techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: that money received for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.
Welsh: nad yw arian a dderbyniwyd at ddiben penodol neu at ddibenion penodol wedi ei wario ar unrhyw beth heblaw'r diben hwnnw neu'r dibenion hynny.
English: (4) In examining the Tax Statement submitted under this section
Welsh: (4) Wrth archwilio'r Datganiad Treth a gyflwynir o dan yr adran hon
English: that the money collected by WRA
Welsh: bod yr arian a gasglwyd gan ACC
English: that any deduction of disbursements has been made in accordance with section 25 (2).
Welsh: bod unrhyw alldaliadau a ddidynnwyd wedi eu didynnu yn unol ag adran 25 (2).
English: (1) The Auditor
Welsh: (1) Caiff Archwilydd Cyffredinol Cymru gynnal archwiliadau o'r graddau y defnyddiwyd adnoddau yn ddarbodus
English: consult the National Assembly for Wales
Welsh: ymgynghori a Chynulliad Cenedlaethol Cymru
English: (4) The Auditor
Welsh: (4) Rhaid i Archwilydd Cyffredinol Cymru
English: as soon as is reasonably practicable
Welsh: cyn gynted ag y bo'n rhesymol ymarferol
English: lay a copy of the report before the National Assembly for Wales.
Welsh: (b) gosod copi o'r adroddiad gerbron Cynulliad Cenedlaethol Cymru.
English: The chief executive of WRA is the accounting officer of WRA.
Welsh: Prif weithredwr ACC yw swyddog cyfrifo ACC.
English: The accounting officer has
Welsh: Mae gan y swyddog cyfrifo
English: The responsibilities which may be specified under this section include (among other things)
Welsh: Mae'r cyfrifoldebau y caniateir eu pennu o dan yr adran hon yn cynnwys (ymysg pethau eraill)
English: (a) responsibilities in relation to the signing of WRA
Welsh: (a) cyfrifoldebau mewn perthynas a llofnodi cyfrifon ACC a'r Datganiad Treth;
English: responsibilities for the propriety and regularity of the finances of WRA
Welsh: cyfrifoldebau am briodoldeb a rheoleidd-dra cyllid ACC
English: responsibilities for the economy
Welsh: cyfrifoldebau am ddefnyddio adnoddau ACC yn ddarbodus
English: responsibilities owed to the National Assembly for Wales
Welsh: cyfrifoldebau sy'n ddyledus i Gynulliad Cenedlaethol Cymru
English: In section 148 of the
Welsh: Yn adran 148 o Ddeddf Llywodraeth Cymru 2006 (p.
English: 32) (meaning of
Welsh: 32) (ystyr
English: In Schedule 3 to the Public Services Ombudsman (Wales) Act 2005 (c.
Welsh: Yn Atodlen 3 i Ddeddf Ombwdsmon Gwasanaethau Cyhoeddus (Cymru) 2005 (p.
English: 10) (listed authorities)
Welsh: 10) (awdurdodau rhestredig)
English: In section 23 of the Public Audit (Wales) Act 2013 (anaw 3) (general provision relating to fees)
Welsh: Yn adran 23 o Ddeddf Archwilio Cyhoeddus (Cymru) 2013 (dccc 3) (darpariaeth gyffredinol yn ymwneud a ffioedd)
English: 37 Overview of
Welsh: 37 Trosolwg o'r
English: This Part is about the assessment of devolved taxes and includes provision about
Welsh: Mae'r Rhan hon yn ymwneud ag asesu trethi datganoledig ac mae'n cynnwys darpariaeth ynghylch
English: enquiries by WRA into tax returns
Welsh: ymholiadau gan ACC i ffurflenni treth
English: determinations by WRA of devolved tax due where no tax return is made
Welsh: dyfarniadau gan ACC ynghylch y dreth ddatganoledig sy'n ddyledus os na ddychwelir ffurflen dreth
English: assessments by WRA of devolved tax due where there is no enquiry
Welsh: asesiadau ACC o'r dreth ddatganoledig sy'n ddyledus os na chynhelir ymholiad
English: claims for relief from double assessment and for repayment of devolved tax
Welsh: hawliadau am ymwared rhag asesiad dwbl ac ar gyfer ad-dalu treth ddatganoledig
English: 38 Duty to keep and preserve records
Welsh: 38 Dyletswydd i gadw cofnodion a'u storio'n ddiogel
English: (1) A person who is required to ma
Welsh: (1) Rhaid i berson y mae'n ofynnol iddo ddychwelyd ffurflen dreth
English: preserve those records in accordance with this section.
