techiaith/legislation-gov-uk_en-cy huggingface dataset:
Any sample taken under subsection (5) is to be disposed of in such manner as WRA may determine.
Rhaid cael gwared ag unrhyw sampl a gymerir o dan is-adran (5) mewn unrhyw fodd a bennir gan ACC.
105 Carrying out inspections under section 103: use of equipment and materials
105 Cynnal archwiliadau o dan adran 103: defnyddio offer a deunyddiau
WRA, or a person accompanying WRA, may take any equipment or materials required for the purpose of an inspection under section 103 onto the business premises being inspected.
Caiff ACC, neu berson sydd yno gydag ACC, fynd ag unrhyw offer neu ddeunyddiau sydd eu hangen at ddiben archwiliad o dan adran 103 i'r fangre busnes sy'n cael ei harchwilio.
at a time agreed to by the occupier of the premises, or
ar adeg y mae meddiannydd y fangre yn cytuno iddi, neu
at any reasonable time, if either -
ar unrhyw adeg resymol, os bodlonir y naill neu'r llall o'r amodau a ganlyn -
WRA has grounds for believing that issuing such a notice would seriously prejudice the assessment or collection of devolved tax.
bod gan ACC sail dros gredu y byddai dyroddi hysbysiad o'r fath yn niweidio'r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.
the agreement of the occupier, or
heb gytundeb y meddiannydd, neu
a notice having been issued in accordance with subsection (2) (b) (i),
heb i hysbysiad gael ei ddyroddi yn unol ag is-adran (2) (b) (i),
The notice must state the possible consequences of obstructing a person exercising WRA's functions.
Rhaid i'r hysbysiad ddatgan canlyniadau posibl rhwystro person sy'n arfer swyddogaethau ACC.
If the inspection, or the use of equipment or materials, has been approved by the tribunal, the notice must state that fact.
Os yw'r tribiwnlys wedi cymeradwyo'r archwiliad, neu'r defnydd o offer neu ddeunyddiau, rhaid i'r hysbysiad ddatgan hynny.
the valuation, measurement or determination is required for the purposes of checking any person's tax position, and
os oes angen prisio, mesur neu bennu cymeriad at ddibenion gwirio sefyllfa dreth unrhyw berson, a
either condition 1 or 2 is met.
os yw naill ai amod 1 neu amod 2 wedi ei fodloni.
Condition 1 is that -
Amod 1 yw -
the inspection is carried out at a time agreed to by a relevant person, and
bod yr archwiliad yn cael ei gynnal ar adeg a gytunwyd gan berson perthnasol, a
a notice of the agreed time of the inspection has been issued to the relevant person.
bod hysbysiad sy'n nodi'r amser a gytunwyd ar gyfer cynnal yr archwiliad wedi ei ddyroddi i'r person perthnasol.
Condition 2 is that -
Amod 2 yw -
the inspection has been approved by the tribunal, and
bod y tribiwnlys wedi cymeradwyo'r archwiliad, a
a notice of the time of the inspection has been issued to a relevant person specified by the tribunal at least 7 days before that time.
bod hysbysiad sy'n nodi'r amser y cynhelir yr archwiliad wedi ei ddyroddi i berson perthnasol a bennir gan y tribiwnlys o leiaf 7 niwrnod cyn yr amser hwnnw.
A notice under subsection (2) (b) or (3) (b) must state possible consequences of obstructing a person exercising WRA's functions.
Rhaid i hysbysiad o dan is-adran (2) (b) neu (3) (b) ddatgan canlyniadau posibl rhwystro person sy'n arfer swyddogaethau ACC.
A notice under subsection (3) (b) must also state that the inspection has been approved by the tribunal.
Rhaid i hysbysiad o dan is-adran (3) (b) hefyd ddatgan bod y tribiwnlys wedi cymeradwyo'r archwiliad.
If WRA considers it necessary to assist with the inspection, WRA may be accompanied by a person authorised by WRA.
Os yw ACC o'r farn bod angen hynny i gynorthwyo â'r archwiliad, caiff ACC gael person a awdurdodwyd gan ACC yno gydag ef.
