a false or inflated claim for relief or repayment of tax. 
cy-gb	Yr amod cyntaf yw bod yr anghywirdeb yn gyfystyr â naill ai danddatganiad o’r rhwymedigaeth i dreth, ddatganiad ffug neu ormodol o golled neu hawliad ffug neu ormodol am ymwared neu ad-daliad treth, neu’n arwain at hynny. 

en-gb	The second condition is that in the WRA‘s judgement the inaccuracy is either deliberate or careless on the part of the person submitting the document (who may be the taxpayer or someone else acting for the taxpayer or who is required to give a document to WRA, for example following an information notice issued under Part 4). 
cy-gb	Yr ail amod yw bod yr anghywirdeb, ym marn ACC, naill ai’n fwriadol neu’n ddiofal ar ran y person sy’n cyflwyno’r ddogfen (a allai fod y trethdalwr neu rywun sy’n gweithredu ar ran y trethdalwr neu y mae’n ofynnol iddo roi dogfen i ACC, yn dilyn hysbysiad gwybodaeth a ddyroddwyd o dan Ran 4 er enghraifft). 

en-gb	A penalty is payable for each error. 
cy-gb	Mae cosb yn daladwy am bob camgymeriad. 

en-gb	The documents caught by this penalty will be specified in tax specific legislation.
cy-gb	Pennir y dogfennau y bydd y gosb hon yn berthnasol iddynt mewn deddfwriaeth ar gyfer trethi penodol.

en-gb	Section 130 specifies the penalty amount for a deliberate and for a careless inaccuracy, which is calculated as a percentage of the “potential lost revenue” as defined in section 134.
cy-gb	Mae adran 130 yn pennu swm y gosb am anghywirdeb bwriadol ac am anghywirdeb diofal, a gyfrifir fel canran o’r “refeniw posibl a gollir” fel y’i diffinnir yn adran 134.

en-gb	Section 131 empowers the WRA, to suspend all or part of a penalty to which a person is liable to under section 129 as a result of submitting a document to the WRA containing an error and which is due to carelessness. 
cy-gb	Mae adran 131 yn rhoi’r p * er i ACC ohirio cosb gyfan neu ran o gosb y mae person yn agored iddi o dan adran 129 o ganlyniad i gyflwyno dogfen i ACC sy’n cynnwys camgymeriad diofal. 

en-gb	When exercising this power, WRA must issue a notice to the person liable to the penalty, which must specify what part of the penalty is being suspended, and set a period of suspension not exceeding two years and the conditions of suspension with which the person must comply. 
cy-gb	Pan fo’n arfer y p * er hwn, rhaid i ACC ddyroddi hysbysiad i’r person sy’n agored i’r gosb, a rhaid i hwnnw bennu pa ran o’r gosb sy’n cael ei gohirio, a gosod cyfnod gohirio nad yw’n hwy na 2 flynedd a’r amodau gohirio y mae’n rhaid i’r person gydymffurfio â hwy. 

en-gb	WRA may suspend all or part of a penalty only if compliance with a condition of suspension would help the person to avoid liability to further penalties incurred for careless inaccuracy. 
cy-gb	Ni chaiff ACC ohirio cosb gyfan neu ran o gosb oni fyddai cydymffurfio ag amod gohiriad yn helpu’r person i osgoi rhwymedigaeth i gosbau pellach am anghywirdeb diofal. 

en-gb	On the expiry of the period of suspension, the suspended penalty (all or part) is cancelled if WRA is satisfied that the conditions are met, otherwise the suspended period (all or part) becomes payable. 
cy-gb	Pan ddaw’r cyfnod gohirio i ben, caiff y gosb a ohiriwyd (y gosb gyfan neu ran ohoni) ei chanslo os yw ACC wedi ei fodloni y cydymffurfiwyd â’r amodau; fel arall, daw’r gosb a ohiriwyd (y gosb gyfan neu ran ohoni) yn daladwy. 

en-gb	A suspended penalty becomes payable where the person becomes liable for another devolved tax penalty during the period of a suspension.
cy-gb	Daw cosb a ohiriwyd yn daladwy os yw’r person yn dod yn agored i gosb arall am dreth ddatganoledig yn ystod y cyfnod gohirio.

en-gb	Section 132 provides that a person (A) is liable to a penalty where another person (B) submits a document to WRA containing an inaccuracy, and that inaccuracy is attributable to A either deliberately supplying B with false information or deliberately withholding information from them with the intention of creating an inaccuracy. 
cy-gb	Mae adran 132 yn darparu bod person (A) yn agored i gosb pan fo person arall (B) yn cyflwyno dogfen i ACC sy’n cynnwys anghywirdeb, a bod yr anghywirdeb hwnnw i’w briodoli i’r ffaith bod A naill ai wedi darparu gwybodaeth ffug i B yn fwriadol neu wedi atal gwybodaeth rhagddo yn fwriadol gyda’r bwriad o greu anghywirdeb. 

en-gb	Where this happens and there is either an understatement in the tax liability or a false or inflated claim for loss or repayment of tax, A is liable to pay a penalty which is 100% of the “potential lost revenue”. 
cy-gb	Pan fo hynny’n digwydd a bod naill ai danddatganiad o rwymedigaeth i dreth neu hawliad ffug neu ormodol am golled neu ad-daliad o dreth, mae A yn agored i dalu cosb sy’n 100% o’r “refeniw posibl a gollir”. 

en-gb	For example a taxpayer who deliberately gives an inaccurate document to his or her agent would be caught by this penalty when the agent then submits the inaccurate document to WRA on the taxpayer’s behalf. 
cy-gb	Er enghraifft, byddai trethdalwr sy’n rhoi dogfen anghywir yn fwriadol i’w asiant yn dod yn agored i’r gosb hon pan fo’r asiant yn cyflwyno’r ddogfen anghywir i ACC ar ran y trethdalwr. 

en-gb	The agent may also be liable under section 129 and whether the agent acted deliberately or carelessly would depend on the facts of the case.
cy-gb	Gallai’r asiant fod yn agored i gosb hefyd o dan adran 129, a byddai’r cwestiwn o ba un a weithredodd yr asiant yn fwriadol neu’n ddiofal yn dibynnu ar ffeithiau’r achos.

en-gb	Section 133 – Penalty for failure to notify under-assessment or under-determination
cy-gb	Adran 133 – Cosb am fethu â hysbysu ynghylch tanasesiad neu danddyfarniad

en-gb	This section provides that a penalty is payable by a person where an assessment issued by the WRA (as defined under section 56) understates the tax liability and the person has failed to take reasonable steps to inform the WRA of that fact within 30 days of receiving the under-assessment. 
cy-gb	Mae’r adran hon yn darparu bod cosb yn daladwy gan berson pan fo asesiad a ddyroddir gan ACC (fel y’i diffinnir o dan adran 56) yn tanddatgan rhwymedigaeth i dreth, a bod y person wedi methu â chymryd camau rhesymol i hysbysu ACC am y ffaith honno o fewn 30 o ddiwrnodau i dderbyn y tanasesiad. 

en-gb	The WRA must consider whether the person knew, or should have known, about the under-assessment and what steps it would have been reasonable to take to notify the WRA. 
cy-gb	Rhaid i ACC ystyried a wyddai’r person am y tanasesiad, neu a ddylai fod wedi gwybod amdano, a pha gamau y byddai wedi bod yn rhesymol iddo eu cymryd i hysbysu ACC. 

en-gb	References to a WRA assessment include a WRA determination (as defined under section 52). 
cy-gb	Mae’r cyfeiriadau at asesiad ACC yn cynnwys dyfarniad ACC (fel y’i diffinnir o dan adran 52). 

en-gb	The penalty amount payable is 30% of the potential lost revenue. 
cy-gb	Swm y gosb sy’n daladwy yw 30% o’r refeniw posibl a gollir. 

en-gb	Potential lost revenue is defined in section 134.
cy-gb	Diffinnir refeniw posibl a gollir yn adran 134.

en-gb	Sections 134-138 – Potential lost revenue
cy-gb	Adrannau 134-138 – Refeniw posibl a gollir

en-gb	Some penalties are determined as a percentage of the “potential lost revenue”, which is defined by sections 135 to 138.
cy-gb	Penderfynir ar rai cosbau fel canran o’r “refeniw posibl a gollir”, a ddiffinnir yn adrannau 135 i 138.

en-gb	Section 135 provides the “normal rule” for the calculation of potential lost revenue as the additional amount payable (either to or from WRA) in respect of tax as a result of correcting an inaccuracy or under-assessment.
cy-gb	Mae adran 135 yn darparu’r “rheol arferol” ar gyfer cyfrifo refeniw posibl a gollir, sef y swm ychwanegol sy’n daladwy (naill ai i ACC neu gan ACC) mewn cysylltiad â threth o ganlyniad i gywiro anghywirdeb neu danasesiad.

en-gb	Where a person is liable to a penalty under section 129 for more than one inaccuracy, section 136 provides that if a calculation of potential lost revenue depends on the order in which inaccuracies are corrected then careless inaccuracies are to be corrected before deliberate inaccuracies. 
cy-gb	Pan fo person yn agored i gosb o dan adran 129 am fwy nag un anghywirdeb, mae adran 136 yn darparu, os yw cyfrifiad o’r refeniw posibl a gollir yn dibynnu ar y drefn y caiff yr anghywirdebau eu cywiro, bod anghywirdebau diofal i’w cywiro cyn anghywirdebau bwriadol. 

en-gb	In calculating potential lost revenue, account is to be taken of any overstatement in a document given by the same person in the same tax period.
cy-gb	Wrth gyfrifo refeniw posibl a gollir, rhaid rhoi ystyriaeth i unrhyw orddatganiad mewn dogfen a roddwyd gan yr un person yn yr un cyfnod treth.

en-gb	When calculating potential lost revenue in respect of a document given by or on behalf of a person, no account will be taken of a potential overpayment by another person except where specifically allowed for in any enactment. 
cy-gb	Wrth gyfrifo refeniw posibl a gollir mewn cysylltiad â dogfen a roddir gan berson, neu ar ei ran, ni chaiff gordaliad posibl gan berson arall ei ystyried, ac eithrio pan ganiateir hynny yn benodol mewn unrhyw ddeddfiad. 

