techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: The validity of any proceedings or acts of WRA (or of any committee or sub-committee) is not affected by
Welsh: Nid yw'r materion a ganlyn yn effeithio ar ddilysrwydd unrhyw un neu ragor o drafodion neu weithredoedd ACC (nac unrhyw bwyllgor neu is-bwyllgor)
English: any vacancy in its membership
Welsh: unrhyw swydd wag ymhlith ei aelodaeth
English: any defect in the appointment of a member
Welsh: unrhyw ddiffyg o ran penodiad aelod
English: (c) any non-executive member becoming disqualified from appointment by virtue of section 4.
Welsh: (c) unrhyw aelod anweithredol yn dod yn anghymwys ar gyfer ei benodi yn rhinwedd adran 4.
English: (2) WRA has the following particular functions
Welsh: (2) Mae gan ACC y swyddogaethau penodol a ganlyn
English: providing to the Welsh Ministers information
Welsh: darparu gwybodaeth
English: providing information and assistance relating to devolved taxes to devolved taxpayers
Welsh: darparu gwybodaeth a chymorth yn ymwneud a threthi datganoledig i drethdalwyr datganoledig
English: resolving complaints and disputes relating to devolved taxes
Welsh: datrys cwynion ac anghydfodau yn ymwneud a threthi datganoledig
English: promoting compliance with the law relating to devolved taxes and protecting against tax evasion and tax avoidance in relation to devolved taxes.
Welsh: hybu cydymffurfedd a'r gyfraith sy'n ymwneud a threthi datganoledig ac amddiffyn rhag efadu trethi ac osgoi trethi mewn perthynas a threthi datganoledig.
English: (3) WRA must provide the Welsh Ministers with such information
Welsh: (3) Rhaid i ACC ddarparu i Weinidogion Cymru unrhyw wybodaeth
English: (4) In addition to any other powers it has
Welsh: (4) Yn ychwanegol at unrhyw bwerau eraill sydd ganddo
English: necessary or expedient in connection with the exercise of its functions
Welsh: yn angenrheidiol neu'n hwylus mewn cysylltiad ag arfer ei swyddogaethau
English: incidental or conducive to the exercise of those functions.
Welsh: yn atodol i arfer y swyddogaethau hynny neu'n ffafriol i hynny.
English: (1) WRA may authorise the carrying out of any of its functions (to any extent) by
Welsh: (1) Caiff ACC awdurdodi'r canlynol i gyflawni unrhyw un neu ragor o'i swyddogaethau (i unrhyw raddau)
English: a committee of WRA or a sub-committee of such a committee
Welsh: pwyllgor o ACC neu is-bwyllgor o bwyllgor o'r fath
English: the chief executive or any other member of staff of WRA.
Welsh: prif weithredwr ACC neu unrhyw aelod arall o staff ACC.
English: (3) The authorisation of the carrying out of a function under this section does not affect
Welsh: (3) Nid yw'r awdurdodiad i gyflawni swyddogaeth o dan yr adran hon yn effeithio ar
English: (1) WRA may delegate any of its functions to any person prescribed by regulations made by the Welsh Ministers.
Welsh: (1) Caiff ACC ddirprwyo unrhyw un neu ragor o'i swyddogaethau i unrhyw berson a ragnodir drwy reoliadau a wneir gan Weinidogion Cymru.
English: Tax Collection and Management (Wales) Act 2016 (anaw 6) 7
Welsh: 7 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
English: (2) WRA may give directions to a person to whom any of its functions have been delegated about how the delegated functions are to be exercised and the person to whom the functions have been delegated must comply with any such direction.
Welsh: (2) Caiff ACC roi cyfarwyddydau i berson y dirprwywyd unrhyw un neu ragor o'i swyddogaethau iddo ynghylch sut y mae'r swyddogaethau dirprwyedig i'w harfer a rhaid i'r person y dirprwywyd y swyddogaethau iddo gydymffurfio ag unrhyw gyfarwyddyd o'r fath.
English: (3) Delegations or directions under this section may be varied or revo
Welsh: (3) Caniateir amrywio neu ddirymu dirprwyaethau neu gyfarwyddydau o dan yr adran hon unrhyw bryd.
English: (4) WRA must publish information about
Welsh: (4) Rhaid i ACC gyhoeddi gwybodaeth ynghylch
English: delegations under this section
Welsh: dirprwyaethau o dan yr adran hon
English: directions under this section.
Welsh: cyfarwyddydau o dan yr adran hon.