107 Producing authorisation to carry out inspections
107 Dangos awdurdodiad i gynnal archwiliadau
If a person carrying out an inspection under section 103 or 106 is unable to produce evidence of authority to carry out the inspection when asked to do so by -
Os nad yw person sy'n cynnal archwiliad o dan adran 103 neu 106 yn gallu dangos tystiolaeth o'i awdurdod i gynnal yr archwiliad pan ofynnir iddo -
any other person who appears to be in charge of, or to control, the premises,
gan unrhyw berson arall yr ymddengys ei fod yn gyfrifol am y fangre, neu'n rheoli'r fangre,
the inspection must stop and may not be continued until such evidence is produced.
rhaid dod â'r archwiliad i ben ac ni chaniateir iddo barhau hyd oni ddangosir tystiolaeth o'r fath.
an inspection under section 103 or 106, or
archwiliad o dan adran 103 neu 106, neu
the exercise of powers under section 104 or 105 in relation to an inspection under section 103 which has been agreed to by the occupier of the premises.
arfer pwerau o dan adran 104 neu 105 mewn perthynas ag archwiliad o dan adran 103 y mae meddiannydd y fangre wedi cytuno iddo.
The tribunal's approval of an inspection under section 103 includes approval of the exercise of the powers under section 104 or 105 subject to any conditions imposed by the tribunal in approving the inspection.
Mae cymeradwyaeth y tribiwnlys i archwiliad o dan adran 103 yn cynnwys cymeradwyo arfer y pwerau o dan adran 104 neu 105 yn ddarostyngedig i unrhyw amodau a osodir gan y tribiwnlys wrth gymeradwyo'r archwiliad.
An application for approval may be made under subsection (1) without notice of the application being sent to -
Caniateir gwneud cais am gymeradwyaeth o dan is-adran (1) heb anfon hysbysiad am y cais at -
the person whose tax position is the subject of the proposed inspection, or
y person y mae ei sefyllfa dreth yn destun yr archwiliad arfaethedig, neu
The tribunal may approve an inspection under section 103 only if -
Ni chaiff y tribiwnlys gymeradwyo archwiliad o dan adran 103 -
it is satisfied that WRA has grounds for believing that the inspection of the business premises is required for the purpose of checking a person's tax position, and
oni fo'n fodlon bod gan ACC sail dros gredu bod angen archwilio'r fangre busnes at ddiben gwirio sefyllfa dreth person, a
if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of devolved tax.
os gwnaed y cais am gymeradwyaeth heb roi hysbysiad, oni fo'n fodlon y gallai anfon hysbysiad am y cais fod wedi niweidio'r gwaith o asesu neu gasglu trethi datganoledig.
The tribunal may approve an inspection under section 106 only if it is satisfied that the inspection is required for the purposes of checking any person's tax position and -
Ni chaiff y tribiwnlys gymeradwyo archwiliad o dan adran 106 oni fo'n fodlon bod angen yr archwiliad at ddiben gwirio sefyllfa dreth unrhyw berson ac -
if the application for approval was made without notice, it is satisfied that sending notice of the application might have prejudiced the assessment or collection of devolved tax, or
os gwnaed y cais am gymeradwyaeth heb roi hysbysiad, ei fod yn fodlon y gallai anfon hysbysiad am y cais fod wedi niweidio'r gwaith o asesu neu gasglu trethi datganoledig, neu
in any other case -
mewn unrhyw achos arall -
the person whose tax position is the subject of the proposed inspection has been given a reasonable opportunity to make representations to WRA about the inspection,
y rhoddwyd cyfle rhesymol i'r person y mae ei sefyllfa dreth yn destun yr archwiliad arfaethedig wneud sylwadau i ACC ynghylch yr archwiliad,
the occupier of the premises has been given a reasonable opportunity to make such representations, and
y rhoddwyd cyfle rhesymol i feddiannydd y fangre wneud sylwadau o'r fath, a
the tribunal has been provided with a summary of any representations made.
y darparwyd crynodeb i'r tribiwnlys o unrhyw sylwadau a wnaed.
