01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000002
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000004
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000007
true
TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
false
DEDDF CASGLU A RHEOLI TRETHI (CYMRU) 2016
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000014
true
EXPLANATORY NOTES
false
NODIADAU ESBONIADOL
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000017
true
INTRODUCTION
false
CYFLWYNIAD
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000020
true
These Explanatory Notes relate to the Tax Collection and Management (Wales) Act 2016 (“the Act”).
false
Mae’r Nodiadau Esboniadol hyn yn ymwneud â Deddf Casglu a Rheoli Trethi (Cymru) 2016 (fly Ddeddf”).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000021
true
They have been prepared by the Office of the First Minister and Cabinet Office of the Welsh Government in order to assist the reader of the Act.
false
Fe’u lluniwyd gan Swyddfa’r Prif Weinidog a Swyddfa’r Cabinet Llywodraeth Cymru er mwyn cynorthwyo’r sawl sy’n darllen y Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000022
true
The Explanatory Notes should be read in conjunction with the Act but do not form part of the Act.
false
Dylid darllen y Nodiadau Esboniadol ar y cyd â’r Ddeddf ond nid ydynt yn rhan o’r Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000025
true
The National Assembly for Wales has the power to make this Act by virtue of the provisions contained in Parts 4 and 4A of, and paragraphs 14 and 16A of Schedule 7 to, the Government of Wales Act 2006 (“GoWA 2006”).
false
Mae gan Gynulliad Cenedlaethol Cymru y pŵer i wneud y Ddeddf hon yn rhinwedd y darpariaethau yn Rhannau 4 a 4A o Ddeddf Llywodraeth Cymru 2006, a pharagraffau 14 ac 16A o Atodlen 7 iddi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000026
true
These provisions give the National Assembly for Wales the legislative competence to make provision in relation to devolved taxes (which are defined as taxes specified in Part 4A of GoWA 2006), the status of staff employed by a body responsible for the collection and management of devolved taxes, and in relation to the Public Services Ombudsman for Wales and Auditor General for Wales.
false
Mae’r darpariaethau hyn yn rhoi’r cymhwysedd deddfwriaethol i Gynulliad Cenedlaethol Cymru wneud darpariaeth mewn perthynas â threthi datganoledig (a ddiffinnir fel trethi a bennir yn Rhan 4A o Ddeddf Llywodraeth Cymru 2006), statws staff a gyflogir gan gorff sy’n gyfrifol am gasglu a rheoli trethi datganoledig, ac mewn perthynas ag Ombwdsmon Gwasanaethau Cyhoeddus Cymru ac Archwilydd Cyffredinol Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000029
true
SUMMARY AND BACKGROUND
false
CRYNODEB A’R CEFNDIR
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000032
true
The context and background to this Act was set out in Chapter 1 of the Welsh Government’s White Paper - Collection and management of devolved taxes in Wales, published on 23 September 20141.
false
Nodwyd y cyd-destun a’r cefndir i’r Ddeddf hon ym Mhennod 1 o Bapur Gwyn Llywodraeth Cymru - Casglu a rheoli trethi datganoledig yng Nghymru, a gyhoeddwyd ar 23 Medi 20141.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000035
true
In summary the Act makes provision for a Welsh tax system to enable the collection and management of devolved Welsh taxes.
false
Yn gryno, mae’r Ddeddf yn gwneud darpariaeth ar gyfer system dreth Gymreig er mwyn gallu casglu a rheoli trethi Cymreig datganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000036
true
It establishes the Welsh Revenue Authority as a non-ministerial department which it is anticipated will be responsible for collecting Wales’ devolved taxes from April 20182.
false
Mae’n sefydlu Awdurdod Cyllid Cymru fel adran anweinidogol y rhagwelir y bydd yn gyfrifol am gasglu trethi datganoledig Cymru o fis Ebrill 2018 ymlaen2.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000037
true
It also sets out the relationship between the tax authority and taxpayers in Wales, including the relevant powers, rights and duties.
false
Mae hefyd yn nodi’r berthynas rhwng yr awdurdod trethi a threthdalwyr yng Nghymru, gan gynnwys y pwerau, yr hawliau a’r dyletswyddau perthnasol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000041
true
1 White Paper Collection and management of devolved taxes in Wales WG22945
false
1 Papur Gwyn Casglu a rheoli trethi datganoledig yng Nghymru LlC22945
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000044
true
2 The intention is to ‘switch off’ the UK-wide versions of the taxes insofar as they apply to Wales from April 2018.
false
2 Y bwriad yw ‘diffodd’ fersiynau’r DU gyfan o’r trethi i’r graddau y maent yn gymwys i Gymru o fis Ebrill 2018.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000045
true
The UK Government will consult with Welsh Ministers before determining a final date for switching off the UK taxes in Wales.
false
Bydd Llywodraeth y DU yn ymgynghori â Gweinidogion Cymru cyn penderfynu ar y dyddiad terfynol ar gyfer diffodd trethi’r DU yng Nghymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000051
true
1
false
1
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000056
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000058
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000061
true
The Act has 10 Parts comprising 195 sections and is arranged as follows:
false
Mae 10 o Rannau a 195 o adrannau i’r Ddeddf ac fe’i trefnir fel a ganlyn:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000064
true
Part 1 – Overview
false
Rhan 1 – Trosolwg
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000067
true
Part 2 – The Welsh Revenue Authority
false
Rhan 2 – Awdurdod Cyllid Cymru
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000070
true
Part 3 – Tax Returns, Enquiries and Assessments
false
Rhan 3 – Ffurflenni, Ymholiadau ac Asesiadau Treth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000073
true
Part 4 – Investigatory Powers of WRA
false
Rhan 4 – Pwerau Ymchwilio ACC
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000076
true
Part 5 – Penalties
false
Rhan 5 – Cosbau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000079
true
Part 6 – Interest
false
Rhan 6 – Llog
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000082
true
Part 7 – Payment and Enforcement
false
Rhan 7 – Talu a Gorfodi
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000085
true
Part 8 – Reviews and Appeals
false
Rhan 8 – Adolygiadau ac Apelau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000088
true
Part 9 – Investigation of Criminal Offences
false
Rhan 9 – Ymchwilio i Droseddau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000091
true
Part 10 – Final Provisions
false
Rhan 10 – Darpariaethau Terfynol
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000094
true
COMMENTARY ON SECTIONS
false
SYLWEBAETH AR YR ADRANNAU
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000096
true
PART 1 – OVERVIEW
false
RHAN 1 – TROSOLWG
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000099
true
The overview of the Act shows how the Parts of the Act are arranged and provides a brief description of what each Part does.
false
Mae’r trosolwg o’r Ddeddf yn dangos sut y mae’r Rhannau o’r Ddeddf wedi eu trefnu ac yn rhoi disgrifiad byr o’r hyn y mae pob rhan yn ei wneud.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000102
true
PART 2 - THE WELSH REVENUE AUTHORITY
false
RHAN 2 – AWDURDOD CYLLID CYMRU
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000105
true
Sections 2-9 – Establishment, status, membership, committees and staff of the Welsh Revenue Authority
false
Adrannau 2-9 – Sefydlu, statws, aelodaeth, pwyllgorau a staff Awdurdod Cyllid Cymru
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000111
true
Section 2 establishes the Welsh Revenue Authority (WRA) as a corporate body with its own legal personality.
false
Mae adran 2 yn sefydlu Awdurdod Cyllid Cymru (ACC) fel corff corfforaethol gyda’i bersonoliaeth gyfreithiol ei hun.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000112
true
The WRA will be a Crown body with the status of a non-ministerial department, as distinct from the status of a Welsh Government Sponsored Body.
false
Bydd ACC yn gorff y Goron gyda statws adran anweinidogol, yn hytrach na statws Corff a Noddir gan Lywodraeth Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000115
true
Sections 3-7 provide for the membership of the WRA, which will comprise non-executive and executive members and consist of between eight and thirteen members.
false
Mae adrannau 3 i 7 yn gwneud darpariaeth ynghylch aelodaeth ACC. Bydd y corff yn cynnwys aelodau anweithredol a gweithredol a bydd rhwng wyth a thri ar ddeg o aelodau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000116
true
Section 3(3) ensures that the number of non-executive members always exceeds the number of executive members.
false
Mae adran 3(3) yn sicrhau bod nifer yr aelodau anweithredol wastad yn uwch na nifer yr aelodau gweithredol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000117
true
Section 4 sets out the disqualifying offices that would disqualify a person from being appointed as a non-executive member of the WRA.
false
Mae adran 4 yn nodi’r swyddi hynny a fyddai’n anghymhwyso person rhag cael ei benodi’n aelod anweithredol o ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000120
true
Sections 5 and 7 provide for the Welsh Ministers to appoint, re-appoint and remove non-executive members including a chairperson and deputy chairperson and to make regulations to amend the number of members.
false
Mae adrannau 5 a 7 yn gwneud darpariaeth i Weinidogion Cymru benodi, ailbenodi a diswyddo aelodau anweithredol gan gynnwys cadeirydd a dirprwy gadeirydd, ac i wneud rheoliadau i ddiwygio nifer yr aelodau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000121
true
There are also provisions for the removal of the elected executive member.
false
Ceir darpariaethau hefyd ar gyfer diswyddo’r aelod gweithredol etholedig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000124
true
Section 6 provides for the appointment of an elected executive member.
false
Mae adran 6 yn darparu ar gyfer penodi aelod gweithredol etholedig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000125
true
The elected executive member will be appointed by the non-executive members, following a ballot of WRA staff conducted by the WRA.
false
Bydd yr aelod gweithredol etholedig yn cael ei benodi gan yr aelodau anweithredol yn dilyn pleidlais gudd ymhlith staff ACC a gynhelir gan ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000128
true
Section 8 makes provision for the WRA to establish committees (which may establish sub-committees) for any purpose relating to its functions.
false
Mae adran 8 yn gwneud darpariaeth i ACC sefydlu pwyllgorau (a gaiff sefydlu is-bwyllgorau) at unrhyw ddiben sy’n ymwneud â’i swyddogaethau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000129
true
The WRA may determine the committees’ composition and also appoint people who are not members of the WRA and remunerate them for their services, with the approval of the Welsh Ministers.
false
Caiff ACC benderfynu ar gyfansoddiad y pwyllgorau a hefyd benodi pobl nad ydynt yn aelodau o ACC a thalu iddynt am y gwasanaethau a roddant, gyda chymeradwyaeth Gweinidogion Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000134
true
2
false
2
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000139
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000141
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000144
true
Section 9 provides for the appointment of a chief executive of the WRA who is responsible to the WRA for the efficient and effective running of the WRA.
false
Mae adran 9 yn darparu ar gyfer penodi prif weithredwr ACC, sy’n atebol i ACC am redeg ACC mewn modd effeithlon ac effeithiol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000145
true
The Welsh Ministers will appoint the first chief executive and subsequent appointments will, with the approval of the Welsh Ministers, be made by the non-executive members of the WRA.
false
Gweinidogion Cymru fydd yn penodi’r prif weithredwr cyntaf ac aelodau anweithredol ACC fydd yn gwneud y penodiadau dilynol, gyda chymeradwyaeth Gweinidogion Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000146
true
Provision is also made for the WRA to appoint staff, who will be civil servants.
false
Gwneir darpariaeth hefyd i ACC benodi staff, a bydd y staff hynny yn weision sifil.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000149
true
Sections 10-11 – Procedure and validity
false
Adrannau 10-11 – Gweithdrefn a dilysrwydd
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000152
true
Section 10 requires the WRA to make rules to regulate its own procedure and that of its committees and these must provide that a meeting of WRA will not be quorate unless a majority of the members present are non-executive members of WRA.
false
Mae adran 10 yn ei gwneud yn ofynnol i ACC lunio rheolau i reoleiddio ei weithdrefn ei hun a gweithdrefn ei bwyllgorau. Rhaid i’r rheolau hyn ddarparu na fydd cworwm mewn cyfarfod o ACC oni bai bod mwyafrif yr aelodau sy’n bresennol yn aelodau anweithredol o ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000153
true
Section 11 establishes the validity of the WRA’s proceedings or acts.
false
Mae adran 11 yn pennu dilysrwydd trafodion neu weithredoedd ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000156
true
Sections 12-15 – Functions
false
Adrannau 12-15 – Swyddogaethau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000159
true
Section 12 sets out the WRA’s functions, including its general function to collect and manage devolved taxes and particular functions relating to such taxes including:
false
Mae adran 12 yn nodi swyddogaethau ACC, gan gynnwys ei swyddogaeth gyffredinol o gasglu a rheoli trethi datganoledig a’i swyddogaethau penodol mewn perthynas â threthi o’r fath gan gynnwys:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000160
true
providing information and assistance to the Welsh Ministers and taxpayers and others;
false
darparu gwybodaeth a chymorth i Weinidogion Cymru a threthdalwyr ac eraill;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000161
true
resolving complaints and disputes;
false
datrys cwynion ac anghydfodau;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000162
true
and, promoting tax compliance and working to protect against tax evasion and tax avoidance.
false
a hybu cydymffurfedd o ran trethi a gweithio i amddiffyn rhag efadu trethi ac osgoi trethi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000163
true
The WRA may undertake other actions which it considers necessary or expedient in connection with exercising its functions.
false
Caiff ACC gymryd camau eraill y mae’n eu hystyried yn angenrheidiol neu’n hwylus mewn cysylltiad ag arfer ei swyddogaethau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000164
true
Section 13 makes provision for the WRA to internally authorise the carrying out of its functions by WRA members, committees, sub-committees or WRA staff.
false
Mae adran 13 yn gwneud darpariaeth i ACC awdurdodi’n fewnol i aelodau ACC, pwyllgorau, is-bwyllgorau neu staff ACC gyflawni ei swyddogaethau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000165
true
Section 13(2) requires that at least one non-executive member is a member of any committee or sub-committee that is authorised to carry out WRA functions.
false
Mae adran 13(2) yn ei gwneud yn ofynnol bod o leiaf un aelod anweithredol yn aelod o unrhyw bwyllgor neu is-bwyllgor a awdurdodir i gyflawni swyddogaethau ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000166
true
Where WRA has authorised the carrying out of any of a function under section 13, the WRA’s ability to exercise that function and responsibility for the exercise of the function is not affected.
false
Pan fo ACC wedi awdurdodi i unrhyw un neu ragor o’i swyddogaethau gael eu cyflawni o dan adran 13, nid yw hyn yn effeithio ar allu ACC i arfer y swyddogaeth honno nac ar gyfrifoldeb ACC dros arfer y swyddogaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000169
true
Section 14 makes provision for the WRA to delegate any of its functions to one or more bodies that have been prescribed by the Welsh Ministers in regulations.
false
Mae adran 14 yn gwneud darpariaeth i ACC ddirprwyo unrhyw un neu ragor o’i swyddogaethau i un neu ragor o’r cyrff a ragnodwyd gan Weinidogion Cymru mewn rheoliadau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000172
true
A power is given to WRA to pay an organisation to which it has delegated a function and to give directions about how delegated functions are to be exercised.
false
Rhoddir p*er i ACC dalu sefydliad y mae wedi dirprwyo swyddogaeth iddo a rhoi cyfarwyddydau ynghylch sut y mae swyddogaethau a ddirprwywyd i’w harfer.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000173
true
The WRA must publish information about any such delegations and directions given, unless it considers that to do so would prejudice the effective exercise of its functions.
false
Rhaid i ACC gyhoeddi gwybodaeth am unrhyw ddirprwyaethau a chyfarwyddydau o’r fath a roddir, oni bai ei fod o’r farn y byddai hynny’n niweidio gallu ACC i arfer ei swyddogaethau yn effeithiol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000176
true
Where a delegation is entered into the WRA will retain the ability to exercise any of the functions that it has delegated and it will retain overall responsibility for the collection and management of devolved taxes in Wales.
false
Pan ddirprwyir swyddogaethau bydd ACC yn parhau i allu arfer unrhyw un neu ragor o’r swyddogaethau a ddirprwywyd ganddo a bydd yn parhau i fod â chyfrifoldeb cyffredinol dros gasglu a rheoli trethi datganoledig yng Nghymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000179
true
Section 15 provides that the Welsh Ministers may give directions to the WRA of a general nature with which the WRA must, in the exercise of its functions, comply.
false
Mae adran 15 yn darparu y caiff Gweinidogion Cymru roi cyfarwyddydau o natur gyffredinol i ACC, a bod rhaid i ACC, wrth arfer ei swyddogaethau, gydymffurfio â hwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000180
true
This might for example be in relation to strategic policy priorities or in relation to the exercise of delegation power by WRA under section 14.
false
Gallant ymwneud â blaenoriaethau polisi strategol, er enghraifft, neu ag ACC yn arfer ei b*er dirprwyo o dan adran 14.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000181
true
Directions given by the Welsh Ministers must be published.
false
Rhaid i gyfarwyddydau a roddir gan Weinidogion Cymru gael eu cyhoeddi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000186
true
3
false
3
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000191
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000193
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000196
true
Sections 16-20 - Information
false
Adrannau 16-20 – Gwybodaeth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000199
true
Section 16 allows for information acquired by the WRA, or an organisation to which WRA functions have been delegated, to be used (subject to any international obligations of the UK that restricts or prohibits the use of information) within the WRA or by any organisation to whom functions have been delegated, in relation to any function of the WRA.
false
Mae adran 16 yn caniatáu i wybodaeth sydd wedi dod i law ACC, neu i law sefydliad y mae swyddogaethau ACC wedi eu dirprwyo iddo, gael ei defnyddio (yn ddarostyngedig i unrhyw un neu ragor o rwymedigaethau rhyngwladol y DU sy’n cyfyngu ar y defnydd o wybodaeth neu’n gwahardd ei defnyddio) o fewn ACC, neu gan unrhyw sefydliad y mae swyddogaethau wedi eu dirprwyo iddo, mewn perthynas ag unrhyw un neu ragor o swyddogaethau ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000202
true
Section 17 prohibits the disclosure of protected taxpayer information (as defined at section 17(3)) by a relevant official (as defined at section 17(2)) unless it is expressly permitted.
false
Mae adran 17 yn gwahardd swyddog perthnasol (fel y’i diffinnir yn adran 17(2)) rhag datgelu gwybodaeth warchodedig am drethdalwr (fel y’i diffinnir yn adran 17(3)) oni bai bod hynny’n cael ei ganiatáu yn benodol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000203
true
Breach of this requirement is a criminal offence under section 20.
false
Mae torri’r gofyniad hwn yn drosedd o dan adran 20.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000204
true
The grounds for a permitted disclosure are set out in section 18.
false
Nodir y seiliau ar gyfer datgelu a ganiateir yn adran 18.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000207
true
Section 19 requires that relevant officials who have access to protected taxpayer information must make a declaration acknowledging their obligation of confidentiality.
false
Mae adran 19 yn ei gwneud yn ofynnol i swyddogion perthnasol a gaiff weld gwybodaeth warchodedig am drethdalwyr wneud datganiad sy’n cydnabod y rhwymedigaeth sydd arnynt i barchu cyfrinachedd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000210
true
Sections 21-22 – Court proceedings and evidence
false
Adrannau 21-22 – Achosion llys a thystiolaeth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000213
true
Section 21 empowers the WRA to institute criminal and civil proceedings in England and Wales.
false
Mae adran 21 yn rhoi’r grym i ACC gychwyn achosion troseddol a sifil yng Nghymru a Lloegr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000214
true
WRA will be able to appoint individuals to act on its behalf in magistrates’ courts proceedings in England and Wales even when they are not an authorised person within the meaning of the Legal Services Act 2007.
false
Caiff ACC benodi unigolion i weithredu ar ei ran mewn achosion mewn llysoedd ynadon yng Nghymru a Lloegr hyd yn oed os nad yw’r unigolion hynny’n bersonau a awdurdodwyd (“authorised persons”) o fewn ystyr Deddf Gwasanaethau Cyfreithiol 2007.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000217
true
Section 22 provides an explanation of the evidential status of documents issued by or on behalf of the WRA and certain matters stated in such documents, which are to be used in legal proceedings, including that a certified copy of a document is admissible in legal proceedings to the same extent as the original document.
false
Mae adran 22 yn egluro statws tystiolaethol dogfennau a ddyroddir gan ACC, neu ar ei ran, a materion penodol a ddatgenir mewn dogfennau o’r fath, sydd i’w defnyddio mewn achosion cyfreithiol, gan gynnwys y ffaith bod copi ardystiedig o ddogfen yn dderbyniol i’r un graddau â’r ddogfen wreiddiol mewn achosion cyfreithiol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000220
true
Where the WRA issues a certificate that a tax return or notification to WRA has not occurred when it should have, that certificate is evidence of the fact, unless proved otherwise.
false
Pan fo ACC yn dyroddi tystysgrif i’r perwyl nad yw ffurflen dreth wedi ei dychwelyd i ACC, neu nad yw hysbysiad wedi ei roi i ACC, pan ddylai hynny fod wedi digwydd, mae’r dystysgrif honno yn dystiolaeth o’r ffaith, oni phrofir i’r gwrthwyneb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000223
true
Sections 23-25 – Money
false
Adrannau 23-25 – Arian
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000226
true
Section 23 requires the Welsh Ministers to pay the WRA for undertaking tax collection and management functions.
false
Mae adran 23 yn ei gwneud yn ofynnol i Weinidogion Cymru dalu ACC am ymgymryd â swyddogaethau casglu a rheoli trethi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000227
true
The Welsh Ministers will set the amount, times and any conditions of payment that they consider to be appropriate.
false
Bydd Gweinidogion Cymru yn pennu’r swm, yr amseroedd talu ac unrhyw amodau talu sy’n briodol yn eu barn hwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000230
true
Section 24 provides for WRA to pay a reward to a person for a service relating to any of its functions.
false
Mae adran 24 yn caniatáu i ACC roi gwobr i berson yn dâl am wasanaeth sy’n ymwneud ag unrhyw un neu ragor o’i swyddogaethau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000231
true
For example, to an informer who provides information which leads to the successful collection of undeclared tax in circumstances where a person has sought to evade or avoid paying devolved Welsh taxes.
false
Enghraifft o hyn fyddai rhoi gwobr i hysbysydd sy’n darparu gwybodaeth sy’n arwain yn llwyddiannus at gasglu treth nas datganwyd mewn amgylchiadau pan fo person wedi ceisio efadu neu osgoi talu trethi Cymreig datganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000236
true
4
false
4
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000241
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000243
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000246
true
Section 25 requires the WRA to pay the money it has collected (including devolved taxes, penalties and interest on sums payable to WRA) into the Welsh Consolidated Fund, but after it has deducted any disbursements (for example, the repayment of credits and interest).
false
Mae adran 25 yn ei gwneud yn ofynnol i ACC dalu’r arian y mae wedi ei gasglu (gan gynnwys trethi datganoledig, cosbau a llog ar symiau sy’n daladwy i ACC) i Gronfa Gyfunol Cymru, ond ar ôl iddo ddidynnu unrhyw alldaliadau (er enghraifft, ad-dalu credydau a llog).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000247
true
Any rewards paid under section 24 are not disbursements for the purposes of this section.
false
At ddibenion yr adran hon nid yw unrhyw wobrau a delir o dan adran 24 yn alldaliadau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000250
true
Section 26 – Charter of standards and values
false
Adran 26 – Siarter safonau a gwerthoedd
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000253
true
The WRA must prepare, consult on, publish and lay before the National Assembly for Wales a Charter.
false
Rhaid i ACC baratoi Siarter, ymgynghori arni, ei chyhoeddi a’i gosod gerbron Cynulliad Cenedlaethol Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000254
true
The Charter must set out the standards of service, standards of behaviour and values WRA’s members and staff will be expected to adhere to when dealing with taxpayers and their agents, and the standards of behaviour and values the WRA expects from those it deals with.
false
Rhaid i’r Siarter nodi’r safonau gwasanaeth, y safonau ymddygiad a’r gwerthoedd y disgwylir i aelodau a staff ACC gadw atynt wrth ymdrin â threthdalwyr a’u hasiantiaid, a’r safonau ymddygiad a’r gwerthoedd y mae ACC yn eu disgwyl gan y rhai y mae’n ymdrin â hwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000255
true
The WRA is also required to review the Charter on a 5-year cycle, revising it where appropriate and to publish the first Charter within 3-months of the section of the Act coming into force.
false
Mae’n ofynnol hefyd i ACC adolygu’r Siarter bob pum mlynedd, ei diwygio pan fo’n briodol a chyhoeddi’r Siarter gyntaf o fewn 3 mis i’r adran hon o’r Ddeddf ddod i rym.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000258
true
Section 27-28 – Corporate plan and annual report
false
Adrannau 27-28 – Cynllun corfforaethol ac adroddiad blynyddol
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000261
true
Section 27 requires the WRA to prepare a corporate plan for each planning period.
false
Mae adran 27 yn ei gwneud yn ofynnol i ACC baratoi cynllun corfforaethol ar gyfer pob cyfnod cynllunio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000262
true
A planning period is defined and the first plan is to be published no later than a date prescribed by Welsh Ministers by regulations.
false
Diffinnir cyfnod cynllunio, ac mae’r cynllun cyntaf i’w gyhoeddi yn ddim hwyrach nag ar ddyddiad a ragnodir gan Weinidogion Cymru mewn rheoliadau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000263
true
Subsequent plans are to be submitted to Welsh Ministers thereafter at three-yearly intervals.
false
Mae cynlluniau dilynol i’w cyflwyno i Weinidogion Cymru bob 3 blynedd wedi hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000266
true
The plan must describe WRA‘s main objectives, the outcomes by which these objectives may be measured and the activities it expects to undertake during the planning period.
false
Rhaid i’r cynllun ddisgrifio prif amcanion ACC, y canlyniadau y gellir mesur yr amcanion hynny yn eu herbyn a’r gweithgareddau y mae’n disgwyl ymgymryd â hwy yn ystod y cyfnod cynllunio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000267
true
Plans must be submitted to the Welsh Ministers for approval and approved plans must be laid before the National Assembly for Wales and published.
false
Rhaid i gynlluniau gael eu cyflwyno i Weinidogion Cymru i’w cymeradwyo ganddynt, a rhaid i gynlluniau a gymeradwywyd gael eu gosod gerbron Cynulliad Cenedlaethol Cymru a’u cyhoeddi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000270
true
The WRA may submit a revised corporate plan at any time during the planning period for the approval of the Welsh Ministers.
false
Caiff ACC gyflwyno cynllun corfforaethol diwygiedig ar unrhyw adeg yn ystod y cyfnod cynllunio, i’w gymeradwyo gan Weinidogion Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000271
true
The Welsh Ministers may by regulations revise the 3-year planning period.
false
Caiff Gweinidogion Cymru adolygu’r cyfnod cynllunio o 3 blynedd drwy reoliadau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000274
true
Section 28 requires the WRA to prepare and publish an annual report on what it has done to achieve its objectives during that financial year.
false
Mae adran 28 yn ei gwneud yn ofynnol i ACC baratoi a chyhoeddi adroddiad blynyddol ar yr hyn y mae wedi ei wneud i gyflawni ei amcanion yn ystod y flwyddyn ariannol honno.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000275
true
The annual report must be sent to the Welsh Ministers and laid before the National Assembly for Wales.
false
Rhaid i’r adroddiad blynyddol gael ei anfon at Weinidogion Cymru a’i osod gerbron Cynulliad Cenedlaethol Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000276
true
The report must in particular contain an assessment of the extent that the WRA has met the standards of service, standards of behaviours and values set out in its Charter and be made available to the Auditor General for Wales (AGW) at a similar time as the WRA’s Accounts and Tax Statement.
