techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: This section does not apply to cases where the inaccuracy gives rise to a loss wrongly recorded or quantified (see section 137).
Welsh: 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).
English: Section 139-141 - Penalties under Chapter 3:
Welsh: Adrannau 139-141 - Cosbau o dan Bennod 3:
English: Section 139 provides for WRA to be able to reduce a penalty under this Chapter.
Welsh: Mae adran 139 yn darparu y caiff ACC ostwng cosb o dan y Bennod hon.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Section 140 provides that WRA may in special circumstances reduce a penalty that has been applied due to sections 129, 132 or 133.
Welsh: Mae adran 140 yn darparu y caiff ACC, o dan amgylchiadau arbennig, ostwng cosb a osodwyd o ganlyniad i adrannau 129, 132 neu 133.
English: The penalty can be suspended, remitted entirely or reduced following WRA agreeing a compromise with the taxpayer in relation to the penalty proceedings.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Subsection (3) and (4) sets out the time limits for the assessment of penalties under sections 129, 132 or 133.
Welsh: Mae is-adran (3) a (4) yn nodi'r terfynau amser ar gyfer asesu cosbau o dan adrannau 129, 132 neu 133.
English: This section defines various expressions used in this Chapter, including
Welsh: Mae'r adran hon yn diffinio ymadroddion amrywiol a ddefnyddir yn y Bennod hon, gan gynnwys
English: Sections 143-145 - Penalty for failure to keep and preserve records in connection with tax returns and claims
Welsh: Adrannau 143-145 - Cosb am fethu â chadw cofnodion mewn cysylltiad â ffurflenni a hawliadau treth a'u storio'n ddiogel
English: 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.
Welsh: 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.
English: It will be for WRA to decide the level of penalty (up to the £3,000 maximum) in each case.
Welsh: Mater i ACC fydd penderfynu ar lefel y gosb (hyd at yr uchafswm o £3,000) ym mhob achos.
English: 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.
Welsh: 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.
English: The section defines some circumstances which would not be accepted as a reasonable excuse.
Welsh: Mae'r adran yn diffinio rhai amgylchiadau na fyddent yn cael eu derbyn fel esgus rhesymol.
English: Section 145 requires the WRA to assess the penalty and issue a notice to the liable person within a specified time period.
Welsh: 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.
English: Sections 146-153 - Penalties relating to investigations
Welsh: Adrannau 146-153 - Cosbau sy'n ymwneud ag ymchwiliadau
English: Section 146 provides that a person is liable to a penalty of £300 where that person:
Welsh: Mae adran 146 yn darparu bod person yn agored i gosb o £300 pan fo'r person hwnnw:
English: fails to comply with an information notice (as defined in section 83);
Welsh: yn methu â chydymffurfio â hysbysiad gwybodaeth (fel y'i diffinnir yn adran 83);
English: deliberately obstructs the WRA in the course of an inspection approved by the tribunal;
Welsh: yn rhwystro ACC yn fwriadol yn ystod ymchwiliad a gymeradwywyd gan y tribiwnlys;
English: deliberately obstructs WRA in the course of exercising powers under section 113 (3);
Welsh: yn rhwystro ACC yn fwriadol wrth iddo arfer pwerau o dan adran 113 (3;
English: fails to comply with a reasonable request for assistance under section 113 (5).
Welsh: yn methu â chydymffurfio â chais rhesymol am gymorth o dan adran 113 (5).
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Subsection (2) (b) prevents a daily penalty from accruing while a review or appeal is taking place.
Welsh: Mae is-adran (2) (b) yn atal cosb ddyddiol rhag cronni tra bo adolygiad yn cael ei gynnal neu apêl yn cael ei chynnal.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: The section defines some circumstances which would not be accepted as reasonable excuse.
Welsh: Mae'r adran yn diffinio rhai amgylchiadau na fyddent yn cael eu derbyn fel esgus rhesymol.
English: 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.
Welsh: 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.
English: Before making an application, WRA must tell the person responsible for the failure or obstruction that an application may be made.