Where the tribunal has approved an inspection under subsection (1) (a) or the exercise of a power under subsection (1) (b), WRA must carry out the inspection or exercise the power⁠ -
Pan fo'r tribiwnlys wedi cymeradwyo archwiliad o dan is-adran (1) (a) neu wedi cymeradwyo arfer pŵer o dan is-adran (1) (b) rhaid i ACC gynnal yr archwiliad neu arfer y pŵer -
no later than 3 months after the day on which the tribunal's approval was given, or
yn ddim hwyrach na 3 mis ar ôl y diwrnod y rhoddodd y tribiwnlys ei gymeradwyaeth, neu
109 Power to mark assets and to record information
109 Pŵer i farcio asedau a chofnodi gwybodaeth
The powers under sections 103 to 106 include -
Mae'r pwerau o dan adrannau 103 i 106 yn cynnwys -
power to mark business assets, and anything containing business assets, for the purpose of indicating that they have been inspected, and
pŵer i farcio asedau busnes, ac unrhyw beth sy'n cynnwys asedau busnes, at ddiben dangos eu bod wedi eu harchwilio, a
power to obtain and record information (whether electronically or otherwise) relating to the premises, property, assets and documents that have been inspected.
pŵer i gael a chofnodi gwybodaeth (boed yn electronig neu fel arall) sy'n ymwneud â'r fangre, yr eiddo, yr asedau a'r dogfennau a archwiliwyd.
110 Restriction on inspection of documents
110 Cyfyngiad ar archwilio dogfennau
WRA may not inspect a document under this Chapter if (or to the extent that), by virtue of Chapters 2 and 3, an information notice issued at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.
Ni chaiff ACC archwilio dogfen o dan y Bennod hon os (neu i'r graddau), yn rhinwedd Penodau 2 a 3, na allai hysbysiad gwybodaeth a ddyroddwyd i feddiannydd y fangre ar adeg yr archwiliad ei gwneud yn ofynnol i'r meddiannydd gyflwyno'r ddogfen.
111 Interpretation of Chapter 4
111 Dehongli Pennod 4
"business assets" (" asedau busnes ") means assets that WRA has reason to believe are owned, leased or used in connection with the carrying on of a business by any person, but does not include documents;
ystyr "asedau busnes" (" business assets ") yw asedau y mae gan ACC reswm i gredu eu bod yn eiddo, ar les neu'n cael eu defnyddio gan unrhyw berson mewn cysylltiad â rhedeg busnes, ond nid yw'n cynnwys dogfennau;
CHAPTER 5 FURTHER INVESTIGATORY POWERS
PENNOD 5 PWERAU YMCHWILIO PELLACH
112 Power to copy and remove documents
112 Pŵer i gopïo dogfennau a mynd â dogfennau ymaith
Where a document is inspected by WRA or is produced by a person, WRA may take copies of the document or make extracts from it.
Pan fo ACC yn archwilio dogfen neu pan gyflwynir dogfen gan berson, caiff ACC wneud copïau o'r ddogfen neu gymryd dyfyniadau ohoni.
Where a document is inspected by WRA or is produced by a person, WRA may -
Pan fo ACC yn archwilio dogfen neu pan gyflwynir dogfen gan berson, caiff ACC -
remove the document at a reasonable time, and
mynd â'r ddogfen ymaith ar adeg resymol, a
retain the document for a reasonable period,
cadw'r ddogfen am gyfnod rhesymol,
Where WRA removes a document, WRA must supply free of charge -
Pan fo ACC yn mynd â dogfen ymaith, rhaid i ACC ddarparu yn ddi-dâl -
a receipt for the document, and
derbynneb ar gyfer y ddogfen, a
a copy of the document,
copi o'r ddogfen,
if requested to do so by the person who was in possession or power of the document when it was produced or inspected.
os gofynna'r person yr oedd y ddogfen yn ei feddiant, neu a oedd â phŵer dros y ddogfen, pan gyflwynwyd neu pan archwiliwyd hi.
The removal of a document under subsection (2) (a) is not to be regarded as breaking any lien claimed on the document.
Nid yw mynd â dogfen ymaith o dan is-adran (2) (a) i'w ystyried fel torri unrhyw hawlrwym a hawlir ar y ddogfen.
Where a document removed under subsection (2) (a) is lost or damaged before it is returned, WRA is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.
Pan fo dogfen yr aed â hi ymaith o dan is-adran (2) (a) yn cael ei cholli neu ei niweidio cyn ei dychwelyd, mae ACC yn agored i ddigolledu perchennog y ddogfen am unrhyw dreuliau yr aed iddynt yn rhesymol wrth gael dogfen arall yn ei lle neu wrth ei hatgyweirio.