false
Rhaid i’r adroddiad gynnwys yn benodol asesiad o’r graddau y mae ACC wedi amlygu’r safonau gwasanaeth, y safonau ymddygiad a’r gwerthoedd a nodir yn ei Siarter. Rhaid i’r adroddiad fod ar gael i Archwilydd Cyffredinol Cymru (yr “Archwilydd Cyffredinol”) ar adeg debyg i Gyfrifon a Datganiad Treth ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000279
true
Sections 29-32 – Accounts and audit
false
Adrannau 29-32 – Cyfrifon ac archwilio
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000282
true
Section 29 requires the WRA to keep full and proper accounts and prepare them at the end of each financial year.
false
Mae adran 29 yn ei gwneud yn ofynnol i ACC gadw cofnodion llawn a phriodol a’u paratoi ar ddiwedd pob blwyddyn ariannol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000283
true
The Accounts must be prepared in accordance with any directions given by the Welsh Ministers.
false
Rhaid paratoi’r Cyfrifon yn unol ag unrhyw gyfarwyddydau a roddir gan Weinidogion Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000288
true
5
false
5
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000293
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000295
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000298
true
The Welsh Ministers may direct the WRA on the information to be contained in the accounts and how it is to be presented, the methods and principles used to prepare the accounts and any other additional supporting information that should accompany the accounts.
false
Caiff Gweinidogion Cymru gyfarwyddo ACC ynghylch yr wybodaeth sydd i’w chynnwys yn y cyfrifon a’r modd y mae i’w chyflwyno, y dulliau a’r egwyddorion a ddefnyddir i baratoi’r cyfrifon ac unrhyw wybodaeth ategol arall a ddylai fynd gyda’r cyfrifon.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000301
true
Section 30 requires the WRA to prepare a Tax Statement of money received (either collected directly or by an organisation delegated to collect tax) for each financial year in accordance with directions given by the Welsh Ministers.
false
Mae adran 30 yn ei gwneud yn ofynnol i ACC baratoi Datganiad Treth o’r arian a dderbyniwyd (pa un a gasglwyd yr arian yn uniongyrchol neu gan sefydliad y dirprwywyd swyddogaethau casglu trethi iddo) ar gyfer pob blwyddyn ariannol yn unol â chyfarwyddydau gan Weinidogion Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000304
true
Section 31 sets out the timescales of when the accounts and Tax Statement must be presented by WRA to the AGW for audit purposes.
false
Mae adran 31 yn nodi erbyn pa bryd y mae’n rhaid i ACC gyflwyno’r cyfrifon a’r Datganiad Treth i’r Archwilydd Cyffredinol at ddibenion archwilio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000307
true
When examining the accounts and Tax Statement the AGW must be satisfied that expenditure has been incurred lawfully, money received has been expended only for intended purposes, money collected has been collected lawfully; and, any deductions of disbursements has been made in accordance with section 25(2).
false
Wrth archwilio’r cyfrifon a’r Datganiad Treth rhaid i’r Archwilydd Cyffredinol gael ei fodloni yr aed i wariant yn gyfreithlon, nad yw arian a dderbyniwyd wedi ei wario ond at y diben a fwriadwyd, bod arian a gasglwyd wedi ei gasglu’n gyfreithlon, a bod unrhyw alldaliadau a ddidynnwyd wedi eu didynnu yn unol ag adran 25(2).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000309
true
Within four months of receiving the accounts and Tax Statement from the WRA, the AGW must lay a certified copy of the accounts and Tax Statement and its report before the National Assembly for Wales.
false
O fewn 4 mis i dderbyn y cyfrifon a’r Datganiad Treth gan ACC rhaid i’r Archwilydd Cyffredinol osod copi ardystiedig o’r cyfrifon a’r Datganiad Treth, a’i adroddiad, gerbron Cynulliad Cenedlaethol Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000312
true
Provision is made for the AGW under section 32 to examine the economy, efficiency and effectiveness of the WRA in discharging its functions.
false
Gwneir darpariaeth o dan adran 32 i’r Archwilydd Cyffredinol gynnal archwiliad o’r graddau y mae ACC wedi defnyddio adnoddau yn ddarbodus, yn effeithlon ac yn effeithiol wrth arfer ei swyddogaethau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000313
true
If the AGW thinks such an examination is required, the AGW must first consult the National Assembly for Wales and take into account its views on whether an examination should be undertaken.
false
Os yw’r Archwilydd Cyffredinol o’r farn bod archwiliad o’r fath yn angenrheidiol, rhaid i’r Archwilydd Cyffredinol ymgynghori â Chynulliad Cenedlaethol Cymru yn y lle cyntaf ac ystyried ei farn o ran a ddylid cynnal archwiliad ai peidio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000314
true
If an examination is undertaken the AGW must publish a report of the results as soon as is reasonably practicable and lay a copy before the National Assembly for Wales.
false
Os cynhelir archwiliad, rhaid i’r Archwilydd Cyffredinol gyhoeddi adroddiad ar y canlyniadau cyn gynted ag y bo’n rhesymol ymarferol a gosod copi gerbron Cynulliad Cenedlaethol Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000317
true
Section 33 – Accounting officer
false
Adran 33 – Swyddog cyfrifo
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000320
true
The Chief Executive of the WRA is also the WRA’s accounting officer.
false
Mae Prif Weithredwr ACC hefyd yn swyddog cyfrifo ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000321
true
The accounting officer responsibilities will be specified by the Welsh Ministers, but the section provides examples of what those responsibilities might be, including the signing of the WRA’s accounts, ensuring the propriety and regularity of the WRA’s finances, and the responsibility for the economy, efficiency and effectiveness of how WRA resources are used.
false
Bydd Gweinidogion Cymru yn pennu cyfrifoldebau’r swyddog cyfrifo, ond mae’r adran yn nodi enghreifftiau o beth allai’r cyfrifoldebau hynny fod, gan gynnwys llofnodi cyfrifon ACC, sicrhau priodoldeb a rheoleidd-dra cyllid ACC, a defnyddio adnoddau ACC yn ddarbodus, yn effeithlon ac yn effeithiol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000322
true
Responsibilities as accounting officer may also be owed to the National Assembly for Wales, the Welsh Ministers or a committee of the National Assembly for Wales.
false
Gallai’r cyfrifoldebau fel swyddog cyfrifo hefyd fod yn gyfrifoldebau sy’n ddyledus i Gynulliad Cenedlaethol Cymru, i Weinidogion Cymru neu i un o bwyllgorau Cynulliad Cenedlaethol Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000325
true
Section 34 – Welsh Public Records
false
Adran 34 – Cofnodion Cyhoeddus Cymru
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000328
true
The section amends GOWA 2006 so that the records of the WRA are classed as Welsh public records.
false
Mae’r adran yn diwygio Deddf Llywodraeth Cymru 2006 fel bod cofnodion ACC yn cael eu hystyried yn gofnodion cyhoeddus Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000331
true
Section 35 – Public Services Ombudsman
false
Adran 35 – Yr Ombwdsmon Gwasanaethau Cyhoeddus
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000334
true
The section adds the WRA to the list of public bodies in Wales contained in the Public Services Ombudsman (Wales) Act 2005 to enable the Public Service Ombudsman for Wales to have jurisdiction over WRA.
false
Mae’r adran yn ychwanegu ACC at y rhestr o gyrff cyhoeddus yng Nghymru a gynhwysir yn Neddf Ombwdsmon Gwasanaethau Cyhoeddus (Cymru) 2005 er mwyn galluogi Ombwdsmon Gwasanaethau Cyhoeddus Cymru i fod ag awdurdodaeth dros ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000339
true
6
false
6
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000344
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000346
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000349
true
Section 36 – Auditor General for Wales
false
Adran 36 – Archwilydd Cyffredinol Cymru
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000352
true
The section adds to the Public Audit (Wales) Act 2013 so as to provide that the AGW may charge the WRA a fee for an examination, certification or report on the WRA's Tax Statement.
false
Mae’r adran hon yn ychwanegu at Ddeddf Archwilio Cyhoeddus (Cymru) 2013 er mwyn darparu y caiff yr Archwilydd Cyffredinol godi ffi ar ACC am ymchwiliad, ardystiad neu adroddiad mewn cysylltiad â Datganiad Treth ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000355
true
PART 3 – TAX RETURNS, ENQUIRIES AND ASSESSMENTS Section 37 – Overview
false
RHAN 3 – FFURFLENNI, YMHOLIADAU AC ASESIADAU TRETH Adran 37 – Trosolwg
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000358
true
This section provides an overview of the Part that relates to the assessment of devolved taxes, namely, taxpayers’ duties, tax returns, WRA enquiries into tax returns, determinations and assessments of tax by the WRA and claims for tax relief and, repayments and the procedure for making them.
false
Mae’r adran hon yn rhoi trosolwg o’r Rhan sy’n ymwneud ag asesu trethi datganoledig, sef dyletswyddau trethdalwyr, ffurflenni treth, ymholiadau gan ACC i ffurflenni treth, dyfarniadau ac asesiadau treth gan ACC a hawliadau am ymwared rhag treth, ac ad-daliadau a’r weithdrefn ar gyfer eu gwneud.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000361
true
Sections 38-39 – Taxpayer duties to keep and preserve records
false
Adrannau 38-39 – Dyletswyddau trethdalwyr i gadw cofnodion a’u storio’n ddiogel
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000364
true
Section 38 places a duty on a person who is required to make a devolved tax return, to keep and preserve records that are needed to complete that return.
false
Mae adran 38 yn gosod dyletswydd ar berson y mae’n ofynnol iddo ddychwelyd ffurflen dreth ddatganoledig i gadw cofnodion sy’n angenrheidiol er mwyn llenwi’r ffurflen honno a’u storio’n ddiogel.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000365
true
It sets out the types of records to be kept and the time period for which records need to be preserved whilst permitting the WRA to specify an earlier date.
false
Mae’n nodi’r mathau o gofnodion sydd i’w cadw ac am ba hyd y mae angen storio cofnodion yn ddiogel, a hefyd yn caniatáu i ACC bennu dyddiad cynharach.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000366
true
Provision is also made for the Welsh Ministers to make regulations to prescribe records and supporting documents that must be kept and preserved.
false
Gwneir darpariaeth hefyd i Weinidogion Cymru wneud rheoliadau i ragnodi’r cofnodion a’r dogfennau ategol y mae’n rhaid eu cadw a’u storio’n ddiogel.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000369
true
Section 39 sets out how the duty on taxpayers to keep and preserve records can be satisfied, making it clear that they might be preserved in any form and by any means, although this is subject to any conditions or exceptions set out in regulations.
false
Mae adran 39 yn nodi sut y gellir bodloni’r ddyletswydd ar drethdalwyr i gadw cofnodion a’u storio’n ddiogel, ac yn egluro y gellir eu storio’n ddiogel ar unrhyw ffurf ac mewn unrhyw fodd, er bod hyn yn ddarostyngedig i unrhyw amodau neu eithriadau a nodir mewn rheoliadau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000372
true
Sections 40-42 – Tax returns
false
Adrannau 40-42 – Ffurflenni treth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000375
true
Section 40 gives the definition of “the filing date” as being the date by which a tax return for a devolved tax is due.
false
Mae adran 40 yn diffinio’r “dyddiad ffeilio” fel y dyddiad erbyn pryd y mae’n ofynnol dychwelyd ffurflen dreth ar gyfer treth ddatganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000376
true
Legislation about the particular devolved taxes will make provision about what that date is in particular circumstances.
false
Bydd deddfwriaeth ynglŷn â’r trethi datganoledig penodol yn gwneud darpariaeth ynghylch beth yw’r dyddiad hwnnw o dan amgylchiadau penodol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000377
true
Section 41 provides for a person who has made a tax return to be able to amend it and sets out how and when this can be done.
false
Mae adran 41 yn galluogi person sy’n dychwelyd ffurflen dreth i’w diwygio, ac yn nodi sut a phryd y caniateir gwneud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000378
true
A person making an amendment must do so within 12 months of the filing date or by any other date that Welsh Ministers have prescribed by regulations.
false
Rhaid i berson sy’n gwneud diwygiad wneud hynny o fewn 12 mis i’r dyddiad ffeilio neu erbyn unrhyw ddyddiad arall y mae Gweinidogion Cymru wedi ei ragnodi drwy reoliadau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000379
true
An amendment cannot be made in the circumstances where a notice to amend a tax return has been issued by the WRA during an enquiry into the tax return (section 45(3)) or a closure notice has been issued following the completion of an enquiry (section 50).
false
Ni chaniateir gwneud diwygiad pan fo ACC wedi dyroddi hysbysiad i ddiwygio ffurflen dreth yn ystod ymholiad i’r ffurflen dreth (adran 45(3)) neu pan fo hysbysiad cau wedi ei ddyroddi yn dilyn cwblhau ymholiad (adran 50).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000382
true
Section 42 permits the WRA to correct a tax return that has obvious errors or omissions by giving notice to the taxpayer.
false
Mae adran 42 yn caniatáu i ACC gywiro ffurflen dreth sy’n cynnwys gwallau neu hepgoriadau amlwg drwy roi hysbysiad i’r trethdalwr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000383
true
An obvious error might be something like an arithmetical mistake where the figures used for the calculation are nevertheless correct.
false
Gallai gwall amlwg fod yn rhywbeth fel gwall rhifyddol er bod y ffigurau a ddefnyddiwyd i wneud y cyfrifiad yn gywir.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000384
true
A correction must be made by WRA within 9 months from the date the tax return was made.
false
Rhaid i ACC wneud cywiriad o fewn 9 mis i’r dyddiad y dychwelwyd y ffurflen dreth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000385
true
The taxpayer may reject the correction by amending the tax return or by giving notice rejecting the correction, provided it is done within 3 months of the WRA notice of correction.
false
Caiff y trethdalwr wrthod y cywiriad drwy ddiwygio’r ffurflen dreth neu drwy roi hysbysiad sy’n gwrthod y cywiriad, ar yr amod y gwneir hynny o fewn 3 mis i ddyddiad hysbysiad cywiro ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000390
true
7
false
7
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000395
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000397
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000400
true
Sections 43-45 – Notice and scope of enquiry and amendment of tax return during enquiry
false
Adrannau 43-45 – Hysbysiad a chwmpas ymholiad a diwygio ffurflen dreth yn ystod ymholiad
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000403
true
Section 43 provides for the WRA to enquire into a tax return, provided that notice of the intention to carry out an enquiry is given to the person who made the return.
false
Mae adran 43 yn darparu y caiff ACC wneud ymholiad i ffurflen dreth, ar yr amod yr hysbysir y person a ddychwelodd y ffurflen am y bwriad i gynnal ymholiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000404
true
Only one enquiry may be made in relation to any particular tax return (except where the return is amended by the taxpayer, in which case another enquiry could take place into that amendment or matters affected by it).
false
Dim ond un ymholiad a ganiateir mewn perthynas ag unrhyw ffurflen dreth benodol (ac eithrio pan fo’r trethdalwr yn diwygio’r ffurflen; mewn achos o’r fath caniateir cynnal ymholiad arall i’r diwygiad hwnnw neu i faterion y mae’r diwygiad yn effeithio arnynt).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000405
true
Section 44 sets out the scope and limitations of a WRA enquiry into a tax return.
false
Mae adran 44 yn nodi cwmpas a chyfyngiadau ymholiad ACC i ffurflen dreth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000408
true
Section 45 provides for the amendment of a tax return by the WRA during an enquiry where it is of the opinion that the amount of devolved tax stated as being payable in the tax return is insufficient and that without immediate amendment there is likely to be a loss of devolved tax.
false
Mae adran 45 yn darparu y caiff ACC ddiwygio ffurflen dreth yn ystod ymholiad os yw o’r farn bod swm y dreth ddatganoledig a nodir fel y swm sy’n daladwyar y ffurflen dreth yn annigonol a’i bod yn debygol y bydd treth ddatganoledig yn cael ei cholli os na wneir y diwygiad yn syth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000409
true
Where an enquiry is made into an amended tax return, it limits the WRA’s power to amend the tax return to matters which have been amended by the taxpayer or affected by the amendment.
false
Pan wneir ymholiad i ffurflen dreth ddiwygiedig, mae’n cyfyngu ar bŵer ACC i ddiwygio’r ffurflen dreth i faterion sydd wedi eu diwygio gan y trethdalwr neu i rai y mae’r diwygiad yn effeithio arnynt.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000410
true
The period in which an enquiry into a tax return is in progress is defined for the purposes of sections 45 and 46.
false
Caiff y cyfnod y mae ymholiad i ffurflen dreth yn mynd rhagddo ei ddiffinio at ddibenion adrannau 45 a 46.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000411
true
Any amount of devolved tax that is payable following the amendment must be paid within 30 days of the date of a notice of amendment being issued by the WRA.
false
Rhaid i unrhyw swm o dreth ddatganoledig sy’n daladwy yn dilyn y diwygiad gael ei dalu o fewn 30 o ddiwrnodau i’r dyddiad y mae ACC yn dyroddi hysbysiad am y diwygiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000414
true
Sections 46-49 – Referral to tribunal during enquiry
false
Adrannau 46-49 – Atgyfeirio at dribiwnlys yn ystod ymholiad
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000417
true
Section 46 provides for the referral to the tribunal (as defined by section 192) for determination of any questions concerning the tax return during an enquiry.
false
Mae adran 46 yn darparu ar gyfer atgyfeirio unrhyw gwestiynau ynghylch y ffurflen dreth yn ystod ymholiad at y tribiwnlys (fel y’i diffinnir yn adran 192) er mwyn iddo ddyfarnu arnynt.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000418
true
It requires notice of the referral be given jointly by the relevant person and the WRA.
false
Mae’n ei gwneud yn ofynnol i’r hysbysiad atgyfeirio gael ei roi ar y cyd gan y person perthnasol ac ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000419
true
Tribunal rules will make provision about the procedure to be followed in a referral.
false
Bydd rheolau’r tribiwnlys yn gwneud darpariaeth ynghylch y weithdrefn sydd i’w dilyn mewn atgyfeiriad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000420
true
Section 47 enables either party to withdraw a notice of referral made under the previous section.
false
Mae adran 47 yn galluogi’r naill barti neu’r llall i dynnu hysbysiad atgyfeirio a wnaed o dan yr adran flaenorol yn ôl.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000423
true
Section 48 sets out the effect of a referral under section 46 on an enquiry.
false
Mae adran 48 yn nodi effaith atgyfeiriad o dan adran 46 ar ymholiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000424
true
It provides that a closure notice under section 50 or an application for a direction to issue a closure notice under section 51 cannot be made while proceedings under section 46 are in progress and provides a definition of what “in progress” means in this context.
false
Mae’n darparu na chaniateir gwneud hysbysiad cau o dan adran 50 neu gais am gyfarwyddyd i ddyroddi hysbysiad cau o dan adran 51 wrth i achos o dan adran 46 fynd rhagddo, ac mae’n diffinio ystyr “mynd rhagddo” yn y cyd-destun hwn.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000427
true
Section 49 provides that the determination of a question made by the tribunal under section 46 is binding on the parties and cannot be reopened if the result of the enquiry is appealed (unless it is a matter that the tribunal would allow to be reopened had it made a preliminary decision about it in a normal appeal).
false
Mae adran 49 yn darparu bod dyfarniad y tribiwnlys ynghylch cwestiwn o dan adran 46 yn rhwymo’r partïon, ac na ellir ailedrych arno os apelir yn erbyn canlyniad yr ymholiad (oni fo’n fater y byddai’r tribiwnlys yn caniatáu ailedrych arno pe bai wedi gwneud penderfyniad rhagarweiniol yn ei gylch mewn apêl arferol).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000428
true
It requires the WRA to take the determination into account when reaching conclusions on the enquiry and making any amendments to the tax return.
false
Mae’n ei gwneud yn ofynnol i ACC roi ystyriaeth i’r dyfarniad wrth ddod i gasgliadau ynghylch yr ymholiad ac wrth wneud unrhyw ddiwygiadau i’r ffurflen dreth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000431
true
Sections 50-51 – Completion of enquiry
false
Adrannau 50-51 – Cwblhau ymholiad
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000434
true
Section 50 provides for the completion of an enquiry.
false
Mae adran 50 yn darparu ar gyfer cwblhau ymholiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000435
true
The WRA is required to issue a closure notice to the person who made the tax return on completion of an enquiry.
false
Mae’n ofynnol i ACC ddyroddi hysbysiad cau i’r person a ddychwelodd y ffurflen dreth unwaith y bydd ymholiad wedi ei gwblhau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000436
true
A closure notice must state whether or not an amendment is required and must make any amendment necessary.
false
Rhaid i hysbysiad cau ddatgan a yw’n ofynnol diwygio’r ffurflen ai peidio, a rhaid iddo wneud unrhyw ddiwygiadau sy’n ofynnol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000437
true
Any tax payable as a result of an amendment made by the closure notice must be paid within 30 days of the notice being issued.
false
Rhaid i unrhyw dreth sy’n daladwy o ganlyniad i ddiwygiad a wnaed gan yr hysbysiad cau gael ei thalu o fewn 30 o ddiwrnodau i’r dyddiad y dyroddir yr hysbysiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000442
true
8
false
8
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000447
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000449
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000452
true
Section 51 provides for the person who made the return to seek from the tribunal a direction that the WRA should issue a closure notice.
false
Mae adran 51 yn darparu y caiff y person a ddychwelodd y ffurflen dreth wneud cais i’r tribiwnlys am gyfarwyddyd y dylai ACC ddyroddi hysbysiad cau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000453
true
The tribunal must give a direction unless it is satisfied the WRA has reasonable grounds for this not to happen.
false
Rhaid i’r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon bod gan ACC seiliau rhesymol dros beidio â gwneud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000454
true
Tribunal rules will set out the procedure for an application of this kind.
false
Bydd rheolau’r tribiwnlys yn nodi’r weithdrefn ar gyfer cais o’r fath.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000457
true
Sections 52-53 – WRA determinations
false
Adrannau 52-53 – Dyfarniadau ACC
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000460
true
Section 52 provides for the WRA to determine the amount of devolved tax that is chargeable in circumstances where it believes a person is chargeable for devolved tax and that person has not filed a tax return by the required date.
false
Mae adran 52 yn darparu y caiff ACC ddyfarnu ar swm y dreth ddatganoledig sydd i’w chodi pan fo’n credu bod treth ddatganoledig i’w chodi ar berson ac nad yw’r person hwnnw wedi ffeilio ffurflen dreth erbyn y dyddiad gofynnol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000461
true
Notice of the determination must be given to the person believed to be liable for the devolved tax.
false
Rhaid rhoi hysbysiad am y dyfarniad i’r person y credir ei fod yn agored i dalu’r dreth ddatganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000462
true
Payment must be made by the person within 30 days of the notice being issued.
false
Rhaid i’r person wneud y taliad o fewn 30 o ddiwrnodau i’r dyddiad y dyroddwyd yr hysbysiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000463
true
A determination cannot be made more than four years after the date on which a tax return should have been filed with the WRA.
false
Ni chaniateir gwneud dyfarniad fwy na 4 blynedd ar ôl y dyddiad y dylai ffurflen dreth fod wedi ei ffeilio gydag ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000466
true
Section 53 provides that where a person makes a self-assessed tax return after the WRA has made a determination the tax return will supersede the WRA’s determination.
false
Mae adran 53 yn darparu, pan fo person yn dychwelyd ffurflen dreth a hunanaseswyd ar ôl i ACC wneud dyfarniad, y bydd y ffurflen dreth yn disodli dyfarniad ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000467
true
The provision does not apply when a person makes a tax return more than four years after the power to make the determination was first exercisable by the WRA, or more than 12 months after the date on which the determination was issued, whichever is the later.
false
Nid yw’r ddarpariaeth yn gymwys pan fo person yn dychwelyd ffurflen dreth dros 4 blynedd ar ôl i’r pŵer i wneud y dyfarniad ddod yn arferadwy gyntaf gan ACC, neu dros 12 mis ar ôl y dyddiad y dyroddwyd y dyfarniad, pa un bynnag sydd hwyraf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000468
true
In instances where proceedings have commenced for the recovery of tax following a WRA determination, and during those proceedings the WRA receives a tax return that supersedes its determination, the proceedings may continue as if they were for the recovery of so much of the self-assessed tax which remains due and not yet paid.
false
Mewn amgylchiadau pan fo achos wedi cychwyn i adennill treth yn dilyn dyfarniad gan ACC, a bod ACC yn derbyn ffurflen dreth sy’n disodli ei ddyfarniad tra bo’r achos hwnnw’n mynd rhagddo, caniateir i’r achos barhau fel pe bai’n achos i adennill cymaint o’r dreth hunanasesiedig ag sy’n ddyledus ac nad yw wedi ei thalu eto.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000469
true
This is to ensure that WRA does not need to stop those proceedings and start again merely because a late tax return has been made.
false
Gwneir hynny er mwyn sicrhau nad oes angen i ACC roi’r gorau i’r achos hwnnw ac ailddechrau, dim ond am fod ffurflen dreth hwyr wedi ei dychwelyd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000472
true
Sections 54-61 – WRA assessments
false
Adrannau 54-61 – Asesiadau ACC
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000475
true
Section 54 allows the WRA to make an assessment of devolved tax chargeable where it is of the opinion there is a need to make good a loss of tax where an amount that should have been assessed has not been, an amount assessed is less than it should have been, or relief that has been given is or has become excessive.
false
Mae adran 54 yn caniatáu i ACC asesu’r dreth ddatganoledig sydd i’w chodi pan fo o’r farn bod angen gwneud iawn am dreth a gollwyd os nad aseswyd swm y dylid bod wedi ei asesu, os yw swm a aseswyd yn llai nag y dylasai fod, neu os yw ymwared a roddwyd yn ormodol neu wedi dod yn ormodol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000478
true
Section 55 provides for an assessment to be made by the WRA to recover an excessive repayment of tax, including any interest that may have been paid.
false
Mae adran 55 yn darparu y caiff ACC wneud asesiad er mwyn adennill ad-daliad treth gormodol, gan gynnwys unrhyw log y gellid bod wedi ei dalu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000481
true
Sections 56 and 57 provides that references to “WRA Assessment” are to mean assessments made under sections 54 or 55 and references to the taxpayer under sections 58 to 61 are to mean the person chargeable to the devolved tax and, in relation to an assessment to recover excessive repayment of tax, mean the person to whom the excessive repayment of tax was made.
false
Mae adrannau 56 a 57 yn darparu bod cyfeiriadau at “asesiad ACC” i olygu asesiadau a wneir o dan adrannau 54 neu 55 a bod cyfeiriadau at y trethdalwr o dan adrannau 58 i 61 i olygu’r person y mae’r dreth ddatganoledig i’w chodi arno, ac mewn perthynas ag asesiad i adennill ad-daliad treth gormodol, y person y gwnaed yr ad-daliad treth gormodol iddo.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000484
true
Section 58 limits the circumstances in which a WRA assessment can be made to two types of situation.
false
Mae adran 58 yn cyfyngu ar yr amgylchiadau pan ganiateir i ACC wneud asesiad i ddau achos.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000485
true
Firstly, those situations which arise because of careless or deliberate behaviour by the taxpayer (defined at section 60), a person acting on behalf of the taxpayer or a person who was in a partnership (defined at section 192) with the taxpayer at the relevant time.