en-gb	The section also provides the meaning of understatement and overstatement.
cy-gb	Mae’r adran hefyd yn rhoi ystyr tanddatganiad a gorddatganiad.

en-gb	Section 137 provides that where an inaccuracy has the result of a loss being recorded wholly for the purpose of reducing the amount of devolved tax payable then the normal rule for calculating potential lost revenue (provided by section 135) will apply. 
cy-gb	Mae adran 137 yn darparu, pan fo anghywirdeb yn arwain at gofnodi colled yn gyfan gwbl at ddiben gostwng swm y dreth ddatganoledig sy’n daladwy, yna bydd y rheol arferol ar gyfer cyfrifo refeniw posibl a gollir (a ddarperir gan adran 135) yn gymwys. 

en-gb	Subsection (2) provides that where an inaccuracy has the result of a loss being recorded partially for the purpose of reducing the amount of tax payable then potential lost revenue will be calculated: 
cy-gb	Mae is-adran (2) yn darparu, pan fo anghywirdeb yn arwain at gofnodi colled yn rhannol at ddiben gostwng swm y dreth sy’n daladwy, yna cyfrifir y refeniw posibl a gollir: 

en-gb	a) with reference to the part of the loss used to reduce the amount of tax payable; 
cy-gb	a) gan gyfeirio at y rhan o’r golled a ddefnyddiwyd i ostwng swm y dreth sy’n daladwy; 

en-gb	and b) 10% of the loss that has not been used to reduce the amount of tax payable. 
cy-gb	a b) 10% o’r golled nas defnyddiwyd i ostwng swm y dreth sy’n daladwy. 

en-gb	This applies where no loss would have been recorded apart from the inaccuracy and also to where a different loss would have been recorded because of the inaccuracy. 
cy-gb	Mae hyn yn gymwys pan na fyddai unrhyw golled wedi ei chofnodi oni bai am yr anghywirdeb a hefyd pan fyddai swm gwahanol o golled wedi ei gofnodi o ganlyniad i’r anghywirdeb. 

en-gb	Where the nature of the loss, or the person’s circumstances, means there is no reasonable prospect of the loss being used to reduce a tax liability of any person, there will be no penalty.
cy-gb	Pan fo natur y golled, neu amgylchiadau’r person, yn golygu nad oes unrhyw obaith rhesymol y defnyddir y golled i ostwng rhwymedigaeth unrhyw berson i dreth, ni fydd unrhyw gosb.

en-gb	26
cy-gb	26

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 138 provides that where an inaccuracy results in an amount of tax being declared later than it should have been, the potential lost revenue is 5% of the delayed tax for each year of the delay. 
cy-gb	Mae adran 138 yn darparu, pan fo anghywirdeb yn arwain at ddatgan swm o dreth yn hwyrach nag y dylid, mai’r refeniw posibl a gollir yw 5% o’r dreth oediedig am bob blwyddyn o’r oedi. 

en-gb	If the delay is less than one year then the potential lost revenue is a percentage equivalent to 5% per year for each separate period of delay. 
cy-gb	Os yw’r oedi am gyfnod o lai na blwyddyn yna mae’r refeniw posibl a gollir yn ganran sy’n cyfateb i 5% y flwyddyn ar gyfer pob cyfnod o oedi ar wahân. 

en-gb	This section does not apply to cases where the inaccuracy gives rise to a loss wrongly recorded or quantified (see section 137).
cy-gb	Nid yw’r adran hon yn gymwys i achosion pan fo’r anghywirdeb yn arwain at gofnodi neu faintioli colled yn anghywir (gweler adran 137).

en-gb	Section 139-141 – Penalties under Chapter 3: 
cy-gb	Adrannau 139-141 – Cosbau o dan Bennod 3: 

en-gb	general
cy-gb	cyffredinol

en-gb	Section 139 provides for WRA to be able to reduce a penalty under this Chapter. 
cy-gb	Mae adran 139 yn darparu y caiff ACC ostwng cosb o dan y Bennod hon. 

en-gb	This applies only where a person discloses information to WRA about an inaccuracy, a supply of false information, the withholding of information, or a failure to disclose an under-assessment which is relevant to a person’s liability to a devolved tax. 
cy-gb	Nid yw hyn ond yn gymwys pan fo person yn datgelu gwybodaeth i ACC ynghylch anghywirdeb, bod gwybodaeth ffug wedi ei darparu neu wybodaeth wedi ei hatal, neu fethiant i ddatgelu tanasesiad sy’n berthnasol i rwymedigaeth person i dreth ddatganoledig. 

en-gb	Any reductions applied may reflect whether or not the disclosure was unprompted (where the person has no reason to believe that WRA is or is about to discover the information) and also the quality (timing, nature and extent) of the information disclosed.
cy-gb	Caiff unrhyw ostyngiadau a roddir adlewyrchu a oedd y datgeliad yn ddigymell (pan nad oes gan y person unrhyw reswm i gredu bod ACC wedi darganfod neu ar fin darganfod yr wybodaeth) ai peidio, a hefyd ansawdd (amseriad, natur a graddau) yr wybodaeth a ddatgelwyd.

en-gb	Section 140 provides that WRA may in special circumstances reduce a penalty that has been applied due to sections 129, 132 or 133. 
cy-gb	Mae adran 140 yn darparu y caiff ACC, o dan amgylchiadau arbennig, ostwng cosb a osodwyd o ganlyniad i adrannau 129, 132 neu 133. 

en-gb	The penalty can be suspended, remitted entirely or reduced following WRA agreeing a compromise with the taxpayer in relation to the penalty proceedings. 
cy-gb	Caniateir gohirio cosb, ei dileu yn llwyr neu ei gostwng os yw ACC yn cytuno ar gyfaddawd â’r trethdalwr mewn perthynas â’r gosb. 

en-gb	The special circumstances under which the penalty may be reduced cannot be related to the person‘s ability to pay or by the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another person.
cy-gb	Ni chaiff yr amgylchiadau arbennig y caniateir gostwng y gosb oddi tanynt ymwneud â gallu’r person i dalu na’r ffaith bod y posibilrwydd o golli refeniw gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.

en-gb	Section 141 provides that where a person becomes liable for a penalty due to sections 129, 132 or 133, WRA must assess the penalty, notify the person that a penalty has been incurred, and state in the notice the period or transaction against which the penalty is assessed. 
cy-gb	Mae adran 141 yn darparu, pan fo person yn dod yn agored i gosb o ganlyniad i adrannau 129, 132 neu 133, bod rhaid i ACC asesu’r gosb, hysbysu’r person fod cosb wedi ei gosod, a datgan yn yr hysbysiad ar gyfer pa gyfnod neu drafodiad yr asesir y gosb. 

en-gb	Subsection (3) and (4) sets out the time limits for the assessment of penalties under sections 129, 132 or 133.
cy-gb	Mae is-adran (3) a (4) yn nodi’r terfynau amser ar gyfer asesu cosbau o dan adrannau 129, 132 neu 133.

en-gb	Section 142 - Interpretation
cy-gb	Adran 142 - Dehongli

en-gb	This section defines various expressions used in this Chapter, including ― “giving a document to WRA”, “making a tax return”, “a loss” and “action”.
cy-gb	Mae’r adran hon yn diffinio ymadroddion amrywiol a ddefnyddir yn y Bennod hon, gan gynnwys ― “rhoi dogfen i ACC”, “dychwelyd ffurflen dreth”, “colled” a “gweithred”.

en-gb	Sections 143-145 – Penalty for failure to keep and preserve records in connection with tax returns and claims
cy-gb	Adrannau 143-145 – Cosb am fethu â chadw cofnodion mewn cysylltiad â ffurflenni a hawliadau treth a’u storio’n ddiogel

en-gb	Section 143 provides for a penalty of a maximum of £3,000 for failure to keep and preserve records in compliance with section 38 or 69, with the exception that no penalty is incurred if other documentary evidence can show the same information. 
cy-gb	Mae adran 143 yn darparu ar gyfer cosb o hyd at £3,000 am fethu â chadw cofnodion a’u storio’n ddiogel yn unol ag adran 38 neu 69, gyda’r eithriad nad yw unrhyw gosb i’w thalu os gall tystiolaeth ddogfennol arall ddangos yr un wybodaeth. 

en-gb	It will be for WRA to decide the level of penalty (up to the £3,000 maximum) in each case.
cy-gb	Mater i ACC fydd penderfynu ar lefel y gosb (hyd at yr uchafswm o £3,000) ym mhob achos.

en-gb	Section 144 provides for a person not being liable to a penalty under section 143 if the person satisfies WRA (or, on appeal, the tribunal) that there is a reasonable excuse for the failure. 
cy-gb	Mae adran 144 yn darparu nad yw person yn agored i gosb o dan adran 143 os yw’r person yn bodloni ACC (neu, drwy apêl, y tribiwnlys) bod esgus rhesymol dros y methiant. 

en-gb	The section defines some circumstances which would not be accepted as a reasonable excuse.
cy-gb	Mae’r adran yn diffinio rhai amgylchiadau na fyddent yn cael eu derbyn fel esgus rhesymol.

en-gb	Section 145 requires the WRA to assess the penalty and issue a notice to the liable person within a specified time period.
cy-gb	Mae adran 145 yn ei gwneud yn ofynnol i ACC asesu’r gosb a dyroddi hysbysiad i’r person sy’n agored iddi o fewn cyfnod penodedig.

en-gb	27
cy-gb	27

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Sections 146-153 – Penalties relating to investigations
cy-gb	Adrannau 146-153 – Cosbau sy’n ymwneud ag ymchwiliadau

en-gb	175. 
cy-gb	175. 

en-gb	Section 146 provides that a person is liable to a penalty of £300 where that person:
cy-gb	Mae adran 146 yn darparu bod person yn agored i gosb o £300 pan fo’r person hwnnw:

en-gb	fails to comply with an information notice (as defined in section 83);
cy-gb	yn methu â chydymffurfio â hysbysiad gwybodaeth (fel y’i diffinnir yn adran 83);

en-gb	deliberately obstructs the WRA in the course of an inspection approved by the tribunal;
cy-gb	yn rhwystro ACC yn fwriadol yn ystod ymchwiliad a gymeradwywyd gan y tribiwnlys;

en-gb	deliberately obstructs WRA in the course of exercising powers under section 113(3); 
cy-gb	yn rhwystro ACC yn fwriadol wrth iddo arfer pwerau o dan adran 113(3)); 

en-gb	or
cy-gb	neu

en-gb	fails to comply with a reasonable request for assistance under section 113(5).
cy-gb	yn methu â chydymffurfio â chais rhesymol am gymorth o dan adran 113(5).