In this section, references to a document include a copy of the document.
Yn yr adran hon, mae cyfeiriadau at ddogfen yn cynnwys copi o'r ddogfen.
113 Further provision about records
113 Darpariaeth bellach ynghylch cofnodion
This section applies to any provision of this Act that -
Mae'r adran hon yn gymwys i unrhyw ddarpariaeth yn y Ddeddf hon sy'n -
requires a person to produce a document,
ei gwneud yn ofynnol i berson gyflwyno dogfen,
to inspect a document,
archwilio dogfen,
to make or take copies of or extracts from a document, or
gwneud neu gymryd copïau neu ddyfyniadau o ddogfen, neu
to remove a document,
mynd â dogfen ymaith,
makes provision about penalties or offences in connection with the production or inspection of documents, including in connection with the failure to produce or permit the inspection of documents, or
gwneud darpariaeth ynghylch cosbau neu droseddau mewn cysylltiad â chyflwyno neu archwilio dogfennau, gan gynnwys mewn cysylltiad â'r methiant i gyflwyno dogfennau neu ganiatáu iddynt gael eu harchwilio, neu
makes any other provision in connection with the requirement mentioned in paragraph (a) or the powers mentioned in paragraph (b).
gwneud unrhyw ddarpariaeth arall mewn cysylltiad â'r gofyniad a grybwyllir ym mharagraff (a) neu'r pwerau a grybwyllir ym mharagraff (b).
A provision to which this section applies has effect as if -
Mae darpariaeth y mae'r adran hon yn gymwys iddi yn cael effaith fel pe bai -
any reference in the provision to a document were a reference to anything in which information of any description is recorded, and
unrhyw gyfeiriad yn y ddarpariaeth at ddogfen yn gyfeiriad at unrhyw beth y mae gwybodaeth o unrhyw ddisgrifiad wedi ei gofnodi ynddo, a
any reference in the provision to a copy of a document were a reference to anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.
unrhyw gyfeiriad yn y ddarpariaeth at gopi o ddogfen yn gyfeiriad at unrhyw beth y mae gwybodaeth a gofnodwyd yn y ddogfen wedi ei gopïo arno, ym mha bynnag fodd a boed yn uniongyrchol neu'n anuniongyrchol.
WRA may, at any reasonable time, obtain access to, inspect and check the operation of any computer and any associated apparatus or material which is or has been used in connection with a relevant document.
Caiff ACC, ar unrhyw adeg resymol, gael mynediad i unrhyw gyfrifiadur ac unrhyw gyfarpar neu ddeunydd cysylltiedig a ddefnyddir neu a ddefnyddiwyd mewn cysylltiad â dogfen berthnasol, a'u harchwilio a gwirio eu gweithrediad.
In subsection (3), "relevant document" means a document -
Yn is-adran (3), ystyr "dogfen berthnasol" yw dogfen -
that a person has been, or may be, required to produce by or under a provision of this Act, or
y bu'n ofynnol neu y gall fod yn ofynnol i berson ei chyflwyno gan neu o dan ddarpariaeth yn y Ddeddf hon, neu
inspect,
ei harchwilio,
make or take copies of or extracts from, or
gwneud neu gymryd copïau neu ddyfyniadau ohoni, neu
remove.
mynd â hi ymaith.
WRA may require any assistance that it reasonably requires for the purposes of subsection (3) from -
Caiff ACC wneud unrhyw gymorth sy'n rhesymol ofynnol ganddo at ddibenion is-adran (3) yn ofynnol gan -
any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material.
unrhyw berson sy'n gyfrifol am y cyfrifiadur, y cyfarpar neu'r deunydd, neu sydd fel arall yn ymwneud â'u gweithredu.
If a person exercising the power under subsection (3) is unable to produce evidence of authority to do so when asked to provide such evidence by -
Os nad yw person sy'n arfer y pŵer o dan is-adran (3) yn gallu cyflwyno tystiolaeth o awdurdod i wneud hynny pan ofynnir iddo ddarparu tystiolaeth o'r fath gan -
any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material,
unrhyw berson sy'n gyfrifol am y cyfrifiadur, y cyfarpar neu'r deunydd, neu sydd fel arall yn ymwneud â'u gweithredu,
the person exercising the power must stop and may not continue until such evidence is produced.
rhaid i'r person sy'n arfer y pŵer roi'r gorau i wneud hynny ac ni chaiff barhau hyd oni chyflwynir tystiolaeth o'r fath.