Welsh: storio'r cofnodion hynny yn ddiogel yn unol a'r adran hon.
English: (2) The records must be preserved until the end of the later of the relevant day and the day on which
Welsh: (2) Rhaid storio'r cofnodion yn ddiogel hyd ddiwedd yr hwyraf o'r diwrnod perthnasol
English: an enquiry into the tax return is completed (see section 50)
Welsh: a'r diwrnod y cwblheir ymholiad i'r ffurflen dreth (gweler adran 50)
English: if there is no enquiry
Welsh: os nad oes ymholiad
English: (3) "The relevant day" means
Welsh: (3) Ystyr "y diwrnod perthnasol" yw
English: the sixth anniversary of the day on which the tax return is made or
Welsh: 6 mlynedd i'r diwrnod y dychwelwyd y ffurflen dreth neu
English: any earlier day that may be specified by WRA.
Welsh: unrhyw ddiwrnod cynharach a bennir gan ACC.
English: (4) Different days may be specified for different purposes under subsection (3) (b).
Welsh: (4) Caniateir pennu diwrnodau gwahanol at ddibenion gwahanol o dan is-adran (3) (b).
English: (5) The records required to be
Welsh: (5) Mae'r cofnodion y mae'n ofynnol eu cadw a'u storio'n ddiogel o dan yr adran hon yn cynnwys
English: details of any relevant transaction (including relevant instruments relating to any transaction:
Welsh: manylion unrhyw drafodiad perthnasol (gan gynnwys offerynnau perthnasol yn ymwneud ag unrhyw drafodiad:
English: details of any activity sub
Welsh: manylion unrhyw weithgarwch sy'n ddarostyngedig i dreth ddatganoledig
English: records of relevant payments
Welsh: cofnodion taliadau
English: (6) The Welsh Ministers may by regulations
Welsh: (6) Caiff Gweinidogion Cymru drwy reoliadau
English: provide that the records required to be
Welsh: darparu bod y cofnodion y mae'n ofynnol eu cadw a'u storio'n ddiogel o dan yr adran hon yn cynnwys cofnodion o ddisgrifiad a ragnodir gan y rheoliadau
English: prescribe descriptions of supporting documents that are required to be
Welsh: rhagnodi disgrifiadau o ddogfennau ategol y mae'n ofynnol eu cadw o dan yr adran hon.
English: Tax Collection and Management (Wales) Act 2016 (anaw 6) 17
Welsh: 17 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
English: Regulations under this section may ma
Welsh: Caiff rheoliadau o dan yr adran hon wneud darpariaeth drwy gyfeirio at bethau a bennir mewn hysbysiad a gyhoeddir gan ACC yn unol a'r rheoliadau (ac nad yw wedi ei dynnu'n 6l gan hysbysiad dilynol).
English: The duty under section 38 to preserve records may be satisfied
Welsh: Caiff y ddyletswydd o dan adran 38 i storio cofnodion yn ddiogel ei chyflawni
English: by preserving them in any form and by any means
Welsh: drwy eu storio'n ddiogel ar unrhyw ffurf ac mewn unrhyw fodd
English: by preserving the information contained in them in any form and by any means
Welsh: drwy storio'r wybodaeth sydd wedi ei chynnwys ynddynt yn ddiogel ar unrhyw ffurf ac mewn unrhyw fodd
English: 40 Meaning of "filing date"
Welsh: 40 Ystyr "dyddiad ffeilio"
English: (1) A person who has made a tax return may amend it by giving notice to WRA.
Welsh: (1) Caiff person sydd wedi dychwelyd ffurflen dreth ei diwygio drwy roi hysbysiad i ACC.
English: (2) An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the
Welsh: (2) Rhaid gwneud diwygiad o dan yr adran hon cyn diwedd y cyfnod o 12 mis sy'n dechrau a'r dyddiad perthnasol (y cyfeirir ato yn adran 42 fel y
English: (3) The relevant date is
Welsh: (3) Y dyddiad perthnasol yw
English: the filing date
Welsh: y dyddiad ffeilio
English: such other date as the Welsh Ministers may by regulations prescribe.
Welsh: unrhyw ddyddiad arall y caiff Gweinidogion Cymru ei ragnodi drwy reoliadau.
English: (4) This section is sub
Welsh: (4) Mae'r adran hon yn ddarostyngedig i adrannau 45 (3) a 50.
English: (1) WRA may correct any obvious error or omission in a tax return.
