techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: 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.
Welsh: 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.
English: If the recipient has been told that WRA will be applying for tribunal approval, the test provided by subsection (3) applies.
Welsh: 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.
English: 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.
Welsh: 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.
English: Where representations are made, WRA must provide the tribunal with details of those representations.
Welsh: Os gwneir sylwadau, rhaid i ACC roi manylion y sylwadau hynny i'r tribiwnlys.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).
English: Section 89 - Power to require information and documents about persons whose identity is not known
Welsh: Adran 89 - Pŵer i wneud gwybodaeth a dogfennau yn ofynnol am bersonau na wyddys pwy ydynt
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).
English: As with section 88, the tribunal may make such modifications of the notice as it thinks appropriate.
Welsh: Fel yn achos adran 88, caiff y tribiwnlys wneud unrhyw addasiadau i'r hysbysiad sy'n briodol yn ei farn.
English: Sections 90-91 - Requiring information and documents in relation to a group of undertakings or to a partnership
Welsh: Adrannau 90-91 - Gwneud gwybodaeth a dogfennau yn ofynnol mewn perthynas â grŵp o ymgymeriadau neu am bartneriaeth
English: 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;
Welsh: 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");
English: the detailed meaning of these terms being found in sections 1161-1162 of, and Schedule 7 to, the Companies Act 2006 (c.46.
Welsh: mae ystyr manwl y termau hyn i'w weld yn adrannau 1161-1162 o Ddeddf Cwmnïau 2006 (p.46) ac Atodlen 7 iddi).
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Where WRA issues a notice to the parent undertaking for the purposes of checking the tax position of a subsidiary undertaking, subsection (3) applies.
Welsh: Pan fo ACC yn dyroddi hysbysiad i'r rhiant-ymgymeriad at ddibenion gwirio sefyllfa dreth is-ymgymeriad, mae is-adran (3) yn gymwys.
English: In these circumstances, WRA must obtain the tribunal's approval before issuing the notice.
Welsh: Yn yr amgylchiadau hyn, rhaid i ACC sicrhau cymeradwyaeth y tribiwnlys cyn dyroddi'r hysbysiad.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: In these cases, the notice must be issued in accordance with the procedure set out in section 87.
Welsh: Yn yr achosion hyn, rhaid dyroddi'r hysbysiad yn unol â'r weithdrefn a nodir yn adran 87.
English: 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).
Welsh: 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.
English: 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.
Welsh: 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.
English: Notices issued under this section should:
Welsh: Dylai hysbysiad a ddyroddir o dan yr adran hon:
English: state its purpose;
Welsh: datgan ei ddiben;
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Section 92 - Power to obtain information to enable a person's identity to be ascertained
Welsh: Adran 92 - Pŵer i gael gwybodaeth er mwyn gallu cadarnhau pwy yw person
English: 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.
Welsh: 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.
English: The notice can only be issued with the tribunal's approval.
Welsh: Dim ond gyda chymeradwyaeth y tribiwnlys y gellir dyroddi'r hysbysiad.
English: The WRA may apply for approval without giving notice.
Welsh: Gall ACC wneud cais am gymeradwyaeth heb roi rhybudd.
English: 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.
Welsh: 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.
English: Under this section the WRA may request a taxpayer's name, last known address, and/or date of birth.
Welsh: O dan yr adran hon caiff ACC wneud cais am enw trethdalwr, ei gyfeiriad hysbys olaf, a/neu ei ddyddiad geni.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: Sections 93 - Power to obtain contact details for debtors
Welsh: Adran 93 - Pŵer i gael manylion cyswllt dyledwyr
English: 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.
Welsh: 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.
English: This procedure is not to be used to seek contact details from personal friends or relatives of a debtor.
Welsh: Nid yw'r weithdrefn hon i'w dilyn i geisio manylion cyswllt gan gyfeillion personol neu berthnasau dyledwr.
English: It can only be used if the contact details have been obtained by a person in the course of business (see above).
Welsh: Dim ond os yw person wedi cael y manylion cyswllt wrth redeg busnes (gweler uchod) y gellir ei dilyn.
English: 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.
Welsh: 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.
English: Section 94 - Time limit for issuing a tribunal approved information notice
Welsh: Adran 94 - Terfyn amser ar gyfer dyroddi hysbysiad gwybodaeth a gymeradwywyd gan dribiwnlys
English: 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.
Welsh: 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.
English: Section 95 - Complying with an information notice and Section 96 - producing copies of documents
Welsh: Adran 95 - Cydymffurfio â hysbysiad gwybodaeth a chyflwyno copïau o ddogfennau ac adran 96 - cyflwyno copïau o ddogfennau
English: 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.
Welsh: 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.
English: As a public body, WRA must act reasonably when specifying the time, location and manner or production.
Welsh: Fel corff cyhoeddus, rhaid i ACC ymddwyn yn rhesymol wrth bennu'r amser, y lleoliad a'r dull cyflwyno.
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).
English: This is subject to any conditions imposed by regulations made by the Welsh Ministers.
Welsh: Mae hyn yn ddarostyngedig i unrhyw amodau a osodir gan reoliadau a wneir gan Weinidogion Cymru.
English: Sections 97-99 - Information notices:
Welsh: Adrannau 97-99 - Hysbysiadau gwybodaeth:
English: general restrictions and protection for journalistic material and personal records
Welsh: cyfyngiadau cyffredinol ac amddiffyniad ar gyfer deunydd newyddiadurol a chofnodion personol
English: 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.
Welsh: 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
English: 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.
Welsh: 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.
English: An information notice issued to check the tax position of someone who has died cannot be given more than four years after the death.
Welsh: Ni chaniateir rhoi hysbysiad gwybodaeth a ddyroddir i wirio sefyllfa dreth rhywun sydd wedi marw dros 4 blynedd ar ôl y farwolaeth.
English: 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").
Welsh: 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).
English: 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.
Welsh: 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.
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).
English: Section 100 - Taxpayer notices following a tax return
Welsh: Adran 100 - Hysbysiadau trethdalwr ar ôl dychwelyd ffurflen dreth
English: This section sets out restrictions on when taxpayer notices may be given.
Welsh: Mae'r adran hon yn nodi cyfyngiadau ar ba bryd y gellir rhoi hysbysiadau trethdalwr.
English: 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.
Welsh: 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.
English: 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).
Welsh: 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).