false
Yr achos cyntaf yw sefyllfa sy’n codi o ganlyniad i ymddygiad diofal neu fwriadol y trethdalwr (a ddiffinnir yn adran 60), person sy’n gweithredu ar ran y trethdalwr neu berson a oedd mewn partneriaeth (a ddiffinnir yn adran 192) â’r trethdalwr ar yr adeg berthnasol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000486
true
Secondly, as assessment can be made in circumstances where the WRA is not entitled to conduct an enquiry into a tax return (generally because the time limit for doing so has expired) or WRA did conduct an enquiry and at the time the enquiry ended (or WRA’s right to conduct one expired) it would not have been reasonable to expect WRA to have known the information that they now consider might lead to a loss of tax or excessive repayment of tax within the enquiry window.
false
Yr ail achos y caniateir gwneud asesiad ynddo yw amgylchiadau pan nad oes gan ACC hawl i gynnal ymholiad i ffurflen dreth (fel arfer am fod y terfyn amser ar gyfer gwneud hynny wedi dod i ben) neu bod ACC wedi cynnal ymholiad, ac ar yr adeg y daeth yr ymholiad i ben (neu y daeth hawl ACC i gynnal ymholiad i ben), na fyddai wedi bod yn rhesymol disgwyl i ACC fod yn ymwybodol o’r wybodaeth y mae’n ystyried yn awr y gallai arwain at golli treth neu ad-daliad treth gormodol yn ystod cyfnod yr ymholiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000502
true
Sub-section (4) prohibits the WRA making an assessment under these provisions if the situation was attributable to a mistake in the calculation of the tax liability that was in accordance with generally prevailing practice at the time the return was made.
false
Mae is-adran (4) yn gwahardd ACC rhag gwneud asesiad o dan y darpariaethau hyn os gellir priodoli’r sefyllfa i gamgymeriad wrth gyfrifo’r rhwymedigaeth i dreth a oedd yn gyson â’r arfer a oedd yn bodoli’n gyffredinol ar yr adeg y dychwelwyd y ffurflen.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000505
true
Section 59 provides the time limits for the WRA assessments.
false
Mae adran 59 yn darparu’r terfynau amser ar gyfer asesiadau ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000506
true
The general time limit is 4 years after the filing date or, if later, after the date the tax return was made.
false
Y terfyn amser cyffredinol yw 4 blynedd ar ôl y dyddiad ffeilio, neu 4 blynedd ar ôl y dyddiad y dychwelwyd y ffurflen dreth os oedd hynny’n hwyrach.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000507
true
This time limit is extended to 6 years where the loss of tax is attributable to carelessness by the taxpayer or a related person, or 20 years where the loss of tax has been brought about deliberately by the taxpayer or a related person.
false
Caiff y terfyn amser hwn ei ymestyn i 6 mlynedd os gellir priodoli colli’r dreth i ddiofalwch ar ran y trethdalwr neu berson cysylltiedig, neu 20 mlynedd pan fo colli’r dreth wedi ei beri’r fwriadol gan y trethdalwr neu gan berson cysylltiedig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000508
true
A WRA assessment to recover excessive repayment of tax is not late if it is made within 12 months of that repayment (even in cases where it would otherwise have been outside the 4, 6 or 20 year time limit).
false
Nid yw asesiad ACC i adennill ad-daliad treth gormodol yn hwyr os caiff ei wneud o fewn 12 mis i’r ad-daliad hwnnw (hyd yn oed mewn achosion pan fyddai, fel arall, oddi allan i’r terfyn amser o 4, 6 neu 20 mlynedd).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000509
true
If a taxpayer has died, a WRA assessment must be made on a taxpayer‘s personal representatives within four years of death and only if the relevant date was no earlier than six years before the death.
false
Os yw trethdalwr wedi marw, rhaid i ACC gynnal asesiad o gynrychiolwyr personol trethdalwr o fewn 4 blynedd i’r farwolaeth, a dim ond os nad oedd y dyddiad perthnasol yn gynharach na 6 mlynedd cyn y farwolaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000510
true
The section also makes it clear that any objection to a WRA assessment on the basis of the time limits has to be done by way of review or appeal against the assessment under Part 8.
false
Mae’r adran hefyd yn egluro bod rhaid i unrhyw wrthwynebiad i asesiad gan ACC ar sail y terfynau amser gael ei wneud ar ffurf adolygiad neu apêl yn erbyn yr asesiad o dan Ran 8.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000513
true
Section 61 requires the WRA to issue a notice of an assessment to the taxpayer.
false
Mae adran 61 yn ei gwneud yn ofynnol i ACC ddyroddi hysbysiad am asesiad i’r trethdalwr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000514
true
The taxpayer is required to pay the amount assessed within 30 days of the issue of the notice.
false
Mae’n ofynnol i’r trethdalwr dalu’r swm a aseswyd o fewn 30 o ddiwrnodau i’r dyddiad y dyroddir yr hysbysiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000517
true
Sections 62-67 – Relief in case of excessive assessment or overpaid tax
false
Adrannau 62-67 – Ymwared yn achos asesiad gormodol neu dreth a ordalwyd
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000520
true
Section 62 provides that a taxpayer can make a claim to the WRA for relief if they believe they have been assessed more than once for the same matter.
false
Mae adran 62 yn darparu y caiff trethdalwr wneud hawliad i ACC am ymwared os yw’n credu ei fod wedi ei asesu fwy nag unwaith ar gyfer yr un mater.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000523
true
Section 63 provides that a taxpayer may make a claim to the WRA for repayment where they have paid tax that they believe was not chargeable.
false
Mae adran 63 yn darparu y caiff trethdalwr wneud hawliad i ACC am ad-daliad os yw wedi talu treth y mae’n credu nad oedd i’w chodi arno.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000524
true
It also provides that, if an assessment or determination is made that a person is chargeable to an amount of tax and they believe the tax is not chargeable, they can make a claim for the tax liability to be discharged (i.e. they will not have to pay).
false
Mae hefyd yn darparu, os asesir neu ddyfernir bod swm o dreth i’w godi ar berson, a’i fod yn credu na ddylid codi’r dreth arno, y caiff wneud hawliad i gael ei ryddhau o fod yn agored i’r dreth (hynny yw, ni fydd rhaid iddo dalu).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000527
true
Section 64 provides that the WRA may reject a claim for relief on the basis that paying it would unjustly enrich the person making the claim.
false
Mae adran 64 yn darparu y caiff ACC wrthod hawliad am ymwared ar y sail y byddai ei dalu yn cyfoethogi’r person sy’n gwneud yr hawliad mewn modd anghyfiawn.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000528
true
The circumstances when this might happen could include where a person making payment of the devolved tax was not the person who ultimately bore the cost of the tax.
false
Gallai hyn ddigwydd mewn amgylchiadau pan nad y person a oedd yn ysgwyddo cost y dreth yn y pen draw oedd y person a dalodd y dreth ddatganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000529
true
For example, in the case of landfill tax the tax is paid by the landfill site operator, yet the cost is generally borne by those charged for depositing waste at the landfill site.
false
Er enghraifft, yn achos treth dirlenwi gweithredwr y safle tirlenwi sy’n talu’r dreth, ond yn gyffredinol, y rheini y codir tâl arnynt am waredu’r gwastraff yn y safle tirlenwi sy’n ysgwyddo’r gost.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000544
true
Section 65 provides for circumstances where devolved tax is to be repaid or discharged where the payment was originally made by a person other than the taxpayer or that other person ultimately bore the cost of the tax payment (e.g. as a customer of the taxpayer who had the cost of the tax liability passed on to them as part of the cost of goods or services they paid the taxpayer for).
false
Mae adran 65 yn darparu ar gyfer amgylchiadau pan fo treth ddatganoledig i’w had-dalu neu ei rhyddhau pan wnaed y taliad yn wreiddiol gan berson heblaw’r trethdalwr, neu pan oedd y person arall hwnnw’n ysgwyddo cost y taliad treth yn y pen draw (ee fel cwsmer i’r trethdalwr y trosglwyddwyd cost y rhwymedigaeth i dreth iddo fel rhan o gost nwyddau neu wasanaethau y talodd i’r trethdalwr amdanynt).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000545
true
Loss or damage related to mistaken assumptions about tax made by a taxpayer should be excluded from consideration of whether a taxpayer would be unjustly enriched except to the extent that the taxpayer is able to show that the taxpayer actually incurred a quantifiable amount of loss or damage for those mistaken assumptions which could be compensated for.
false
Dylai colled neu niwed sy’n gysylltiedig â rhagdybiaethau anghywir ynghylch treth a wnaed gan drethdalwr gael eu heithrio o ystyriaeth ynghylch a fyddai trethdalwr yn cael ei gyfoethogi mewn modd anghyfiawn, ac eithrio i’r graddau y mae’r trethdalwr yn gallu dangos bod swm y gellir ei faintioli o golled neu niwed wedi dod i ran y trethdalwr mewn gwirionedd, o ganlyniad i’r rhagdybiaethau anghywir hynny, y gellid digolledu amdanynt.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000548
true
Section 66 provides that for the purposes of WRA determining whether a repayment or discharge of an amount would unjustly enrich a claimant (this being the basis for rejecting a claim pursuant to section 64), regulations can be made that provide for reimbursement arrangements to be put in place.
false
Mae adran 66 yn darparu, mewn perthynas â phan fo ACC yn dyfarnu a fyddai ad-daliad neu ymwared yn cyfoethogi’r hawlydd yn anghyfiawn (sef y sail ar gyfer gwrthod hawliad yn unol ag adran 64), y caniateir gwneud rheoliadau sy’n rhoi trefniadau talu’n ôl yn eu lle.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000549
true
The arrangements that these regulations would put in place would be designed to prevent the taxpayer from being unjustly enriched and a claim for relief would not be allowed if those regulations were not complied with.
false
Bwriad y trefniadau y byddai’r rheoliadau hyn yn eu rhoi yn eu lle fyddai atal y trethdalwr rhag cael ei gyfoethogi’n anghyfiawn ac ni fyddai hawliad am ymwared yn cael ei ganiatáu oni bai bod y trethdalwr wedi cydymffurfio â’r rheoliadau hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000552
true
Section 67 provides a list of situations (other than unjust enrichment) in which the WRA does not need to give effect to a claim for relief under section 63.
false
Mae adran 67 yn rhoi rhestr o sefyllfaoedd (ac eithrio cyfoethogi anghyfiawn) lle nad oes angen i ACC roi effaith i hawliad am ymwared o dan adran 63.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000555
true
Sections 68-73 – Procedure for making claims, keeping and preserving records and amending and correcting claims
false
Adrannau 68-73 – Gweithdrefn ar gyfer gwneud hawliadau, cadw cofnodion a’u storio’n ddiogel a diwygio a chywiro hawliadau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000558
true
Section 68 requires a person wishing to make a claim for relief in circumstances of double assessment (section 62) or for overpaid tax (section 63) to do so in the manner determined by the WRA.
false
Mae adran 68 yn ei gwneud yn ofynnol i berson sy’n dymuno gwneud hawliad am ymwared o dan amgylchiadau asesiad dwbl (adran 62), neu ar gyfer treth a ordalwyd (adran 63), wneud hynny yn y modd a bennir gan ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000559
true
A claim must provide a declaration by the claimant that the details provided are correctly stated.
false
Rhaid i hawliad ddarparu datganiad gan yr hawlydd fod y manylion a ddarparwyd wedi eu datgan yn gywir.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000560
true
The WRA may also require details of the amount of devolved tax to be discharged or repaid and supporting information to determine the correctness of the claim.
false
Caiff ACC hefyd ei gwneud yn ofynnol i roi manylion swm y dreth ddatganoledig sydd i’w ryddhau neu ei ad-dalu a gwybodaeth ategol er mwyn penderfynu ar gywirdeb yr hawliad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000561
true
A claim under section 63 may not be made by being included in a tax return.
false
Ni chaniateir gwneud hawliad o dan adran 63 drwy ei gynnwys mewn ffurflen dreth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000564
true
Section 69 requires a person making a claim to keep all necessary and relevant records to support the claim and to preserve records in accordance with the time periods specified.
false
Mae adran 69 yn ei gwneud yn ofynnol i berson sy’n gwneud hawliad gadw’r holl gofnodion sy’n angenrheidiol ac yn berthnasol i ategu’r cais, a storio’r cofnodion yn ddiogel am y cyfnodau a bennir.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000565
true
The Welsh Ministers may make regulations to determine which records and supporting documents need to be kept and preserved.
false
Caiff Gweinidogion Cymru wneud rheoliadau i bennu pa gofnodion a dogfennau ategol y mae angen eu cadw a’u storio’n ddiogel.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000566
true
Sub-section (5) defines supporting documents.
false
Mae is-adran (5) yn diffinio dogfennau ategol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000567
true
Section 70 establishes how the duty placed on a taxpayer to preserve information may be satisfied.
false
Mae adran 70 yn nodi sut y gellir bodloni’r ddyletswydd a osodir ar drethdalwr i storio cofnodion yn ddiogel.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000568
true
Section 71 provides for a person making a claim to amend it provided that it is done by notice and within the stated time period.
false
Mae adran 71 yn darparu y caiff person sy’n gwneud hawliad ei ddiwygio, ar yr amod y gwneir hynny drwy hysbysiad ac o fewn y cyfnod a nodir.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000571
true
Section 72 allows the WRA to amend a claim to correct any obvious mistakes or omissions.
false
Mae adran 72 yn caniatáu i ACC ddiwygio hawliad er mwyn cywiro unrhyw wallau neu hepgoriadau amlwg.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000572
true
The WRA must tell the claimant in writing if it makes an amendment to correct a mistake in a claim and the claimant can reject the amendment by the WRA if they give notice to the WRA.
false
Rhaid i ACC hysbysu’r hawlydd yn ysgrifenedig os yw’n gwneud diwygiad er mwyn cywiro gwall mewn hawliad, a gall yr hawlydd wrthod cywiriad ACC os yw’n rhoi hysbysiad i ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000573
true
Details of time limits are set out in the provisions.
false
Nodir manylion y terfynau amser yn y darpariaethau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000574
true
Section 73 requires the WRA to give effect to a claim as soon as practicable after it has been made.
false
Mae adran 73 yn ei gwneud yn ofynnol i ACC roi effaith i hawliad cyn gynted ag y bo’n ymarferol ar ôl iddo gael ei wneud.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000589
true
Section 74 – 77 WRA enquiry into a claim
false
Adrannau 74–77 - Ymholiad ACC i hawliad
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000592
true
Section 74 provides for the WRA to enquire into a claim or an amendment to a claim, provided that it does so within 12 months of the claim being made and that it informs the claimant of its intention to do so.
false
Mae adran 74 yn darparu y caiff ACC wneud ymholiad i hawliad neu ddiwygiad o hawliad, ar yr amod ei fod yn gwneud hynny o fewn 12 mis ar ôl i’r hawliad gael ei wneud a’i fod yn hysbysu’r hawlydd o’i fwriad i wneud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000593
true
A claim can only be the subject of one notice of enquiry.
false
Dim ond un hysbysiad ymholiad a ganiateir ar gyfer pob hawliad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000596
true
A Section 75 closure notice is issued by the WRA to complete an enquiry and informs the claimant of the WRA’s conclusions and amends the claim if required.
false
Dyroddir hysbysiad cau o dan adran 75 gan ACC er mwyn cwblhau ymholiad. Mae’r hysbysiad cau yn hysbysu’r hawlydd beth yw casgliadau’r ymholiad ac yn diwygio’r hawliad os oes angen.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000597
true
Under section 76 a claimant can ask the tribunal to direct the WRA to give a closure notice within a specified time scale.
false
O dan adran 76 gall hawlydd ofyn i’r tribiwnlys gyfarwyddo ACC i roi hysbysiad cau o fewn cyfnod penodedig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000598
true
In this situation, the tribunal must direct the WRA to issue the closure notice within a specific time unless it is satisfied by the WRA that there are reasonable grounds for not doing so.
false
Yn y sefyllfa hon, rhaid i’r tribiwnlys gyfarwyddo ACC i ddyroddi’r hysbysiad cau o fewn cyfnod penodedig oni bai bod ACC yn ei fodloni bod seiliau rhesymol dros beidio â gwneud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000599
true
Section 77 requires the WRA to act on the conclusions of the closure notice within 30 days.
false
Mae adran 77 yn ei gwneud yn ofynnol i ACC weithredu ar gasgliadau’r hysbysiad cau o fewn 30 o ddiwrnodau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000602
true
Section 78 – Time limit for making claims
false
Adran 78 – Terfyn amser ar gyfer gwneud hawliadau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000605
true
This section provides that claims for relief from double assessment or overpayment of tax made under section 62 or 63 must be made within 4 years of the date the tax return was required and must be made separately from any tax return made to the WRA (if a return is yet to be made anything that could be included in a claim can be done in a tax return anyway).
false
Mae’r adran hon yn darparu bod rhaid i hawliadau am ymwared rhag asesiad dwbl neu ordaliad treth a wneir o dan adran 62 neu 63 gael eu gwneud o fewn 4 blynedd i’r dyddiad yr oedd yn ofynnol dychwelyd y ffurflen dreth, a bod rhaid iddynt gael eu gwneud ar wahân i unrhyw ffurflen dreth a ddychwelir i ACC (os nad yw ffurflen wedi ei dychwelyd hyd yma gellir gwneud unrhyw beth y gellid ei gynnwys mewn hawliad o fewn ffurflen dreth beth bynnag).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000608
true
Section 79 – The claimant:
false
Adran 79 - Yr hawlydd:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000609
true
partnerships
false
partneriaethau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000612
true
This section provides that where an overpayment was made on behalf of a partnership, a claim for relief for overpayment can only be made by someone who is nominated to act on behalf of all partners who would have been liable for the tax had the assessment or determination been correct.
false
Mae’r adran hon yn darparu, pan fo gordaliad wedi ei wneud ar ran partneriaeth, mai dim ond rhywun sydd wedi ei enwebu i weithredu ar ran yr holl bartneriaid a fyddai wedi bod yn agored i’r dreth, pe byddai’r asesiad neu’r dyfarniad wedi bod yn gywir, all wneud hawliad am ymwared rhag gordaliad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000615
true
Section 80 – Assessment of claimant in connection with claim
false
Adran 80 – Asesiad o hawlydd mewn cysylltiad â hawliad
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000618
true
This section provides that, where a claim for relief for overpaid tax is made, and the grounds for that claim are also grounds for the WRA to make an assessment on the claimant in respect of the tax, then the WRA can disregard certain restrictions on its ability to make an assessment.
false
Mae’r adran hon yn darparu, pan wneir hawliad am ymwared rhag treth a ordalwyd, a bod y seiliau ar gyfer yr hawliad hwnnw hefyd yn seiliau i ACC asesu’r hawlydd mewn perthynas â’r dreth, y gall ACC ddiystyru cyfyngiadau penodol ar ei allu i wneud asesiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000619
true
These include disregarding the expiry of a time limit.
false
Mae’r rhain yn cynnwys diystyru’r ffaith bod terfyn amser wedi dod i ben.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000620
true
It also provides that a claim for relief for overpayment is not finally determined until the amount to which it relates is finally determined (e.g. following the result of a review or appeal).
false
Mae hefyd yn darparu nad yw hawliad am ymwared rhag gordaliad wedi ei ddyfarnu’n derfynol hyd nes y bydd y swm y mae’n ymwneud ag ef wedi ei ddyfarnu’n derfynol (ee yn dilyn canlyniad adolygiad neu apêl).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000623
true
Section 81 – Contract settlements
false
Adran 81 – Setliadau contract
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000626
true
This section applies to section 63 (Claim for relief for overpaid tax etc.)
false
Mae’r adran hon yn gymwys i adran 63 (Hawlio ymwared rhag treth a ordalwyd etc.)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000627
true
in circumstances where an amount paid by way of devolved tax has been paid pursuant to a contract settlement and the person who paid WRA is not the person who was the taxpayer liable for that tax.
false
mewn amgylchiadau pan fo swm a dalwyd mewn cysylltiad â threth ddatganoledig wedi ei dalu’n unol â setliad contract ond nad y person a dalodd ACC yw’r trethdalwr a oedd yn agored i dalu’r dreth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000628
true
Section 81 sets out the implications on a claim under section 63 of such an arrangement..
false
Mae adran 81 yn nodi goblygiadau trefniant o’r fath ar hawliad o dan adran 63.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000633
true
12
false
12
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000638
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000640
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000643
true
PART 4 – INVESTIGATORY POWERS OF WRA
false
RHAN 4 – PWERAU YMCHWILIO ACC
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000645
true
Sections 83-85 – Interpretation
false
Adrannau 83-85 – Dehongli
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000648
true
Section 83 sets out the five different types of notices WRA may use to require a person to provide information or a document.
false
Mae adran 83 yn nodi pum math gwahanol o hysbysiad y gall ACC eu defnyddio i’w gwneud yn ofynnol i berson ddarparu gwybodaeth neu ddogfen.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000649
true
Collectively, they are described in the Act as “information notices”.
false
Gyda’i gilydd, fe’u disgrifir yn y Ddeddf fel “hysbysiadau gwybodaeth”.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000650
true
Subsection (2) provides a general rule that WRA may specify or describe the information or documents being sought, in other words an information notice might require a specific document (e.g. a particular contract document) or WRA might require documents of a particular kind or which contain a particular kind of information (e.g. any document containing information relating to a particular transaction).
false
Mae is-adran (2) yn darparu rheol gyffredinol y caiff ACC bennu neu ddisgrifio’r wybodaeth neu’r dogfennau y mae’n eu ceisio. Mewn geiriau eraill, gallai hysbysiad gwybodaeth wneud dogfen benodol (ee dogfen gontract benodol) yn ofynnol, neu gallai ACC wneud dogfennau o fath arbennig yn ofynnol, neu ddogfennau sy’n cynnwys math arbennig o wybodaeth (ee unrhyw ddogfen sy’n cynnwys gwybodaeth yn ymwneud â thrafodiad penodol).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000653
true
WRA may only exercise its powers under sections 86, 87, 89 or 92 where the information or document requested is required for the purposes of checking a person’s “tax position”.
false
Dim ond os yw’r wybodaeth neu’r ddogfen y gofynnir amdani yn ofynnol at ddiben gwirio “sefyllfa dreth” person y caiff ACC arfer ei bwerau o dan adrannau 86, 87, 89 neu 92.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000654
true
Section 84 sets out the definition of “tax position” for the purpose of references in this Part of the Act.
false
Mae adran 84 yn nodi’r diffiniad o “sefyllfa dreth”, at ddiben y cyfeiriadau yn y Rhan hon o’r Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000655
true
A tax position can include a person‘s past, present and future liability to pay any devolved tax or associated penalties, interest and any other amounts that have been paid or are payable by or to the person relating to devolved tax and also includes claims and notices in connection with the liability to pay any devolved tax.
false
Gall sefyllfa dreth gynnwys rhwymedigaeth person yn y gorffennol, ar hyn o bryd ac yn y dyfodol i dalu unrhyw dreth ddatganoledig neu gosbau cysylltiedig, llog ac unrhyw symiau eraill yn ymwneud â threth ddatganoledig a dalwyd neu sy’n daladwy gan y person neu i’r person. Mae hefyd yn cynnwys hawliadau a hysbysiadau mewn cysylltiad â’r rhwymedigaeth i dalu unrhyw dreth ddatganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000656
true
It follows therefore that one of these notices can be used in relation to an ongoing enquiry into a tax return or claim or to help WRA in making a WRA determination (see chapter 5 of Part 6) or a WRA assessment (see chapter 6 of that Part).
false
Mae’n dilyn felly y gellir defnyddio un o’r hysbysiadau hyn mewn cysylltiad ag ymholiad sy’n mynd rhagddo i ffurflen dreth neu hawliad neu i helpu ACC i wneud dyfarniad (gweler Pennod 5 o Ran 6) neu asesiad ACC (gweler Pennod 6 o’r Rhan honno).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000657
true
Checking a person’s potential future liability is likely to be a rare occurrence but it may be relevant, for example, in relation to certain types of land transaction which are staged over a long period and in relation to which a tax return might be made before all the liability to tax arises.
false
Mae’n debyg y bydd gwirio rhwymedigaeth bosibl person yn y dyfodol yn ddigwyddiad anghyffredin ond gall fod yn berthnasol, er enghraifft, mewn perthynas â rhai mathau o drafodiad tir sy’n digwydd dros gyfnod maith, ac y gellid gwneud ffurflen dreth ar eu cyfer cyn bod yr holl rwymedigaeth i dreth yn codi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000660
true
Section 85 sets out the definition of “carrying on a business”, which includes a business whose activity generates income from land;
false
Mae adran 85 yn rhoi’r diffiniad o “redeg busnes”, sy’n cynnwys busnes y mae ei weithgarwch yn creu incwm o dir;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000661
true
carrying on a profession;
false
dilyn proffesiwn;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000662
true
a charity;
false
elusen;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000663
true
and, the activities of a local authority or any other public authority.
false
a gweithgareddau awdurdod lleol neu unrhyw awdurdod cyhoeddus arall.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000664
true
This is relevant when WRA exercises its powers under section 92 (power to require information to enable a person’s identity to be ascertained), and section 93 (power to obtain contact details for debtors), which may only be exercised where the recipient of the notice has obtained the information in the course of “carrying on a business”.
false
Mae hyn yn berthnasol pan fo ACC yn arfer ei bwerau o dan adran 92 (p*er i gael gwybodaeth er mwyn gallu cadarnhau pwy yw person), ac adran 93 (p*er i gael manylion cyswllt dyledwyr). Dim ond os yw’r sawl sy’n derbyn yr hysbysiad wedi cael yr wybodaeth wrth “redeg busnes” y gellir arfer y pwerau hyn.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000667
true
Section 86 - Taxpayer notices
false
Adran 86 – Hysbysiadau trethdalwr
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000670
true
This section enables WRA to serve a notice on a person requiring the production of information or documents, provided the requirements in subsection (1) are met and the tribunal has approved the notice (see section 88).
false
Mae’r adran hon yn galluogi ACC i roi hysbysiad i berson yn ei gwneud yn ofynnol iddo gyflwyno gwybodaeth neu ddogfennau, ar yr amod bod gofynion is-adran (1) wedi eu bodloni a bod y tribiwnlys wedi cymeradwyo’r hysbysiad (gweler adran 88).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000673
true
The requirements in subsection (1) provide that WRA may only issue a notice if:
false
Mae’r gofynion yn is-adran (1) yn darparu y caiff ACC ddyroddi hysbysiad:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000676
true
it requires the information or a document for the purpose of checking the person’s tax position;
false
os oes angen yr wybodaeth neu’r ddogfen at ddiben gwirio sefyllfa dreth y person;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000679
true
it is reasonable to require that person to provide the information or document requested;
false
os yw’n rhesymol ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth neu’r ddogfen y gofynnir amdani;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000680
true
and
false
a
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000683
true
the notice does not require information or a document subject to any restrictions set out in Chapter 3 of this Part of the Act.
false
os nad yw’r hysbysiad yn gwneud gwybodaeth neu ddogfen yn ofynnol sy’n ddarostyngedig i unrhyw gyfyngiadau a nodir ym Mhennod 3 o’r Rhan hon o’r Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000688
true
13
false
13
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000693
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000695
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000698
true
Section 87 – Third party notices
false
Adran 87 – Hysbysiadau trydydd parti
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000701
true
This section gives WRA the power to issue a notice on a person (the “third party”) requiring the production of information or documents where WRA knows the identity of another person (the “taxpayer”) and wants to check that taxpayer’s tax position.