English: (5) Subsection (4) does not apply to the extent that WRA considers that publication of information would pre
Welsh: (5) Nid yw is-adran (4) yn gymwys i'r graddau y mae ACC o'r farn y byddai cyhoeddi gwybodaeth yn niweidio ei allu i arfer ei swyddogaethau yn effeithiol.
English: (6) Delegation of a function under this section does not affect
Welsh: (6) Nid yw dirprwyo swyddogaeth o dan yr adran hon yn effeithio ar
English: The Welsh Ministers may give to WRA directions of a general nature.
Welsh: Caiff Gweinidogion Cymru roi cyfarwyddydau o natur gyffredinol i ACC.
English: WRA must
Welsh: Rhaid i ACC
English: Directions given under subsection (1) may not relate to the exercise of the functions in sections 29 or 30.
Welsh: Ni chaiff cyfarwyddydau a roddir o dan is-adran (1) ymwneud ag arfer y swyddogaethau yn adrannau 29 na 30.
English: Directions under this section may be varied or revo
Welsh: Caniateir amrywio neu ddirymu cyfarwyddydau o dan yr adran hon unrhyw bryd.
English: The Welsh Ministers must publish any directions given under subsection (1).
Welsh: Rhaid i Weinidogion Cymru gyhoeddi unrhyw gyfarwyddydau a roddir o dan is-adran (1).
English: (1) Information acquired
Welsh: (1) O ran gwybodaeth sy'n dod i law
English: by a person to whom WRA has delegated any of its functions
Welsh: person y mae ACC wedi dirprwyo unrhyw un neu ragor o'i swyddogaethau iddo
English: in connection with a function of WRA may be used only in accordance with subsection (2).
Welsh: mewn cysylltiad ag un o swyddogaethau ACC
English: (2) The information may be used
Welsh: (2) Caniateir defnyddio'r wybodaeth
English: by any person to whom WRA has delegated any of its functions
Welsh: gan unrhyw berson y mae ACC wedi dirprwyo unrhyw un neu ragor o'i swyddogaethau iddo
English: (3) This section is sub
Welsh: (3) Mae'r adran hon yn ddarostyngedig i unrhyw un neu ragor o rwymedigaethau rhyngwladol y Deyrnas Unedig sy'n cyfyngu ar y defnydd o wybodaeth neu'n gwahardd ei defnyddio.
English: (1) An individual who is or has been a relevant official must not disclose protected taxpayer information unless the disclosure is permitted by section 18.
Welsh: (1) Ni chaiff unigolyn sy'n swyddog perthnasol
English: (2) In this section and section 19
Welsh: (2) Yn yr adran hon ac yn adran 19
English: a person to whom WRA has delegated any of its functions
Welsh: sy'n berson y mae ACC wedi dirprwyo unrhyw un neu ragor o'i swyddogaethau iddo
English: a member of staff of WRA
Welsh: sy'n aelod o staff ACC
English: a member of staff of a person to whom WRA has delegated any of its functions employed in connection with any of those functions
Welsh: sy'n aelod o staff person y mae ACC wedi dirprwyo unrhyw un neu ragor o'i swyddogaethau iddo a gyflogir mewn cysylltiad ag unrhyw un neu ragor o'r swyddogaethau hynny
English: a person providing services to WRA
Welsh: sy'n berson sy'n darparu gwasanaethau i ACC
English: a person providing services to a person to whom WRA has delegated any of its functions in connection with any of those functions.
Welsh: sy'n berson sy'n darparu gwasanaethau i berson y mae ACC wedi dirprwyo unrhyw un neu ragor o'i swyddogaethau iddo mewn cysylltiad ag unrhyw un neu ragor o'r swyddogaethau hynny.
English: (3) In subsection (1) and section 18
Welsh: (3) Yn is-adran (1) ac adran 18
English: which was acquired by WRA or which was acquired by a person to whom any of the functions of WRA have been delegated in connection with those functions
Welsh: a ddaeth i law ACC neu a ddaeth i law person y dirprwywyd unrhyw un neu ragor o swyddogaethau ACC iddo mewn cysylltiad a'r swyddogaethau hynny
English: by which the affected person may be identified (whether by reason of the affected person's identity being specified in the information or being capable of being deduced from it).
Welsh: y gellir adnabod y person a effeithir ohoni (boed oherwydd bod yr wybodaeth yn nodi pwy yw'r person a effeithir neu oherwydd y gellir casglu pwy ydyw ohoni).