en-gb	176. 
cy-gb	176. 

en-gb	Subsection (3) provides that failing to comply with an information notice includes concealing, destroying or disposing of a document even where this would be an offence under section 114 or 115. 
cy-gb	Mae is-adran (3) yn darparu bod methu â chydymffurfio â hysbysiad gwybodaeth yn cynnwys celu, difa neu gael gwared â dogfen hyd yn oed pan fyddai hynny’n drosedd o dan adran 114 neu 115. 

en-gb	If a person was convicted under those sections section 155 prevents the person from incurring a penalty for the same act but the penalty is available as a sanction if no criminal conviction is pursued.
cy-gb	Os cafodd person ei gollfarnu o dan yr adrannau hynny mae adran 155 yn atal y person rhag bod yn agored i gosb am yr un weithred, ond mae’r gosb ar gael fel sancsiwn os na fwrir ymlaen â chollfarn droseddol.

en-gb	177. 
cy-gb	177. 

en-gb	Section 147 provides that a person is liable to a further daily penalty of up to £60 for each subsequent day the failure or obstruction continues after notice of that penalty has been issued by WRA. 
cy-gb	Mae adran 147 yn darparu bod person yn agored i gosb ddyddiol bellach o hyd at £60 am bob diwrnod dilynol y mae’r methiant neu’r rhwystr yn parhau ar ôl i ACC ddyroddi hysbysiad am y gosb honno. 

en-gb	A person is not liable to a daily penalty where the person fails to respond to a notice issued by WRA under section 93 which requires the contact details for debtors. 
cy-gb	Nid yw person yn agored i gosb ddyddiol pan fo’r person yn methu ag ymateb i hysbysiad a ddyroddir gan ACC o dan adran 93 sy’n ei gwneud yn ofynnol rhoi manylion cyswllt dyledwyr. 

en-gb	Subsection (2)(b) prevents a daily penalty from accruing while a review or appeal is taking place.
cy-gb	Mae is-adran (2)(b) yn atal cosb ddyddiol rhag cronni tra bo adolygiad yn cael ei gynnal neu apêl yn cael ei chynnal.

en-gb	178. 
cy-gb	178. 

en-gb	Section 148 provides that a person is not liable to a penalty under section 146 or 147 if the WRA allows them further limited time to correct the failure and the person then does so. 
cy-gb	Mae adran 148 yn darparu nad yw person yn agored i gosb o dan adran 146 neu 147 os yw ACC yn caniatáu cyfnod pellach cyfyngedig iddo gywiro’r methiant, a bod y person yn gwneud hynny. 

en-gb	Section 149 also provides for a person not being liable to a penalty under section 146 or 147 if the person satisfies WRA (or, on appeal the tribunal) that there is reasonable excuse. 
cy-gb	Mae adran 149 hefyd yn darparu nad yw person yn agored i gosb o dan adran 146 neu 147 os yw’r person yn bodloni ACC (neu, drwy apêl, y tribiwnlys) fod esgus rhesymol. 

en-gb	The section defines some circumstances which would not be accepted as reasonable excuse.
cy-gb	Mae’r adran yn diffinio rhai amgylchiadau na fyddent yn cael eu derbyn fel esgus rhesymol.

en-gb	179. 
cy-gb	179. 

en-gb	Where a person has been liable to the daily default penalty under section 147 for more than 30 days and the failure or obstruction continues, section 150 provides for the WRA to make an application to the tribunal for an increase in the daily penalty. 
cy-gb	Pan fo person wedi bod yn agored i’r gosb ddiofyn ddyddiol o dan adran 147 am fwy na 30 o ddiwrnodau a bod y methiant neu’r rhwystr yn parhau, mae adran 150 yn darparu y caiff ACC wneud cais i’r tribiwnlys am gynnydd yn y gosb ddyddiol. 

en-gb	Before making an application, WRA must tell the person responsible for the failure or obstruction that an application may be made. 
cy-gb	Cyn gwneud cais, rhaid i ACC ddweud wrth y person sy’n gyfrifol am y methiant neu’r rhwystr y caniateir gwneud cais. 

en-gb	On hearing the application, the tribunal may approve an increased amount up to a maximum of £1,000 for each applicable day and must have regard to factors including the likely cost of complying with the notice and the benefits to the person or anyone else arising from the non-compliance. 
cy-gb	Pan fo’n gwrando’r achos ar y cais, caiff y tribiwnlys gymeradwyo swm uwch o hyd at £1,000 ar gyfer pob diwrnod cymwys a rhaid iddo roi sylw i ffactorau sy’n cynnwys cost debygol cydymffurfio â’r hysbysiad a’r buddiannau i’r person neu i unrhyw un arall sy’n deillio o beidio â chydymffurfio. 

en-gb	If the tribunal approves the request, the WRA must issue a notice to the person and state the day when the increased daily penalty would apply.
cy-gb	Os yw’r tribiwnlys yn cymeradwyo’r cais, rhaid i ACC ddyroddi hysbysiad i’r person a datgan o ba ddiwrnod y bydd y gosb ddyddiol uwch yn gymwys.

en-gb	28
cy-gb	28

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Section 151 makes provision that, where certain criteria apply, a person can be made liable for an additional penalty whose amount is decided by the Upper Tribunal. 
cy-gb	Mae adran 151 yn darparu y gellir gwneud person yn agored i gosb atodol o swm y bydd yr Uwch Dribiwnlys yn penderfynu arno, pan fo meini prawf penodol yn gymwys. 

en-gb	The criteria are that: 
cy-gb	Y meini prawf yw: 

en-gb	a person is liable to a penalty under section 146; 
cy-gb	bod person yn agored i gosb o dan adran 146; 

en-gb	the failure or obstruction continues; 
cy-gb	bod y methiant neu’r rhwystr yn parhau; 

en-gb	the WRA believes that the amount of tax the person has paid or is likely to pay is significantly less than it would have been if they had complied; 
cy-gb	bod ACC yn credu bod swm y dreth y mae’r person wedi ei dalu neu’n debygol o’i dalu yn sylweddol is na’r hyn y byddai wedi bod pe byddai wedi cydymffurfio; 

en-gb	the WRA makes an application to the Upper Tribunal for an additional penalty to be imposed; 
cy-gb	bod ACC yn gwneud cais i’r Uwch Dribiwnlys i gosb ychwanegol gael ei gosod; 

en-gb	and the Upper Tribunal decides it is appropriate to do so.
cy-gb	a bod yr Uwch Dribiwnlys yn penderfynu ei bod yn briodol gwneud hynny.

en-gb	In deciding the amount of the penalty, the Upper Tribunal must factor in the amount of tax which has not been, or is not likely to be, paid by the person. 
cy-gb	Wrth benderfynu ar swm y gosb, rhaid i’r Uwch Dribiwnlys ystyried swm y dreth nad yw’r person wedi ei dalu, neu nad yw’n debygol o’i dalu. 

en-gb	Any additional penalty imposed by a decision of the Upper Tribunal against this section is additional to the fixed and daily penalties already applied as a result of a continued failure or obstruction.
cy-gb	Mae unrhyw gosb ychwanegol a osodir yn sgil penderfyniad yr Uwch Dribiwnlys o dan yr adran hon yn ychwanegol at y cosbau sefydlog a’r cosbau dyddiol a osodir o ganlyniad i fethiant neu rwystr sy’n parhau.

en-gb	Section 152 provides that in certain circumstances a person is liable to a penalty of up to £3,000 if, in the course of complying with an information notice, they submit a document which contains an inaccuracy. 
cy-gb	Mae adran 152 yn darparu bod person, o dan amgylchiadau penodol, yn agored i gosb o hyd at £3,000 os yw, wrth gydymffurfio â hysbysiad gwybodaeth, yn cyflwyno dogfen sy’n cynnwys anghywirdeb. 

en-gb	The circumstances are: 
cy-gb	Yr amgylchiadau hynny yw: 

en-gb	if the error is due to careless or deliberate behaviour; 
cy-gb	os yw’r camgymeriad o ganlyniad i ymddygiad diofal neu fwriadol; 

en-gb	if the person is aware of the inaccuracy at the time of submitting the document but fails to tell the WRA; 
cy-gb	os yw’r person yn ymwybodol o’r anghywirdeb ar yr adeg y cyflwynir y ddogfen ond nad yw’n hysbysu ACC; 

en-gb	or if the person discovers the error after submitting the document, but fails to take reasonable steps to inform the WRA. 
cy-gb	neu os yw’r person yn darganfod y camgymeriad ar ôl cyflwyno’r ddogfen, ond yn methu â chymryd camau rhesymol i hysbysu ACC. 

en-gb	Where there is more than one inaccuracy in a document, a penalty is payable for each inaccuracy. 
cy-gb	Pan fo dogfen yn cynnwys mwy nag un anghywirdeb, mae cosb yn daladwy am bob anghywirdeb. 

en-gb	It will be for WRA to decide the level of penalty (up to the £3,000 maximum) in each case.
cy-gb	Mater i ACC fydd penderfynu ar lefel y gosb (hyd at yr uchafswm o £3,000) ym mhob achos.

en-gb	Where a person becomes liable for a penalty under this Chapter, section 153 requires the WRA to assess the penalty and then notify the person of this. 
cy-gb	Pan ddaw person yn agored i gosb o dan adran y Bennod hon, mae adran 153 yn ei gwneud yn ofynnol i ACC asesu’r gosb a hysbysu’r person am hynny. 

en-gb	The assessment of a penalty under section 146 or 147 must be made within 12 months of the person becoming liable to the penalty, or, where there is a right to appeal against an information notice, 12 months from the end of the appeal period or conclusion of an appeal. 
cy-gb	Rhaid asesu’r gosb o dan adran 146 neu 147 o fewn 12 mis ar ôl i’r person ddod yn agored i’r gosb neu, pan fo hawl i apelio yn erbyn hysbysiad gwybodaeth, 12 mis ar ôl diwedd y cyfnod apelio neu pan ddaeth apêl i ben. 

