techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Section 34 - Welsh Public Records
Welsh: Adran 34 - Cofnodion Cyhoeddus Cymru
English: The section amends GOWA 2006 so that the records of the WRA are classed as Welsh public records.
Welsh: Mae'r adran yn diwygio Deddf Llywodraeth Cymru 2006 fel bod cofnodion ACC yn cael eu hystyried yn gofnodion cyhoeddus Cymru.
English: Section 35 - Public Services Ombudsman
Welsh: Adran 35 - Yr Ombwdsmon Gwasanaethau Cyhoeddus
English: 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.
Welsh: 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.
English: Section 36 - Auditor General for Wales
Welsh: Adran 36 - Archwilydd Cyffredinol Cymru
English: 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.
Welsh: 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.
English: PART 3 - TAX RETURNS, ENQUIRIES AND ASSESSMENTS Section 37 - Overview
Welsh: RHAN 3 - FFURFLENNI, YMHOLIADAU AC ASESIADAU TRETH Adran 37 - Trosolwg
English: 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.
Welsh: 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.
English: Sections 38-39 - Taxpayer duties to keep and preserve records
Welsh: Adrannau 38-39 - Dyletswyddau trethdalwyr i gadw cofnodion a'u storio'n ddiogel
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Provision is also made for the Welsh Ministers to make regulations to prescribe records and supporting documents that must be kept and preserved.
Welsh: 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.
English: 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.
Welsh: 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.
English: Sections 40-42 - Tax returns
Welsh: Adrannau 40-42 - Ffurflenni treth
English: Section 40 gives the definition of "the filing date" as being the date by which a tax return for a devolved tax is due.
Welsh: Mae adran 40 yn diffinio'r "dyddiad ffeilio" fel y dyddiad erbyn pryd y mae'n ofynnol dychwelyd ffurflen dreth ar gyfer treth ddatganoledig.
English: Legislation about the particular devolved taxes will make provision about what that date is in particular circumstances.
Welsh: Bydd deddfwriaeth ynglŷn â'r trethi datganoledig penodol yn gwneud darpariaeth ynghylch beth yw'r dyddiad hwnnw o dan amgylchiadau penodol.
English: 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.
Welsh: Mae adran 41 yn galluogi person sy'n dychwelyd ffurflen dreth i'w diwygio, ac yn nodi sut a phryd y caniateir gwneud hynny.
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).
English: Section 42 permits the WRA to correct a tax return that has obvious errors or omissions by giving notice to the taxpayer.
Welsh: Mae adran 42 yn caniatáu i ACC gywiro ffurflen dreth sy'n cynnwys gwallau neu hepgoriadau amlwg drwy roi hysbysiad i'r trethdalwr.
English: An obvious error might be something like an arithmetical mistake where the figures used for the calculation are nevertheless correct.
Welsh: Gallai gwall amlwg fod yn rhywbeth fel gwall rhifyddol er bod y ffigurau a ddefnyddiwyd i wneud y cyfrifiad yn gywir.
English: A correction must be made by WRA within 9 months from the date the tax return was made.
Welsh: Rhaid i ACC wneud cywiriad o fewn 9 mis i'r dyddiad y dychwelwyd y ffurflen dreth.
English: 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.
Welsh: 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.
English: Sections 43-45 - Notice and scope of enquiry and amendment of tax return during enquiry
Welsh: Adrannau 43-45 - Hysbysiad a chwmpas ymholiad a diwygio ffurflen dreth yn ystod ymholiad
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).
English: Section 44 sets out the scope and limitations of a WRA enquiry into a tax return.
Welsh: Mae adran 44 yn nodi cwmpas a chyfyngiadau ymholiad ACC i ffurflen dreth.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: The period in which an enquiry into a tax return is in progress is defined for the purposes of sections 45 and 46.
Welsh: Caiff y cyfnod y mae ymholiad i ffurflen dreth yn mynd rhagddo ei ddiffinio at ddibenion adrannau 45 a 46.
English: 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.
Welsh: 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.
English: Sections 46-49 - Referral to tribunal during enquiry
Welsh: Adrannau 46-49 - Atgyfeirio at dribiwnlys yn ystod ymholiad
English: 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.