English: (1) A disclosure of protected taxpayer information is permitted by this section if
Welsh: (1) Mae'r adran hon yn caniatdu datgelu gwybodaeth warchodedig am drethdalwr
English: it is made with the consent of each person to whom the information relates
Welsh: os gwneir hynny gyda chydsyniad pob person y mae'r wybodaeth yn ymwneud ag ef
English: it is made for the purpose of obtaining services in connection with a function of WRA
Welsh: os gwneir hynny er mwyn cael gwasanaethau mewn cysylltiad ag un o swyddogaethau ACC
English: it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime
Welsh: os gwneir hynny at ddibenion ymchwiliad troseddol neu achos troseddol neu at ddibenion atal troseddu neu ganfod trosedd
English: it is made to a body with responsibility for the regulation of a profession in connection with misconduct on the part of a member of the profession which relates to a function of WRA
Welsh: os gwneir hynny i gorff sydd a chyfrifoldeb am reoleiddio proffesiwn mewn cysylltiad a chamymddwyn ar ran aelod o'r proffesiwn sy'n ymwneud ag un o swyddogaethau ACC
English: it is made for the purposes of civil proceedings
Welsh: os gwneir hynny at ddibenion achos sifil
English: it is made in pursuance of an order of a court or tribunal
Welsh: os gwneir hynny yn unol a gorchymyn llys neu dribiwnlys
English: it is made in accordance with an enactment requiring or permitting the disclosure
Welsh: os gwneir hynny yn unol a deddfiad sy'n gwneud ei datgelu yn ofynnol neu'n caniatau hynny
English: it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16.
Welsh: os gwneir hynny i ACC neu i berson y mae ACC wedi dirprwyo unrhyw un neu ragor o'i swyddogaethau iddo ar gyfer ei defnyddio yn unol ag adran 16.
English: (2) The Welsh Ministers may by regulations amend subsection (1).
Welsh: (2) Caiff Gweinidogion Cymru ddiwygio is-adran (1) drwy reoliadau.
English: (1) Every individual who is a relevant official must ma
Welsh: (1) Rhaid i bob unigolyn sy'n swyddog perthnasol wneud datganiad sy'n cydnabod y rhwymedigaeth o ran cyfrinachedd o dan adran 17.
English: (2) A declaration must be made
Welsh: (2) Rhaid gwneud datganiad
English: as soon as reasonably practicable following the individual's appointment
Welsh: cyn gynted ag y bo'n rhesymol ymarferol ar 6l penodi'r unigolyn
English: in such form and manner as WRA may determine.
Welsh: mewn unrhyw ffurf a modd a bennir gan ACC.
English: the renewal of a fixed term appointment is not to be treated as an appointment
Welsh: nid yw adnewyddu penodiad cyfnod sefydlog i'w drin fel penodiad
English: an individual within section 17 (2) (e) is to be treated as appointed when the individual first provides services as mentioned there
Welsh: mae unigolyn sydd o fewn adran 17 (2) (e) i'w drin fel pe bai wedi ei benodi pan fo'r unigolyn yn darparu'r gwasanaethau a grybwyllir yno gyntaf
English: if an individual within section 17 (2) (b)
Welsh: os penodwyd unigolyn sydd o fewn adran 17 (2) (b)
English: (1) An individual who discloses information in contravention of section 17 (1) commits an offence.
Welsh: (1) Mae unigolyn sy'n datgelu gwybodaeth yn groes i adran 17 (1) yn cyflawni trosedd.
English: (2) It is a defence for an individual charged with an offence under subsection (1) to prove that the individual reasonably believed
Welsh: (2) Mae'n amddiffyniad i unigolyn a gyhuddir o drosedd o dan is-adran (1) brofi bod yr unigolyn yn credu'n rhesymol
English: that the disclosure of the information was permitted by section 18
Welsh: bod adran 18 yn caniatdu datgelu'r wybodaeth
English: that the information had already lawfully been made available to the public.
Welsh: bod yr wybodaeth eisoes wedi ei darparu yn gyfreithlon i'r cyhoedd.
English: (3) An individual who commits an offence under subsection (1) is liable
Welsh: (3) Mae unigolyn sy'n cyflawni trosedd o dan is-adran (1) yn agored
English: on summary conviction
Welsh: ar gollfarn ddiannod
English: on conviction on indictment
Welsh: ar gollfarn ar dditiad
English: (4) This section does not affect the pursuit of any remedy or the ta
Welsh: (4) Nid yw'r adran hon yn effeithio ar y gallu i fynd ar drywydd unrhyw rwymedi na chymryd unrhyw gamau mewn perthynas a thorri adran 17 (1).