en-gb	Where a person becomes liable to a penalty under section 150, WRA must undertake an assessment of the penalty every 7 days until the end of the failure that gives rise to the penalty. 
cy-gb	Pan ddaw person yn agored i gosb o dan adran 150, rhaid i ACC gynnal asesiad o’r gosb bob 7 niwrnod hyd ddiwedd y methiant sy’n arwain at y gosb. 

en-gb	The assessment of a penalty under section 151 must be made within 12 months of the Upper Tribunal’s decision. 
cy-gb	Rhaid gwneud yr asesiad o gosb o dan adran 151 o fewn 12 mis i benderfyniad yr Uwch Dribiwnlys. 

en-gb	An assessment of a penalty under section 152 must be made within 12 months on the date that the error first came to the attention of WRA and within six years of the date on which the person became liable to the penalty.
cy-gb	Rhaid gwneud asesiad o gosb o dan adran 152 o fewn 12 mis i’r dyddiad y daeth y camgymeriad i sylw ACC yn gyntaf ac o fewn 6 mlynedd i’r dyddiad y daeth y person yn agored i’r gosb.

en-gb	Section 154 – Payment of penalties
cy-gb	Adran 154 – Talu cosbau

en-gb	A penalty under Part 5 must be paid within 30 days of WRA issuing the penalty notice to the person, unless there is a review or appeal in which case section 182 applies, although only in relation to any disputed amount of penalty.
cy-gb	Rhaid talu cosb o dan Ran 5 cyn pen 30 o ddiwrnodau i’r diwrnod y dyroddodd ACC yr hysbysiad am y gosb i’r person, oni bai bod adolygiad neu apêl. Os felly, mae adran 182 yn gymwys, ond dim ond mewn cysylltiad ag unrhyw swm o gosb y mae anghydfod yn ei gylch.

en-gb	Sections 155-156 – Supplementary
cy-gb	Adrannau 155-156 – Atodol

en-gb	Section 155 provides that a person is not liable to pay any penalty outlined in the Act if the person has already been convicted of an offence relating to the matter which triggered the penalty.
cy-gb	Mae adran 155 yn darparu nad yw person yn agored i dalu unrhyw gosb a amlinellir yn y Ddeddf os yw’r person eisoes wedi ei gollfarnu am drosedd sy’n ymwneud â’r mater a sbardunodd y gosb.

en-gb	Section 156 gives the Welsh Ministers a regulation making power to specify the amounts of penalties and the procedure for assessing penalties under Part 5 of the Act.
cy-gb	Mae adran 156 yn rhoi’r pŵer i Weinidogion Cymru wneud rheoliadau i bennu symiau’r cosbau a’r weithdrefn ar gyfer asesu cosbau o dan Ran 5 o’r Ddeddf.

en-gb	29
cy-gb	29

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	PART 6 - INTEREST
cy-gb	RHAN 6 - LLOG

en-gb	Sections 157-160 – Interest on amounts payable to WRA
cy-gb	Adrannau 157-160 – Llog ar symiau sy’n daladwy i ACC

en-gb	Section 157 provides that interest is payable by a person on devolved tax and related penalties that are not paid before the late payment interest start date. 
cy-gb	Mae adran 157 yn darparu bod llog yn daladwy gan berson ar dreth ddatganoledig a chosbau cysylltiedig nad ydynt yn cael eu talu cyn dyddiad dechrau’r llog taliadau hwyr. 

en-gb	Interest is incurred from the late payment interest start date until the tax or penalty is paid. 
cy-gb	Mae llog yn cronni o ddyddiad dechrau’r llog taliadau hwyr hyd nes y telir y dreth neu’r gosb. 

en-gb	Subsection (3) states that in a normal case the late payment interest start date is the day after the day the amount of tax or penalty becomes payable.
cy-gb	Mae is-adran (3) yn datgan mai dyddiad dechrau’r llog taliadau hwyr, mewn achos arferol, yw’r diwrnod ar ôl y diwrnod y daw’r swm o dreth neu gosb yn daladwy.

en-gb	Section 158 provides that late payment interest is not payable on late payment interest. 
cy-gb	Mae adran 158 yn darparu nad yw llog taliadau hwyr yn daladwy ar log taliadau hwyr. 

en-gb	It also makes clear that when an amount of tax or penalty that is payable is set off against an amount to be repaid to the taxpayer by WRA, the date of that setoff is counted as the date of payment for the purposes of working out when interests stops accruing.
cy-gb	Mae hefyd yn egluro, pan fo swm o dreth neu gosb sy’n daladwy yn cael ei osod yn erbyn swm y mae ACC i’w ad-dalu i’r trethdalwr, mai dyddiad y gwrth-gyfrif hwnnw a gaiff ei gyfrif fel y dyddiad talu at ddibenion cyfrifo pryd y mae llog yn gorffen cronni.

en-gb	Section 159 establishes the late payment interest start date where an amount of devolved tax becomes payable in circumstances where an assessment (including a self-assessment or WRA assessment or a determination) has been amended or corrected.
cy-gb	Mae adran 159 yn pennu dyddiad dechrau’r llog taliadau hwyr pan fo swm o dreth ddatganoledig yn dod yn daladwy o dan amgylchiadau pan fo asesiad (gan gynnwys hunanasesiad neu asesiad neu ddyfarniad ACC) wedi ei ddiwygio neu ei gywiro.

en-gb	Section 160 establishes the late payment interest start date in circumstances where a person dies before an amount of devolved tax or related penalty becomes payable and the executor or administrator is not able to pay the amount until probate or letters of administration or another equivalent document is resolved. 
cy-gb	Mae adran 160 yn pennu dyddiad dechrau’r llog taliadau hwyr o dan amgylchiadau pan fo person yn marw cyn i swm o dreth ddatganoledig, neu gosb gysylltiedig, ddod yn daladwy ac nad yw’r ysgutor neu’r gweinyddwr yn gallu talu’r swm hyd nes y ceir profiant neu lythyrau gweinyddu neu ddogfen gyfatebol arall. 

en-gb	Late payment interest will start from the later of the standard late payment interest start date, or 30 days after the grant of probate or letters of administration.
cy-gb	Bydd llog taliadau hwyr yn dechrau o ddyddiad dechrau safonol y llog taliadau hwyr, neu 30 o ddiwrnodau ar ôl grant profiant neu gael llythyrau gweinyddu, pa un bynnag sydd hwyraf.

en-gb	Sections 161-162 – Interest on amounts payable by WRA
cy-gb	Adrannau 161-162 – Llog ar symiau sy’n daladwy gan ACC

en-gb	Section 161 provides that interest is payable by WRA on any repayment of devolved tax, repayment of any amount lodged with WRA in respect of anticipated tax payable, repayment of penalties or repayment of interest (on either tax or penalties). 
cy-gb	Mae adran 161 yn darparu bod llog yn daladwy gan ACC ar unrhyw ad-daliad o dreth ddatganoledig, ad-daliad o unrhyw swm a roddwyd yng ngofal ACC mewn perthynas â threth y rhagwelwyd y byddai’n daladwy, ad-daliad o gosbau neu ad-daliad llog (ar naill ai dreth neu gosbau). 

en-gb	Where a repayment is made on or after the repayment interest start date, interest will be added to the amount to be repaid.
cy-gb	Pan wneir ad-daliad ar ddyddiad dechrau’r llog ad-daliadau, neu wedi hynny, ychwanegir llog at y swm sydd i’w ad-dalu.

en-gb	Section 162 makes supplementary provision regarding repayment interest, including making clear that interest under section 161 is not payable when a court orders the repayment and the court may include interest in the order for repayment. 
cy-gb	Mae adran 162 yn gwneud darpariaeth atodol ynghylch llog ad-daliadau. Mae hynny’n cynnwys egluro nad yw llog o dan adran 161 yn daladwy pan fo llys yn gorchymyn yr ad-daliad, ac y caiff y llys gynnwys llog yn y gorchymyn ad-dalu. 

en-gb	It also makes clear that when an amount to be repaid to the taxpayer by WRA is set off against an amount of tax or penalty that is payable by the taxpayer, the date of that set-off is counted as the date of payment of the repayment for the purposes of working out when interests stops accruing.
cy-gb	Mae hefyd yn egluro, pan fo swm sydd i’w ad-dalu i’r trethdalwr gan ACC yn cael ei osod yn erbyn swm o dreth neu gosb sy’n daladwy gan y trethdalwr, mai’r dyddiad y gwneir hynny sy’n cael ei gyfrif fel dyddiad talu’r ad-daliad at ddibenion cyfrifo pryd y mae llog yn gorffen cronni.

en-gb	Sections 163 – Rates of late payment interest and repayment interest
cy-gb	Adran 163 – Cyfraddau llog taliadau hwyr a llog ad-daliadau

en-gb	This section provides the Welsh Ministers with the power to specify the rates of late payment interest and repayment interest to be paid. 
cy-gb	Mae’r adran hon yn rhoi’r pŵer i Weinidogion Cymru bennu cyfraddau’r llog taliadau hwyr a’r llog ad-daliadau sydd i’w talu. 

en-gb	Different rates may be set for different purposes. 
cy-gb	Caniateir gosod cyfraddau gwahanol at ddibenion gwahanol. 

en-gb	The Welsh Ministers may set out in regulations the circumstances where a rate of interest can be changed and from when a change to the rate of interest will apply.
cy-gb	Caiff Gweinidogion Cymru nodi mewn rheoliadau o dan ba amgylchiadau y caniateir newid cyfradd llog ac o ba bryd y bydd newid i gyfradd llog yn gymwys.

en-gb	30
cy-gb	30

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	PART 7 – PAYMENT AND ENFORCEMENT 
cy-gb	RHAN 7 – TALU A GORFODI

en-gb	Sections 164-168 – Payment and certification of debt
cy-gb	Adrannau 164-168 – Talu ac ardystio dyled

en-gb	Section 164 defines a “relevant amount” for the purposes of this Part as meaning payments of amounts of devolved tax or interest on it, penalties or interest on penalties relating to devolved tax. 
cy-gb	Mae adran 164 yn diffinio “swm perthnasol” at ddibenion y Rhan hon fel taliadau o symiau o drethi datganoledig neu log arnynt, cosbau neu log ar gosbau sy’n ymwneud â threthi datganoledig. 