CHAPTER 6 OFFENCES RELATING TO INFORMATION NOTICES
PENNOD 6 TROSEDDAU YN YMWNEUD Â HYSBYSIADAU GWYBODAETH
114 Offence of concealing etc. documents following information notice
114 Trosedd o gelu etc. ddogfennau yn dilyn hysbysiad gwybodaeth
A person commits an offence if -
Mae person yn cyflawni trosedd -
which requires the person to produce a document, and
sy'n ei gwneud yn ofynnol i'r person gyflwyno dogfen, a
which has been approved by the tribunal, and
sydd wedi ei gymeradwyo gan y tribiwnlys, a
the person conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) that document.
os yw'r person yn celu, yn difa neu fel arall yn cael gwared (neu'n trefnu i gelu, i ddifa neu i gael gwared) â'r ddogfen honno.
A person may commit an offence under subsection (1) despite the fact that the person has appealed against the information notice or against a requirement in it.
Gall person gyflawni trosedd o dan is-adran (1) er gwaethaf y ffaith bod y person wedi apelio yn erbyn yr hysbysiad gwybodaeth neu yn erbyn gofyniad ynddo.
A person does not commit an offence under subsection (1) if the person acts after the original document has been produced in accordance with the information notice, unless WRA has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).
Nid yw person yn cyflawni trosedd o dan is-adran (1) os yw'r person yn gweithredu ar ôl i'r ddogfen wreiddiol gael ei chyflwyno yn unol â'r hysbysiad gwybodaeth, oni bai bod ACC wedi hysbysu'r person bod rhaid i'r ddogfen barhau i fod ar gael i'w harchwilio (ac nad yw wedi tynnu'r hysbysiad yn ôl).
A person does not commit an offence under subsection (1) where a copy of a document has been produced in accordance with section 96 (1), if the person acts after the end of the period of 6 months beginning with the day on which the copy was produced unless, before the end of that period, WRA has made a request for the original document under section 96 (3).
Pan fo copi o ddogfen wedi ei gyflwyno yn unol ag adran 96 (1), nid yw person yn cyflawni trosedd o dan is-adran (1) os yw'r person yn gweithredu ar ôl diwedd y cyfnod o 6 mis sy'n dechrau â'r diwrnod y cyflwynwyd y copi oni bai bod ACC, cyn i'r cyfnod hwnnw ddod i ben, wedi gofyn am y ddogfen wreiddiol o dan adran 96 (3).
115 Offence of concealing etc. documents following notification
115 Trosedd o gelu etc. ddogfennau yn dilyn hysbysiad
A person commits an offence if the person conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document after WRA has told the person that -
Mae person yn cyflawni trosedd os yw'r person yn celu, yn difa neu fel arall yn cael gwared (neu'n trefnu i gelu, i ddifa neu i gael gwared) â dogfen ar ôl i ACC ddweud wrth y person -
a document is to be, or is likely to be, the subject of an information notice addressed to that person (see section 88 (3) (b, and
y bydd dogfen, neu ei bod yn debygol o fod, yn destun hysbysiad gwybodaeth wedi ei gyfeirio at y person hwnnw (gweler adran 88 (3) (b, a
WRA intends to seek the approval of the tribunal for the issuing of the information notice (see section 87 (2) (b or is required to seek such approval (see sections 86, 89 (1) (d) and 92 (1.
bod ACC yn bwriadu ceisio cymeradwyaeth y tribiwnlys i ddyroddi'r hysbysiad gwybodaeth (gweler adran 87 (2) (b neu ei bod yn ofynnol iddo geisio cymeradwyaeth o'r fath (gweler adrannau 86, 89 (1) (d) a 92 (1.