false
Mae’r adran hon yn rhoi’r pŵer i ACC ddyroddi hysbysiad i berson (y “trydydd parti”) yn ei gwneud yn ofynnol iddo ddarparu gwybodaeth neu ddogfennau pan fo ACC yn gwybod pwy yw person arall (y “trethdalwr”) ac eisiau gwirio sefyllfa dreth y trethdalwr hwnnw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000702
true
WRA can only issue a notice under this section if the taxpayer has agreed, or the tribunal has approved the notice (see section 88), subject to certain requirements in subsection (1) being met.
false
Dim ond os yw’r trethdalwr wedi cytuno, neu os yw’r tribiwnlys wedi cymeradwyo’r hysbysiad (gweler adran 88) y caiff ACC ddyroddi hysbysiad o dan yr adran hon, yn ddarostyngedig i fodloni gofynion penodol is-adran (1).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000705
true
WRA may also ask the tribunal to approve a notice under this section that does not name the taxpayer, if the tribunal accepts that having the taxpayer‘s name in the third party notice might seriously prejudice tax assessment or collection.
false
Caiff ACC hefyd ofyn i’r tribiwnlys gymeradwyo hysbysiad o dan yr adran hon nad yw’n enwi’r trethdalwr, os yw’r tribiwnlys yn derbyn y gallai enwi’r trethdalwr yn yr hysbysiad trydydd parti niweidio’r gwaith o asesu neu gasglu trethi yn ddifrifol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000706
true
Subsection (3) requires the WRA to give a copy of the third party notice to the taxpayer unless the tribunal decides that the WRA has reasonable grounds for believing that doing so might seriously prejudice tax assessment or collection.
false
Mae is-adran (3) yn ei gwneud yn ofynnol i ACC roi copi o’r hysbysiad trydydd parti i’r trethdalwr oni bai bod y tribiwnlys yn penderfynu bod gan ACC sail resymol dros gredu y gallai gwneud hynny niweidio’r gwaith o asesu neu gasglu trethi yn ddifrifol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000709
true
Section 88 – Tribunal approval of taxpayer notices and third party notices
false
Adran 88 – Cymeradwyaeth y tribiwnlys i hysbysiadau trethdalwr a hysbysiadau trydydd parti
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000712
true
This section 88 provides the tests the tribunal must apply when it is asked by WRA to approve the issue of a taxpayer notice (section 86) or a third party notice (section 87).
false
Mae adran 88 yn darparu’r profion y mae’n rhaid i’r tribiwnlys eu cymhwyso pan fydd ACC yn gofyn iddo gymeradwyo dyroddi hysbysiad trethdalwr (adran 86) neu hysbysiad trydydd parti (adran 87).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000715
true
The test the tribunal must apply when deciding whether to approve a taxpayer notice or third party notice will depend on whether the recipient has been told that WRA will be applying for approval.
false
Bydd y prawf y mae’n rhaid i’r tribiwnlys ei gymhwyso wrth benderfynu a ddylai gymeradwyo hysbysiad trethdalwr neu hysbysiad trydydd parti yn dibynnu ar ba un a ddywedwyd wrth y derbynnydd ai peidio y bydd ACC yn gwneud cais am gymeradwyaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000718
true
If the recipient has not been told that WRA will be applying for tribunal approval, the test provided by subsection (2) applies.
false
Os na ddywedwyd wrth y derbynnydd y bydd ACC yn gwneud cais am gymeradwyaeth y tribiwnlys, mae’r prawf a ddarperir gan is-adran (2) yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000719
true
This requires the tribunal to be satisfied that the requirements for the issue of the notice have been met; and that giving notice of the application might prejudice the assessment or collection of devolved tax.
false
Mae hyn yn golygu bod rhaid i’r tribiwnlys fod yn fodlon bod y gofynion ar gyfer dyroddi’r hysbysiad wedi eu bodloni ac y gallai rhoi hysbysiad am y cais niweidio’r gwaith o asesu neu gasglu trethi datganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000723
true
If the recipient has been told that WRA will be applying for tribunal approval, the test provided by subsection (3) applies.
false
Os dywedwyd wrth y derbynnydd y bydd ACC yn gwneud cais am gymeradwyaeth y tribiwnlys, mae’r prawf a ddarperir gan is-adran (3) yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000724
true
As well as requiring the tribunal to be satisfied that the requirements for the issue of the respective notice have been met, the test also requires the tribunal to be satisfied that the recipient of the notice has been told about the information or documents required by WRA, and given an opportunity to make representations about that request to WRA.
false
Yn ogystal â bod yn fodlon bod y gofynion ar gyfer dyroddi’r hysbysiad perthnasol wedi eu bodloni, mae’r prawf hefyd yn golygu bod rhaid i’r tribiwnlys fod yn fodlon y dywedwyd wrth y sawl fydd yn derbyn yr hysbysiad am yr wybodaeth neu’r dogfennau sydd eu hangen ar ACC, a’i fod wedi cael cyfle i wneud sylwadau i ACC am y cais hwnnw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000725
true
Where representations are made, WRA must provide the tribunal with details of those representations.
false
Os gwneir sylwadau, rhaid i ACC roi manylion y sylwadau hynny i’r tribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000726
true
In the case of a third party notice, the tribunal must be satisfied that the taxpayer who is the subject of the notice has been told by WRA why the information or documents are required.
false
Yn achos hysbysiad trydydd parti, rhaid i’r tribiwnlys fod yn fodlon bod ACC wedi dweud wrth y trethdalwr sy’n destun yr hysbysiad pam fod yr wybodaeth neu’r dogfennau yn ofynnol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000729
true
When a recipient has been told that WRA is going to require the information or documents in a formal notice it becomes a criminal offence under section 115 to conceal, destroy or otherwise dispose of the information or documents.
false
Os dywedwyd wrth dderbynnydd y bydd ACC yn gwneud yr wybodaeth neu’r dogfennau yn ofynnol mewn hysbysiad ffurfiol daw’n drosedd o dan adran 115 i gelu, i ddifa neu fel arall i gael gwared â’r wybodaeth neu’r dogfennau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000734
true
14
false
14
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000739
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000741
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000744
true
Subsection (4) enables WRA to disapply some of the above requirements where giving notice of the application to the taxpayer or third party might prejudice the assessment or collection of devolved tax.
false
Mae is-adran (4) yn galluogi ACC i ddatgymhwyso rhai o’r gofynion uchod pe gallai rhoi hysbysiad am y cais i’r trethdalwr neu’r trydydd parti niweidio’r gwaith o asesu neu gasglu trethi datganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000745
true
The tribunal may make such modifications of the notice as it thinks appropriate (for example the tribunal might think it is reasonable for WRA to require some documents but not others and might restrict the scope of the information notice accordingly).
false
Caiff y tribiwnlys wneud unrhyw addasiadau i’r hysbysiad sy’n briodol yn ei farn (er enghraifft, gallai’r tribiwnlys feddwl ei bod yn rhesymol i ACC wneud rhai o’r dogfennau yn ofynnol, ond nid eraill, a gallai gyfyngu ar gwmpas yr hysbysiad gwybodaeth yn unol â hynny).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000748
true
Section 89 – Power to require information and documents about persons whose identity is not known
false
Adran 89 – Pŵer i wneud gwybodaeth a dogfennau yn ofynnol am bersonau na wyddys pwy ydynt
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000751
true
This section provides that, where the WRA wants to check the tax position of a person or class of persons whose identity it does not know, the WRA may give a notice to a person (an “unidentified third party notice”) requiring them to provide information or produce documents.
false
Pan fo ACC eisiau gwirio sefyllfa dreth person neu ddosbarth o bersonau na ŵyr pwy ydyw, mae’r adran hon yn darparu y caiff ACC roi hysbysiad i berson (”hysbysiad trydydd parti anhysbys”) yn ei gwneud yn ofynnol iddo ddarparu gwybodaeth neu gyflwyno dogfennau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000752
true
This might occur where WRA has enough information to have grounds for believing a person is liable to tax (for example, WRA knows that a land transaction took place) but it does not yet know the identity of the person involved.
false
Gallai hyn ddigwydd pan fo digon o wybodaeth gan ACC i fod â sail dros gredu bod person yn agored i dreth (er enghraifft, mae ACC yn gwybod bod trafodiad tir wedi digwydd) ond nad yw’n gwybod eto pwy yw’r person o dan sylw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000755
true
Notices issued under this section must have been approved by the tribunal beforehand, which can only do so if the conditions in subsection (1)(a) to (c) are met (which are the same as the basic requirements to be met for taxpayer notices and third party notices), and it is satisfied that the WRA is not able to obtain the information or documents from another source.
false
Rhaid i hysbysiadau a ddyroddir o dan yr adran hon fod wedi eu cymeradwyo gan y tribiwnlys ymlaen llaw. Dim ond os yw’r amodau yn is-adrannau (1)(a) i (c) wedi eu bodloni (sydd yr un fath â’r gofynion sylfaenol sydd i’w bodloni ar gyfer hysbysiadau trethdalwr a hysbysiadau trydydd parti) y gall wneud hyn, ac os yw’n fodlon nad yw ACC yn gallu cael yr wybodaeth neu’r dogfennau o ffynhonnell arall.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000756
true
The tribunal must also be satisfied that there are reasonable grounds to believe that the person or persons who are the subject of the notice have failed (or may fail) to comply with the law related to a devolved tax and this has led (or will lead) to serious prejudice to the assessment or collection of devolved tax (in the example given above, WRA might have grounds to believe that the person involved in the land transaction is not going to come forward and make a tax return).
false
Rhaid i’r tribiwnlys hefyd fod yn fodlon bod sail resymol dros gredu bod y person neu’r personau sy’n destun yr hysbysiad wedi methu (neu y gallant fethu) â chydymffurfio â’r gyfraith sy’n ymwneud â threth ddatganoledig a bod hyn wedi arwain (neu y bydd yn arwain) at niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol (yn yr enghraifft uchod, gallai ACC fod â sail dros gredu na fydd y person sy’n ymwneud â’r trafodiad tir yn cyflwyno’i hun ac yn dychwelyd ffurflen dreth).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000757
true
As with section 88, the tribunal may make such modifications of the notice as it thinks appropriate.
false
Fel yn achos adran 88, caiff y tribiwnlys wneud unrhyw addasiadau i’r hysbysiad sy’n briodol yn ei farn.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000760
true
Sections 90-91 – Requiring information and documents in relation to a group of undertakings or to a partnership
false
Adrannau 90-91 – Gwneud gwybodaeth a dogfennau yn ofynnol mewn perthynas â grŵp o ymgymeriadau neu am bartneriaeth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000763
true
Section 90 provides arrangements for the issue of third party notices where the WRA wishes to check the tax position of either a parent undertaking or any of its subsidiary undertakings (for example either a parent company and any of its subsidiary companies;
false
Mae adran 90 yn darparu trefniadau ar gyfer dyroddi hysbysiadau trydydd parti pan fo ACC eisiau gwirio sefyllfa dreth naill ai riant-ymgymeriad neu unrhyw un neu ragor o’i is-ymgymeriadau (er enghraifft, naill ai riant-gwmni (“parent company”) ac unrhyw un neu ragor o’i is-gwmnïau (“subsidiary companies”);
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000764
true
the detailed meaning of these terms being found in sections 1161-1162 of, and Schedule 7 to, the Companies Act 2006 (c.46)).
false
mae ystyr manwl y termau hyn i’w weld yn adrannau 1161-1162 o Ddeddf Cwmnïau 2006 (p.46) ac Atodlen 7 iddi).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000767
true
Where WRA issues a notice to any person for the purposes of checking the tax position of a parent undertaking or any one of the subsidiary undertakings, subsection (2) applies.
false
Pan fo ACC yn dyroddi hysbysiad i unrhyw berson at ddibenion gwirio sefyllfa dreth rhiant-ymgymeriad neu unrhyw un neu ragor o’r is-ymgymeriadau, mae is-adran (2) yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000768
true
In these circumstances, WRA may issue a notice if it has the agreement of the parent undertaking, or approval of the tribunal, i.e. the agreement of the parent is treated as also covering any subsidiary.
false
Yn yr amgylchiadau hyn, caiff ACC ddyroddi hysbysiad os oes ganddo gytundeb y rhiant-ymgymeriad, neu gymeradwyaeth y tribiwnlys, hynny yw, caiff cytundeb y rhiant-ymgymeriad ei drin fel pe bai hefyd yn cynnwys unrhyw is-ymgymeriad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000773
true
15
false
15
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000778
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000780
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000783
true
Where WRA issues a notice to the parent undertaking for the purposes of checking the tax position of a subsidiary undertaking, subsection (3) applies.
false
Pan fo ACC yn dyroddi hysbysiad i’r rhiant-ymgymeriad at ddibenion gwirio sefyllfa dreth is-ymgymeriad, mae is-adran (3) yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000784
true
In these circumstances, WRA must obtain the tribunal’s approval before issuing the notice.
false
Yn yr amgylchiadau hyn, rhaid i ACC sicrhau cymeradwyaeth y tribiwnlys cyn dyroddi’r hysbysiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000785
true
In effect a third party notice issued to a parent in relation to a subsidiary is treated as if it is a taxpayer notice given that the parent controls the subsidiary.
false
I bob pwrpas caiff hysbysiad trydydd parti a ddyroddir i riant-ymgymeriad mewn perthynas ag is-ymgymeriad ei drin fel pe bai’n hysbysiad trethdalwr a roddir i’r rhiant-ymgymeriad sy’n rheoli’r is-ymgymeriad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000788
true
The changes made by this section do not apply where WRA issues a notice to one subsidiary undertaking for the purposes of checking the tax position of a fellow subsidiary undertaking.
false
Nid yw’r newidiadau a wneir gan yr adran hon yn gymwys pan fo ACC yn dyroddi hysbysiad i un is-ymgymeriad at ddibenion gwirio sefyllfa dreth is-ymgymeriad arall.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000789
true
In these cases, the notice must be issued in accordance with the procedure set out in section 87.
false
Yn yr achosion hyn, rhaid dyroddi’r hysbysiad yn unol â’r weithdrefn a nodir yn adran 87.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000790
true
But where WRA issues a notice to one subsidiary undertaking for the purposes of checking the tax position of the parent undertaking (and any other subsidiaries) that is a case to which subsection (2).
false
Ond mewn achos pan fo ACC yn dyroddi hysbysiad i un is-ymgymeriad at ddibenion gwirio sefyllfa dreth y rhiant-ymgymeriad (ac unrhyw is-ymgymeriadau eraill) mae is-adran (2) yn berthnasol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000793
true
Section 91 provides for arrangements for the issue of a third party notice to someone other than one of the partners where the WRA wishes to check the tax position of two or more persons in a business partnership.
false
Mae adran 91 yn darparu’r trefniadau ar gyfer dyroddi hysbysiad trydydd parti i rywun heblaw un o’r partneriaid pan fo ACC yn dymuno gwirio sefyllfa dreth dau neu ragor o bersonau mewn partneriaeth fusnes.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000794
true
Notices issued under this section should:
false
Dylai hysbysiad a ddyroddir o dan yr adran hon:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000795
true
state its purpose;
false
datgan ei ddiben;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000796
true
and, in normal circumstances include the name of the partnership to whom the notice applies and be copied to at least one of the partners.
false
ac mewn amgylchiadau arferol, gynnwys enw’r bartneriaeth y mae’r hysbysiad yn gymwys iddo a chael ei gopïo i o leiaf un o’r partneriaid.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000797
true
Where tribunal approval is being sought to issue a notice, the tribunal may disapply the requirement to name the taxpayer and issue a copy of the notice if it is satisfied that WRA has grounds to believe that complying with these requirements might negatively affect tax assessment or collection.
false
Pan geisir cymeradwyaeth y tribiwnlys i ddyroddi hysbysiad, caiff y tribiwnlys ddatgymhwyso’r gofyniad i enwi’r trethdalwr a dyroddi copi o’r hysbysiad os yw’n fodlon bod gan ACC sail dros gredu y gallai cydymffurfio â’r gofynion hyn gael effaith negyddol ar asesu neu gasglu trethi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000800
true
Section 92 – Power to obtain information to enable a person’s identity to be ascertained
false
Adran 92 – Pŵer i gael gwybodaeth er mwyn gallu cadarnhau pwy yw person
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000803
true
The WRA can, in certain circumstances, issue a notice (an identification notice) to someone requiring them to provide information about a person (either a single person or class of persons) in order to establish a taxpayer’s identity.
false
O dan amgylchiadau penodol gall ACC ddyroddi hysbysiad (hysbysiad adnabod) i rywun yn ei gwneud yn ofynnol iddo ddarparu gwybodaeth am berson (naill ai un person neu ddosbarth o bersonau) er mwyn darganfod pwy yw trethdalwr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000804
true
The notice can only be issued with the tribunal’s approval.
false
Dim ond gyda chymeradwyaeth y tribiwnlys y gellir dyroddi’r hysbysiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000805
true
The WRA may apply for approval without giving notice.
false
Gall ACC wneud cais am gymeradwyaeth heb roi rhybudd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000806
true
The tribunal may only approve the issue of a notice if it is satisfied that conditions 1 to 6 in subsections (4) to (9) are met.
false
Ni chaiff y tribiwnlys gymeradwyo dyroddi hysbysiad oni bai ei fod yn fodlon bod amodau 1 i 6 yn is-adrannau (4) i (9) wedi eu bodloni.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000807
true
Under this section the WRA may request a taxpayer’s name, last known address, and/or date of birth.
false
O dan yr adran hon caiff ACC wneud cais am enw trethdalwr, ei gyfeiriad hysbys olaf, a/neu ei ddyddiad geni.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000810
true
While these notices are similar to unidentified third party notices under section 89, the information that may be required is much more limited and WRA does not have to prove that there are grounds to believe that the unidentified person may have failed to comply with the law relating to devolved tax.
false
Er bod yr hysbysiadau hyn yn debyg i hysbysiadau trydydd parti anhysbys o dan adran 89, mae’r wybodaeth a all fod yn ofynnol yn fwy cyfyng o lawer ac nid oes raid i ACC brofi bod sail dros gredu y gallai’r person anhysbys fod wedi methu â chydymffurfio â’r gyfraith yn ymwneud â threth ddatganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000811
true
In practice this procedure will be used where WRA knows that something has happened which attracts a tax liability (e.g. a land transaction) and wishes to contact the persons involved but does not know their identity.
false
Yn ymarferol defnyddir y weithdrefn hon pan fydd ACC yn gwybod bod rhywbeth wedi digwydd sy’n golygu rhwymedigaeth i dreth (ee trafodiad tir) a’i fod yn awyddus i gysylltu â’r personau perthnasol, ond nad yw’n gwybod pwy ydynt.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000812
true
They may seek to use this power prior to the point where any failure to comply with the law occurs so that they are able to contact the taxpayer to give him or her the opportunity to get their tax affairs in order.
false
Gall geisio defnyddio’r pŵer hwn cyn y pwynt y bydd unrhyw fethiant i gydymffurfio â’r gyfraith, fel y gall gysylltu â’r trethdalwr a rhoi cyfle iddo roi trefn ar ei faterion treth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000815
true
Sections 93 - Power to obtain contact details for debtors
false
Adran 93 – Pŵer i gael manylion cyswllt dyledwyr
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000818
true
The WRA may issue a notice (debtor contact notice) requiring a person to provide contact details (a person’s address and any other contact information) for another person if it is satisfied that conditions 1 to 5 in subsections (2) to (6) are met.
false
Caiff ACC ddyroddi hysbysiad (hysbysiad cyswllt dyledwr) yn ei gwneud yn ofynnol i berson ddarparu manylion cyswllt (cyfeiriad person ac unrhyw wybodaeth gyswllt arall) ar gyfer person arall os yw’n fodlon bod amodau 1 i 5 yn is-adrannau (2) i (6) wedi eu bodloni.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000823
true
16
false
16
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000828
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000830
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000833
true
This power would be used where WRA needs to contact a person who owes WRA money but who WRA have been unable to get hold of.
false
Câi’r p*er hwn ei ddefnyddio pe bai ACC angen cysylltu â pherson y mae arian yn ddyledus ganddo i ACC, ond nad yw ACC wedi gallu cael gafael arno.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000836
true
This procedure is not to be used to seek contact details from personal friends or relatives of a debtor.
false
Nid yw’r weithdrefn hon i’w dilyn i geisio manylion cyswllt gan gyfeillion personol neu berthnasau dyledwr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000837
true
It can only be used if the contact details have been obtained by a person in the course of business (see above).
false
Dim ond os yw person wedi cael y manylion cyswllt wrth redeg busnes (gweler uchod) y gellir ei dilyn.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000838
true
But it cannot be used to ask for contact details of debtors from charities or persons providing services to charities free of charge to the recipient of the service.
false
Ond ni ellir ei defnyddio i ofyn am fanylion cyswllt dyledwyr gan elusennau neu bersonau sy’n darparu gwasanaethau i elusennau, sy’n ddi-dâl i’r sawl sy’n derbyn y gwasanaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000841
true
Section 94 – Time limit for issuing a tribunal approved information notice
false
Adran 94 – Terfyn amser ar gyfer dyroddi hysbysiad gwybodaeth a gymeradwywyd gan dribiwnlys
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000844
true
This section requires the WRA to issue an information notice which has been approved by the tribunal within 3 months of that approval, or a shorter period if specified by the tribunal.
false
Mae’r adran hon yn ei gwneud yn ofynnol i ACC ddyroddi hysbysiad gwybodaeth a gymeradwywyd gan y tribiwnlys o fewn 3 mis i’r gymeradwyaeth honno, neu o fewn cyfnod byrrach os pennir un gan y tribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000847
true
Section 95 – Complying with an information notice and Section 96 - producing copies of documents
false
Adran 95 – Cydymffurfio â hysbysiad gwybodaeth a chyflwyno copïau o ddogfennau ac adran 96 – cyflwyno copïau o ddogfennau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000850
true
Section 95 sets out that a person issued with an information notice must comply with it and provide the required information or documents within a time period, location (which cannot be a place solely used as a dwelling) and in the manner specified in the information notice.
false
Mae adran 95 yn nodi bod rhaid i berson y dyroddir hysbysiad gwybodaeth iddo gydymffurfio â’r hysbysiad a darparu’r wybodaeth ofynnol neu’r dogfennau gofynnol o fewn cyfnod, mewn lleoliad (na all fod yn rhywle a ddefnyddir fel annedd yn unig) ac yn y modd a bennir yn yr hysbysiad gwybodaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000851
true
As a public body, WRA must act reasonably when specifying the time, location and manner or production.
false
Fel corff cyhoeddus, rhaid i ACC ymddwyn yn rhesymol wrth bennu’r amser, y lleoliad a’r dull cyflwyno.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000852
true
The duty to comply with the information notice is suspended where the recipient has requested a review of the notice or made an appeal against it.
false
Caiff y ddyletswydd i gydymffurfio â’r hysbysiad gwybodaeth ei hatal os yw’r derbynnydd wedi gofyn am adolygiad o’r hysbysiad neu wedi apelio yn ei erbyn.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000853
true
A person may be liable to a penalty under Chapter 5 of Part 5 of the Act where that person fails to comply with an information notice.
false
Gall person fod yn agored i gosb o dan Bennod 5 o Ran 5 o’r Ddeddf os yw’r person hwnnw’n methu â chydymffurfio â hysbysiad gwybodaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000856
true
Section 96 provides that where an information notice requires the person to produce a document, the person may comply by producing a copy of the original document (unless the notice specifically requests the original, or within 6 months of the copy being produced WRA subsequently requests it).
false
Pan fo hysbysiad gwybodaeth yn ei gwneud yn ofynnol i’r person gyflwyno dogfen, mae adran 96 yn darparu y gall y person gydymffurfio drwy gyflwyno copi o’r ddogfen wreiddiol (oni bai bod yr hysbysiad yn gofyn yn benodol am y ddogfen wreiddiol, neu os yw ACC yn gofyn am y ddogfen wreiddiol o fewn 6 mis i gyflwyno’r copi).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000857
true
This is subject to any conditions imposed by regulations made by the Welsh Ministers.
false
Mae hyn yn ddarostyngedig i unrhyw amodau a osodir gan reoliadau a wneir gan Weinidogion Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000860
true
Sections 97-99 - Information notices:
false
Adrannau 97-99 – Hysbysiadau gwybodaeth:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000861
true
general restrictions and protection for journalistic material and personal records
false
cyfyngiadau cyffredinol ac amddiffyniad ar gyfer deunydd newyddiadurol a chofnodion personol
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000864
true
Section 97 provides some general restrictions on information notices, including that a person is required to produce a document only if it is in their possession or power.
false
Mae adran 97 yn darparu rhai cyfyngiadau cyffredinol ar hysbysiadau gwybodaeth, gan gynnwys mai dim ond os yw’r ddogfen yn ei feddiant neu os yw hynny o fewn ei b*er y mae’n ofynnol i berson gyflwyno dogfen.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000865
true
Furthermore, an information notice may not require a person to produce a document if the whole of it originates more than six years before the date of the notice, unless the notice is issued with the approval of the tribunal.
false
At hynny, ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson gyflwyno dogfen os yw’r ddogfen gyfan wedi ei chreu dros 6 mlynedd cyn dyddiad yr hysbysiad, oni bai bod yr hysbysiad yn cael ei ddyroddi gyda chymeradwyaeth y tribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000866
true
An information notice issued to check the tax position of someone who has died cannot be given more than four years after the death.
false
Ni chaniateir rhoi hysbysiad gwybodaeth a ddyroddir i wirio sefyllfa dreth rhywun sydd wedi marw dros 4 blynedd ar ôl y farwolaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000871
true
17
false
17
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000876
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000878
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000881
true
Subsection (4) provides that an information notice may not require a person to provide information or a document (part or full) where it relates to an ongoing review or appeal in relation to any tax (whether or not the tax is a “devolved tax”).
false
Mae is-adran (4) yn darparu na chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson ddarparu gwybodaeth na dogfen (lawn neu rannol) os yw’n ymwneud ag adolygiad sy’n mynd rhagddo neu apêl sy’n mynd rhagddi mewn perthynas ag unrhyw dreth (boed y dreth yn “dreth ddatganoledig” ai peidio).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000882
true
For example, if HMRC is conducting an enquiry into a person’s self-assessment income tax return, WRA cannot require information in relation to the same person’s devolved tax position if the information also relates to HMRC’s enquiry.
false
Er enghraifft, os yw CThEM yn cynnal ymholiad i ffurflen hunanasesiad treth incwm person, ni all ACC wneud gwybodaeth yn ofynnol mewn perthynas â sefyllfa’r un person o ran treth ddatganoledig os yw’r wybodaeth hefyd yn ymwneud ag ymholiad CThEM.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000885
true
Section 98 provides that WRA cannot require a person to provide material created, acquired or otherwise in someone’s possession for the purposes of journalism and section 99 provides protection for personal records, such as medical records.
false
Mae adran 98 yn darparu na all ACC ei gwneud yn ofynnol i berson ddarparu deunydd sydd wedi ei greu, ei gaffael neu sydd fel arall ym meddiant rhywun at ddibenion newyddiaduraeth ac mae adran 99 yn darparu amddiffyniad ar gyfer cofnodion personol, megis cofnodion meddygol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000886
true
However, subsection (2) of section 99 makes clear that WRA may still require information or a document where it is possible to provide the information or document by omitting the personal record (e.g. by redacting or removing those parts of the document).