en-gb	Sections 165 and 166 then provide that any relevant amount that becomes payable is payable to WRA and requires WRA to provide a receipt upon payment of devolved tax if requested to do so.
cy-gb	Mae adrannau 165 a 166 yn darparu bod unrhyw swm perthnasol sy’n dod yn daladwy yn daladwy i ACC ac yn ei gwneud yn ofynnol i ACC ddarparu derbynneb pan delir treth ddatganoledig os gofynnir iddo wneud hynny.

en-gb	Section 167 provides the Welsh Ministers with a power to make regulations specifying that a fee is to be paid if an amount of tax, penalty or interest is paid by a particular method of payment that will be set out in the regulations (such as a credit card). 
cy-gb	Mae adran 167 yn rhoi’r p * er i Weinidogion Cymru wneud rheoliadau sy’n pennu bod ffi i’w thalu os telir swm o dreth, cosb neu log drwy ddull talu penodol a fydd wedi ei nodi yn y rheoliadau (megis cerdyn credyd). 

en-gb	The regulations will specify the amount of the fee in particular circumstances and may make provision about the time and manner in which the fee must be paid.
cy-gb	Bydd y rheoliadau’n pennu swm y ffi o dan amgylchiadau penodol a chaiff wneud darpariaeth ynghylch pryd a sut y mae’n rhaid talu’r ffi.

en-gb	Section 168 provides that a certificate from WRA stating that a sum owed to it has not been paid is evidence of the debt. 
cy-gb	Mae adran 168 yn darparu bod tystysgrif gan ACC sy’n datgan nad yw swm sy’n ddyledus iddo wedi ei dalu yn dystiolaeth o’r ddyled. 

en-gb	Therefore in any court proceedings about the debt, if WRA can present such a certificate, the onus will be on the debtor to prove that the amount is not actually owed to WRA.
cy-gb	Mewn unrhyw achos llys ynghylch y ddyled, felly, os gall ACC gyflwyno tystysgrif o’r fath, mater i’r dyledwr fydd profi nad yw’r swm yn ddyledus i ACC.

en-gb	Sections 169-170 – Recovery
cy-gb	Adrannau 169-170 – Adennill

en-gb	Section 169 provides for unpaid tax or penalties below £2,000 to be recoverable in the magistrates’ court as a civil debt. 
cy-gb	Mae adran 169 yn darparu bod trethi neu gosbau nas talwyd o lai na £2,000 yn adenilladwy fel dyled sifil yn llys yr ynadon. 

en-gb	This is without prejudice to other recovery or enforcement mechanisms that may be at WRA’s disposal (for example through the County Court or High Court). 
cy-gb	Nid yw hyn yn rhagfarnu unrhyw ddulliau adennill neu orfodi eraill a allai fod ar gael i ACC (drwy’r Llys Sirol neu’r Uchel Lys, er enghraifft). 

en-gb	The Welsh Ministers may by regulations increase this amount.
cy-gb	Caiff Gweinidogion Cymru gynyddu’r swm hwn drwy reoliadau.

en-gb	If a person does not pay the WRA a sum that is due (tax, penalty or interest), section 170 provides for the WRA to recover the sum by taking and selling goods owned by the person using the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.
cy-gb	Os nad yw person yn talu swm sy’n ddyledus (treth, cosb neu log) i ACC, mae adran 170 yn darparu y caiff ACC adennill y swm drwy atafaelu a gwerthu nwyddau y mae’r person yn berchen arnynt gan ddefnyddio’r weithdrefn sydd yn Atodlen 12 i Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007.

en-gb	PART 8 - REVIEWS AND APPEALS 
cy-gb	RHAN 8 – ADOLYGIADAU AC APELAU 

en-gb	Sections 172 –Appealable decisions
cy-gb	Adran 172 – Penderfyniadau apeliadwy

en-gb	Section 172 gives a person to whom an appealable decision applies a right to ask WRA to review a decision and a right to make an appeal to the tribunal and sets out which decisions of WRA are to be classed as appealable decisions. 
cy-gb	Mae adran 172 yn rhoi hawl i berson y mae penderfyniad apeliadwy yn gymwys iddo ofyn i ACC adolygu penderfyniad, a hawl i apelio i’r tribiwnlys, ac yn nodi pa benderfyniadau gan ACC sydd i’w trin fel penderfyniadau apeliadwy. 

en-gb	Subsection (3) lists those decisions which are carved out of subsection (2) so as to make them non appealable (including, a decision to issue a notice of enquiry (but the conclusions of an enquiry are appealable) and a decision to issue a taxpayer notice, or include a particular requirement in such a notice (which must have the prior approval of the tribunal). 
cy-gb	Mae is-adran (3) yn rhestru’r penderfyniadau hynny a hepgorir o is-adran (2), sy’n golygu na ellir apelio yn eu herbyn, gan gynnwys penderfyniad i ddyroddi hysbysiad ymholiad (ond caniateir apelio yn erbyn casgliadau ymholiad) a phenderfyniad i ddyroddi hysbysiad trethdalwr, neu gynnwys gofyniad penodol mewn hysbysiad o’r fath (y mae’n rhaid i’r tribiwnlys ei gymeradwyo ymlaen llaw). 

en-gb	Subsection (4) removes the right to request a review of a decision to issue an information notice where the tribunal has already approved it (this avoids WRA being able to change a decision of the tribunal). 
cy-gb	Mae is-adran (4) yn dileu’r hawl i ofyn am adolygiad o benderfyniad i ddyroddi hysbysiad gwybodaeth pan fo’r tribiwnlys eisoes wedi cymeradwyo’r penderfyniad (sy’n atal ACC rhag gallu newid penderfyniad y tribiwnlys). 

en-gb	Subsection (5) limits the grounds on which a review or appeal can be based in relation to information notices so that the grounds of appeal are consistent with the grounds on which such a notice may be issued in the first place. 
cy-gb	Mae is-adran (5) yn cyfyngu ar y seiliau ar gyfer adolygiad neu apêl, mewn perthynas â hysbysiadau gwybodaeth, fel bod y seiliau ar gyfer apêl yn gyson â’r hyn y gellir dyroddi hysbysiad o’r fath ar ei sail yn y lle cyntaf. 

en-gb	The Welsh Ministers have a regulation making power at subsection (7) to add, vary or remove a decision from either of the lists of appealable or non-appealable decisions in subsections (2) and (3) or to make provision about the grounds on which an appeal or review of a decision may be based.
cy-gb	Mae gan Weinidogion Cymru b * er i wneud rheoliadau, o dan is-adran (7), er mwyn ychwanegu, amrywio, neu ddileu penderfyniad o’r naill neu’r llall o’r rhestrau o benderfyniadau apeliadwy a’r rhai nad ydynt yn apeliadwy yn is-adrannau (2) a (3), neu i wneud darpariaeth ynghylch ar ba seiliau y caniateir gwneud apêl yn erbyn penderfyniad neu adolygiad o benderfyniad.

en-gb	Sections 173-177 – Reviews
cy-gb	Adrannau 173-177 – Adolygiadau

en-gb	Section 173 requires a request for a review to be made by giving notice to WRA. 
cy-gb	Mae adran 173 yn ei gwneud yn ofynnol i gais am adolygiad gael ei wneud drwy roi hysbysiad i ACC. 

en-gb	Such a request may not be sought where, in relation to the same decision, there is a WRA enquiry in progress, an appeal has been determined or is outstanding or the person has concluded a settlement agreement with the WRA.
cy-gb	Ni chaniateir gwneud cais o’r fath os yw’r canlynol yn berthnasol mewn perthynas â’r un penderfyniad: bod ACC yn cynnal ymholiad, bod apêl wedi ei dyfarnu neu’n parhau, neu fod y person wedi ymrwymo i gytundeb setlo gydag ACC.

en-gb	Section 174 sets out a 30-day time limit within which a person must give a notice of request and the day on which this period begins will differ, according to which of the circumstances provided for in this section apply. 
cy-gb	Mae adran 174 yn pennu terfyn amser o 30 o ddiwrnodau y mae’n rhaid i berson roi hysbysiad am gais o’i fewn. Bydd y diwrnod y bydd y cyfnod hwn yn dechrau yn amrywio, gan ddibynnu ar ba un o’r amgylchiadau y darperir ar eu cyfer yn yr adran hon sy’n gymwys. 

en-gb	For example, in many cases, a person will be given 30 days from the issue of a notice informing them of a decision, in accordance with subsection (2)(b). 
cy-gb	Er enghraifft, mewn sawl achos rhoddir 30 o ddiwrnodau i berson ar ôl dyroddi hysbysiad sy’n ei hysbysu am benderfyniad, yn unol ag is-adran (2)(b). 

en-gb	The notice of request that is given to WRA must specify the grounds of the review.
cy-gb	Rhaid i’r hysbysiad am gais a roddir i ACC bennu’r seiliau ar gyfer yr adolygiad.

en-gb	Section 175 allows for a notice of request to be made after the time stipulated at section 174 if the WRA agrees or if the tribunal gives permission. 
cy-gb	Mae adran 175 yn caniatáu i hysbysiad am gais gael ei wneud ar ôl y cyfnod a bennir yn adran 174 os yw ACC yn cytuno i hynny neu os yw’r tribiwnlys yn rhoi ei ganiatâd. 

en-gb	The tribunal rules will deal with the procedure for requests to the tribunal to permit a late review.
cy-gb	Bydd rheolau’r tribiwnlys yn ymdrin â’r weithdrefn ar gyfer gwneud ceisiadau i’r tribiwnlys ganiatáu adolygiad hwyr.

en-gb	Section 176(1) places WRA under a duty to carry out a review of an appealable decision where a notice of request has been made that complies with the preceding review provisions at sections 173-175. 
cy-gb	Mae adran 176(1) yn gosod dyletswydd ar ACC i gynnal adolygiad o benderfyniad apeliadwy pan fo hysbysiad am gais wedi ei wneud sy’n cydymffurfio â’r darpariaethau blaenorol ar gyfer adolygiadau yn adrannau 173-175. 

en-gb	Section 176(2) provides that the review may take such form as appears appropriate to WRA in the circumstances but in deciding what is appropriate, subsection (3) requires WRA to have regard to steps taken before the review by WRA in reaching a decision and any person seeking to resolve disagreement about the decision.
cy-gb	Mae adran 176(2) yn darparu y caiff yr adolygiad fod ar unrhyw ffurf a ymddengys yn briodol i ACC o dan yr amgylchiadau, ond wrth benderfynu beth sy’n briodol, mae is-adran (3) yn ei gwneud yn ofynnol i ACC roi sylw i gamau a gymerodd ACC cyn yr adolygiad wrth ddod i benderfyniad, a chan unrhyw berson sy’n ceisio datrys anghytundeb ynghylch y penderfyniad.