A person does not commit an offence under subsection (1) if the person conceals, destroys or otherwise disposes of the document after -
Nid yw person yn cyflawni trosedd o dan is-adran (1) os yw'r person yn celu, yn difa neu fel arall yn cael gwared â'r ddogfen -
the end of the period of 6 months beginning with the day on which WRA told the person (or last told the person), or
ar ôl diwedd y cyfnod o 6 mis sy'n dechrau â'r diwrnod y dywedodd ACC wrth y person (neu y dywedodd wrth y person ddiwethaf), neu
an information notice has been issued requiring the person to produce the document.
wedi i hysbysiad gwybodaeth gael ei ddyroddi sy'n ei gwneud yn ofynnol i'r person gyflwyno'r ddogfen.
CHAPTER 7 TRIBUNAL APPROVALS
PENNOD 7 CYMERADWYAETH Y TRIBIWNLYS
116 No review or appeal of tribunal approvals
116 Dim adolygu nac apelio yn erbyn cymeradwyaeth y tribiwnlys
In section 11 (5) of the Tribunals, Courts and Enforcement Act 2007 (c. 15) (decisions excluded from right to appeal to Upper Tribunal), after paragraph (c) insert -
Yn adran 11 (5) o Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 (p. 15) (penderfyniadau a eithrir o'r hawl i apelio i'r Uwch Dribiwnlys), ar ôl paragraff (c) mewnosoder -
In section 13 (8) of that Act (decisions excluded from right to appeal to Court of Appeal etc.), after paragraph (b) insert -
Yn adran 13 (8) o'r Ddeddf honno (penderfyniadau a eithrir o'r hawl i apelio i'r Llys Apêl etc.), ar ôl paragraff (b) mewnosoder -
PART 5 PENALTIES
RHAN 5 COSBAU
117 Overview of Part
117 Trosolwg o'r Rhan
This Part makes provision about penalties relating to devolved taxes, including -
Mae'r Rhan hon yn gwneud darpariaeth am gosbau sy'n ymwneud â threthi datganoledig, gan gynnwys -
penalties relating to failures to make tax returns or to pay devolved tax,
cosbau sy'n ymwneud â methiannau i ddychwelyd ffurflenni treth neu i dalu trethi datganoledig,
penalties relating to inaccuracies,
cosbau sy'n ymwneud ag anghywirdebau,
penalties relating to record-keeping and reimbursement arrangements, and
cosbau sy'n ymwneud â chadw cofnodion a threfniadau talu'n ôl, a
penalties relating to investigations.
cosbau sy'n ymwneud ag ymchwiliadau.
It includes provision about -
Mae'n cynnwys darpariaeth ynghylch -
the circumstances which liability to those penalties arises,
yr amgylchiadau pan gyfyd rhwymedigaeth i'r cosbau hynny,
the amounts of those penalties,
symiau'r cosbau hynny,
the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced,
yr amgylchiadau pan ganiateir gohirio rhwymedigaeth i'r cosbau hynny neu ostwng symiau'r cosbau hynny,
the assessment of those penalties, and
asesu'r cosbau hynny, ac
the payment of those penalties.
talu'r cosbau hynny.
CHAPTER 2 PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX
PENNOD 2 COSBAU AM FETHU Â DYCHWELYD FFURFLENNI NEU DALU TRETH
Penalty for failure to make tax return
Cosb am fethu â dychwelyd ffurflen dreth
118 Penalty for failure to make tax return on or before filing date
118 Cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny
A person is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.
Mae person yn agored i gosb o £100 os yw'r person yn methu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny.
119 Penalty for failure to make tax return within 6 months from filing date
119 Cosb am fethu â dychwelyd ffurflen dreth o fewn 6 mis wedi'r dyddiad ffeilio
A person is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 6 months beginning with the day after the filing date.
Mae person yn agored i gosb os yw methiant y person i ddychwelyd ffurflen dreth yn parhau ar ôl diwedd y cyfnod o 6 mis sy'n dechrau â'r diwrnod ar ôl y dyddiad ffeilio.
The penalty is the greater of -
Y gosb yw'r mwyaf o'r canlynol -
120 Penalty for failure to make tax return within 12 months from filing date
120 Cosb am fethu â dychwelyd ffurflen dreth o fewn 12 mis wedi'r dyddiad ffeilio
A person is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 12 months beginning with the day after the filing date.
Mae person yn agored i gosb os yw methiant y person i ddychwelyd ffurflen dreth yn parhau ar ôl diwedd y cyfnod o 12 mis sy'n dechrau â'r diwrnod ar ôl y dyddiad ffeilio.