give a true and fair view of the state of affairs of the Welsh Revenue Authority’s Tax Statement as at 31 March 2023 and of the net revenue for the year then ended;
rhoi darlun gwir a theg o sefyllfa Datganiad Treth Awdurdod Cyllid Cymru ar 31 Mawrth 2023 ac o'r refeniw net ar gyfer y flwyddyn a ddaeth i ben bryd hynny;