English: Court proceedings and evidence
Welsh: Achosion llys a thystiolaeth
English: WRA may institute criminal and civil proceedings in England and Wales.
Welsh: Caiff ACC gychwyn achosion troseddol ac achosion sifil yng Nghymru a Lloegr.
English: An individual authorised to conduct criminal or civil proceedings in magistrates
Welsh: Mae gan unigolyn sydd wedi ei awdurdodi i gynnal achosion troseddol neu achosion sifil mewn llysoedd ynadon yng Nghymru a Lloegr
English: by a person to whom WRA has delegated the function of authorising the conduct of such proceedings
Welsh: gan berson y mae ACC wedi dirprwyo iddo'r swyddogaeth o awdurdodi cynnal achosion o'r fath
English: is entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c.
Welsh: hawl i wneud hynny er nad yw'n berson a awdurdodir at ddibenion Deddf Gwasanaethau Cyfreithiol 2007 (p.
English: (1) A document that purports to have been issued or signed by or with the authority of WRA
Welsh: (1) Mae dogfen yr honnir iddi gael ei dyroddi neu ei llofnodi gan ACC neu gydag awdurdod ACC
English: is to be treated as having been so issued or signed unless the contrary is proved
Welsh: i'w thrin fel pe bai wedi ei dyroddi neu ei llofnodi felly oni phrofir i'r gwrthwyneb
English: is admissible in any legal proceedings.
Welsh: yn dderbyniol mewn unrhyw achos cyfreithiol.
English: (2) A document that purports to have been issued by WRA and which certifies any of the matters specified in subsection (3) is sufficient evidence of that fact unless the contrary is proved.
Welsh: (2) Mae dogfen yr honnir iddi gael ei dyroddi gan ACC ac sy'n ardystio unrhyw un neu ragor o'r materion a bennir yn is-adran (3) yn dystiolaeth ddigonol o'r ffaith honno oni phrofir i'r gwrthwyneb.
English: (a) that a specified person was appointed as a member of WRA on a specified date
Welsh: (a) bod person penodedig wedi ei benodi'n aelod o ACC ar ddyddiad penodedig
English: (b) that a specified person was appointed as a member of WRA
Welsh: (b) bod person penodedig wedi ei benodi'n aelod o staff ACC ar ddyddiad penodedig
English: (c) that at a specified time or for a specified purpose (or both) a specified member of WRA was authorised to exercise a function of WRA
Welsh: (c) bod aelod penodedig o ACC
English: (d) that at a specified time or for a specified purpose (or both) a specified committee of WRA or a specified sub-committee of such a committee was authorised to exercise a function of WRA
Welsh: (d) bod pwyllgor penodedig o ACC neu is-bwyllgor penodedig o bwyllgor o'r fath
English: (e) that at a specified time or for a specified purpose (or both)
Welsh: (e) ar adeg benodedig neu at ddiben penodedig (neu'r ddau)
English: a specified member of WRA
Welsh: bod aelod penodedig o staff ACC
English: (f) that at a specified time or for a specified purpose (or both) a function of WRA was delegated to another specified person.
Welsh: (f) bod un o swyddogaethau ACC
English: (4) A document that purports to have been issued by or with the authority of WRA and which certifies
Welsh: (4) Mae dogfen yr honnir iddi gael ei dyroddi gan ACC neu gydag awdurdod ACC ac sy'n ardystio
English: (a) that a tax return required to be made to WRA has not been made
Welsh: (a) nad yw ffurflen dreth yr oedd yn ofynnol ei dychwelyd i ACC wedi ei dychwelyd
English: (b) that a notice required to be given to WRA has not been given
Welsh: (b) nad yw hysbysiad yr oedd yn ofynnol ei roi i ACC wedi ei roi
English: A copy of a document issued or acquired by WRA (or on its behalf) that is certified by WRA (or on its behalf) to be an accurate copy is admissible in any legal proceedings to the same extent as the document itself and is sufficient evidence of that document unless the contrary is proved.
Welsh: Mae copi o ddogfen a ddyroddwyd gan ACC (neu ar ei ran) neu a ddaeth i law ACC (neu berson sy'n gweithredu ar ei ran)
English: See section 168 (certificates of debt) for provision about the certification of debt.
Welsh: Gweler adran 168 (tystysgrifau dyled) am ddarpariaeth ynghylch ardystio dyled.