Welsh: (1) Caiff ACC gywiro unrhyw wall neu hepgoriad amlwg mewn ffurflen dreth.
English: (2) A correction under this section
Welsh: (2) O ran cywiriad o dan yr adran hon
English: is made by issuing a notice to the person who made the tax return
Welsh: caiff ei wneud drwy ddyroddi hysbysiad i'r person a ddychwelodd y ffurflen dreth
English: is regarded as effecting an amendment of the tax return.
Welsh: ystyrir ei fod yn rhoi effaith i ddiwygiad i'r ffurflen dreth.
English: (3) The reference in subsection (1) to an error includes
Welsh: (3) Mae'r cyfeiriad at wall yn is-adran (1) yn cynnwys
English: (4) A correction under this section must be made before the end of the period of 9 months beginning with the day on which the tax return was made.
Welsh: (4) Rhaid gwneud cywiriad o dan yr adran hon cyn diwedd y cyfnod o 9 mis sy'n dechrau a'r diwrnod y dychwelwyd y ffurflen dreth.
English: (5) A correction under this section has no effect if the person who made the tax return re
Welsh: (5) Nid oes unrhyw effaith i gywiriad o dan yr adran hon os yw'r person a ddychwelodd y ffurflen dreth yn ei wrthod
English: during the amendment period
Welsh: yn ystod y cyfnod diwygio
English: after that period
Welsh: ar 6l y cyfnod hwnnw
English: (6) A notice under subsection (5) (b) must be given to WRA before the end of the period of 3 months beginning with the day on which the notice of correction is issued.
Welsh: (6) Rhaid rhoi hysbysiad o dan is-adran (5) (b) i ACC cyn diwedd y cyfnod o 3 mis sy'n dechrau a'r diwrnod y dyroddir yr hysbysiad cywiro.
English: (1) WRA may enquire into a tax return if it issues notice of the intention to do so (a "notice of enquiry") to the person who made the tax return before the end of the period of 12 months beginning with the relevant date.
Welsh: (1) Caiff ACC wneud ymholiad ynghylch ffurflen dreth os yw'n dyroddi hysbysiad am y bwriad i wneud hynny ("hysbysiad ymholiad") i'r person a ddychwelodd y ffurflen dreth cyn diwedd y cyfnod o 12 mis sy'n dechrau a'r dyddiad perthnasol.
English: (2) The relevant date is
Welsh: (2) Y dyddiad perthnasol yw
English: if the tax return was made after the filing date
Welsh: os dychwelwyd y ffurflen dreth ar 6l y dyddiad ffeilio
English: but if the tax return is amended under section 41
Welsh: ond os diwygir y ffurflen dreth o dan adran 41
English: (3) A tax return that has been the sub
Welsh: (3) Ni chaiff ffurflen dreth a fu'n destun un hysbysiad o dan yr adran hon fod yn destun un arall
English: (1) An enquiry into a tax return extends to anything contained in the tax return
Welsh: (1) Mae ymholiad i ffurflen dreth yn cwmpasu unrhyw beth sydd wedi ei gynnwys yn y ffurflen dreth
English: to the question whether the person who made the tax return is chargeable to the devolved tax to which the tax return relates
Welsh: sy'n ymwneud a'r cwestiwn pa un a yw'r dreth ddatganoledig y mae'r ffurflen dreth yn ymwneud a hi i'w chodi ar y person a ddychwelodd y ffurflen dreth
English: to the amount of devolved tax chargeable on the person who made the tax return.
Welsh: sy'n ymwneud a swm y dreth ddatganoledig sydd i'w godi ar y person a ddychwelodd y ffurflen dreth.
English: matters to which the amendment relates
Welsh: i faterion y mae'r diwygiad yn ymwneud a hwy
English: matters affected by the amendment.
Welsh: i faterion y mae'r diwygiad yn effeithio arnynt.
English: (1) If
Welsh: (1) Os yw ACC yn dod i'r casgliad
English: that the amount stated in the tax return as the amount of devolved tax payable is insufficient
Welsh: bod y swm a nodir ar y ffurflen dreth fel swm y dreth ddatganoledig sy'n daladwy yn annigonol
English: WRA may by notice issued to the person who made the return amend it to ma
Welsh: caiff ACC ddiwygio'r ffurflen dreth er mwyn gwneud iawn am yr annigonolrwydd drwy ddyroddi hysbysiad i'r person a'i dychwelodd.