Welsh: 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.
English: It requires notice of the referral be given jointly by the relevant person and the WRA.
Welsh: Mae'n ei gwneud yn ofynnol i'r hysbysiad atgyfeirio gael ei roi ar y cyd gan y person perthnasol ac ACC.
English: Tribunal rules will make provision about the procedure to be followed in a referral.
Welsh: Bydd rheolau'r tribiwnlys yn gwneud darpariaeth ynghylch y weithdrefn sydd i'w dilyn mewn atgyfeiriad.
English: Section 47 enables either party to withdraw a notice of referral made under the previous section.
Welsh: Mae adran 47 yn galluogi'r naill barti neu'r llall i dynnu hysbysiad atgyfeirio a wnaed o dan yr adran flaenorol yn ôl.
English: Section 48 sets out the effect of a referral under section 46 on an enquiry.
Welsh: Mae adran 48 yn nodi effaith atgyfeiriad o dan adran 46 ar ymholiad.
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).
English: It requires the WRA to take the determination into account when reaching conclusions on the enquiry and making any amendments to the tax return.
Welsh: 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.
English: Sections 50-51 - Completion of enquiry
Welsh: Adrannau 50-51 - Cwblhau ymholiad
English: Section 50 provides for the completion of an enquiry.
Welsh: Mae adran 50 yn darparu ar gyfer cwblhau ymholiad.
English: The WRA is required to issue a closure notice to the person who made the tax return on completion of an enquiry.
Welsh: Mae'n ofynnol i ACC ddyroddi hysbysiad cau i'r person a ddychwelodd y ffurflen dreth unwaith y bydd ymholiad wedi ei gwblhau.
English: A closure notice must state whether or not an amendment is required and must make any amendment necessary.
Welsh: Rhaid i hysbysiad cau ddatgan a yw'n ofynnol diwygio'r ffurflen ai peidio, a rhaid iddo wneud unrhyw ddiwygiadau sy'n ofynnol.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: The tribunal must give a direction unless it is satisfied the WRA has reasonable grounds for this not to happen.
Welsh: Rhaid i'r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon bod gan ACC seiliau rhesymol dros beidio â gwneud hynny.
English: Tribunal rules will set out the procedure for an application of this kind.
Welsh: Bydd rheolau'r tribiwnlys yn nodi'r weithdrefn ar gyfer cais o'r fath.
English: Sections 52-53 - WRA determinations
Welsh: Adrannau 52-53 - Dyfarniadau ACC
English: 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.
Welsh: 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.
English: Notice of the determination must be given to the person believed to be liable for the devolved tax.
Welsh: Rhaid rhoi hysbysiad am y dyfarniad i'r person y credir ei fod yn agored i dalu'r dreth ddatganoledig.
English: Payment must be made by the person within 30 days of the notice being issued.
Welsh: Rhaid i'r person wneud y taliad o fewn 30 o ddiwrnodau i'r dyddiad y dyroddwyd yr hysbysiad.
English: A determination cannot be made more than four years after the date on which a tax return should have been filed with the WRA.
Welsh: Ni chaniateir gwneud dyfarniad fwy na 4 blynedd ar ôl y dyddiad y dylai ffurflen dreth fod wedi ei ffeilio gydag ACC.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Sections 54-61 - WRA assessments
Welsh: Adrannau 54-61 - Asesiadau ACC
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Section 58 limits the circumstances in which a WRA assessment can be made to two types of situation.
Welsh: Mae adran 58 yn cyfyngu ar yr amgylchiadau pan ganiateir i ACC wneud asesiad i ddau achos.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Section 59 provides the time limits for the WRA assessments.
Welsh: Mae adran 59 yn darparu'r terfynau amser ar gyfer asesiadau ACC.
English: The general time limit is 4 years after the filing date or, if later, after the date the tax return was made.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Section 61 requires the WRA to issue a notice of an assessment to the taxpayer.
Welsh: Mae adran 61 yn ei gwneud yn ofynnol i ACC ddyroddi hysbysiad am asesiad i'r trethdalwr.