The billing authority must give notice to a person who is to be treated as liable, setting out the reasons for doing so and information about the review and appeals processes.
Rhaid i'r awdurdod bilio roi hysbysiad i berson sydd i'w drin fel yr un sy'n atebol, gan nodi'r rhesymau dros wneud hynny a gwybodaeth am y prosesau adolygu ac apeliadau.