English: The Welsh Ministers must pay WRA such amounts as they consider appropriate in respect of the carrying out of WRA's functions.
Welsh: Rhaid i Weinidogion Cymru dalu i ACC unrhyw symiau sy'n briodol yn eu barn hwy mewn cysylltiad a chyflawni swyddogaethau ACC.
English: The payments are to be made at the times
Welsh: Mae'r taliadau i'w gwneud ar yr adegau
English: WRA may pay a reward to a person in return for a service which relates to any of its functions.
Welsh: Caiff ACC roi gwobr i berson yn dal am wasanaeth sy'n ymwneud ag unrhyw un neu ragor o'i swyddogaethau.
English: WRA must pay amounts collected in the exercise of its functions into the Welsh Consolidated
Welsh: Rhaid i ACC dalu symiau a gesglir wrth arfer ei swyddogaethau i Gronfa Gyfunol Cymru.
English: (2) The Charter must include
Welsh: (2) Rhaid i'r Siarter gynnwys
English: standards of behaviour and values which WRA expects devolved taxpayers
Welsh: safonau ymddygiad a gwerthoedd y mae ACC yn disgwyl i drethdalwyr datganoledig
English: (3) WRA must
Welsh: (3) Rhaid i ACC
English: publish the Charter
Welsh: cyhoeddi'r Siarter
English: review the Charter
Welsh: adolygu'r Siarter
English: (i) at least once in the period of 5 years beginning with the day on which the Charter is published
Welsh: (i) o leiaf unwaith yn y cyfnod o 5 mlynedd sy'n dechrau a'r diwrnod y cyhoeddir y Siarter
English: (c) revise the Charter when it considers it appropriate to do so and publish the revised Charter.
Welsh: (c) diwygio'r Siarter pan fo'n briodol gwneud hynny
English: WRA must lay the Charter and any revised Charter before the National Assembly for Wales.
Welsh: Rhaid i ACC osod y Siarter ac unrhyw Siarter ddiwygiedig gerbron Cynulliad Cenedlaethol Cymru.
English: The first Charter must be published within 3 months of the coming into force of this section.
Welsh: Rhaid cyhoeddi'r Siarter gyntaf o fewn 3 mis i'r adran hon ddod i rym.
English: (1) WRA must
Welsh: (1) Rhaid i ACC
English: (2) The corporate plan must set out
Welsh: (2) Rhaid i'r cynllun corfforaethol nodi
English: the outcomes by reference to which the achievement of the main ob
Welsh: y canlyniadau y gellir mesur i ba raddau y cyflawnwyd y prif amcanion drwy gyfeirio atynt
English: the activities which WRA expects to underta
Welsh: y gweithgareddau y mae ACC yn disgwyl ymgymryd a hwy yn ystod y cyfnod cynllunio.
English: (3) The Welsh Ministers may approve the corporate plan sub
Welsh: (3) Caiff Gweinidogion Cymru gymeradwyo'r cynllun corfforaethol yn ddarostyngedig i unrhyw addasiadau a gytunir rhyngddynt hwy ac ACC.
English: (4) When the Welsh Ministers approve the corporate plan
Welsh: (4) Pan fo Gweinidogion Cymru yn cymeradwyo'r cynllun corfforaethol
English: publish the plan
Welsh: cyhoeddi'r cynllun
English: lay a copy of the plan before the National Assembly for Wales.
Welsh: gosod copi o'r cynllun gerbron Cynulliad Cenedlaethol Cymru.
English: (6) Subsections (2) to (4) apply to a revised corporate plan as they apply to a corporate plan.
Welsh: (6) Mae is-adrannau (2) i (4) yn gymwys i gynllun corfforaethol diwygiedig fel y maent yn gymwys i gynllun corfforaethol.
English: (7) "Planning period" means
Welsh: (7) Ystyr "cyfnod cynllunio" yw
English: a first period prescribed by the Welsh Ministers by regulations
Welsh: cyfnod cyntaf a ragnodir gan Weinidogion Cymru drwy reoliadau
English: each subsequent period of 3 years.
Welsh: pob cyfnod dilynol o 3 blynedd.
English: (8) The Welsh Ministers may by regulations substitute for the period for the time being specified in subsection (7) (b) such other period as they consider appropriate.
Welsh: (8) Caiff Gweinidogion Cymru drwy reoliadau roi unrhyw gyfnod arall sy'n briodol yn eu barn hwy yn lle'r cyfnod a bennir am y tro yn is-adran (7) (b).