false
Ond mae is-adran (2) o adran 99 yn ei gwneud yn glir y gall ACC wneud gwybodaeth neu ddogfen yn ofynnol o hyd os oes modd darparu’r wybodaeth neu’r ddogfen drwy hepgor y cofnod personol (ee drwy ddileu neu guddio’r rhannau hynny o’r ddogfen).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000889
true
Section 100 - Taxpayer notices following a tax return
false
Adran 100 – Hysbysiadau trethdalwr ar ôl dychwelyd ffurflen dreth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000892
true
This section sets out restrictions on when taxpayer notices may be given.
false
Mae’r adran hon yn nodi cyfyngiadau ar ba bryd y gellir rhoi hysbysiadau trethdalwr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000893
true
A taxpayer notice cannot be given in relation to a transaction or an accounting period (to check the tax position for those) where a person has made a tax return in relation to that transaction or accounting period.
false
Ni ellir rhoi hysbysiad trethdalwr mewn perthynas â thrafodiad neu gyfnod cyfrifo (i wirio eu sefyllfa dreth) pan fo person wedi dychwelyd ffurflen dreth mewn perthynas â’r trafodiad neu’r cyfnod cyfrifo hwnnw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000894
true
If WRA wishes to check the tax position in relation to the tax return it should open an enquiry into the return (see chapter 4 of Part 3).
false
Os yw ACC am wirio’r sefyllfa dreth mewn perthynas â’r ffurflen dreth dylai gychwyn ymholiad i’r ffurflen (gweler Pennod 4 o Ran 3).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000897
true
However, a taxpayer notice could be given where a notice of enquiry had been given and the enquiry was not completed (in other words the notice is part of the conduct of the enquiry) or where the WRA suspected an issue with the assessed tax liability (including any reliefs) for the transaction or accounting period (in other words the notice is part of the work WRA does in making a WRA determination or WRA assessment).
false
Gellid rhoi hysbysiad trethdalwr, fodd bynnag, pan roddwyd hysbysiad ymholiad ac nad yw’r ymholiad wedi ei gwblhau (mewn geiriau eraill mae’r hysbysiad yn rhan o gynnal yr ymholiad) neu pan fo ACC yn amau bod problem o ran y rhwymedigaeth i dreth a aseswyd (gan gynnwys unrhyw ymwaredau) ar gyfer y trafodiad neu’r cyfnod treth (mewn geiriau eraill mae’r hysbysiad yn rhan o waith ACC wrth wneud dyfarniad ACC neu asesiad ACC).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000900
true
Subsection (6) means that these restrictions apply to all the partners in a partnership when at least one of them has made a tax return (but only in respect of their role as partners).
false
Mae is-adran (6) yn golygu bod y cyfyngiadau hyn yn gymwys i’r holl bartneriaid mewn partneriaeth pan fo o leiaf un ohonynt wedi dychwelyd ffurflen dreth (ond dim ond mewn cysylltiad â’u rôl fel partneriaid).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000903
true
Sections 101-102 - Protection for privileged communications between legal advisers and clients and for tax advisers and auditors
false
Adrannau 101-102 – Amddiffyniad ar gyfer gohebiaeth freintiedig rhwng cynghorwyr cyfreithiol a chleientiaid ac ar gyfer cynghorwyr treth ac archwilwyr
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000906
true
Section 101 provides that information notices do not require a person to provide or produce information or documents that are legally privileged.
false
Mae adran 101 yn darparu nad yw hysbysiadau gwybodaeth yn ei gwneud yn ofynnol i berson ddarparu na chyflwyno gwybodaeth na dogfennau sy’n gyfreithiol freintiedig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000907
true
This refers to information or documents that benefit from the confidentiality that arises between a professional legal adviser and a client.
false
Mae hyn yn cyfeirio at wybodaeth neu ddogfennau sy’n manteisio ar y cyfrinachedd sy’n bodoli rhwng cynghorwr cyfreithiol proffesiynol a chleient.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000908
true
The Welsh Ministers have a power to make provision by regulations for the tribunal to resolve disputes as to whether or not information or documents are privileged.
false
Mae gan Weinidogion Cymru bŵer i wneud darpariaeth drwy reoliadau i’r tribiwnlys ddatrys anghydfodau o ran pa un a yw gwybodaeth neu ddogfennau yn freintiedig ai peidio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000909
true
Such regulations are subject to the negative procedure.
false
Mae rheoliadau o’r fath yn ddarostyngedig i’r weithdrefn negyddol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000912
true
Section 102(1) provides that an information notice does not require a tax adviser to provide information or documents about tax advice given to a client.
false
Mae adran 102(1) yn darparu nad yw hysbysiad gwybodaeth yn ei gwneud yn ofynnol i gynghorwr treth ddarparu gwybodaeth na dogfennau am gyngor ar dreth a roddwyd i gleient.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000917
true
18
false
18
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000922
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000924
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000927
true
Subsection (2) defines “relevant communication” and “tax adviser” for the purposes of this section.
false
Mae is-adran (2) yn diffinio “gohebiaeth berthnasol” a “cynghorwr treth” at ddibenion yr adran hon.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000928
true
A person is a “tax adviser” where that person gives advice to another person about their “tax affairs” (whether or not that tax is a “devolved tax”).
false
Mae person yn “gynghorwr treth” os yw’r person hwnnw yn rhoi cyngor i berson arall am ei “faterion treth” (pa un a yw’r dreth honno yn “dreth ddatganoledig” ai peidio).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000931
true
Subsection (3) provides that an information notice does not require a person appointed as an auditor under any piece of legislation to provide certain information or documents related to that function.
false
Mae is-adran (3) yn darparu nad yw hysbysiad gwybodaeth yn ei gwneud yn ofynnol i berson a benodwyd yn archwilydd o dan unrhyw ddarn o ddeddfwriaeth ddarparu gwybodaeth benodol na dogfennau penodol sy’n gysylltiedig â’r swyddogaeth honno.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000934
true
However, these provisions are subject to subsections (4) to (7), which limits the scope of the protection in some circumstances.
false
Fodd bynnag, mae’r darpariaethau hyn yn ddarostyngedig i is-adrannau (4) i (7), sy’n cyfyngu ar gwmpas yr amddiffyniad mewn rhai amgylchiadau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000935
true
Subsection (4) provides that WRA may require a tax accountant to provide explanatory material which has been provided to a client in connection with information or documents provided to WRA.
false
Mae is-adran (4) yn darparu y gall ACC ei gwneud yn ofynnol i gyfrifydd treth ddarparu deunydd esboniadol a ddarparwyd i gleient mewn cysylltiad â gwybodaeth neu ddogfennau a ddarparwyd i ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000936
true
Subsection (5) provides that the protection does not apply to requests made under section 89 for information showing the identity or address of the unknown person.
false
Mae is-adran (5) yn darparu nad yw’r amddiffyniad yn gymwys i geisiadau a wneir o dan adran 89 am wybodaeth sy’n dangos pwy yw person anhysbys, neu ei gyfeiriad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000939
true
Section 103 – Power to inspect business premises
false
Adran 103 – Pŵer i archwilio mangre busnes
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000942
true
Section 103 provides that the WRA can enter a business premises and inspect the premises (including business assets and documents that are on the premises) to check a person‘s tax position.
false
Mae adran 103 yn darparu y gall ACC fynd i fangre busnes a’i harchwilio (gan gynnwys archwilio asedau busnes a dogfennau sydd yn y fangre) er mwyn gwirio sefyllfa dreth person.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000943
true
Such an inspection can only be carried out with either the agreement of the occupier of the premises or with the approval of the tribunal.
false
Dim ond os cafwyd cytundeb meddiannydd y fangre neu gymeradwyaeth y tribiwnlys y gellir cynnal archwiliad o’r fath.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000946
true
Subsection (3) provides for the time of an inspection, which permits WRA to undertake an inspection at any time it has agreed with the occupier or at a reasonable time if the inspection has been approved by the tribunal.
false
Mae is-adran (3) yn darparu ar gyfer amser cynnal archwiliad, sy’n caniatáu i ACC gynnal archwiliad unrhyw bryd a gytunwyd rhyngddo a’r meddiannydd neu ar adeg resymol os cymeradwywyd yr archwiliad gan y tribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000947
true
If WRA has not obtained the occupier’s agreement, it must give the occupier notice of the inspection 7 days before it is due to take place, unless the tribunal is satisfied that giving such notice would seriously prejudice tax collection or assessment.
false
Os nad yw ACC wedi cael cytundeb y meddiannydd, rhaid iddo roi hysbysiad i’r meddiannydd am yr archwiliad 7 niwrnod cyn y bydd yn digwydd, oni bai bod y tribiwnlys yn fodlon y byddai rhoi hysbysiad o’r fath yn niweidio’r gwaith o gasglu neu asesu trethi yn ddifrifol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000950
true
If an inspection has been approved by the tribunal, the notice issued to the occupier must say so.
false
Os yw’r tribiwnlys wedi cymeradwyo archwiliad, rhaid i’r hysbysiad a ddyroddir i’r meddiannydd ddweud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000951
true
This requirement is relevant because a person will only be liable to a penalty as described in Chapter 5 of Part 5 where the inspection has tribunal approval.
false
Mae’r gofyniad hwn yn berthnasol oherwydd dim ond os yw’r tribiwnlys wedi cymeradwyo’r archwiliad y bydd person yn agored i gosb fel y disgrifir ym Mhennod 5 o Ran 5.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000954
true
The WRA are not permitted to enter or inspect any part of premises that are used solely as a dwelling.
false
Nid oes gan ACC hawl i fynd i unrhyw ran o fangre a ddefnyddir fel annedd yn unig, na’i harchwilio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000959
true
19
false
19
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000964
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000966
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000969
true
Section 104 – Carrying out inspections under section 103:
false
Adran 104 – Cynnal archwiliadau o dan adran 103:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000970
true
further provision
false
darpariaeth bellach
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000973
true
121.
false
121.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000974
true
This section provides further powers available to a WRA inspector when carrying out an inspection of business premises under section 103.
false
Mae’r adran hon yn darparu pwerau pellach sydd ar gael i archwilydd ACC wrth gynnal archwiliad o fangre busnes o dan adran 103.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000975
true
These include:
false
Mae’r rhain yn cynnwys:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000976
true
taking any other person(s) with them onto the premises (including a police officer where it is believed that the inspection may be seriously obstructed);
false
mynd ag unrhyw berson arall neu bersonau eraill gydag ef i’r fangre (gan gynnwys swyddog yr heddlu os credir y caiff yr archwiliad ei rwystro’n ddifrifol);
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000977
true
examining or investigating anything considered necessary in the circumstances of the inspection;
false
archwilio neu ymchwilio i unrhyw beth a ystyrir yn angenrheidiol o dan amgylchiadau’r archwiliad;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000978
true
directing that the premises (or any part of the premises) be left undisturbed for as long as is reasonably necessary for the purposes of any examination or investigation;
false
rhoi cyfarwyddyd bod y fangre (neu unrhyw ran o’r fangre) yn cael ei gadael fel y mae cyhyd ag y bo’n rhesymol angenrheidiol at ddibenion unrhyw archwiliad neu ymchwiliad;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000979
true
the power to take samples of materials from the premises, including by experimental borings or other works or the installation and maintenance of monitoring or other apparatus on the premises.
false
y p*er i gymryd samplau o ddeunyddiau o’r fangre, gan gynnwys drwy dyllu tyllau arbrofol neu wneud gwaith arall neu drwy osod a chynnal offer monitro neu gyfarpar arall yn y fangre.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000982
true
Section 105 – Carrying out inspections under section 103:
false
Adran 105 – Cynnal archwiliadau o dan adran 103:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000983
true
use of equipment and materials
false
defnyddio offer a deunyddiau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000986
true
122.
false
122.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000987
true
This section provides WRA with supplementary powers it may exercise when undertaking an inspection under section 103 and may be most relevant when WRA is exercising the additional powers in section 104.
false
Mae’r adran hon yn darparu pwerau ategol i ACC, y gall eu harfer wrth gynnal archwiliad o dan 103. Efallai fod hyn yn fwyaf perthnasol pan fo ACC yn arfer y pwerau ychwanegol yn adran 104.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000990
true
123.
false
123.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000991
true
Subsection (1) provides WRA with the power to take equipment or materials required for the inspection on to the business premises.
false
Mae is-adran (1) yn rhoi’r p*er i ACC fynd ag offer neu ddeunyddiau sydd eu hangen ar gyfer yr archwiliad i’r fangre busnes.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000992
true
The power can only be exercised:
false
Dim ond fel a ganlyn y gellir arfer y p*er:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000995
true
at a time agreed to by the occupier (agreement to the inspection itself does not necessarily include agreement to bringing equipment or materials, the occupier can refuse at that point and WRA would then have to seek the tribunal’s approval to proceed, see section 108)
false
ar adeg a gytunwyd â’r meddiannydd (nid yw cytuno i’r archwiliad ei hun yn cynnwys, o angenrheidrwydd, gytuno i ddod ag offer neu ddeunyddiau yno, ac fe all y meddiannydd wrthod bryd hynny ac yna byddai’n rhaid i ACC geisio cymeradwyaeth y tribiwnlys i fwrw ymlaen, gweler adran 108);
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000998
true
if a notice was issued informing the occupier at least 7 days in advance of the inspection;
false
os dyroddwyd hysbysiad yn rhoi gwybod i’r meddiannydd o leiaf 7 niwrnod cyn yr archwiliad;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0000999
true
or
false
neu
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001002
true
where it is deemed by the WRA that there are reasonable grounds for believing that giving advance notice that the power will be exercised would seriously prejudice the assessment or collection of tax, in which case notice must be provided at the time that the equipment or materials are taken onto the premises.
false
os yw ACC o’r farn fod sail resymol dros gredu y byddai rhoi hysbysiad ymlaen llaw y bydd y p*er yn cael ei arfer yn niweidio’r gwaith o asesu neu gasglu trethi yn ddifrifol. Yn yr achos hwnnw, rhaid darparu hysbysiad pan eir â’r offer neu’r deunyddiau i’r fangre.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001005
true
124.
false
124.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001006
true
Subsections (4) to (6) set out the requirements of a notice.
false
Mae is-adrannau (4) i (6) yn nodi gofynion hysbysiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001007
true
If the inspection, or use of equipment or materials, has been approved by the tribunal, the notice issued to the occupier must say so.
false
Os yw’r tribiwnlys wedi cymeradwyo’r archwiliad, neu’r defnydd o offer neu ddeunyddiau, rhaid i’r hysbysiad a ddyroddir i’r meddiannydd ddweud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001008
true
This requirement is relevant because a person will only be liable to a penalty as described in Chapter 5 of Part 5 where the inspection has tribunal approval.
false
Mae’r gofyniad hwn yn berthnasol oherwydd dim ond os yw’r archwiliad wedi ei gymeradwyo gan y tribiwnlys y bydd person yn agored i gosb fel y disgrifir ym Mhennod 5 o Ran 5.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001011
true
Section 106 – Power to inspect premises or property for valuation etc.
false
Adran 106 – Pŵer i archwilio mangre neu eiddo er mwyn prisio etc.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001014
true
125.
false
125.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001015
true
Section 106 provides that the WRA may enter and inspect premises and any property on the premises for the purpose of valuing, measuring or determining the character of the premises if it is required for the purposes of checking a person‘s tax position.
false
Mae adran 106 yn darparu y caiff ACC fynd i’r fangre a’i harchwilio, yn ogystal ag archwilio unrhyw eiddo yn y fangre, at ddiben prisio, mesur neu bennu cymeriad y fangre os yw hynny’n ofynnol at ddibenion gwirio sefyllfa dreth person.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001016
true
Unlike inspections under section 103, this power can be used in relation to dwellings (which will be relevant for example where taxes involve land transactions).
false
Yn wahanol i archwiliadau o dan adran 103, gellir defnyddio’r p*er hwn mewn perthynas ag anheddau (a fydd yn berthnasol er enghraifft pan fo trethi’n ymwneud â thrafodiadau tir).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001019
true
126.
false
126.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001020
true
Such an inspection can only be carried out with either the agreement of the occupier (or a person who is in charge of the premises if the occupier cannot be identified), or the approval of the tribunal, (provided the occupier or person in charge has been given at least 7 days notice of the inspection).
false
Dim ond ar ôl cael cytundeb y meddiannydd (neu berson sy’n gyfrifol am y fangre os na ellir dweud pwy yw’r meddiannydd), neu gymeradwyaeth y tribiwnlys (ar yr amod bod y meddiannydd neu’r person cyfrifol wedi cael o leiaf 7 niwrnod o rybudd o’r archwiliad) y gellir cynnal archwiliad o’r fath.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001025
true
20
false
20
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001030
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001032
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001035
true
The power does not give a right to WRA to physically force entry or to search.
false
Nid yw’r pŵer yn rhoi hawl i ACC ddefnyddio grym corfforol i fynd i’r fangre nac i chwilio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001038
true
Subsections (5) and (6) specify the requirements of a notice issued under subsections (2)(b) or (3)(b).
false
Mae is-adrannau (5) a (6) yn pennu gofynion hysbysiad a ddyroddir o dan is-adrannau (2)(b) neu (3)(b).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001039
true
Subsection (7) provides for any other person(s) to accompany the person carrying out the inspection where they consider it necessary to have assistance with undertaking valuation, measurement or determination.
false
Mae is-adran (7) yn darparu y caiff unrhyw berson arall neu bersonau eraill fynd gyda’r person sy’n cynnal yr archwiliad os yw o’r farn bod angen hynny er mwyn cael cymorth i gynnal prisiad, i fesur neu i bennu cymeriad y fangre.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001042
true
Section 107 – Producing authorisation to carry out inspections
false
Adran 107 – Dangos awdurdodiad i gynnal archwiliadau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001045
true
Section 107 provides for an occupier of premises being inspected or other person who appears to the inspector to be in charge or in control of the premises to ask to see evidence of authority to carry out the inspection.
false
Mae adran 107 yn darparu i feddiannydd mangre sy’n cael ei harchwilio neu berson arall yr ymddengys i’r archwilydd ei fod yn gyfrifol am y fangre neu’n rheoli’r fangre ofyn am weld tystiolaeth o awdurdod i gynnal yr archwiliad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001046
true
Where this is not produced the inspection must be stopped until such time as the evidence is provided.
false
Os na chaiff ei dangos rhaid dod â’r archwiliad i ben hyd nes y darperir y dystiolaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001049
true
Section 108 – Approval of tribunal for inspection of premises
false
Adran 108 – Cymeradwyaeth y tribiwnlys i archwilio mangre
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001052
true
Section 108 provides that WRA can ask the tribunal to approve an inspection under sections 103 or 106 or the exercise of powers under 104 or 105 in relation to an inspection under section 103.
false
Mae adran 108 yn darparu y gall ACC ofyn i’r tribiwnlys gymeradwyo archwiliad o dan adrannau 103 neu 106 neu arfer pwerau o dan adrannau 104 neu 105 mewn perthynas ag archwiliad o dan adran 103.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001055
true
The tribunal’s approval of an inspection under section 103 includes approval to exercise any of the powers in sections 104 and 106.
false
Mae cymeradwyaeth y tribiwnlys i archwiliad o dan adran 103 yn cynnwys cymeradwyaeth i arfer unrhyw un neu ragor o’r pwerau yn adrannau 104 a 106.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001056
true
But as referred to above, where an occupier agrees to an inspection under section 103, the occupier may reserve the right not to agree to the exercise of any of the powers in sections 104 or 105.
false
Ond fel y soniwyd uchod, pan fo meddiannydd yn cytuno i archwiliad o dan adran 103, caiff y meddiannydd gadw’r hawl i beidio â chytuno i unrhyw un neu ragor o’r pwerau yn adrannau 104 neu 105 gael eu harfer.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001057
true
In those cases WRA would need to seek tribunal approval for the exercise of the powers.
false
Yn yr achosion hynny byddai angen i ACC geisio cymeradwyaeth y tribiwnlys er mwyn arfer y pwerau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001060
true
The application to the tribunal can be made without notice and in such circumstances the tribunal must satisfy itself that the sending of a notice of the application might have prejudiced the assessment or collection of devolved tax.
false
Gellir gwneud cais i’r tribiwnlys heb hysbysiad ac yn yr amgylchiadau hynny rhaid i’r tribiwnlys fodloni ei hun y gallai anfon hysbysiad am y cais fod wedi niweidio’r gwaith o asesu neu gasglu trethi datganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001063
true
In approving an inspection under section 103 the tribunal must be satisfied the inspection of the business premises or powers to be exercised are required for the purposes of checking a person’s tax position.
false
Wrth gymeradwyo archwiliad o dan adran 103 rhaid i’r tribiwnlys fod yn fodlon bod archwilio’r fangre busnes neu arfer y pwerau yn ofynnol at ddibenion gwirio sefyllfa dreth person.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001066
true
In approving an inspection under section 106 the tribunal has to be satisfied that WRA gave both the person whose tax position is being checked and the occupier (if different and capable of being identified) a reasonable opportunity to make representations to the WRA and WRA must give a summary of any representations to the tribunal.
false
Wrth gymeradwyo archwiliad o dan adran 106 rhaid i’r tribiwnlys fod yn fodlon bod ACC wedi rhoi cyfle rhesymol i’r person y mae ei sefyllfa dreth yn cael ei gwirio a’r meddiannydd (os yw’n wahanol ac os gellir dweud pwy ydyw) wneud sylwadau i ACC, a rhaid i ACC roi crynodeb o unrhyw sylwadau i’r tribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001069
true
Subsection (7) requires the WRA to carry out an inspection no later than 3 months after the tribunal’s approval or within any shorter period as specified by the tribunal.
false
Mae is-adran (7) yn ei gwneud yn ofynnol i ACC gynnal archwiliad yn ddim hwyrach na 3 mis ar ôl cymeradwyaeth y tribiwnlys neu o fewn unrhyw gyfnod byrrach a bennir gan y tribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001072
true
Section 109 – Power to mark assets and to record information
false
Adran 109 – Pŵer i farcio asedau a chofnodi gwybodaeth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001075
true
Section 109 provides that while inspecting premises, business assets or documents (for valuation and/or for checking a tax position), assets can be marked to show that they have been inspected and relevant information can be obtained and recorded.
false
Mae adran 109 yn darparu y gellir marcio asedau wrth archwilio mangre, asedau busnes neu ddogfennau (er mwyn prisio a/neu wirio sefyllfa dreth), i ddangos eu bod wedi eu harchwilio. Gellir cael a chofnodi gwybodaeth berthnasol hefyd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001080
true
21
false
21
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001085
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001087
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001090
true
Section 110 – Restriction on inspection of documents
false
Adran 110 – Cyfyngiad ar archwilio dogfennau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001093
true
This section applies the restrictions contained in Chapters 2 and 3 of this Part of the Act so that WRA cannot inspect any document during the course of an inspection if WRA would have been restricted by Chapters 2 or 3 from requesting the same document using an information notice.
false
Mae’r adran hon yn gymwys i’r cyfyngiadau sydd ym Mhennodau 2 a 3 o’r Rhan hon o’r Ddeddf fel na all ACC archwilio unrhyw ddogfen yn ystod archwiliad pe byddai ACC wedi ei gyfyngu gan Bennod 2 neu 3 rhag gofyn am yr un ddogfen gan ddefnyddio hysbysiad gwybodaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001096
true
Section 111 - Interpretation
false
Adran 111 - Dehongli
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001099
true
Section 111 provides an interpretation of the expressions used in this Part of the Act.
false
Mae adran 111 yn rhoi dehongliad o’r ymadroddion a ddefnyddir yn y Rhan hon o’r Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001100
true
The definitions of “business assets”, “business documents” and “business premises” are tied to the definition of “carrying on a business” in section 85.
false
Mae’r diffiniadau o “asedau busnes”, “dogfennau busnes” a “mangre busnes” yn gysylltiedig â’r diffiniad o “redeg busnes” yn adran 85.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001101
true
“Premises” is defined broadly so as to ensure WRA is able to inspect any type of property that it might need to inspect under this Chapter.
false
Diffinnir “mangre” yn eang er mwyn sicrhau bod ACC yn gallu archwilio unrhyw fath o fangre y gall fod angen iddo’i harchwilio o dan y Bennod hon.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001104
true
Section 112-113 – Further investigatory powers
false
Adrannau 112-113 – Pwerau ymchwilio pellach
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001107
true
Section 112 provides a power to WRA to copy, make extracts from and remove documents.
false
Mae adran 112 yn rhoi p*er i ACC gopïo dogfennau, cymryd dyfyniadau ohonynt a mynd â hwy ymaith.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001108
true
The WRA may also retain the document for a reasonable period of time.
false
Caiff ACC hefyd gadw’r ddogfen am gyfnod rhesymol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001109
true
This allows items to be removed for consideration or cross referencing against other documents.
false
Mae hyn yn golygu y gellir mynd ag eitemau ymaith i’w hystyried neu er mwyn croesgyfeirio yn erbyn dogfennau eraill.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001110
true
Where this happens, subsection (3) allows the person who produced the document to request a receipt for it and a copy of it without charging the person for the costs for doing so.
false
Pan ddigwydd hyn, mae is-adran (3) yn caniatáu i’r person a gyflwynodd y ddogfen ofyn am dderbynneb amdani a chopi ohoni heb godi tâl ar y person am wneud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001111
true
The power to remove documents will normally be exercised with the taxpayer’s agreement as it does not amount to a right to seize documents.
false
Fel arfer caiff y p*er i fynd â dogfennau ymaith ei arfer gyda chytundeb y trethdalwr gan nad yw’n gyfystyr â hawl i atafaelu dogfennau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001112
true
Subsection (5) provides that where a document that has been removed is lost or damaged, the WRA is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.
false
Mae is-adran (5) yn darparu, os caiff dogfen yr aed â hi ymaith ei cholli neu ei niweidio, fod ACC yn agored i ddigolledu perchennog y ddogfen am unrhyw dreuliau yr aed iddynt yn rhesymol i gael dogfen arall yn ei lle neu i’w hatgyweirio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001115
true
Section 113 applies to any provision of this Act that requires a person to produce documents or where the WRA is permitted to inspect, copy or remove documents.
false
Mae adran 113 yn gymwys i unrhyw ddarpariaeth yn y Ddeddf hon sy’n ei gwneud yn ofynnol i berson gyflwyno dogfennau neu pan fo gan ACC ganiatâd i archwilio neu gopïo dogfennau, neu i fynd â dogfennau ymaith.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001116
true
The section is primarily concerned with ensuring WRA is able to access information or documents stored in electronic form.
false
Mae’r adran yn ymwneud yn bennaf â sicrhau bod ACC yn gallu cael gafael ar wybodaeth neu ddogfennau sydd wedi eu storio yn electronig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001119
true
Subsection (3) allows the WRA at a reasonable time to obtain access to, inspect, and check the operation of any computer or other apparatus used in connection with a a document that someone is required to produce or which may be inspected, copied or removed by the WRA.
false
Mae is-adran (3) yn caniatáu i ACC, ar adeg resymol, gael mynediad, archwilio a gwirio gweithrediad unrhyw gyfrifiadur neu gyfarpar arall a ddefnyddiwyd mewn cysylltiad â dogfen y mae’n ofynnol i rywun ei chyflwyno neu y gall ACC ei harchwilio, ei chopïo neu fynd â hi ymaith.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001122
true
Subsection (5) allows the WRA to require the person in charge of the computer or other apparatus to provide help to fulfil the requirements of subsection (3).