en-gb	When carrying out its review, WRA must take account of any representations made by the person requesting the review to WRA, provided that they are made at a stage that gives WRA a reasonable opportunity to consider them. 
cy-gb	Wrth gynnal ei adolygiad, rhaid i ACC ystyried unrhyw sylwadau a wneir i ACC gan y person sy’n gofyn am yr adolygiad, ar yr amod eu bod yn cael eu gwneud ar adeg sy’n rhoi cyfle rhesymol i ACC eu hystyried. 

en-gb	The review may conclude that the WRA’s decision is to be affirmed, varied or cancelled. 
cy-gb	Gall yr adolygiad ddod i’r casgliad bod penderfyniad ACC i’w gadarnhau, i’w amrywio neu i’w ganslo. 

en-gb	Section 176(6) requires WRA to issue a notice of the conclusion of its review. 
cy-gb	Mae adran 176(6) yn ei gwneud yn ofynnol i ACC ddyroddi hysbysiad am gasgliadau ei adolygiad. 

en-gb	This should be done within 45 days from the receipt of a person’s notice of request unless a different time period is agreed between the parties. 
cy-gb	Dylid gwneud hynny o fewn 45 o ddiwrnodau i dderbyn hysbysiad y person am gais oni bai bod y partïon wedi cytuno ar gyfnod gwahanol. 

en-gb	Subsection (7) provides that if WRA does not issue a notice of its conclusions within the time required by subsection (6), the review is deemed to have concluded that WRA’s decision is upheld and WRA must issue a notice to that effect.
cy-gb	Mae is-adran (7) yn darparu, os nad yw ACC yn dyroddi hysbysiad am ei gasgliadau o fewn y cyfnod sy’n ofynnol o dan is-adran (6), y bernir bod yr adolygiad wedi dod i’r casgliad bod penderfyniad ACC i’w gadarnhau, a rhaid i ACC ddyroddi hysbysiad i’r perwyl hwnnw.

en-gb	Section 177 provides for the conclusion of the review to be treated as if it was a tribunal determination (save that there will be no further right of review or appeal). 
cy-gb	Mae adran 177 yn darparu bod casgliadau’r adolygiad i’w trin fel pe baent yn ddyfarniad gan y tribiwnlys (ac eithrio na fydd hawl pellach i adolygiad neu apêl). 

en-gb	This will not however be the effect of the conclusions of a review if a tribunal determination is subsequently made in relation to the decision, or if the WRA and the person who requested the review enter into a settlement agreement in relation to that decision.
cy-gb	Nid dyna fydd effaith casgliadau adolygiad, fodd bynnag, os bydd tribiwnlys yn dyfarnu wedi hynny mewn perthynas â’r penderfyniad, neu os yw ACC a’r person a ofynnodd am yr adolygiad yn ymrwymo i gytundeb setlo mewn perthynas â’r penderfyniad hwnnw.

en-gb	32
cy-gb	32

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Sections 178-181 – Appeals
cy-gb	Adrannau 178-181 – Apelau

en-gb	Section 178(1) provides that an appeal against an appealable decision of WRA must be made to the tribunal, as defined at section 173. 
cy-gb	Mae adran 178(1) yn darparu bod rhaid gwneud apêl yn erbyn penderfyniad apeliadwy gan ACC, fel y’i diffinnir yn adran 173, i’r tribiwnlys. 

en-gb	An appeal cannot be made if, in relation to the same decision, a WRA enquiry is in progress, a review has been requested and has not yet been concluded or the person seeking an appeal has concluded a settlement agreement with the WRA.
cy-gb	Ni chaniateir gwneud apêl os yw’r canlynol yn berthnasol mewn perthynas â’r un penderfyniad: bod ymholiad gan ACC yn mynd rhagddo, bod cais wedi ei wneud am adolygiad ac nad yw’r adolygiad hwnnw wedi ei gwblhau hyd yma, neu fod y person sy’n gwneud apêl wedi ymrwymo i gytundeb setlo gydag ACC.

en-gb	Section 179 sets out the time within which an appeal can be made, which is 30 days from a specified point in time, which differs depending on which of the circumstances set out in this section apply. 
cy-gb	Mae adran 179 yn nodi o fewn pa gyfnod y gellir gwneud apêl, sef 30 o ddiwrnodau ar ôl amser penodol, sy’n amrywio gan ddibynnu ar ba un neu ragor o’r amodau a nodir yn yr adran hon sy’n gymwys. 

en-gb	For example, under subsection (3), where there has been a review of the decision by WRA, an appellant has 30 days beginning with the date on which the notice of conclusions (or deemed conclusions) is issued by WRA to the appellant in accordance with section 177(5).
cy-gb	O dan is-adran (3), er enghraifft, pan fo ACC wedi adolygu’r penderfyniad, mae gan yr apelai 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn dyroddi hysbysiad am y casgliadau (neu’r casgliadau tybiedig) i’r apelai yn unol ag adran 177(5).

en-gb	Section 180 provides for a late appeal to be made after the relevant period has elapsed if the tribunal gives permission. 
cy-gb	Mae adran 180 yn darparu y gellir gwneud apêl hwyr ar ôl i’r cyfnod perthnasol ddod i ben, os yw’r tribiwnlys yn rhoi ei ganiatâd. 

en-gb	The tribunal rules will deal with the procedure for requests to the tribunal to permit a late appeal. 
cy-gb	Bydd rheolau’r tribiwnlys yn ymdrin â’r weithdrefn ar gyfer ceisiadau i’r tribiwnlys ganiatáu apêl hwyr. 

en-gb	Where an appeal is made, section 181 requires the tribunal to affirm, vary or cancel the WRA decision that is the subject of the appeal.
cy-gb	Pan wneir apêl, mae adran 181 yn ei gwneud yn ofynnol i’r tribiwnlys gadarnhau, amrywio neu ganslo penderfyniad ACC sy’n destun yr ap êl .

en-gb	Section 182-183 – Consequences of reviews and appeals
cy-gb	Adran 182-183 – Canlyniadau adolygiadau ac apelau

en-gb	Section 182 sets out how the payment of penalties to which a person may be liable is treated during a review or an appeal. 
cy-gb	Mae adran 182 yn nodi sut yr ymdrinnir â thalu cosbau y gallai person fod yn agored iddynt yn ystod adolygiad neu apêl. 

en-gb	In essence, the effect of this provision is that the requirement to pay a penalty under section 154 will be suspended until 30 days after the conclusion of a review or final determination of an appeal. 
cy-gb	Yn ei hanfod, effaith y ddarpariaeth hon yw y caiff y gofyniad i dalu cosb o dan adran 154 ei ohirio hyd 30 o ddiwrnodau ar ôl i adolygiad ddod i ben neu wedi i apêl gael ei dyfarnu’n derfynol. 

en-gb	However, this suspension does not apply to any amount of penalty that is not in dispute.
cy-gb	Fodd bynnag, nid yw’r gohiriad hwn yn gymwys i unrhyw swm o gosb nad oes anghydfod yn ei gylch.

en-gb	The effect of section 183 is to suspend the requirement to comply with an information notice or a requirement in such a notice while a review or appeal of the relevant decision is taking place and to empower WRA or the tribunal to then specify a period for compliance if the outcome of a review or appeal is to affirm or vary a decision to issue an information notice or a requirement in it.
cy-gb	Effaith adran 183 yw gohirio’r gofyniad i gydymffurfio â hysbysiad gwybodaeth neu ofyniad mewn hysbysiad o’r fath tra bo adolygiad o’r penderfyniad perthnasol, neu apêl yn ei erbyn, yn mynd rhagddo. Mae hefyd yn rhoi’r pŵer i ACC neu’r tribiwnlys bennu wedi hynny gyfnod ar gyfer cydymffurfio os yw adolygiad neu apêl yn cadarnhau neu’n amrywio penderfyniad i ddyroddi hysbysiad gwybodaeth neu ofyniad sydd ynddo.

en-gb	Section 184 – Settling disputes by agreement
cy-gb	Adran 184 – Setlo anghydfodau drwy gytundeb

en-gb	Section 184 provides for how matters can be settled by agreement between the person to whom an appealable decision applies and the WRA. 
cy-gb	Mae adran 184 yn darparu sut y gellir setlo materion drwy gytundeb rhwng y person y mae’r penderfyniad apeliadwy’n gymwys iddo ac ACC. 

en-gb	Subsection (1) defines what is meant by a “settlement agreement”. 
cy-gb	Mae is-adran (1) yn diffinio ystyr “cytundeb setlo”. 

en-gb	Subsection (2) provides that the consequences of a settlement agreement are to be the same as if the tribunal had determined the outcome of an appeal (save to the extent specified at subsection (3)), unless the person notifies the WRA within 30 days that they wish to withdraw from the agreement. 
cy-gb	Mae is-adran (2) yn darparu bod canlyniadau cytundeb setlo i fod yr un fath â phe bai’r tribiwnlys wedi dyfarnu ar ganlyniad apêl (ac eithrio i’r graddau a bennir yn is-adran (3)), oni bai bod y person yn hysbysu ACC o fewn 30 o ddiwrnodau ei fod yn dymuno tynnu’n ôl o’r cytundeb. 

en-gb	In order for a settlement agreement that was not concluded in writing to attract the consequences set out at subsection (2), subsection (5) provides that it needs to be confirmed in writing by the WRA to the person. 
cy-gb	Er mwyn i ganlyniadau cytundeb setlo nad oedd yn un ysgrifenedig fod yr un fath â’r rhai yn is-adran (2), mae is-adran (5) yn darparu bod angen i ACC roi cadarnhad ysgrifenedig o hynny i’r person. 

en-gb	It is possible for WRA and a person to whom an appealable decision applies to enter into a settlement agreement at any time save for when an appeal against the decision has been finally determined.
cy-gb	Mae’n bosibl i ACC a pherson y mae penderfyniad apeliadwy yn y gymwys iddo ymrwymo i gytundeb setlo ar unrhyw adeg, ac eithrio pan fo apêl yn erbyn y penderfyniad wedi ei dyfarnu’n derfynol.