English: (9) The corporate plan for the first planning period must be submitted for approval by the Welsh Ministers not later than 6 months after WRA is established;
Welsh: (9) Rhaid cyflwyno'r cynllun corfforaethol ar gyfer y cyfnod cynllunio cyntaf i Weinidogion Cymru i'w gymeradwyo yn ddim hwyrach na 6 mis ar 6l sefydlu ACC;
English: and the corporate plan for each subsequent planning period must be submitted before the beginning of the planning period.
Welsh: a rhaid cyflwyno'r cynllun corfforaethol ar gyfer pob cyfnod cynllunio dilynol cyn dechrau'r cyfnod cynllunio.
English: (1) As soon as is reasonably practicable after the end of each financial year
Welsh: (1) Cyn gynted ag y bo'n rhesymol ymarferol ar 6l diwedd pob blwyddyn ariannol
English: prepare and publish a report on the exercise of its functions during that year
Welsh: paratoi a chyhoeddi adroddiad ar y modd yr arferwyd ei swyddogaethau yn ystod y flwyddyn honno
English: send a copy of the report to the Welsh Ministers
Welsh: anfon copi o'r adroddiad at Weinidogion Cymru
English: (2) The report must (in particular) contain an assessment of the extent to which WRA has demonstrated during the financial year the standards of service
Welsh: (2) Rhaid i'r adroddiad gynnwys (yn benodol) asesiad o'r graddau y mae ACC
English: (3) WRA may publish such other reports and information on matters relevant to its functions as it considers appropriate.
Welsh: (3) Caiff ACC gyhoeddi unrhyw adroddiadau eraill ac unrhyw wybodaeth arall am faterion sy'n berthnasol i'w swyddogaethau ag y bo'n briodol yn ei farn.
English: prepare accounts in respect of each financial year in accordance with directions given by the Welsh Ministers.
Welsh: paratoi cyfrifon ar gyfer pob blwyddyn ariannol yn unol a chyfarwyddydau a roddir gan Weinidogion Cymru.
English: (2) The directions which the Welsh Ministers may give include (among other things) directions as to
Welsh: (2) Caiff y cyfarwyddydau a roddir gan Weinidogion Cymru gynnwys (ymysg pethau eraill) gyfarwyddydau o ran
English: the information to be contained in the accounts and the manner in which the accounts are to be presented
Welsh: yr wybodaeth sydd i'w chynnwys yn y cyfrifon a'r modd y mae'r cyfrifon i'w cyflwyno
English: the methods and principles in accordance with which the accounts are to be prepared
Welsh: y dulliau a'r egwyddorion y mae'r cyfrifon i'w paratoi yn unol a hwy
English: additional information that is to accompany the accounts.
Welsh: gwybodaeth ychwanegol sydd i fynd gyda'r cyfrifon.
English: (3) Directions under this section may be varied or revo
Welsh: (3) Caniateir amrywio neu ddirymu cyfarwyddydau o dan yr adran hon unrhyw bryd.
English: WRA must prepare in respect of each financial year
Welsh: Rhaid i ACC baratoi mewn cysylltiad a phob blwyddyn ariannol
English: (2) Directions under this section may be varied or revo
Welsh: (2) Caniateir amrywio neu ddirymu cyfarwyddydau o dan yr adran hon unrhyw bryd.
English: (1) WRA must submit
Welsh: (1) Rhaid i ACC gyflwyno
English: the accounts prepared for a financial year
Welsh: y cyfrifon a baratowyd ar gyfer blwyddyn ariannol
English: the Tax Statement for a financial year
Welsh: y Datganiad Treth ar gyfer blwyddyn ariannol
English: to the Auditor
Welsh: i Archwilydd Cyffredinol Cymru yn ddim hwyrach na 31 Awst yn y flwyddyn ariannol ganlynol.
English: (2) The Auditor
Welsh: (2) Rhaid i Archwilydd Cyffredinol Cymru
English: not later than the end of the period of 4 months beginning with the day on which they are submitted
Welsh: yn ddim hwyrach na diwedd y cyfnod o 4 mis sy'n dechrau a'r diwrnod y'u cyflwynir
English: (3) In examining the accounts submitted under this section
Welsh: (3) Wrth archwilio'r cyfrifon a gyflwynir o dan yr adran hon
English: that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it
Welsh: yr aed i'r gwariant y mae'r cyfrifon yn ymwneud ag ef yn gyfreithlon ac yn unol a'r awdurdod sy'n ei lywodraethu