false
Mae is-adran (5) yn caniatáu i ACC ei gwneud yn ofynnol i’r person sy’n gyfrifol am y cyfrifiadur neu’r cyfarpar arall roi cymorth i gyflawni gofynion is-adran (3).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001123
true
Subsection (6) makes it clear that references in subsections (3) to (5) to WRA getting access to a computer etc. or requiring assistance from a person are to be treated as references to an inspector carrying out an inspection on WRA’s behalf under section 103.
false
Mae is-adran (6) yn ei gwneud yn glir bod cyfeiriadau yn is-adrannau (3) i (5) at ACC yn cael mynediad i gyfrifiadur etc. neu at wneud cymorth yn ofynnol gan berson i’w trin fel cyfeiriadau at archwilydd sy’n cynnal archwiliad ar ran ACC o dan adran 103.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001126
true
Any person obstructing WRA or an inspector exercising the powers in subsections (3) and (5) is liable to a penalty under section 146.
false
Mae unrhyw berson sy’n rhwystro ACC neu archwilydd rhag arfer y pwerau yn is-adrannau (3) a (5) yn agored i gosb o dan adran 146.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001131
true
22
false
22
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001136
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001138
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001141
true
Sections 114-115 – Offences relating to information notices
false
Adrannau 114-115 – Troseddau yn ymwneud â hysbysiadau gwybodaeth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001144
true
Section 114 creates an offence relating to concealing, destroying or otherwise disposing of a document required by an information notice which has been approved by the tribunal.
false
Mae adran 114 yn creu trosedd yn ymwneud â chelu, difa neu fel arall gael gwared â dogfen sy’n ofynnol gan hysbysiad gwybodaeth a gymeradwywyd gan y tribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001145
true
Subsection (2) confirms that a person may still commit an offence under this section where that person has appealed against the information notice or a requirement in it.
false
Mae is-adran (2) yn cadarnhau y gall person gyflawni trosedd o hyd o dan yr adran hon pan fo’r person hwnnw wedi apelio yn erbyn yr hysbysiad gwybodaeth neu ofyniad ynddo.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001148
true
Section 115 also creates an offence relating to concealing, destroying or otherwise disposing of a document where WRA has told a person that it intends to seek the tribunal’s agreement, but has not yet done so.
false
Mae adran 115 hefyd yn creu trosedd yn ymwneud â chelu, difa neu fel arall gael gwared â dogfen pan fo ACC wedi dweud wrth berson ei fod yn bwriadu ceisio cymeradwyaeth y tribiwnlys, ond nad yw wedi gwneud hynny eto.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001151
true
The sections state the circumstances when an offence is not committed and also provide a defence where a person demonstrates that there was a reasonable excuse.
false
Mae’r adran hon yn nodi’r amgylchiadau pan na chyflawnir trosedd a hefyd yn darparu amddiffyniad pan fo person yn dangos bod esgus rhesymol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001152
true
A person who commits an offence under either of the sections is liable on summary conviction to a fine or on conviction on indictment to imprisonment for up to 2 years or to a fine (or both).
false
Mae person sy’n cyflawni trosedd o dan y naill neu’r llall o’r adrannau yn agored ar gollfarn ddiannod i ddirwy neu ar gollfarn ar dditiad i garchar am hyd at 2 flynedd neu i ddirwy (neu’r ddau).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001153
true
In each case the court has discretion as to the amount of the fine.
false
Yn y naill achos a’r llall mae disgresiwn gan y llys o ran swm y ddirwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001156
true
Sections 116 – Tribunal approvals not to be reviewed by the tribunal or appealed
false
Adran 116 – Dim adolygu nac apelio yn erbyn cymeradwyaeth y tribiwnlys
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001159
true
This section amends the Tribunals, Courts and Enforcement Act 2007 so that the tribunal’s decision to approve an information notice or inspection cannot be reviewed, or appealed to the Upper Tribunal or Court of Appeal.
false
Mae’r adran hon yn diwygio Deddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 fel na ellir adolygu penderfyniad y tribiwnlys i gymeradwyo hysbysiad gwybodaeth neu archwiliad, nac apelio yn ei erbyn i’r Uwch Dribiwnlys nac i’r Llys Apêl.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001160
true
“Review” in this context means a review by the tribunal itself of its own decision, as is normally provided for under that Act.
false
Ystyr “adolygiad” yn y cyd-destun hwn yw adolygiad gan y tribiwnlys ei hun o’i benderfyniad ei hun, ac fel arfer darperir ar ei gyfer o dan y Ddeddf honno.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001163
true
PART 5 - PENALTIES
false
RHAN 5 - COSBAU
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001166
true
Sections 118-121 – Penalty for failure to make tax return
false
Adrannau 118-121 – Cosbau am fethu â dychwelyd ffurflen dreth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001169
true
Section 118 provides that the penalty amount for a person who fails to make a tax return on or before the filing date (as defined by section 40) is £100.
false
Mae adran 118 yn darparu mai swm y gosb ar gyfer person sy’n methu â dychwelyd ffurflen dreth ar y dyddiad ffeilio (fel y’i diffinnir yn adran 40) neu cyn hynny yw £100.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001172
true
Section 119 provides that the penalty amount for a person who continues to fail to make a tax return after 6 months after the filing date is the greater of 5% of the devolved tax owed and £300.
false
Mae adran 119 yn darparu mai swm y gosb ar gyfer person sy’n parhau i fethu â dychwelyd ffurflen dreth fwy na 6 mis ar ôl y dyddiad ffeilio yw’r mwyaf o 5% o’r dreth ddatganoledig sy’n ddyledus a £300.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001175
true
Section 120 provides for a further penalty where the failure to make a tax return continues for more than 12 months after the filing date.
false
Mae adran 120 yn darparu ar gyfer cosb bellach pan fo’r methiant i ddychwelyd ffurflen dreth yn parhau am fwy na 12 mis ar ôl y dyddiad ffeilio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001176
true
In these circumstances, the penalty is the greater of 5% of devolved tax owed and £300.
false
O dan yr amgylchiadau hyn, y gosb yw’r mwyaf o 5% o’r dreth ddatganoledig sy’n ddyledus a £300.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001177
true
If this failure is accompanied by a deliberate withholding of information which would enable or assist the WRA to assess the person’s liability, subsection (2) provides for an increased penalty which is the greater of 100% of the devolved tax owed and £300.
false
Os, ynghyd â’r methiant hwn, yr atelir yn fwriadol wybodaeth a fyddai’n galluogi neu’n cynorthwyo ACC i asesu rhwymedigaeth y person, mae is-adran (2) yn darparu ar gyfer cosb uwch, sef y mwyaf o 100% o’r dreth ddatganoledig sy’n ddyledus a £300.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001182
true
23
false
23
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001187
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001189
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001192
true
Section 121 provides the WRA with the power to reduce a penalty for failure to make a tax return where a person discloses information to the WRA which has been previously withheld by the failure to submit a tax return.
false
Mae adran 121 yn rhoi’r pŵer i ACC ostwng cosb am fethu â dychwelyd ffurflen dreth pan fo person yn datgelu gwybodaeth i ACC sydd wedi ei hatal yn flaenorol drwy fethu â dychwelyd ffurflen dreth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001193
true
Subsection (2) sets out three distinct elements, each of which may allow WRA to make a reduction:
false
Mae is-adran (2) yn nodi tair elfen benodol, a gall pob elfen ganiatáu i ACC wneud gostyngiad:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001194
true
admission – telling WRA that information has been withheld;
false
cyfaddefiad – dweud wrth ACC fod gwybodaeth wedi ei hatal;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001195
true
taking active steps – giving WRA reasonable help in assessing the amount of devolved tax unpaid as a result of the information being withheld;
false
cymryd camau gweithredol – rhoi cymorth rhesymol i ACC asesu swm y dreth ddatganoledig nas talwyd o ganlyniad i atal yr wybodaeth;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001196
true
and access – allowing WRA access to the records to check the extent of any liability.
false
a mynediad – caniatáu i ACC weld y cofnodion er mwyn gwirio maint unrhyw rwymedigaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001197
true
Any reductions applied may reflect whether or not the disclosure was prompted or unprompted (i.e. whether or not the person has reason to believe that WRA is or is about to discover the information) and the quality (e.g. timing, nature and extent) of the information disclosed.
false
Caiff unrhyw ostyngiadau a roddir adlewyrchu pa un a oedd y datgeliad wedi ei gymell neu’n ddigymell (hynny yw, pa un a oes gan y person unrhyw reswm i gredu bod ACC wedi darganfod yr wybodaeth neu ar fin ei darganfod ai peidio) a’i ansawdd (ee amseriad, natur a graddau’r wybodaeth a ddatgelwyd).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001200
true
Sections 122-123 – Penalty for failure to pay tax
false
Adrannau 122-123 – Cosb am fethu â thalu treth
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001203
true
Section 122 makes a person liable to a penalty where they fail to pay an amount of devolved tax on or before a certain date.
false
Mae adran 122 yn gwneud person yn agored i gosb os yw’n methu â thalu swm o dreth ddatganoledig ar ddyddiad penodol neu cyn hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001204
true
Tax specific legislation will specify the date on which the amount must be paid, and the penalty applied.
false
Bydd deddfwriaeth ar drethi penodol yn pennu erbyn pa ddyddiad y mae’n rhaid talu’r swm, a’r gosb a osodir.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001207
true
Section 123 provides for a person who has failed to pay tax by the due date to make a request to WRA to have the payment deferred.
false
Mae adran 123 yn darparu y caiff person sydd wedi methu â thalu treth erbyn y dyddiad y daw’n ddyledus wneud cais i ACC am ohirio’r taliad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001208
true
WRA can then decide whether or not to agree to the deferral of payment for a specified period as well as specifying any conditions of that deferral.
false
Caiff ACC benderfynu bryd hynny a yw’n cytuno i ohirio talu’r swm am gyfnod penodol ai peidio, yn ogystal â phennu unrhyw amodau ar gyfer y gohiriad hwnnw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001209
true
If payment is deferred, any penalty the person might have incurred during the specified period for failing to pay tax is not applied.
false
Os caiff taliad ei ohirio, ni osodir unrhyw gosb y gallai’r person fod yn agored iddi yn ystod y cyfnod penodedig am fethu â thalu treth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001210
true
If the person breaks the agreement (either by failing to pay the tax due when the deferral period ends or failing to comply with any condition of that deferral), and WRA issue a notice to the person, the person becomes liable for any penalty to which the person would have been liable if the suspension had not been in place.
false
Os yw’r person yn torri’r cytundeb (naill ai drwy fethu â thalu’r dreth sy’n ddyledus pan fo’r cyfnod gohirio’n dod i ben neu drwy fethu â chydymffurfio ag unrhyw amod ar gyfer y gohiriad hwnnw), a bod ACC yn dyroddi hysbysiad i’r person, daw’r person yn agored i unrhyw gosb y byddai’r person wedi bod yn agored iddi pe na bai’r taliad wedi ei ohirio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001211
true
If the deferral agreement is further varied the agreement applies until the end of the new agreement.
false
Os caiff y cytundeb gohirio ei amrywio ymhellach mae’r cytundeb yn gymwys hyd ddiwedd y cytundeb newydd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001214
true
Section 124-128 – Penalties under Chapter 2:
false
Adrannau 124-128 – Cosbau o dan Bennod 2:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001215
true
general
false
cyffredinol
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001218
true
Section 124 sets out how certain penalties should interact.
false
Mae adran 124 yn nodi sut y dylai cosbau penodol gydarweithio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001219
true
Where a person is liable to one or more penalties under section 118 to 120, subsection (1) provides that the total amount of those penalties must not exceed the total amount of devolved tax.
false
Pan fo person yn agored i un gosb neu ragor o dan adran 118 i 120, mae is-adran (1) yn darparu na chaiff cyfanswm y cosbau hynny fod yn fwy na chyfanswm y dreth ddatganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001220
true
Subsection (2) provides that where a person is liable to a penalty under Chapter 2 and any other penalty arising in relation to a devolved tax liability (which is determined by the same devolved tax liability) the amount of the penalty under Chapter 2 is to be reduced by the amount of that other devolved tax penalty.
false
Mae is-adran (2) yn darparu, pan fo person yn agored i gosb o dan Bennod 2 ac unrhyw gosb arall sy’n codi mewn perthynas â rhwymedigaeth i dreth ddatganoledig (a bennir gan yr un rwymedigaeth i dreth ddatganoledig), bod swm y gosb o dan Bennod 2 i’w ostwng gan swm y gosb arall honno sy’n ymwneud â threth ddatganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001223
true
Section 125 provides that the WRA may, in special circumstances, reduce a penalty that has been applied due to either a failure to make a tax return or a failure to pay tax on or before the due date.
false
Mae adran 125 yn darparu y caiff ACC, o dan amgylchiadau arbennig, ostwng cosb a osodwyd naill ai oherwydd methiant i ddychwelyd ffurflen dreth neu fethiant i dalu treth ar y dyddiad y mae’n ddyledus neu cyn hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001224
true
The penalty can be remitted, suspended, or reduced following a WRA agreement to compromise with the person liable to the penalty.
false
Caniateir dileu neu ohirio’r gosb neu ostwng y gosb os yw ACC yn cytuno i gyfaddawdu â’r person sy’n agored i’r gosb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001225
true
The special circumstances under which the penalty may be reduced do not include the person‘s ability to pay or by the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
false
Nid yw’r amgylchiadau arbennig pan ganiateir gostwng y gosb yn cynnwys gallu’r person i dalu na’r ffaith bod y posibilrwydd o golli refeniw gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001230
true
24
false
24
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001235
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001237
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001240
true
Section 126 provides that if a person satisfies WRA (or, on appeal, the tribunal), that there is reasonable excuse on the person‘s behalf for a failure to either make a return or make a payment, then the person is not liable to pay a penalty arising from that failure.
false
Os yw person yn bodloni ACC (neu, drwy apêl, y tribiwnlys), bod ganddo esgus rhesymol dros fethiant i naill ai ddychwelyd ffurflen neu wneud taliad, mae adran 126 yn darparu nad yw’r person yn agored i dalu cosb sy’n codi o’r methiant hwnnw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001241
true
The section also clarifies some circumstances in which a reasonable excuse does or does not apply.
false
Mae’r adran hefyd yn egluro rhai amgylchiadau pan fo esgus rhesymol yn gymwys a phan nad yw esgus rhesymol yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001244
true
Where a person is liable to a penalty resulting from this Chapter, Section 127 requires the WRA to assess the penalty and notify the person of the penalty and how it was assessed.
false
Pan fo person yn agored i gosb sy’n deillio o’r Bennod hon, mae adran 127 yn ei gwneud yn ofynnol i ACC asesu’r gosb a hysbysu’r person am y gosb a sut y cafodd ei hasesu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001245
true
The details of the assessment of the penalty by the WRA are also set out in the section.
false
Nodir manylion asesiad ACC o’r gosb yn yr adran hefyd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001246
true
Section 128 requires the WRA to assess penalties within specified time limits.
false
Mae adran 128 yn ei gwneud yn ofynnol i ACC asesu cosbau o fewn terfynau amser penodedig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001249
true
Sections 129-132 – Penalties for inaccuracies in documents
false
Adrannau 129-132 – Cosbau am anghywirdebau mewn dogfennau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001252
true
Section 129 provides that a person is liable to a penalty where they submit certain documents to WRA which contain an inaccuracy, subject to two conditions being met.
false
Mae adran 129 yn darparu bod person yn agored i gosb pan fo’n cyflwyno dogfennau penodol i ACC sy’n cynnwys anghywirdeb, cyn belled â bod dau amod yn cael eu bodloni.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001253
true
The first condition is that the inaccuracy amounts or leads to either an understatement of the tax liability, a false or inflated statement of a loss or a false or inflated claim for relief or repayment of tax.
false
Yr amod cyntaf yw bod yr anghywirdeb yn gyfystyr â naill ai danddatganiad o’r rhwymedigaeth i dreth, ddatganiad ffug neu ormodol o golled neu hawliad ffug neu ormodol am ymwared neu ad-daliad treth, neu’n arwain at hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001254
true
The second condition is that in the WRA‘s judgement the inaccuracy is either deliberate or careless on the part of the person submitting the document (who may be the taxpayer or someone else acting for the taxpayer or who is required to give a document to WRA, for example following an information notice issued under Part 4).
false
Yr ail amod yw bod yr anghywirdeb, ym marn ACC, naill ai’n fwriadol neu’n ddiofal ar ran y person sy’n cyflwyno’r ddogfen (a allai fod y trethdalwr neu rywun sy’n gweithredu ar ran y trethdalwr neu y mae’n ofynnol iddo roi dogfen i ACC, yn dilyn hysbysiad gwybodaeth a ddyroddwyd o dan Ran 4 er enghraifft).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001255
true
A penalty is payable for each error.
false
Mae cosb yn daladwy am bob camgymeriad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001256
true
The documents caught by this penalty will be specified in tax specific legislation.
false
Pennir y dogfennau y bydd y gosb hon yn berthnasol iddynt mewn deddfwriaeth ar gyfer trethi penodol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001259
true
Section 130 specifies the penalty amount for a deliberate and for a careless inaccuracy, which is calculated as a percentage of the “potential lost revenue” as defined in section 134.
false
Mae adran 130 yn pennu swm y gosb am anghywirdeb bwriadol ac am anghywirdeb diofal, a gyfrifir fel canran o’r “refeniw posibl a gollir” fel y’i diffinnir yn adran 134.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001262
true
Section 131 empowers the WRA, to suspend all or part of a penalty to which a person is liable to under section 129 as a result of submitting a document to the WRA containing an error and which is due to carelessness.
false
Mae adran 131 yn rhoi’r p*er i ACC ohirio cosb gyfan neu ran o gosb y mae person yn agored iddi o dan adran 129 o ganlyniad i gyflwyno dogfen i ACC sy’n cynnwys camgymeriad diofal.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001263
true
When exercising this power, WRA must issue a notice to the person liable to the penalty, which must specify what part of the penalty is being suspended, and set a period of suspension not exceeding two years and the conditions of suspension with which the person must comply.
false
Pan fo’n arfer y p*er hwn, rhaid i ACC ddyroddi hysbysiad i’r person sy’n agored i’r gosb, a rhaid i hwnnw bennu pa ran o’r gosb sy’n cael ei gohirio, a gosod cyfnod gohirio nad yw’n hwy na 2 flynedd a’r amodau gohirio y mae’n rhaid i’r person gydymffurfio â hwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001264
true
WRA may suspend all or part of a penalty only if compliance with a condition of suspension would help the person to avoid liability to further penalties incurred for careless inaccuracy.
false
Ni chaiff ACC ohirio cosb gyfan neu ran o gosb oni fyddai cydymffurfio ag amod gohiriad yn helpu’r person i osgoi rhwymedigaeth i gosbau pellach am anghywirdeb diofal.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001265
true
On the expiry of the period of suspension, the suspended penalty (all or part) is cancelled if WRA is satisfied that the conditions are met, otherwise the suspended period (all or part) becomes payable.
false
Pan ddaw’r cyfnod gohirio i ben, caiff y gosb a ohiriwyd (y gosb gyfan neu ran ohoni) ei chanslo os yw ACC wedi ei fodloni y cydymffurfiwyd â’r amodau; fel arall, daw’r gosb a ohiriwyd (y gosb gyfan neu ran ohoni) yn daladwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001266
true
A suspended penalty becomes payable where the person becomes liable for another devolved tax penalty during the period of a suspension.
false
Daw cosb a ohiriwyd yn daladwy os yw’r person yn dod yn agored i gosb arall am dreth ddatganoledig yn ystod y cyfnod gohirio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001269
true
Section 132 provides that a person (A) is liable to a penalty where another person (B) submits a document to WRA containing an inaccuracy, and that inaccuracy is attributable to A either deliberately supplying B with false information or deliberately withholding information from them with the intention of creating an inaccuracy.
false
Mae adran 132 yn darparu bod person (A) yn agored i gosb pan fo person arall (B) yn cyflwyno dogfen i ACC sy’n cynnwys anghywirdeb, a bod yr anghywirdeb hwnnw i’w briodoli i’r ffaith bod A naill ai wedi darparu gwybodaeth ffug i B yn fwriadol neu wedi atal gwybodaeth rhagddo yn fwriadol gyda’r bwriad o greu anghywirdeb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001270
true
Where this happens and there is either an understatement in the tax liability or a false or inflated claim for loss or repayment of tax, A is liable to pay a penalty which is 100% of the “potential lost revenue”.
false
Pan fo hynny’n digwydd a bod naill ai danddatganiad o rwymedigaeth i dreth neu hawliad ffug neu ormodol am golled neu ad-daliad o dreth, mae A yn agored i dalu cosb sy’n 100% o’r “refeniw posibl a gollir”.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001271
true
For example a taxpayer who deliberately gives an inaccurate document to his or her agent would be caught by this penalty when the agent then submits the inaccurate document to WRA on the taxpayer’s behalf.
false
Er enghraifft, byddai trethdalwr sy’n rhoi dogfen anghywir yn fwriadol i’w asiant yn dod yn agored i’r gosb hon pan fo’r asiant yn cyflwyno’r ddogfen anghywir i ACC ar ran y trethdalwr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001287
true
The agent may also be liable under section 129 and whether the agent acted deliberately or carelessly would depend on the facts of the case.
false
Gallai’r asiant fod yn agored i gosb hefyd o dan adran 129, a byddai’r cwestiwn o ba un a weithredodd yr asiant yn fwriadol neu’n ddiofal yn dibynnu ar ffeithiau’r achos.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001290
true
Section 133 – Penalty for failure to notify under-assessment or under-determination
false
Adran 133 – Cosb am fethu â hysbysu ynghylch tanasesiad neu danddyfarniad
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001293
true
This section provides that a penalty is payable by a person where an assessment issued by the WRA (as defined under section 56) understates the tax liability and the person has failed to take reasonable steps to inform the WRA of that fact within 30 days of receiving the under-assessment.
false
Mae’r adran hon yn darparu bod cosb yn daladwy gan berson pan fo asesiad a ddyroddir gan ACC (fel y’i diffinnir o dan adran 56) yn tanddatgan rhwymedigaeth i dreth, a bod y person wedi methu â chymryd camau rhesymol i hysbysu ACC am y ffaith honno o fewn 30 o ddiwrnodau i dderbyn y tanasesiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001294
true
The WRA must consider whether the person knew, or should have known, about the under-assessment and what steps it would have been reasonable to take to notify the WRA.
false
Rhaid i ACC ystyried a wyddai’r person am y tanasesiad, neu a ddylai fod wedi gwybod amdano, a pha gamau y byddai wedi bod yn rhesymol iddo eu cymryd i hysbysu ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001295
true
References to a WRA assessment include a WRA determination (as defined under section 52).
false
Mae’r cyfeiriadau at asesiad ACC yn cynnwys dyfarniad ACC (fel y’i diffinnir o dan adran 52).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001296
true
The penalty amount payable is 30% of the potential lost revenue.
false
Swm y gosb sy’n daladwy yw 30% o’r refeniw posibl a gollir.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001297
true
Potential lost revenue is defined in section 134.
false
Diffinnir refeniw posibl a gollir yn adran 134.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001300
true
Sections 134-138 – Potential lost revenue
false
Adrannau 134-138 – Refeniw posibl a gollir
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001303
true
Some penalties are determined as a percentage of the “potential lost revenue”, which is defined by sections 135 to 138.
false
Penderfynir ar rai cosbau fel canran o’r “refeniw posibl a gollir”, a ddiffinnir yn adrannau 135 i 138.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001306
true
Section 135 provides the “normal rule” for the calculation of potential lost revenue as the additional amount payable (either to or from WRA) in respect of tax as a result of correcting an inaccuracy or under-assessment.
false
Mae adran 135 yn darparu’r “rheol arferol” ar gyfer cyfrifo refeniw posibl a gollir, sef y swm ychwanegol sy’n daladwy (naill ai i ACC neu gan ACC) mewn cysylltiad â threth o ganlyniad i gywiro anghywirdeb neu danasesiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001309
true
Where a person is liable to a penalty under section 129 for more than one inaccuracy, section 136 provides that if a calculation of potential lost revenue depends on the order in which inaccuracies are corrected then careless inaccuracies are to be corrected before deliberate inaccuracies.
false
Pan fo person yn agored i gosb o dan adran 129 am fwy nag un anghywirdeb, mae adran 136 yn darparu, os yw cyfrifiad o’r refeniw posibl a gollir yn dibynnu ar y drefn y caiff yr anghywirdebau eu cywiro, bod anghywirdebau diofal i’w cywiro cyn anghywirdebau bwriadol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001310
true
In calculating potential lost revenue, account is to be taken of any overstatement in a document given by the same person in the same tax period.
false
Wrth gyfrifo refeniw posibl a gollir, rhaid rhoi ystyriaeth i unrhyw orddatganiad mewn dogfen a roddwyd gan yr un person yn yr un cyfnod treth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001313
true
When calculating potential lost revenue in respect of a document given by or on behalf of a person, no account will be taken of a potential overpayment by another person except where specifically allowed for in any enactment.
false
Wrth gyfrifo refeniw posibl a gollir mewn cysylltiad â dogfen a roddir gan berson, neu ar ei ran, ni chaiff gordaliad posibl gan berson arall ei ystyried, ac eithrio pan ganiateir hynny yn benodol mewn unrhyw ddeddfiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001314
true
The section also provides the meaning of understatement and overstatement.
false
Mae’r adran hefyd yn rhoi ystyr tanddatganiad a gorddatganiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001317
true
Section 137 provides that where an inaccuracy has the result of a loss being recorded wholly for the purpose of reducing the amount of devolved tax payable then the normal rule for calculating potential lost revenue (provided by section 135) will apply.
false
Mae adran 137 yn darparu, pan fo anghywirdeb yn arwain at gofnodi colled yn gyfan gwbl at ddiben gostwng swm y dreth ddatganoledig sy’n daladwy, yna bydd y rheol arferol ar gyfer cyfrifo refeniw posibl a gollir (a ddarperir gan adran 135) yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001318
true
Subsection (2) provides that where an inaccuracy has the result of a loss being recorded partially for the purpose of reducing the amount of tax payable then potential lost revenue will be calculated:
false
Mae is-adran (2) yn darparu, pan fo anghywirdeb yn arwain at gofnodi colled yn rhannol at ddiben gostwng swm y dreth sy’n daladwy, yna cyfrifir y refeniw posibl a gollir:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001319
true
a) with reference to the part of the loss used to reduce the amount of tax payable;
false
a) gan gyfeirio at y rhan o’r golled a ddefnyddiwyd i ostwng swm y dreth sy’n daladwy;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001320
true
and b) 10% of the loss that has not been used to reduce the amount of tax payable.
false
a b) 10% o’r golled nas defnyddiwyd i ostwng swm y dreth sy’n daladwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001321
true
This applies where no loss would have been recorded apart from the inaccuracy and also to where a different loss would have been recorded because of the inaccuracy.
false
Mae hyn yn gymwys pan na fyddai unrhyw golled wedi ei chofnodi oni bai am yr anghywirdeb a hefyd pan fyddai swm gwahanol o golled wedi ei gofnodi o ganlyniad i’r anghywirdeb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001322
true
Where the nature of the loss, or the person’s circumstances, means there is no reasonable prospect of the loss being used to reduce a tax liability of any person, there will be no penalty.
