The consultation proposed that WRA should have access to some of the powers currently exercised by HMRC when investigating tax crime in Wales.
Roedd yr ymgynghoriad yn cynnig y dylai ACC gael mynediad at rai o'r pwerau sy'n cael eu harfer ar hyn o bryd gan CThEM wrth ymchwilio i droseddu ym maes trethi yng Nghymru.