en-gb	33
cy-gb	33

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	PART 9 –INVESTIGATION OF CRIMINAL OFFENCES 
cy-gb	RHAN 9 – YMCHWILIO I DROSEDDAU 

en-gb	Section 185 – Powers to investigate criminal offences
cy-gb	Adran 185 – Pwerau i ymchwilio i droseddau

en-gb	The section amends the Police and Criminal Evidence Act 1984 (“PACE”) to provide the Welsh Ministers with the power to make regulations to apply certain provisions of PACE to the investigation of criminal offences conducted by the WRA. 
cy-gb	Mae’r adran yn diwygio Deddf yr Heddlu a Thystiolaeth Droseddol 1984 (“DHThD”) er mwyn rhoi’r p * er i Weinidogion Cymru wneud rheoliadau er mwyn cymhwyso darpariaethau penodol DHThD i ymchwiliadau ACC i droseddau. 

en-gb	This would enable WRA to use specified PACE powers during the investigation of various criminal offences, such as the offences created in this Act, as well as those established by the Fraud Act 2006, or common law offences such as cheating the public revenue.
cy-gb	Byddai hyn yn galluogi ACC i ddefnyddio pwerau penodedig yn DHThD wrth ymchwilio i droseddau amrywiol, megis y troseddau a grëir yn y Ddeddf hon, yn ogystal â’r rheini a sefydlwyd gan Ddeddf Twyll 2006, neu droseddau cyfraith gyffredin megis twyllo cyllid y wlad.

en-gb	The powers provided by PACE include the standard tools of criminal investigations, such as search warrants, the power to arrest and detain a person in connection with an investigation; 
cy-gb	Mae’r pwerau a ddarperir gan DHThD yn cynnwys arfau arferol ymchwiliadau troseddol, megis gwarantau chwilio, y p * er i arestio person a’i gadw yn y ddalfa mewn cysylltiad ag ymchwiliad; 

en-gb	and orders requiring the production of certain information.
cy-gb	a gorchmynion sy’n ei gwneud yn ofynnol cyflwyno gwybodaeth benodol.

en-gb	The section also allows the regulations applying the provisions to modify the exercise of the powers in certain respects.
cy-gb	Mae’r adran hefyd yn galluogi’r rheoliadau sy’n cymhwyso’r darpariaethau i addasu’r modd yr arferir y pwerau i ryw raddau.

en-gb	Section 114 of PACE provides HM Treasury with a similar power to apply certain provisions of PACE to the criminal investigation of offences conducted by HMRC.
cy-gb	Mae adran 114 o DHThD yn rhoi p * er tebyg i Drysorlys Ei Mawrhydi gymhwyso darpariaethau penodol yn DHThD i ymchwiliadau i droseddau gan CThEM.

en-gb	Subsection (2) provides the Welsh Ministers with a similar power to make regulations in relation to the provisions in Part 2 of the Criminal Justice and Police Act 2001 (“the CJPA”), which give investigators certain powers to seize and retain material found during the course of a search.
cy-gb	Mae is-adran (2) yn rhoi p * er tebyg i Weinidogion Cymru wneud rheoliadau mewn perthynas â’r darpariaethau yn Rhan 2 o Ddeddf Cyfiawnder Troseddol a’r Heddlu 2001 (“DCTH”), sy’n rhoi pwerau penodol i ymchwilwyr atafaelu deunyddiau a ganfyddir yn ystod chwiliad, a’u cadw.

en-gb	The powers in both subsections include power to permit persons conducting WRA investigations to use reasonable force in the exercise of these powers. 
cy-gb	Mae’r pwerau yn y ddwy is-adran yn cynnwys p * er i ganiatáu i bersonau sy’n cynnal ymchwiliadau ACC ddefnyddio grym rhesymol wrth arfer y pwerau hyn. 

en-gb	Both PACE and CJPA are silent about the Police’s ability to use reasonable force as the Police have a general power to use reasonable force in the exercise of Police functions. 
cy-gb	Nid yw DHThD na DCTH yn cyfeirio at allu’r Heddlu i ddefnyddio grym rhesymol, gan fod gan yr Heddlu b * er cyffredinol i ddefnyddio grym rhesymol wrth arfer swyddogaethau’r Heddlu. 

en-gb	That would not go without saying for persons conducting investigations for WRA. 
cy-gb	Ni fyddai hynny’n cael ei gymryd yn ganiataol yn achos personau sy’n cynnal ymchwiliadau ar ran ACC. 

en-gb	Hence the need to ensure the powers in these subsections can include that kind of provision.
cy-gb	O’r herwydd, mae angen sicrhau y gall y pwerau yn yr is-adrannau hyn gynnwys darpariaeth o’r fath.

en-gb	Regulations may not be made under this section unless a draft has been first laid before and subsequently approved by a resolution of the National Assembly for Wales.
cy-gb	Ni chaniateir gwneud rheoliadau o dan yr adran hon oni fo drafft wedi ei osod yn gyntaf gerbron Cynulliad Cenedlaethol Cymru, a’i gymeradwyo drwy benderfyniad ganddo.

en-gb	Section 186 – Proceeds of crime
cy-gb	Adran 186 – Enillion troseddau

en-gb	The Proceeds of Crime Act 2002 (“POCA”) makes provision for the recovery of assets acquired through criminal conduct in certain circumstances. 
cy-gb	Mae Deddf Enillion Troseddau 2002 (“DET”) yn gwneud darpariaeth ar gyfer adennill asedau a gaffaelwyd drwy ymddygiad troseddol, o dan amgylchiadau penodol. 

en-gb	The ability to recover those assets is subject to a range of conditions being met, and ultimately, a criminal court making an order for the recovery of those assets.
cy-gb	Mae’r gallu i adennill yr asedau hynny yn ddarostyngedig i fodloni amrywiaeth o amodau, ac yn y pen draw, ar lys troseddol yn gwneud gorchymyn i adennill yr asedau hynny.

en-gb	34
cy-gb	34

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	The purpose this section is to amend section 453 of POCA so that the Welsh Ministers may make an order to specify that certain powers provided by POCA may be exercised by an “accredited financial investigator” appointed by WRA during the course of a criminal investigation. 
cy-gb	Diben yr adran hon yn diwygio adran 453 o DET fel y caiff Gweinidogion Cymru wneud gorchymyn i bennu y caniateir arfer pwerau penodol a ddarperir gan DET drwy ymchwilydd ariannol achrededig (“ accredited financial investigator ”) a benodir gan ACC yn ystod ymchwiliad troseddol. 

en-gb	An “accredited financial investigator” is a financial investigator accredited by the National Crime Agency in accordance with section 3 of POCA. 
cy-gb	Ystyr ymchwilydd ariannol achrededig yw ymchwilydd ariannol a achredwyd gan yr Asiantaeth Troseddu Cenedlaethol yn unol ag adran 3 o DET. 

en-gb	The powers contained in POCA include the power to apply to a criminal court for restraint orders, confiscation orders, or cash seizure orders.
cy-gb	Mae’r pwerau yn DET yn cynnwys y p * er i wneud cais i lys troseddol am orchmynion llesteirio, gorchmynion atafaelu, neu orchmynion ymafael mewn arian.

en-gb	An order made by the Welsh Ministers under this section will not be able to alter the existing POCA regime, and the associated safeguards provided by POCA will apply to WRA’s exercise of the powers without modification. 
cy-gb	Ni fydd gorchymyn a wneir gan Weinidogion Cymru o dan yr adran hon yn gallu newid y drefn DET gyfredol, a bydd y mesurau diogelu cysylltiedig a ddarperir gan DET yn gymwys i arfer y pwerau gan ACC, a hynny heb eu diwygio. 

en-gb	Subsections (2) and (3) also provide that WRA will be required to pay compensation to a person in certain circumstances where an interim order was obtained (for example, a restraint or cash seizure order), but a confiscation or forfeiture order was not ordered by the court.
cy-gb	Mae is-adrannau (2) a (3) hefyd yn darparu y bydd yn ofynnol i ACC dalu iawndal i berson o dan amgylchiadau penodol pan gafwyd gorchymyn dros dro (gorchymyn llesteirio neu orchymyn ymafael mewn arian, er enghraifft), ond na wnaeth y llys roi gorchymyn atafaelu neu fforffedu.

en-gb	An order made by the Welsh Ministers under this section is subject to the negative procedure.
cy-gb	Mae gorchymyn a wneir gan Weinidogion Cymru o dan yr adran hon yn ddarostyngedig i’r weithdrefn negyddol.

en-gb	Section 187 – Regulation of investigatory powers
cy-gb	Adran 187 – Rheoleiddio pwerau ymchwilio

en-gb	The Regulation of Investigatory Powers Act 2000 (“RIPA”) enables the use of certain investigatory powers by law enforcement agencies in a manner which complies with human rights. 
cy-gb	Mae Deddf Rheoleiddio Pwerau Ymchwilio 2000 (“DRhPY”) yn galluogi asiantaethau gorfodi’r gyfraith i ddefnyddio pwerau ymchwilio penodol mewn modd sy’n cydymffurfio â hawliau dynol. 

en-gb	In particular, RIPA provides certain law enforcement agencies with powers to undertake directed surveillance (as defined by section 26(2) of RIPA), and covert human intelligence surveillance (as defined by section 28(2) of RIPA).
cy-gb	Yn benodol, mae DRhPY yn rhoi pwerau i asiantaethau penodol sy’n gorfodi’r gyfraith gynnal gwyliadwriaeth gyfeiriedig (fel y’i diffinnir gan adran 26(2) o DRhPY), a gwyliadwriaeth cudd-wybodaeth ddynol (fel y’i diffinnir gan adran 28(2) o DRhPY).

en-gb	This section amends RIPA to enable the Welsh Ministers to make an order which prescribes the persons exercising WRA functions that are able to grant authorisations for directed surveillance or covert human intelligence under sections 28 and 29 of RIPA. 
cy-gb	Mae’r adran hon yn diwygio DRhPY er mwyn galluogi Gweinidogion Cymru i wneud gorchymyn sy’n rhagnodi’r personau hynny sy’n arfer swyddogaethau ACC sy’n gallu awdurdodi gwyliadwriaeth gyfeiriedig neu gudd-wybodaeth ddynol o dan adrannau 28 a 29 o DRhPY. 