false
Pan fo natur y golled, neu amgylchiadau’r person, yn golygu nad oes unrhyw obaith rhesymol y defnyddir y golled i ostwng rhwymedigaeth unrhyw berson i dreth, ni fydd unrhyw gosb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001327
true
26
false
26
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001332
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001334
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001337
true
Section 138 provides that where an inaccuracy results in an amount of tax being declared later than it should have been, the potential lost revenue is 5% of the delayed tax for each year of the delay.
false
Mae adran 138 yn darparu, pan fo anghywirdeb yn arwain at ddatgan swm o dreth yn hwyrach nag y dylid, mai’r refeniw posibl a gollir yw 5% o’r dreth oediedig am bob blwyddyn o’r oedi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001338
true
If the delay is less than one year then the potential lost revenue is a percentage equivalent to 5% per year for each separate period of delay.
false
Os yw’r oedi am gyfnod o lai na blwyddyn yna mae’r refeniw posibl a gollir yn ganran sy’n cyfateb i 5% y flwyddyn ar gyfer pob cyfnod o oedi ar wahân.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001339
true
This section does not apply to cases where the inaccuracy gives rise to a loss wrongly recorded or quantified (see section 137).
false
Nid yw’r adran hon yn gymwys i achosion pan fo’r anghywirdeb yn arwain at gofnodi neu faintioli colled yn anghywir (gweler adran 137).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001342
true
Section 139-141 – Penalties under Chapter 3:
false
Adrannau 139-141 – Cosbau o dan Bennod 3:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001343
true
general
false
cyffredinol
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001346
true
Section 139 provides for WRA to be able to reduce a penalty under this Chapter.
false
Mae adran 139 yn darparu y caiff ACC ostwng cosb o dan y Bennod hon.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001347
true
This applies only where a person discloses information to WRA about an inaccuracy, a supply of false information, the withholding of information, or a failure to disclose an under-assessment which is relevant to a person’s liability to a devolved tax.
false
Nid yw hyn ond yn gymwys pan fo person yn datgelu gwybodaeth i ACC ynghylch anghywirdeb, bod gwybodaeth ffug wedi ei darparu neu wybodaeth wedi ei hatal, neu fethiant i ddatgelu tanasesiad sy’n berthnasol i rwymedigaeth person i dreth ddatganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001348
true
Any reductions applied may reflect whether or not the disclosure was unprompted (where the person has no reason to believe that WRA is or is about to discover the information) and also the quality (timing, nature and extent) of the information disclosed.
false
Caiff unrhyw ostyngiadau a roddir adlewyrchu a oedd y datgeliad yn ddigymell (pan nad oes gan y person unrhyw reswm i gredu bod ACC wedi darganfod neu ar fin darganfod yr wybodaeth) ai peidio, a hefyd ansawdd (amseriad, natur a graddau) yr wybodaeth a ddatgelwyd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001351
true
Section 140 provides that WRA may in special circumstances reduce a penalty that has been applied due to sections 129, 132 or 133.
false
Mae adran 140 yn darparu y caiff ACC, o dan amgylchiadau arbennig, ostwng cosb a osodwyd o ganlyniad i adrannau 129, 132 neu 133.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001352
true
The penalty can be suspended, remitted entirely or reduced following WRA agreeing a compromise with the taxpayer in relation to the penalty proceedings.
false
Caniateir gohirio cosb, ei dileu yn llwyr neu ei gostwng os yw ACC yn cytuno ar gyfaddawd â’r trethdalwr mewn perthynas â’r gosb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001353
true
The special circumstances under which the penalty may be reduced cannot be related to the person‘s ability to pay or by the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another person.
false
Ni chaiff yr amgylchiadau arbennig y caniateir gostwng y gosb oddi tanynt ymwneud â gallu’r person i dalu na’r ffaith bod y posibilrwydd o golli refeniw gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001356
true
Section 141 provides that where a person becomes liable for a penalty due to sections 129, 132 or 133, WRA must assess the penalty, notify the person that a penalty has been incurred, and state in the notice the period or transaction against which the penalty is assessed.
false
Mae adran 141 yn darparu, pan fo person yn dod yn agored i gosb o ganlyniad i adrannau 129, 132 neu 133, bod rhaid i ACC asesu’r gosb, hysbysu’r person fod cosb wedi ei gosod, a datgan yn yr hysbysiad ar gyfer pa gyfnod neu drafodiad yr asesir y gosb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001357
true
Subsection (3) and (4) sets out the time limits for the assessment of penalties under sections 129, 132 or 133.
false
Mae is-adran (3) a (4) yn nodi’r terfynau amser ar gyfer asesu cosbau o dan adrannau 129, 132 neu 133.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001360
true
Section 142 - Interpretation
false
Adran 142 - Dehongli
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001363
true
This section defines various expressions used in this Chapter, including ― “giving a document to WRA”, “making a tax return”, “a loss” and “action”.
false
Mae’r adran hon yn diffinio ymadroddion amrywiol a ddefnyddir yn y Bennod hon, gan gynnwys ― “rhoi dogfen i ACC”, “dychwelyd ffurflen dreth”, “colled” a “gweithred”.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001366
true
Sections 143-145 – Penalty for failure to keep and preserve records in connection with tax returns and claims
false
Adrannau 143-145 – Cosb am fethu â chadw cofnodion mewn cysylltiad â ffurflenni a hawliadau treth a’u storio’n ddiogel
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001369
true
Section 143 provides for a penalty of a maximum of £3,000 for failure to keep and preserve records in compliance with section 38 or 69, with the exception that no penalty is incurred if other documentary evidence can show the same information.
false
Mae adran 143 yn darparu ar gyfer cosb o hyd at £3,000 am fethu â chadw cofnodion a’u storio’n ddiogel yn unol ag adran 38 neu 69, gyda’r eithriad nad yw unrhyw gosb i’w thalu os gall tystiolaeth ddogfennol arall ddangos yr un wybodaeth.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001370
true
It will be for WRA to decide the level of penalty (up to the £3,000 maximum) in each case.
false
Mater i ACC fydd penderfynu ar lefel y gosb (hyd at yr uchafswm o £3,000) ym mhob achos.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001373
true
Section 144 provides for a person not being liable to a penalty under section 143 if the person satisfies WRA (or, on appeal, the tribunal) that there is a reasonable excuse for the failure.
false
Mae adran 144 yn darparu nad yw person yn agored i gosb o dan adran 143 os yw’r person yn bodloni ACC (neu, drwy apêl, y tribiwnlys) bod esgus rhesymol dros y methiant.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001374
true
The section defines some circumstances which would not be accepted as a reasonable excuse.
false
Mae’r adran yn diffinio rhai amgylchiadau na fyddent yn cael eu derbyn fel esgus rhesymol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001377
true
Section 145 requires the WRA to assess the penalty and issue a notice to the liable person within a specified time period.
false
Mae adran 145 yn ei gwneud yn ofynnol i ACC asesu’r gosb a dyroddi hysbysiad i’r person sy’n agored iddi o fewn cyfnod penodedig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001382
true
27
false
27
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001387
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001389
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001392
true
Sections 146-153 – Penalties relating to investigations
false
Adrannau 146-153 – Cosbau sy’n ymwneud ag ymchwiliadau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001395
true
175.
false
175.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001396
true
Section 146 provides that a person is liable to a penalty of £300 where that person:
false
Mae adran 146 yn darparu bod person yn agored i gosb o £300 pan fo’r person hwnnw:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001399
true
fails to comply with an information notice (as defined in section 83);
false
yn methu â chydymffurfio â hysbysiad gwybodaeth (fel y’i diffinnir yn adran 83);
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001402
true
deliberately obstructs the WRA in the course of an inspection approved by the tribunal;
false
yn rhwystro ACC yn fwriadol yn ystod ymchwiliad a gymeradwywyd gan y tribiwnlys;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001405
true
deliberately obstructs WRA in the course of exercising powers under section 113(3);
false
yn rhwystro ACC yn fwriadol wrth iddo arfer pwerau o dan adran 113(3));
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001406
true
or
false
neu
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001409
true
fails to comply with a reasonable request for assistance under section 113(5).
false
yn methu â chydymffurfio â chais rhesymol am gymorth o dan adran 113(5).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001412
true
176.
false
176.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001413
true
Subsection (3) provides that failing to comply with an information notice includes concealing, destroying or disposing of a document even where this would be an offence under section 114 or 115.
false
Mae is-adran (3) yn darparu bod methu â chydymffurfio â hysbysiad gwybodaeth yn cynnwys celu, difa neu gael gwared â dogfen hyd yn oed pan fyddai hynny’n drosedd o dan adran 114 neu 115.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001414
true
If a person was convicted under those sections section 155 prevents the person from incurring a penalty for the same act but the penalty is available as a sanction if no criminal conviction is pursued.
false
Os cafodd person ei gollfarnu o dan yr adrannau hynny mae adran 155 yn atal y person rhag bod yn agored i gosb am yr un weithred, ond mae’r gosb ar gael fel sancsiwn os na fwrir ymlaen â chollfarn droseddol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001417
true
177.
false
177.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001418
true
Section 147 provides that a person is liable to a further daily penalty of up to £60 for each subsequent day the failure or obstruction continues after notice of that penalty has been issued by WRA.
false
Mae adran 147 yn darparu bod person yn agored i gosb ddyddiol bellach o hyd at £60 am bob diwrnod dilynol y mae’r methiant neu’r rhwystr yn parhau ar ôl i ACC ddyroddi hysbysiad am y gosb honno.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001419
true
A person is not liable to a daily penalty where the person fails to respond to a notice issued by WRA under section 93 which requires the contact details for debtors.
false
Nid yw person yn agored i gosb ddyddiol pan fo’r person yn methu ag ymateb i hysbysiad a ddyroddir gan ACC o dan adran 93 sy’n ei gwneud yn ofynnol rhoi manylion cyswllt dyledwyr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001420
true
Subsection (2)(b) prevents a daily penalty from accruing while a review or appeal is taking place.
false
Mae is-adran (2)(b) yn atal cosb ddyddiol rhag cronni tra bo adolygiad yn cael ei gynnal neu apêl yn cael ei chynnal.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001423
true
178.
false
178.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001424
true
Section 148 provides that a person is not liable to a penalty under section 146 or 147 if the WRA allows them further limited time to correct the failure and the person then does so.
false
Mae adran 148 yn darparu nad yw person yn agored i gosb o dan adran 146 neu 147 os yw ACC yn caniatáu cyfnod pellach cyfyngedig iddo gywiro’r methiant, a bod y person yn gwneud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001425
true
Section 149 also provides for a person not being liable to a penalty under section 146 or 147 if the person satisfies WRA (or, on appeal the tribunal) that there is reasonable excuse.
false
Mae adran 149 hefyd yn darparu nad yw person yn agored i gosb o dan adran 146 neu 147 os yw’r person yn bodloni ACC (neu, drwy apêl, y tribiwnlys) fod esgus rhesymol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001426
true
The section defines some circumstances which would not be accepted as reasonable excuse.
false
Mae’r adran yn diffinio rhai amgylchiadau na fyddent yn cael eu derbyn fel esgus rhesymol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001429
true
179.
false
179.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001430
true
Where a person has been liable to the daily default penalty under section 147 for more than 30 days and the failure or obstruction continues, section 150 provides for the WRA to make an application to the tribunal for an increase in the daily penalty.
false
Pan fo person wedi bod yn agored i’r gosb ddiofyn ddyddiol o dan adran 147 am fwy na 30 o ddiwrnodau a bod y methiant neu’r rhwystr yn parhau, mae adran 150 yn darparu y caiff ACC wneud cais i’r tribiwnlys am gynnydd yn y gosb ddyddiol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001431
true
Before making an application, WRA must tell the person responsible for the failure or obstruction that an application may be made.
false
Cyn gwneud cais, rhaid i ACC ddweud wrth y person sy’n gyfrifol am y methiant neu’r rhwystr y caniateir gwneud cais.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001432
true
On hearing the application, the tribunal may approve an increased amount up to a maximum of £1,000 for each applicable day and must have regard to factors including the likely cost of complying with the notice and the benefits to the person or anyone else arising from the non-compliance.
false
Pan fo’n gwrando’r achos ar y cais, caiff y tribiwnlys gymeradwyo swm uwch o hyd at £1,000 ar gyfer pob diwrnod cymwys a rhaid iddo roi sylw i ffactorau sy’n cynnwys cost debygol cydymffurfio â’r hysbysiad a’r buddiannau i’r person neu i unrhyw un arall sy’n deillio o beidio â chydymffurfio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001433
true
If the tribunal approves the request, the WRA must issue a notice to the person and state the day when the increased daily penalty would apply.
false
Os yw’r tribiwnlys yn cymeradwyo’r cais, rhaid i ACC ddyroddi hysbysiad i’r person a datgan o ba ddiwrnod y bydd y gosb ddyddiol uwch yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001438
true
28
false
28
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001443
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001445
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001448
true
Section 151 makes provision that, where certain criteria apply, a person can be made liable for an additional penalty whose amount is decided by the Upper Tribunal.
false
Mae adran 151 yn darparu y gellir gwneud person yn agored i gosb atodol o swm y bydd yr Uwch Dribiwnlys yn penderfynu arno, pan fo meini prawf penodol yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001449
true
The criteria are that:
false
Y meini prawf yw:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001450
true
a person is liable to a penalty under section 146;
false
bod person yn agored i gosb o dan adran 146;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001451
true
the failure or obstruction continues;
false
bod y methiant neu’r rhwystr yn parhau;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001452
true
the WRA believes that the amount of tax the person has paid or is likely to pay is significantly less than it would have been if they had complied;
false
bod ACC yn credu bod swm y dreth y mae’r person wedi ei dalu neu’n debygol o’i dalu yn sylweddol is na’r hyn y byddai wedi bod pe byddai wedi cydymffurfio;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001453
true
the WRA makes an application to the Upper Tribunal for an additional penalty to be imposed;
false
bod ACC yn gwneud cais i’r Uwch Dribiwnlys i gosb ychwanegol gael ei gosod;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001454
true
and the Upper Tribunal decides it is appropriate to do so.
false
a bod yr Uwch Dribiwnlys yn penderfynu ei bod yn briodol gwneud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001457
true
In deciding the amount of the penalty, the Upper Tribunal must factor in the amount of tax which has not been, or is not likely to be, paid by the person.
false
Wrth benderfynu ar swm y gosb, rhaid i’r Uwch Dribiwnlys ystyried swm y dreth nad yw’r person wedi ei dalu, neu nad yw’n debygol o’i dalu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001458
true
Any additional penalty imposed by a decision of the Upper Tribunal against this section is additional to the fixed and daily penalties already applied as a result of a continued failure or obstruction.
false
Mae unrhyw gosb ychwanegol a osodir yn sgil penderfyniad yr Uwch Dribiwnlys o dan yr adran hon yn ychwanegol at y cosbau sefydlog a’r cosbau dyddiol a osodir o ganlyniad i fethiant neu rwystr sy’n parhau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001461
true
Section 152 provides that in certain circumstances a person is liable to a penalty of up to £3,000 if, in the course of complying with an information notice, they submit a document which contains an inaccuracy.
false
Mae adran 152 yn darparu bod person, o dan amgylchiadau penodol, yn agored i gosb o hyd at £3,000 os yw, wrth gydymffurfio â hysbysiad gwybodaeth, yn cyflwyno dogfen sy’n cynnwys anghywirdeb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001462
true
The circumstances are:
false
Yr amgylchiadau hynny yw:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001463
true
if the error is due to careless or deliberate behaviour;
false
os yw’r camgymeriad o ganlyniad i ymddygiad diofal neu fwriadol;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001464
true
if the person is aware of the inaccuracy at the time of submitting the document but fails to tell the WRA;
false
os yw’r person yn ymwybodol o’r anghywirdeb ar yr adeg y cyflwynir y ddogfen ond nad yw’n hysbysu ACC;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001465
true
or if the person discovers the error after submitting the document, but fails to take reasonable steps to inform the WRA.
false
neu os yw’r person yn darganfod y camgymeriad ar ôl cyflwyno’r ddogfen, ond yn methu â chymryd camau rhesymol i hysbysu ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001466
true
Where there is more than one inaccuracy in a document, a penalty is payable for each inaccuracy.
false
Pan fo dogfen yn cynnwys mwy nag un anghywirdeb, mae cosb yn daladwy am bob anghywirdeb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001467
true
It will be for WRA to decide the level of penalty (up to the £3,000 maximum) in each case.
false
Mater i ACC fydd penderfynu ar lefel y gosb (hyd at yr uchafswm o £3,000) ym mhob achos.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001470
true
Where a person becomes liable for a penalty under this Chapter, section 153 requires the WRA to assess the penalty and then notify the person of this.
false
Pan ddaw person yn agored i gosb o dan adran y Bennod hon, mae adran 153 yn ei gwneud yn ofynnol i ACC asesu’r gosb a hysbysu’r person am hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001471
true
The assessment of a penalty under section 146 or 147 must be made within 12 months of the person becoming liable to the penalty, or, where there is a right to appeal against an information notice, 12 months from the end of the appeal period or conclusion of an appeal.
false
Rhaid asesu’r gosb o dan adran 146 neu 147 o fewn 12 mis ar ôl i’r person ddod yn agored i’r gosb neu, pan fo hawl i apelio yn erbyn hysbysiad gwybodaeth, 12 mis ar ôl diwedd y cyfnod apelio neu pan ddaeth apêl i ben.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001472
true
Where a person becomes liable to a penalty under section 150, WRA must undertake an assessment of the penalty every 7 days until the end of the failure that gives rise to the penalty.
false
Pan ddaw person yn agored i gosb o dan adran 150, rhaid i ACC gynnal asesiad o’r gosb bob 7 niwrnod hyd ddiwedd y methiant sy’n arwain at y gosb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001473
true
The assessment of a penalty under section 151 must be made within 12 months of the Upper Tribunal’s decision.
false
Rhaid gwneud yr asesiad o gosb o dan adran 151 o fewn 12 mis i benderfyniad yr Uwch Dribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001474
true
An assessment of a penalty under section 152 must be made within 12 months on the date that the error first came to the attention of WRA and within six years of the date on which the person became liable to the penalty.
false
Rhaid gwneud asesiad o gosb o dan adran 152 o fewn 12 mis i’r dyddiad y daeth y camgymeriad i sylw ACC yn gyntaf ac o fewn 6 mlynedd i’r dyddiad y daeth y person yn agored i’r gosb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001477
true
Section 154 – Payment of penalties
false
Adran 154 – Talu cosbau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001480
true
A penalty under Part 5 must be paid within 30 days of WRA issuing the penalty notice to the person, unless there is a review or appeal in which case section 182 applies, although only in relation to any disputed amount of penalty.
false
Rhaid talu cosb o dan Ran 5 cyn pen 30 o ddiwrnodau i’r diwrnod y dyroddodd ACC yr hysbysiad am y gosb i’r person, oni bai bod adolygiad neu apêl. Os felly, mae adran 182 yn gymwys, ond dim ond mewn cysylltiad ag unrhyw swm o gosb y mae anghydfod yn ei gylch.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001483
true
Sections 155-156 – Supplementary
false
Adrannau 155-156 – Atodol
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001486
true
Section 155 provides that a person is not liable to pay any penalty outlined in the Act if the person has already been convicted of an offence relating to the matter which triggered the penalty.
false
Mae adran 155 yn darparu nad yw person yn agored i dalu unrhyw gosb a amlinellir yn y Ddeddf os yw’r person eisoes wedi ei gollfarnu am drosedd sy’n ymwneud â’r mater a sbardunodd y gosb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001489
true
Section 156 gives the Welsh Ministers a regulation making power to specify the amounts of penalties and the procedure for assessing penalties under Part 5 of the Act.
false
Mae adran 156 yn rhoi’r pŵer i Weinidogion Cymru wneud rheoliadau i bennu symiau’r cosbau a’r weithdrefn ar gyfer asesu cosbau o dan Ran 5 o’r Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001494
true
29
false
29
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001499
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001501
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001504
true
PART 6 - INTEREST
false
RHAN 6 - LLOG
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001507
true
Sections 157-160 – Interest on amounts payable to WRA
false
Adrannau 157-160 – Llog ar symiau sy’n daladwy i ACC
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001510
true
Section 157 provides that interest is payable by a person on devolved tax and related penalties that are not paid before the late payment interest start date.
false
Mae adran 157 yn darparu bod llog yn daladwy gan berson ar dreth ddatganoledig a chosbau cysylltiedig nad ydynt yn cael eu talu cyn dyddiad dechrau’r llog taliadau hwyr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001511
true
Interest is incurred from the late payment interest start date until the tax or penalty is paid.
false
Mae llog yn cronni o ddyddiad dechrau’r llog taliadau hwyr hyd nes y telir y dreth neu’r gosb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001512
true
Subsection (3) states that in a normal case the late payment interest start date is the day after the day the amount of tax or penalty becomes payable.
false
Mae is-adran (3) yn datgan mai dyddiad dechrau’r llog taliadau hwyr, mewn achos arferol, yw’r diwrnod ar ôl y diwrnod y daw’r swm o dreth neu gosb yn daladwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001515
true
Section 158 provides that late payment interest is not payable on late payment interest.
false
Mae adran 158 yn darparu nad yw llog taliadau hwyr yn daladwy ar log taliadau hwyr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001516
true
It also makes clear that when an amount of tax or penalty that is payable is set off against an amount to be repaid to the taxpayer by WRA, the date of that setoff is counted as the date of payment for the purposes of working out when interests stops accruing.
false
Mae hefyd yn egluro, pan fo swm o dreth neu gosb sy’n daladwy yn cael ei osod yn erbyn swm y mae ACC i’w ad-dalu i’r trethdalwr, mai dyddiad y gwrth-gyfrif hwnnw a gaiff ei gyfrif fel y dyddiad talu at ddibenion cyfrifo pryd y mae llog yn gorffen cronni.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001519
true
Section 159 establishes the late payment interest start date where an amount of devolved tax becomes payable in circumstances where an assessment (including a self-assessment or WRA assessment or a determination) has been amended or corrected.
false
Mae adran 159 yn pennu dyddiad dechrau’r llog taliadau hwyr pan fo swm o dreth ddatganoledig yn dod yn daladwy o dan amgylchiadau pan fo asesiad (gan gynnwys hunanasesiad neu asesiad neu ddyfarniad ACC) wedi ei ddiwygio neu ei gywiro.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001522
true
Section 160 establishes the late payment interest start date in circumstances where a person dies before an amount of devolved tax or related penalty becomes payable and the executor or administrator is not able to pay the amount until probate or letters of administration or another equivalent document is resolved.
false
Mae adran 160 yn pennu dyddiad dechrau’r llog taliadau hwyr o dan amgylchiadau pan fo person yn marw cyn i swm o dreth ddatganoledig, neu gosb gysylltiedig, ddod yn daladwy ac nad yw’r ysgutor neu’r gweinyddwr yn gallu talu’r swm hyd nes y ceir profiant neu lythyrau gweinyddu neu ddogfen gyfatebol arall.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001523
true
Late payment interest will start from the later of the standard late payment interest start date, or 30 days after the grant of probate or letters of administration.
false
Bydd llog taliadau hwyr yn dechrau o ddyddiad dechrau safonol y llog taliadau hwyr, neu 30 o ddiwrnodau ar ôl grant profiant neu gael llythyrau gweinyddu, pa un bynnag sydd hwyraf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001526
true
Sections 161-162 – Interest on amounts payable by WRA
false
Adrannau 161-162 – Llog ar symiau sy’n daladwy gan ACC
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001529
true
Section 161 provides that interest is payable by WRA on any repayment of devolved tax, repayment of any amount lodged with WRA in respect of anticipated tax payable, repayment of penalties or repayment of interest (on either tax or penalties).
false
Mae adran 161 yn darparu bod llog yn daladwy gan ACC ar unrhyw ad-daliad o dreth ddatganoledig, ad-daliad o unrhyw swm a roddwyd yng ngofal ACC mewn perthynas â threth y rhagwelwyd y byddai’n daladwy, ad-daliad o gosbau neu ad-daliad llog (ar naill ai dreth neu gosbau).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001530
true
Where a repayment is made on or after the repayment interest start date, interest will be added to the amount to be repaid.
false
Pan wneir ad-daliad ar ddyddiad dechrau’r llog ad-daliadau, neu wedi hynny, ychwanegir llog at y swm sydd i’w ad-dalu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001533
true
Section 162 makes supplementary provision regarding repayment interest, including making clear that interest under section 161 is not payable when a court orders the repayment and the court may include interest in the order for repayment.
false
Mae adran 162 yn gwneud darpariaeth atodol ynghylch llog ad-daliadau. Mae hynny’n cynnwys egluro nad yw llog o dan adran 161 yn daladwy pan fo llys yn gorchymyn yr ad-daliad, ac y caiff y llys gynnwys llog yn y gorchymyn ad-dalu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001534
true
It also makes clear that when an amount to be repaid to the taxpayer by WRA is set off against an amount of tax or penalty that is payable by the taxpayer, the date of that set-off is counted as the date of payment of the repayment for the purposes of working out when interests stops accruing.
false
Mae hefyd yn egluro, pan fo swm sydd i’w ad-dalu i’r trethdalwr gan ACC yn cael ei osod yn erbyn swm o dreth neu gosb sy’n daladwy gan y trethdalwr, mai’r dyddiad y gwneir hynny sy’n cael ei gyfrif fel dyddiad talu’r ad-daliad at ddibenion cyfrifo pryd y mae llog yn gorffen cronni.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001537
true
Sections 163 – Rates of late payment interest and repayment interest
false
Adran 163 – Cyfraddau llog taliadau hwyr a llog ad-daliadau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001540
true
This section provides the Welsh Ministers with the power to specify the rates of late payment interest and repayment interest to be paid.
false
Mae’r adran hon yn rhoi’r pŵer i Weinidogion Cymru bennu cyfraddau’r llog taliadau hwyr a’r llog ad-daliadau sydd i’w talu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001541
true
Different rates may be set for different purposes.
false
Caniateir gosod cyfraddau gwahanol at ddibenion gwahanol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001542
true
The Welsh Ministers may set out in regulations the circumstances where a rate of interest can be changed and from when a change to the rate of interest will apply.
false
Caiff Gweinidogion Cymru nodi mewn rheoliadau o dan ba amgylchiadau y caniateir newid cyfradd llog ac o ba bryd y bydd newid i gyfradd llog yn gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001547
true
30
false
30
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001552
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001554
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001557
true
PART 7 – PAYMENT AND ENFORCEMENT
false
RHAN 7 – TALU A GORFODI
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001559
true
Sections 164-168 – Payment and certification of debt
false
Adrannau 164-168 – Talu ac ardystio dyled
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001562
true
Section 164 defines a “relevant amount” for the purposes of this Part as meaning payments of amounts of devolved tax or interest on it, penalties or interest on penalties relating to devolved tax.
false
Mae adran 164 yn diffinio “swm perthnasol” at ddibenion y Rhan hon fel taliadau o symiau o drethi datganoledig neu log arnynt, cosbau neu log ar gosbau sy’n ymwneud â threthi datganoledig.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001563
true
Sections 165 and 166 then provide that any relevant amount that becomes payable is payable to WRA and requires WRA to provide a receipt upon payment of devolved tax if requested to do so.
