Given these views, and the small number of devolved tax offences expected to be investigated each year, I do not believe it is currently proportionate for WRA to have access to those powers.
O gofio'r safbwyntiau hyn a'r nifer bach o droseddau trethi y disgwylir ymchwilio iddynt bob blwyddyn, nid wyf yn credu ei bod yn gymesur ar hyn o bryd i ACC gael mynediad i'r pwerau hyn.