en-gb	Subsection (3) also amends RIPA so that WRA is a “relevant public authority” for the purposes of RIPA. 
cy-gb	Mae is-adran (3) hefyd yn diwygio DRhPY fel bod ACC yn awdurdod cyhoeddus perthnasol (“ relevant public authority ”) at ddibenion DRhPY. 

en-gb	Collectively, these amendments and the order made by the Welsh Ministers will enable specified staff of WRA to authorise and undertake directed surveillance and covert human intelligence surveillance, subject to the relevant conditions and procedural requirements set out in RIPA being met.
cy-gb	Gyda’i gilydd, bydd y diwygiadau hyn a’r gorchymyn a wneir gan Weinidogion Cymru yn galluogi staff penodedig yn ACC i awdurdodi a chynnal gwyliadwriaeth gyfeiriedig a gwyliadwriaeth cudd-wybodaeth ddynol, cyn belled â bod yr amodau perthnasol a’r gofynion gweithdrefnol yn DRhPY yn cael eu bodloni.

en-gb	An order made by the Welsh Ministers under this section will not be able to alter the existing RIPA regime, and the associated safeguards will apply to WRA’s exercise of the powers without modification.
cy-gb	Ni fydd gorchymyn a wneir gan Weinidogion Cymru o dan yr adran hon yn gallu addasu cyfundrefn bresennol DRhPY, a bydd y mesurau diogelu cysylltiedig yn gymwys i’r modd y mae ACC yn arfer y pwerau heb eu haddasu.

en-gb	An order made by the Welsh Ministers under this section is subject to the negative procedure.
cy-gb	Mae gorchymyn a wneir gan Weinidogion Cymru o dan yr adran hon yn ddarostyngedig i’r weithdrefn negyddol.

en-gb	PART 10 – FINAL PROVISIONS
cy-gb	RHAN 10 – DARPARIAETHAU TERFYNOL

en-gb	Section 188 – Power to make consequential etc. provision
cy-gb	Adran 188 – Pŵer i wneud darpariaeth ganlyniadol etc.

en-gb	This section empowers the Welsh Ministers to make regulations to provide for any incidental, consequential, or supplemental provision in relation the Act.
cy-gb	Mae’r adran hon yn rhoi’r p * er i Weinidogion Cymru wneud rheoliadau i ddarparu ar gyfer unrhyw ddarpariaeth gysylltiedig, ganlyniadol neu atodol mewn perthynas â’r Ddeddf.

en-gb	35
cy-gb	35

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) 
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	which received Royal Assent on 25 April 2016
cy-gb	a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	Sections 189 – Regulations
cy-gb	Adran 189 – Rheoliadau

en-gb	This section sets out the National Assembly for Wales procedure to which the various delegated powers will be subject. 
cy-gb	Mae’r adran hon yn nodi gweithdrefn Cynulliad Cenedlaethol Cymru y bydd yr amrywiol bwerau dirprwyedig yn ddarostyngedig iddi. 

en-gb	Subsection (2) specifies the regulations which are to be subject to the affirmative procedure, with all other regulations being subject to the negative procedure.
cy-gb	Mae is-adran (2) yn pennu’r rheoliadau a fydd yn ddarostyngedig i’r weithdrefn gadarnhaol, a bydd yr holl reoliadau eraill yn ddarostyngedig i’r weithdrefn negyddol.

en-gb	Section 190 – Issue of notices
cy-gb	Adran 190 – Dyroddi hysbysiadau

en-gb	This section applies where a provision of the Act or any subsequent regulations made under it after enactment, authorises or requires the WRA to issue a notice to a person. 
cy-gb	Mae’r adran hon yn gymwys pan fo darpariaeth o’r Ddeddf neu o unrhyw reoliadau a wneir oddi tano wedi iddo gael ei ddeddfu, yn awdurdodi neu’n ei gwneud yn ofynnol i ACC ddyroddi hysbysiad i berson. 

en-gb	The section states how a notice may be issued and how a notice is to be treated as having been received in different circumstances. 
cy-gb	Mae’r adran yn datgan sut y gellir dyroddi hysbysiad a sut y mae hysbysiad i’w drin fel pe bai wedi ei dderbyn mewn amgylchiadau gwahanol. 

en-gb	The section also provides a definition for a “proper address”.
cy-gb	Mae’r adran hefyd yn darparu diffiniad o “gyfeiriad priodol”.

en-gb	Section 191 – Giving notices and other documents to WRA
cy-gb	Adran 191 – Rhoi hysbysiadau a dogfennau eraill i ACC

en-gb	This section applies where a provision of the Act or any subsequent regulations made under it requires or permits a person to give notice or other documents to the WRA. 
cy-gb	Mae’r adran hon yn gymwys pan fo darpariaeth o’r Ddeddf neu unrhyw reoliadau a wneir oddi tani, yn ei gwneud yn ofynnol neu’n caniatáu i berson roi hysbysiad neu ddogfennau eraill i ACC. 

en-gb	Any document must be in such form, contain such information and be given in a manner as may be specified by the WRA, but subject to any different provisions made under the Act. 
cy-gb	Rhaid i unrhyw ddogfen fod ar y ffurf honno, gynnwys yr wybodaeth honno a chael ei rhoi yn y dull hwnnw a bennir gan ACC, ond yn ddarostyngedig i unrhyw ddarpariaethau gwahanol a wneir o dan y Ddeddf. 

en-gb	The section also sets out circumstances where it does not apply.
cy-gb	Mae’r adran hefyd yn nodi’r amgylchiadau pan na fo’n gymwys.

en-gb	Section 192 - Interpretation
cy-gb	Adran 192 - Dehongli

en-gb	This section defines what is meant by finally determined in relation to an appeal or referral, and defines various general terms used in the Act.
cy-gb	Mae’r adran hon yn diffinio’r hyn a olygir gan “dyfernir yn derfynol” mewn perthynas ag apêl neu atgyfeiriad, ac yn diffinio amrywiol dermau cyffredinol a ddefnyddir yn y Ddeddf.

en-gb	Section 193 – Index of defined expressions
cy-gb	Adran 193 - Mynegai o ymadroddion a ddiffinnir

en-gb	This section provides a Table that lists expressions defined or otherwise explained in the Act.
cy-gb	Mae’r adran hon yn darparu Tabl sy’n rhestru ymadroddion a ddiffinnir neu a eglurir fel arall yn y Ddeddf.

en-gb	Section 194 - Coming into force
cy-gb	Adran 194 – Dod i rym

en-gb	This section sets out those sections which will come into force on the day after Royal Assent and states that the other provisions come into force at a time specified in order(s) made by the Welsh Ministers.
cy-gb	Mae’r adran hon yn nodi’r adrannau hynny a ddaw i rym ar y diwrnod ar ôl y Cydsyniad Brenhinol ac yn datgan bod y darpariaethau eraill yn dod i rym ar adeg a bennir mewn gorchymyn neu orchmynion a wneir gan Weinidogion Cymru.

en-gb	Section 195 – Short title
cy-gb	Adran 195 – Enw byr

en-gb	This section provides that the short title of the Act is the Tax Collection and Management (Wales) Act 2016.
cy-gb	Mae’r adran hon yn darparu mai enw byr y Ddeddf yw Deddf Casglu a Rheoli Trethi (Cymru) 2016.

en-gb	36
cy-gb	36

en-gb	These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) which received Royal Assent on 25 April 2016
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.

en-gb	RECORD OF PROCEEDINGS IN NATIONAL ASSEMBLY FOR WALES
cy-gb	COFNOD Y TRAFODION YNG NGHYNULLIAD CENEDLAETHOL CYMRU

en-gb	235. 
cy-gb	235. 

en-gb	The following table sets out the dates for each stage of the Act’s passage through the National Assembly for Wales. 
cy-gb	Mae’r tabl a ganlyn yn nodi’r dyddiadau ar gyfer pob cyfnod o hynt y Ddeddf drwy Gynulliad Cenedlaethol Cymru. 

en-gb	The Record of Proceedings and further information on the passage of this Act can be found on the National Assembly for Wales’ website at: 
cy-gb	Gellir cael Cofnod y Trafodion a rhagor o wybodaeth am hynt y Ddeddf hon ar wefan Cynulliad Cenedlaethol Cymru ar: 

en-gb	http://www.senedd.assembly.wales/mgIssueHistoryHome.aspx?IId=12989
cy-gb	http://www.senedd.cynulliad.cymru/mgIssueHistoryHome.aspx?IId=12989

en-gb	Stage
cy-gb	Cyfnod

en-gb	Date
cy-gb	Dyddiad

en-gb	Introduced
cy-gb	Cyflwynwyd

en-gb	13 July 2015
cy-gb	13 Gorffennaf 2015

en-gb	Stage 1 - Debate
cy-gb	Cyfnod 1 – Dadl

en-gb	8 December 2015
cy-gb	8 Rhagfyr 2015

en-gb	Stage 2 Scrutiny Committee – consideration of amendments
cy-gb	Cyfnod 2 Pwyllgor Craffu – ystyried y gwelliannau

en-gb	28 January 2016
cy-gb	28 Ionawr 2016

en-gb	Stage 3 Plenary - consideration of amendments
cy-gb	Cyfnod 3 Cyfarfod Llawn – ystyried y gwelliannau

en-gb	1 March 2016
cy-gb	1 Mawrth 2016

en-gb	Stage 4 Approved by the Assembly
cy-gb	Cyfnod 4 Cymeradwywyd gan y Cynulliad

en-gb	8 March 2016
cy-gb	8 Mawrth 2016

en-gb	Royal Assent
cy-gb	Y Cydsyniad Brenhinol

en-gb	25 April 2016
cy-gb	25 Ebrill 2016

en-gb	© Crown copyright 2016
cy-gb	© h Hawlfraint y Goron 2016

en-gb	Printed and Published in the UK by The Stationery Office Limited under the authority and superintendence of Carol Tullo, Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.
cy-gb	Argraffwyd a chyhoeddwyd yn y Deyrnas Unedig gan The Stationery Office Limited o dan awdurdod ac arolygiaeth Carol Tullo, Rheolwr Gwasg Ei Mawrhydi ac Argraffydd Deddfau Seneddol y Frenhines.

en-gb	37
cy-gb	37