English: (2) If the enquiry is one that is limited by section 44 (2) to matters arising from an amendment of the tax return
Welsh: (2) Os yw'r ymholiad yn un sydd wedi ei gyfyngu gan adran 44 (2) i faterion sy'n deillio o ddiwygiad i'r ffurflen dreth
English: (3) Where a notice is issued under subsection (1)
Welsh: (3) Os dyroddir hysbysiad o dan is-adran (1)
English: (4) The person who made the tax return must pay any amount
Welsh: (4) Rhaid i'r person a ddychwelodd y ffurflen dreth dalu unrhyw swm
English: beginning with the day on which notice of enquiry into the tax return is issued
Welsh: sy'n dechrau a'r diwrnod y dyroddir hysbysiad ymholiad ynghylch y ffurflen dreth
English: ending with the day on which the enquiry is completed (see section 50).
Welsh: sy'n dod i ben a'r diwrnod y cwblheir yr ymholiad (gweler adran 50).
English: At any time when an enquiry is in progress the person who made the tax return and WRA may
Welsh: Ar unrhyw adeg pan fo ymholiad yn mynd rhagddo caniateir i'r person a ddychwelodd y ffurflen dreth ac ACC
English: The tribunal must determine any question referred to it.
Welsh: Rhaid i'r tribiwnlys ddyfarnu ynghylch unrhyw gwestiwn a atgyfeirir iddo.
English: More than one referral may be made under this section in relation to an enquiry.
Welsh: Caniateir gwneud mwy nag un atgyfeiriad o dan yr adran hon mewn perthynas ag ymholiad.
English: WRA or the person who made the tax return may withdraw a referral made under section 46.
Welsh: Caiff ACC neu'r person a ddychwelodd y ffurflen dreth dynnu atgyfeiriad a wnaed o dan adran 46 yn 6l.
English: (1) While proceedings on a referral under section 46 are in progress in relation to an enquiry
Welsh: (1) Tra bo achos ynghylch atgyfeiriad o dan adran 46 yn mynd rhagddo mewn perthynas ag ymholiad
English: no closure notice may be issued in relation to the enquiry (see section 50)
Welsh: ni chaniateir dyroddi hysbysiad cau mewn perthynas a'r ymholiad (gweler adran 50)
English: no application may be made for a direction to issue a closure notice (see section 51).
Welsh: ni chaniateir gwneud cais am gyfarwyddyd i ddyroddi hysbysiad cau (gweler adran 51).
English: (2) Proceedings on a referral are in progress where
Welsh: (2) Mae achos ynghylch atgyfeiriad yn mynd rhagddo
English: a referral has been made and has not been withdrawn
Welsh: pan fo atgyfeiriad wedi ei wneud a heb ei dynnu'n 6l
English: the question referred has not been finally determined.
Welsh: pan na fo dyfarniad terfynol wedi ei wneud ynghylch y cwestiwn a atgyfeiriwyd.
English: (1) A determination under section 46 is binding on the parties to the referral in the same way
Welsh: (1) Mae dyfarniad o dan adran 46 yn rhwymo'r partion i'r atgyfeiriad yn yr un ffordd
English: in reaching conclusions on the enquiry
Welsh: wrth ddod i gasgliadau ynghylch yr ymholiad
English: in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
Welsh: wrth lunio unrhyw ddiwygiadau i'r ffurflen dreth a all fod yn ofynnol er mwyn rhoi effaith i'r casgliadau hynny.
English: (3) The question determined may not be reopened on an appeal
Welsh: (3) Ni chaniateir ailedrych yn ystod apel ar y cwestiwn y dyfarnwyd yn ei gylch
English: (1) An enquiry is completed when WRA issues a notice (a "closure notice") to the person who made the tax return stating
Welsh: (1) Mae ymholiad wedi ei gwblhau pan fydd ACC yn dyroddi hysbysiad ("hysbysiad cau") i'r person a ddychwelodd y ffurflen dreth yn datgan
English: that the enquiry is complete
Welsh: bod yr ymholiad wedi ei gwblhau
English: the conclusions reached in the enquiry.
Welsh: casgliadau'r ymholiad.
English: (2) A closure notice must either
Welsh: (2) Rhaid i hysbysiad cau naill ai
English: state that in WRA
Welsh: datgan nad yw'n ofynnol diwygio'r ffurflen dreth ym marn ACC
English: (3) Where a closure notice is issued which ma
Welsh: (3) Pan ddyroddir hysbysiad cau sy'n gwneud diwygiadau i ffurflen dreth
English: (4) The person who made the tax return must pay an amount
Welsh: (4) Rhaid i'r person a ddychwelodd y ffurflen dreth dalu swm
English: The person who made the tax return may ma
Welsh: Caiff y person a ddychwelodd y ffurflen dreth wneud cais i'r tribiwnlys am gyfarwyddyd bod hysbysiad cau i'w ddyroddi o fewn cyfnod penodedig.