Welsh: Cyn gwneud cais, rhaid i ACC ddweud wrth y person sy'n gyfrifol am y methiant neu'r rhwystr y caniateir gwneud cais.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: The criteria are that:
Welsh: Y meini prawf yw:
English: a person is liable to a penalty under section 146;
Welsh: bod person yn agored i gosb o dan adran 146;
English: the failure or obstruction continues;
Welsh: bod y methiant neu'r rhwystr yn parhau;
English: 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;
Welsh: 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;
English: the WRA makes an application to the Upper Tribunal for an additional penalty to be imposed;
Welsh: bod ACC yn gwneud cais i'r Uwch Dribiwnlys i gosb ychwanegol gael ei gosod;
English: and the Upper Tribunal decides it is appropriate to do so.
Welsh: a bod yr Uwch Dribiwnlys yn penderfynu ei bod yn briodol gwneud hynny.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: The circumstances are:
Welsh: Yr amgylchiadau hynny yw:
English: if the error is due to careless or deliberate behaviour;
Welsh: os yw'r camgymeriad o ganlyniad i ymddygiad diofal neu fwriadol;
English: if the person is aware of the inaccuracy at the time of submitting the document but fails to tell the WRA;
Welsh: os yw'r person yn ymwybodol o'r anghywirdeb ar yr adeg y cyflwynir y ddogfen ond nad yw'n hysbysu ACC;
English: or if the person discovers the error after submitting the document, but fails to take reasonable steps to inform the WRA.
Welsh: neu os yw'r person yn darganfod y camgymeriad ar ôl cyflwyno'r ddogfen, ond yn methu â chymryd camau rhesymol i hysbysu ACC.
English: Where there is more than one inaccuracy in a document, a penalty is payable for each inaccuracy.
Welsh: Pan fo dogfen yn cynnwys mwy nag un anghywirdeb, mae cosb yn daladwy am bob anghywirdeb.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: The assessment of a penalty under section 151 must be made within 12 months of the Upper Tribunal's decision.
Welsh: Rhaid gwneud yr asesiad o gosb o dan adran 151 o fewn 12 mis i benderfyniad yr Uwch Dribiwnlys.
English: 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.
Welsh: 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.
English: Section 154 - Payment of penalties
Welsh: Adran 154 - Talu cosbau
English: 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.
Welsh: 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.
English: Sections 155-156 - Supplementary
Welsh: Adrannau 155-156 - Atodol
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: PART 6 - INTEREST
Welsh: RHAN 6 - LLOG
English: Sections 157-160 - Interest on amounts payable to WRA
Welsh: Adrannau 157-160 - Llog ar symiau sy'n daladwy i ACC
English: 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.
Welsh: 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.
English: Interest is incurred from the late payment interest start date until the tax or penalty is paid.
Welsh: Mae llog yn cronni o ddyddiad dechrau'r llog taliadau hwyr hyd nes y telir y dreth neu'r gosb.
English: 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.
Welsh: 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.
English: Section 158 provides that late payment interest is not payable on late payment interest.
Welsh: Mae adran 158 yn darparu nad yw llog taliadau hwyr yn daladwy ar log taliadau hwyr.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Sections 161-162 - Interest on amounts payable by WRA
Welsh: Adrannau 161-162 - Llog ar symiau sy'n daladwy gan ACC
English: 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).
Welsh: 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).
English: Where a repayment is made on or after the repayment interest start date, interest will be added to the amount to be repaid.
Welsh: Pan wneir ad-daliad ar ddyddiad dechrau'r llog ad-daliadau, neu wedi hynny, ychwanegir llog at y swm sydd i'w ad-dalu.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Sections 163 - Rates of late payment interest and repayment interest
Welsh: Adran 163 - Cyfraddau llog taliadau hwyr a llog ad-daliadau
English: This section provides the Welsh Ministers with the power to specify the rates of late payment interest and repayment interest to be paid.
Welsh: 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.
English: Different rates may be set for different purposes.
Welsh: Caniateir gosod cyfraddau gwahanol at ddibenion gwahanol.