English: The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.
Welsh: Rhaid i'r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon fod gan ACC seiliau rhesymol dros beidio a rhoi hysbysiad cau o fewn y cyfnod hwnnw.
English: (1) This section applies where
Welsh: (1) Mae'r adran hon yn gymwys
English: WRA has reason to believe that a person is chargeable to a devolved tax
Welsh: pan fo gan ACC reswm i gredu bod treth ddatganoledig i'w chodi ar berson
English: the person has not made a tax return in relation to the devolved tax chargeable
Welsh: pan na fo'r person wedi dychwelyd ffurflen dreth mewn perthynas a'r dreth ddatganoledig sydd i'w chodi
English: the relevant filing date has passed.
Welsh: pan fo'r dyddiad ffeilio perthnasol wedi mynd heibio.
English: (4) Notice of the determination must be issued to the person.
Welsh: (4) Rhaid dyroddi hysbysiad am y dyfarniad i'r person.
English: (5) The person must pay the devolved tax payable as a result of the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.
Welsh: (5) Rhaid i'r person dalu'r dreth ddatganoledig sy'n daladwy o ganlyniad i ddyfarniad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau a'r diwrnod y dyroddir hysbysiad am y dyfarniad.
English: (6) No WRA determination may be made more than 4 years after the relevant date.
Welsh: (6) Ni chaniateir gwneud dyfarniad ACC dros 4 blynedd ar 6l y dyddiad perthnasol.
English: (7) The relevant date is
Welsh: (7) Y dyddiad perthnasol yw
English: the relevant filing date
Welsh: y dyddiad ffeilio perthnasol
English: (1) If
Welsh: (1) Os yw'r person yr oedd gan ACC reswm i gredu bod treth ddatganoledig i'w chodi arno yn dychwelyd ffurflen dreth mewn perthynas a'r dreth ar 6l i ddyfarniad ACC gael ei wneud
English: more than 4 years after the power to ma
Welsh: dros 4 blynedd ar 6l i'r pArer i wneud dyfarniad ACC ddod yn arferadwy gyntaf
English: more than 12 months after the day on which the notice of the determination was issued
Welsh: dros 12 mis ar 6l y diwrnod y dyroddwyd hysbysiad am y dyfarniad
English: proceedings have been begun for the recovery of any devolved tax charged by a WRA determination
Welsh: achos wedi ei gychwyn i adennill unrhyw dreth ddatganoledig a godwyd gan ddyfarniad ACC
English: before the proceedings are concluded the determination is superseded by a tax return
Welsh: ffurflen dreth yn disodli'r dyfarniad cyn i'r achos ddod i ben
English: the proceedings may be continued as if they were proceedings for the recovery of so much of the devolved tax charged by the tax return as is required to be paid and has not yet been paid.
Welsh: caniateir parhau a'r achos fel pe bai'n achos i adennill cymaint o'r dreth ddatganoledig agodir gan y ffurflen dreth ag y mae'n ofynnol ei dalu ac nad yw wedi ei dalu eto.
English: If WRA comes to the view that
Welsh: Os daw ACC i'r casgliad
English: an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed
Welsh: nad aseswyd swm o dreth ddatganoledig y dylid bod wedi ei asesu fel treth ddatganoledig sydd i'w chodi ar berson
English: an assessment of the devolved tax chargeable on a person is or has become insufficient
Welsh: bod asesiad o'r dreth ddatganoledig sydd i'w chodi ar berson yn annigonol neu wedi dod yn annigonol
English: relief in respect of a devolved tax has been claimed or given that is or has become excessive
Welsh: bod ymwared mewn perthynas a threth ddatganoledig wedi ei hawlio neu wedi ei roi
English: If an amount of a devolved tax has been
Welsh: Os ad-dalwyd swm o dreth ddatganoledig i berson
English: If the repayment was made with interest
Welsh: Os gwnaed yr ad-daliad gyda llog
English: In sections 58 to 61
Welsh: Yn adrannau 58 i 61
English: in relation to a WRA assessment under section 54
Welsh: mewn perthynas ag asesiad ACC o dan adran 54
English: (b) in relation to a WRA assessment under section 55
Welsh: (b) mewn perthynas ag asesiad ACC o dan adran 55
English: may be made only in the two cases specified in subsections (2) and (3)
Welsh: caniateir ei wneud yn y ddau achos a bennir yn is-adrannau (2) a (3) yn unig
English: may not be made in the circumstances specified in subsection (4).
Welsh: ni chaniateir ei wneud yn yr amgylchiadau a bennir yn is-adran (4).
English: (2) The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by
Welsh: (2) Yr achos cyntaf yw pan fo'r sefyllfa a grybwyllir yn adran 54 neu 55 wedi ei pheri'n ddiofal neu'n fwriadol gan
English: the taxpayer
Welsh: y trethdalwr
English: a person acting on the taxpayer's behalf
Welsh: person sy'n gweithredu ar ran y trethdalwr
English: a person who was a partner in the same partnership as the taxpayer.
Welsh: person a oedd yn bartner yn yr un bartneriaeth a'r trethdalwr.
English: (3) The second case is
Welsh: (3) Yr ail achos yw
English: where WRA has ceased to be entitled to issue a notice of enquiry into a tax return
Welsh: pan fo hawl ACC i ddyroddi hysbysiad ymholiad i ffurflen dreth wedi dod i ben
English: at the time when it ceased to be so entitled or completed those enquiries
Welsh: ar yr adeg y daeth yr hawl honno i ben neu y cwblhaodd yr ymholiadau hynny
English: (4) No WRA assessment may be made if
Welsh: (4) Ni chaniateir gwneud asesiad ACC
English: the situation mentioned in section 54 or 55 is attributable to a mista
Welsh: os gellir priodoli'r sefyllfa a grybwyllir yn adran 54 neu 55 i gamgymeriad yn y ffurflen dreth o ran ar ba sail y dylid bod wedi cyfrifo'r rhwymedigaeth i'r dreth ddatganoledig
English: (1) No WRA assessment may be made more than 4 years after the relevant date.
Welsh: (1) Ni chaniateir gwneud asesiad ACC dros 4 blynedd ar 6l y dyddiad perthnasol.
English: (3) And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 or 55 brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.
Welsh: (3) A chaniateir gwneud asesiad ACC o drethdalwr hyd at 20 mlynedd ar 6l y dyddiad perthnasol mewn unrhyw achos sy'n cynnwys sefyllfa a grybwyllir yn adran 54 neu 55 sydd wedi ei pheri'n fwriadol gan y trethdalwr neu gan berson cysylltiedig.
English: (4) A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.
Welsh: (4) Nid yw asesiad ACC o dan adran 55 oddi allan i'r cyfnod os caiff ei wneud o fewn y cyfnod o 12 mis sy'n dechrau a'r diwrnod y gwnaed yr ad-daliad o dan sylw.
English: (5) If the taxpayer has died
Welsh: (5) Os yw'r trethdalwr wedi marw
English: any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death
Welsh: rhaid gwneud unrhyw asesiad ACC o'r cynrychiolwyr personol cyn diwedd y cyfnod o 4 blynedd sy'n dechrau a dyddiad y farwolaeth
English: a WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.
Welsh: ni chaniateir gwneud asesiad ACC mewn perthynas a dyddiad perthnasol dros 6 mlynedd cyn y dyddiad hwnnw.
English: (7) In this section
Welsh: (7) Yn yr adran hon
English: a person who was a partner in the same partnership as the taxpayer;
Welsh: person a oedd yn bartner yn yr un bartneriaeth a'r trethdalwr.
English: if the tax return was made after the filing date
Welsh: os dychwelwyd y ffurflen dreth ar
English: (1) This section applies for the purposes of sections 58 and 59.
Welsh: (1) Mae'r adran hon yn gymwys at ddibenion adrannau 58 a 59.
English: (2) A situation is brought about carelessly by a person if the person fails to ta
Welsh: (2) Caiff sefyllfa ei pheri'n ddiofal gan berson os yw'r person yn methu a chymryd gofal rhesymol i osgoi peri'r sefyllfa honno.
English: information is provided to WRA
Welsh: gwybodaeth yn cael ei darparu i ACC
English: the person who provided the information
Welsh: y person a ddarparodd yr wybodaeth
English: that person fails to ta
Welsh: y person hwnnw yn methu a chymryd camau rhesymol i hysbysu ACC
English: any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.
Welsh: mae unrhyw sefyllfa sy'n cael ei pheri gan yr anghywirdeb i'w thrin fel pe bai wedi ei pheri'n ddiofal gan y person hwnnw.