false
Mae adrannau 165 a 166 yn darparu bod unrhyw swm perthnasol sy’n dod yn daladwy yn daladwy i ACC ac yn ei gwneud yn ofynnol i ACC ddarparu derbynneb pan delir treth ddatganoledig os gofynnir iddo wneud hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001566
true
Section 167 provides the Welsh Ministers with a power to make regulations specifying that a fee is to be paid if an amount of tax, penalty or interest is paid by a particular method of payment that will be set out in the regulations (such as a credit card).
false
Mae adran 167 yn rhoi’r p*er i Weinidogion Cymru wneud rheoliadau sy’n pennu bod ffi i’w thalu os telir swm o dreth, cosb neu log drwy ddull talu penodol a fydd wedi ei nodi yn y rheoliadau (megis cerdyn credyd).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001567
true
The regulations will specify the amount of the fee in particular circumstances and may make provision about the time and manner in which the fee must be paid.
false
Bydd y rheoliadau’n pennu swm y ffi o dan amgylchiadau penodol a chaiff wneud darpariaeth ynghylch pryd a sut y mae’n rhaid talu’r ffi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001570
true
Section 168 provides that a certificate from WRA stating that a sum owed to it has not been paid is evidence of the debt.
false
Mae adran 168 yn darparu bod tystysgrif gan ACC sy’n datgan nad yw swm sy’n ddyledus iddo wedi ei dalu yn dystiolaeth o’r ddyled.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001571
true
Therefore in any court proceedings about the debt, if WRA can present such a certificate, the onus will be on the debtor to prove that the amount is not actually owed to WRA.
false
Mewn unrhyw achos llys ynghylch y ddyled, felly, os gall ACC gyflwyno tystysgrif o’r fath, mater i’r dyledwr fydd profi nad yw’r swm yn ddyledus i ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001574
true
Sections 169-170 – Recovery
false
Adrannau 169-170 – Adennill
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001577
true
Section 169 provides for unpaid tax or penalties below £2,000 to be recoverable in the magistrates’ court as a civil debt.
false
Mae adran 169 yn darparu bod trethi neu gosbau nas talwyd o lai na £2,000 yn adenilladwy fel dyled sifil yn llys yr ynadon.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001578
true
This is without prejudice to other recovery or enforcement mechanisms that may be at WRA’s disposal (for example through the County Court or High Court).
false
Nid yw hyn yn rhagfarnu unrhyw ddulliau adennill neu orfodi eraill a allai fod ar gael i ACC (drwy’r Llys Sirol neu’r Uchel Lys, er enghraifft).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001579
true
The Welsh Ministers may by regulations increase this amount.
false
Caiff Gweinidogion Cymru gynyddu’r swm hwn drwy reoliadau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001582
true
If a person does not pay the WRA a sum that is due (tax, penalty or interest), section 170 provides for the WRA to recover the sum by taking and selling goods owned by the person using the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.
false
Os nad yw person yn talu swm sy’n ddyledus (treth, cosb neu log) i ACC, mae adran 170 yn darparu y caiff ACC adennill y swm drwy atafaelu a gwerthu nwyddau y mae’r person yn berchen arnynt gan ddefnyddio’r weithdrefn sydd yn Atodlen 12 i Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001585
true
PART 8 - REVIEWS AND APPEALS
false
RHAN 8 – ADOLYGIADAU AC APELAU
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001587
true
Sections 172 –Appealable decisions
false
Adran 172 – Penderfyniadau apeliadwy
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001590
true
Section 172 gives a person to whom an appealable decision applies a right to ask WRA to review a decision and a right to make an appeal to the tribunal and sets out which decisions of WRA are to be classed as appealable decisions.
false
Mae adran 172 yn rhoi hawl i berson y mae penderfyniad apeliadwy yn gymwys iddo ofyn i ACC adolygu penderfyniad, a hawl i apelio i’r tribiwnlys, ac yn nodi pa benderfyniadau gan ACC sydd i’w trin fel penderfyniadau apeliadwy.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001591
true
Subsection (3) lists those decisions which are carved out of subsection (2) so as to make them non appealable (including, a decision to issue a notice of enquiry (but the conclusions of an enquiry are appealable) and a decision to issue a taxpayer notice, or include a particular requirement in such a notice (which must have the prior approval of the tribunal).
false
Mae is-adran (3) yn rhestru’r penderfyniadau hynny a hepgorir o is-adran (2), sy’n golygu na ellir apelio yn eu herbyn, gan gynnwys penderfyniad i ddyroddi hysbysiad ymholiad (ond caniateir apelio yn erbyn casgliadau ymholiad) a phenderfyniad i ddyroddi hysbysiad trethdalwr, neu gynnwys gofyniad penodol mewn hysbysiad o’r fath (y mae’n rhaid i’r tribiwnlys ei gymeradwyo ymlaen llaw).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001592
true
Subsection (4) removes the right to request a review of a decision to issue an information notice where the tribunal has already approved it (this avoids WRA being able to change a decision of the tribunal).
false
Mae is-adran (4) yn dileu’r hawl i ofyn am adolygiad o benderfyniad i ddyroddi hysbysiad gwybodaeth pan fo’r tribiwnlys eisoes wedi cymeradwyo’r penderfyniad (sy’n atal ACC rhag gallu newid penderfyniad y tribiwnlys).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001593
true
Subsection (5) limits the grounds on which a review or appeal can be based in relation to information notices so that the grounds of appeal are consistent with the grounds on which such a notice may be issued in the first place.
false
Mae is-adran (5) yn cyfyngu ar y seiliau ar gyfer adolygiad neu apêl, mewn perthynas â hysbysiadau gwybodaeth, fel bod y seiliau ar gyfer apêl yn gyson â’r hyn y gellir dyroddi hysbysiad o’r fath ar ei sail yn y lle cyntaf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001594
true
The Welsh Ministers have a regulation making power at subsection (7) to add, vary or remove a decision from either of the lists of appealable or non-appealable decisions in subsections (2) and (3) or to make provision about the grounds on which an appeal or review of a decision may be based.
false
Mae gan Weinidogion Cymru b*er i wneud rheoliadau, o dan is-adran (7), er mwyn ychwanegu, amrywio, neu ddileu penderfyniad o’r naill neu’r llall o’r rhestrau o benderfyniadau apeliadwy a’r rhai nad ydynt yn apeliadwy yn is-adrannau (2) a (3), neu i wneud darpariaeth ynghylch ar ba seiliau y caniateir gwneud apêl yn erbyn penderfyniad neu adolygiad o benderfyniad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001609
true
Sections 173-177 – Reviews
false
Adrannau 173-177 – Adolygiadau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001612
true
Section 173 requires a request for a review to be made by giving notice to WRA.
false
Mae adran 173 yn ei gwneud yn ofynnol i gais am adolygiad gael ei wneud drwy roi hysbysiad i ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001613
true
Such a request may not be sought where, in relation to the same decision, there is a WRA enquiry in progress, an appeal has been determined or is outstanding or the person has concluded a settlement agreement with the WRA.
false
Ni chaniateir gwneud cais o’r fath os yw’r canlynol yn berthnasol mewn perthynas â’r un penderfyniad: bod ACC yn cynnal ymholiad, bod apêl wedi ei dyfarnu neu’n parhau, neu fod y person wedi ymrwymo i gytundeb setlo gydag ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001616
true
Section 174 sets out a 30-day time limit within which a person must give a notice of request and the day on which this period begins will differ, according to which of the circumstances provided for in this section apply.
false
Mae adran 174 yn pennu terfyn amser o 30 o ddiwrnodau y mae’n rhaid i berson roi hysbysiad am gais o’i fewn. Bydd y diwrnod y bydd y cyfnod hwn yn dechrau yn amrywio, gan ddibynnu ar ba un o’r amgylchiadau y darperir ar eu cyfer yn yr adran hon sy’n gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001617
true
For example, in many cases, a person will be given 30 days from the issue of a notice informing them of a decision, in accordance with subsection (2)(b).
false
Er enghraifft, mewn sawl achos rhoddir 30 o ddiwrnodau i berson ar ôl dyroddi hysbysiad sy’n ei hysbysu am benderfyniad, yn unol ag is-adran (2)(b).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001618
true
The notice of request that is given to WRA must specify the grounds of the review.
false
Rhaid i’r hysbysiad am gais a roddir i ACC bennu’r seiliau ar gyfer yr adolygiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001621
true
Section 175 allows for a notice of request to be made after the time stipulated at section 174 if the WRA agrees or if the tribunal gives permission.
false
Mae adran 175 yn caniatáu i hysbysiad am gais gael ei wneud ar ôl y cyfnod a bennir yn adran 174 os yw ACC yn cytuno i hynny neu os yw’r tribiwnlys yn rhoi ei ganiatâd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001622
true
The tribunal rules will deal with the procedure for requests to the tribunal to permit a late review.
false
Bydd rheolau’r tribiwnlys yn ymdrin â’r weithdrefn ar gyfer gwneud ceisiadau i’r tribiwnlys ganiatáu adolygiad hwyr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001625
true
Section 176(1) places WRA under a duty to carry out a review of an appealable decision where a notice of request has been made that complies with the preceding review provisions at sections 173-175.
false
Mae adran 176(1) yn gosod dyletswydd ar ACC i gynnal adolygiad o benderfyniad apeliadwy pan fo hysbysiad am gais wedi ei wneud sy’n cydymffurfio â’r darpariaethau blaenorol ar gyfer adolygiadau yn adrannau 173-175.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001626
true
Section 176(2) provides that the review may take such form as appears appropriate to WRA in the circumstances but in deciding what is appropriate, subsection (3) requires WRA to have regard to steps taken before the review by WRA in reaching a decision and any person seeking to resolve disagreement about the decision.
false
Mae adran 176(2) yn darparu y caiff yr adolygiad fod ar unrhyw ffurf a ymddengys yn briodol i ACC o dan yr amgylchiadau, ond wrth benderfynu beth sy’n briodol, mae is-adran (3) yn ei gwneud yn ofynnol i ACC roi sylw i gamau a gymerodd ACC cyn yr adolygiad wrth ddod i benderfyniad, a chan unrhyw berson sy’n ceisio datrys anghytundeb ynghylch y penderfyniad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001629
true
When carrying out its review, WRA must take account of any representations made by the person requesting the review to WRA, provided that they are made at a stage that gives WRA a reasonable opportunity to consider them.
false
Wrth gynnal ei adolygiad, rhaid i ACC ystyried unrhyw sylwadau a wneir i ACC gan y person sy’n gofyn am yr adolygiad, ar yr amod eu bod yn cael eu gwneud ar adeg sy’n rhoi cyfle rhesymol i ACC eu hystyried.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001630
true
The review may conclude that the WRA’s decision is to be affirmed, varied or cancelled.
false
Gall yr adolygiad ddod i’r casgliad bod penderfyniad ACC i’w gadarnhau, i’w amrywio neu i’w ganslo.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001631
true
Section 176(6) requires WRA to issue a notice of the conclusion of its review.
false
Mae adran 176(6) yn ei gwneud yn ofynnol i ACC ddyroddi hysbysiad am gasgliadau ei adolygiad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001632
true
This should be done within 45 days from the receipt of a person’s notice of request unless a different time period is agreed between the parties.
false
Dylid gwneud hynny o fewn 45 o ddiwrnodau i dderbyn hysbysiad y person am gais oni bai bod y partïon wedi cytuno ar gyfnod gwahanol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001633
true
Subsection (7) provides that if WRA does not issue a notice of its conclusions within the time required by subsection (6), the review is deemed to have concluded that WRA’s decision is upheld and WRA must issue a notice to that effect.
false
Mae is-adran (7) yn darparu, os nad yw ACC yn dyroddi hysbysiad am ei gasgliadau o fewn y cyfnod sy’n ofynnol o dan is-adran (6), y bernir bod yr adolygiad wedi dod i’r casgliad bod penderfyniad ACC i’w gadarnhau, a rhaid i ACC ddyroddi hysbysiad i’r perwyl hwnnw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001636
true
Section 177 provides for the conclusion of the review to be treated as if it was a tribunal determination (save that there will be no further right of review or appeal).
false
Mae adran 177 yn darparu bod casgliadau’r adolygiad i’w trin fel pe baent yn ddyfarniad gan y tribiwnlys (ac eithrio na fydd hawl pellach i adolygiad neu apêl).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001637
true
This will not however be the effect of the conclusions of a review if a tribunal determination is subsequently made in relation to the decision, or if the WRA and the person who requested the review enter into a settlement agreement in relation to that decision.
false
Nid dyna fydd effaith casgliadau adolygiad, fodd bynnag, os bydd tribiwnlys yn dyfarnu wedi hynny mewn perthynas â’r penderfyniad, neu os yw ACC a’r person a ofynnodd am yr adolygiad yn ymrwymo i gytundeb setlo mewn perthynas â’r penderfyniad hwnnw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001642
true
32
false
32
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001647
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001649
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001652
true
Sections 178-181 – Appeals
false
Adrannau 178-181 – Apelau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001655
true
Section 178(1) provides that an appeal against an appealable decision of WRA must be made to the tribunal, as defined at section 173.
false
Mae adran 178(1) yn darparu bod rhaid gwneud apêl yn erbyn penderfyniad apeliadwy gan ACC, fel y’i diffinnir yn adran 173, i’r tribiwnlys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001656
true
An appeal cannot be made if, in relation to the same decision, a WRA enquiry is in progress, a review has been requested and has not yet been concluded or the person seeking an appeal has concluded a settlement agreement with the WRA.
false
Ni chaniateir gwneud apêl os yw’r canlynol yn berthnasol mewn perthynas â’r un penderfyniad: bod ymholiad gan ACC yn mynd rhagddo, bod cais wedi ei wneud am adolygiad ac nad yw’r adolygiad hwnnw wedi ei gwblhau hyd yma, neu fod y person sy’n gwneud apêl wedi ymrwymo i gytundeb setlo gydag ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001659
true
Section 179 sets out the time within which an appeal can be made, which is 30 days from a specified point in time, which differs depending on which of the circumstances set out in this section apply.
false
Mae adran 179 yn nodi o fewn pa gyfnod y gellir gwneud apêl, sef 30 o ddiwrnodau ar ôl amser penodol, sy’n amrywio gan ddibynnu ar ba un neu ragor o’r amodau a nodir yn yr adran hon sy’n gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001660
true
For example, under subsection (3), where there has been a review of the decision by WRA, an appellant has 30 days beginning with the date on which the notice of conclusions (or deemed conclusions) is issued by WRA to the appellant in accordance with section 177(5).
false
O dan is-adran (3), er enghraifft, pan fo ACC wedi adolygu’r penderfyniad, mae gan yr apelai 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn dyroddi hysbysiad am y casgliadau (neu’r casgliadau tybiedig) i’r apelai yn unol ag adran 177(5).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001663
true
Section 180 provides for a late appeal to be made after the relevant period has elapsed if the tribunal gives permission.
false
Mae adran 180 yn darparu y gellir gwneud apêl hwyr ar ôl i’r cyfnod perthnasol ddod i ben, os yw’r tribiwnlys yn rhoi ei ganiatâd.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001664
true
The tribunal rules will deal with the procedure for requests to the tribunal to permit a late appeal.
false
Bydd rheolau’r tribiwnlys yn ymdrin â’r weithdrefn ar gyfer ceisiadau i’r tribiwnlys ganiatáu apêl hwyr.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001665
true
Where an appeal is made, section 181 requires the tribunal to affirm, vary or cancel the WRA decision that is the subject of the appeal.
false
Pan wneir apêl, mae adran 181 yn ei gwneud yn ofynnol i’r tribiwnlys gadarnhau, amrywio neu ganslo penderfyniad ACC sy’n destun yr apêl.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001668
true
Section 182-183 – Consequences of reviews and appeals
false
Adran 182-183 – Canlyniadau adolygiadau ac apelau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001671
true
Section 182 sets out how the payment of penalties to which a person may be liable is treated during a review or an appeal.
false
Mae adran 182 yn nodi sut yr ymdrinnir â thalu cosbau y gallai person fod yn agored iddynt yn ystod adolygiad neu apêl.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001672
true
In essence, the effect of this provision is that the requirement to pay a penalty under section 154 will be suspended until 30 days after the conclusion of a review or final determination of an appeal.
false
Yn ei hanfod, effaith y ddarpariaeth hon yw y caiff y gofyniad i dalu cosb o dan adran 154 ei ohirio hyd 30 o ddiwrnodau ar ôl i adolygiad ddod i ben neu wedi i apêl gael ei dyfarnu’n derfynol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001673
true
However, this suspension does not apply to any amount of penalty that is not in dispute.
false
Fodd bynnag, nid yw’r gohiriad hwn yn gymwys i unrhyw swm o gosb nad oes anghydfod yn ei gylch.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001676
true
The effect of section 183 is to suspend the requirement to comply with an information notice or a requirement in such a notice while a review or appeal of the relevant decision is taking place and to empower WRA or the tribunal to then specify a period for compliance if the outcome of a review or appeal is to affirm or vary a decision to issue an information notice or a requirement in it.
false
Effaith adran 183 yw gohirio’r gofyniad i gydymffurfio â hysbysiad gwybodaeth neu ofyniad mewn hysbysiad o’r fath tra bo adolygiad o’r penderfyniad perthnasol, neu apêl yn ei erbyn, yn mynd rhagddo. Mae hefyd yn rhoi’r pŵer i ACC neu’r tribiwnlys bennu wedi hynny gyfnod ar gyfer cydymffurfio os yw adolygiad neu apêl yn cadarnhau neu’n amrywio penderfyniad i ddyroddi hysbysiad gwybodaeth neu ofyniad sydd ynddo.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001679
true
Section 184 – Settling disputes by agreement
false
Adran 184 – Setlo anghydfodau drwy gytundeb
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001682
true
Section 184 provides for how matters can be settled by agreement between the person to whom an appealable decision applies and the WRA.
false
Mae adran 184 yn darparu sut y gellir setlo materion drwy gytundeb rhwng y person y mae’r penderfyniad apeliadwy’n gymwys iddo ac ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001683
true
Subsection (1) defines what is meant by a “settlement agreement”.
false
Mae is-adran (1) yn diffinio ystyr “cytundeb setlo”.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001684
true
Subsection (2) provides that the consequences of a settlement agreement are to be the same as if the tribunal had determined the outcome of an appeal (save to the extent specified at subsection (3)), unless the person notifies the WRA within 30 days that they wish to withdraw from the agreement.
false
Mae is-adran (2) yn darparu bod canlyniadau cytundeb setlo i fod yr un fath â phe bai’r tribiwnlys wedi dyfarnu ar ganlyniad apêl (ac eithrio i’r graddau a bennir yn is-adran (3)), oni bai bod y person yn hysbysu ACC o fewn 30 o ddiwrnodau ei fod yn dymuno tynnu’n ôl o’r cytundeb.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001685
true
In order for a settlement agreement that was not concluded in writing to attract the consequences set out at subsection (2), subsection (5) provides that it needs to be confirmed in writing by the WRA to the person.
false
Er mwyn i ganlyniadau cytundeb setlo nad oedd yn un ysgrifenedig fod yr un fath â’r rhai yn is-adran (2), mae is-adran (5) yn darparu bod angen i ACC roi cadarnhad ysgrifenedig o hynny i’r person.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001686
true
It is possible for WRA and a person to whom an appealable decision applies to enter into a settlement agreement at any time save for when an appeal against the decision has been finally determined.
false
Mae’n bosibl i ACC a pherson y mae penderfyniad apeliadwy yn y gymwys iddo ymrwymo i gytundeb setlo ar unrhyw adeg, ac eithrio pan fo apêl yn erbyn y penderfyniad wedi ei dyfarnu’n derfynol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001691
true
33
false
33
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001696
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001698
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001701
true
PART 9 –INVESTIGATION OF CRIMINAL OFFENCES
false
RHAN 9 – YMCHWILIO I DROSEDDAU
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001703
true
Section 185 – Powers to investigate criminal offences
false
Adran 185 – Pwerau i ymchwilio i droseddau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001706
true
The section amends the Police and Criminal Evidence Act 1984 (“PACE”) to provide the Welsh Ministers with the power to make regulations to apply certain provisions of PACE to the investigation of criminal offences conducted by the WRA.
false
Mae’r adran yn diwygio Deddf yr Heddlu a Thystiolaeth Droseddol 1984 (“DHThD”) er mwyn rhoi’r p*er i Weinidogion Cymru wneud rheoliadau er mwyn cymhwyso darpariaethau penodol DHThD i ymchwiliadau ACC i droseddau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001707
true
This would enable WRA to use specified PACE powers during the investigation of various criminal offences, such as the offences created in this Act, as well as those established by the Fraud Act 2006, or common law offences such as cheating the public revenue.
false
Byddai hyn yn galluogi ACC i ddefnyddio pwerau penodedig yn DHThD wrth ymchwilio i droseddau amrywiol, megis y troseddau a grëir yn y Ddeddf hon, yn ogystal â’r rheini a sefydlwyd gan Ddeddf Twyll 2006, neu droseddau cyfraith gyffredin megis twyllo cyllid y wlad.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001710
true
The powers provided by PACE include the standard tools of criminal investigations, such as search warrants, the power to arrest and detain a person in connection with an investigation;
false
Mae’r pwerau a ddarperir gan DHThD yn cynnwys arfau arferol ymchwiliadau troseddol, megis gwarantau chwilio, y p*er i arestio person a’i gadw yn y ddalfa mewn cysylltiad ag ymchwiliad;
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001711
true
and orders requiring the production of certain information.
false
a gorchmynion sy’n ei gwneud yn ofynnol cyflwyno gwybodaeth benodol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001714
true
The section also allows the regulations applying the provisions to modify the exercise of the powers in certain respects.
false
Mae’r adran hefyd yn galluogi’r rheoliadau sy’n cymhwyso’r darpariaethau i addasu’r modd yr arferir y pwerau i ryw raddau.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001717
true
Section 114 of PACE provides HM Treasury with a similar power to apply certain provisions of PACE to the criminal investigation of offences conducted by HMRC.
false
Mae adran 114 o DHThD yn rhoi p*er tebyg i Drysorlys Ei Mawrhydi gymhwyso darpariaethau penodol yn DHThD i ymchwiliadau i droseddau gan CThEM.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001720
true
Subsection (2) provides the Welsh Ministers with a similar power to make regulations in relation to the provisions in Part 2 of the Criminal Justice and Police Act 2001 (“the CJPA”), which give investigators certain powers to seize and retain material found during the course of a search.
false
Mae is-adran (2) yn rhoi p*er tebyg i Weinidogion Cymru wneud rheoliadau mewn perthynas â’r darpariaethau yn Rhan 2 o Ddeddf Cyfiawnder Troseddol a’r Heddlu 2001 (“DCTH”), sy’n rhoi pwerau penodol i ymchwilwyr atafaelu deunyddiau a ganfyddir yn ystod chwiliad, a’u cadw.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001723
true
The powers in both subsections include power to permit persons conducting WRA investigations to use reasonable force in the exercise of these powers.
false
Mae’r pwerau yn y ddwy is-adran yn cynnwys p*er i ganiatáu i bersonau sy’n cynnal ymchwiliadau ACC ddefnyddio grym rhesymol wrth arfer y pwerau hyn.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001724
true
Both PACE and CJPA are silent about the Police’s ability to use reasonable force as the Police have a general power to use reasonable force in the exercise of Police functions.
false
Nid yw DHThD na DCTH yn cyfeirio at allu’r Heddlu i ddefnyddio grym rhesymol, gan fod gan yr Heddlu b*er cyffredinol i ddefnyddio grym rhesymol wrth arfer swyddogaethau’r Heddlu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001725
true
That would not go without saying for persons conducting investigations for WRA.
false
Ni fyddai hynny’n cael ei gymryd yn ganiataol yn achos personau sy’n cynnal ymchwiliadau ar ran ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001726
true
Hence the need to ensure the powers in these subsections can include that kind of provision.
false
O’r herwydd, mae angen sicrhau y gall y pwerau yn yr is-adrannau hyn gynnwys darpariaeth o’r fath.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001729
true
Regulations may not be made under this section unless a draft has been first laid before and subsequently approved by a resolution of the National Assembly for Wales.
false
Ni chaniateir gwneud rheoliadau o dan yr adran hon oni fo drafft wedi ei osod yn gyntaf gerbron Cynulliad Cenedlaethol Cymru, a’i gymeradwyo drwy benderfyniad ganddo.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001732
true
Section 186 – Proceeds of crime
false
Adran 186 – Enillion troseddau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001735
true
The Proceeds of Crime Act 2002 (“POCA”) makes provision for the recovery of assets acquired through criminal conduct in certain circumstances.
false
Mae Deddf Enillion Troseddau 2002 (“DET”) yn gwneud darpariaeth ar gyfer adennill asedau a gaffaelwyd drwy ymddygiad troseddol, o dan amgylchiadau penodol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001736
true
The ability to recover those assets is subject to a range of conditions being met, and ultimately, a criminal court making an order for the recovery of those assets.
false
Mae’r gallu i adennill yr asedau hynny yn ddarostyngedig i fodloni amrywiaeth o amodau, ac yn y pen draw, ar lys troseddol yn gwneud gorchymyn i adennill yr asedau hynny.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001741
true
34
false
34
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001746
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001748
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001751
true
The purpose this section is to amend section 453 of POCA so that the Welsh Ministers may make an order to specify that certain powers provided by POCA may be exercised by an “accredited financial investigator” appointed by WRA during the course of a criminal investigation.
false
Diben yr adran hon yn diwygio adran 453 o DET fel y caiff Gweinidogion Cymru wneud gorchymyn i bennu y caniateir arfer pwerau penodol a ddarperir gan DET drwy ymchwilydd ariannol achrededig (“accredited financial investigator”) a benodir gan ACC yn ystod ymchwiliad troseddol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001752
true
An “accredited financial investigator” is a financial investigator accredited by the National Crime Agency in accordance with section 3 of POCA.
false
Ystyr ymchwilydd ariannol achrededig yw ymchwilydd ariannol a achredwyd gan yr Asiantaeth Troseddu Cenedlaethol yn unol ag adran 3 o DET.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001753
true
The powers contained in POCA include the power to apply to a criminal court for restraint orders, confiscation orders, or cash seizure orders.
false
Mae’r pwerau yn DET yn cynnwys y p*er i wneud cais i lys troseddol am orchmynion llesteirio, gorchmynion atafaelu, neu orchmynion ymafael mewn arian.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001756
true
An order made by the Welsh Ministers under this section will not be able to alter the existing POCA regime, and the associated safeguards provided by POCA will apply to WRA’s exercise of the powers without modification.
false
Ni fydd gorchymyn a wneir gan Weinidogion Cymru o dan yr adran hon yn gallu newid y drefn DET gyfredol, a bydd y mesurau diogelu cysylltiedig a ddarperir gan DET yn gymwys i arfer y pwerau gan ACC, a hynny heb eu diwygio.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001757
true
Subsections (2) and (3) also provide that WRA will be required to pay compensation to a person in certain circumstances where an interim order was obtained (for example, a restraint or cash seizure order), but a confiscation or forfeiture order was not ordered by the court.
false
Mae is-adrannau (2) a (3) hefyd yn darparu y bydd yn ofynnol i ACC dalu iawndal i berson o dan amgylchiadau penodol pan gafwyd gorchymyn dros dro (gorchymyn llesteirio neu orchymyn ymafael mewn arian, er enghraifft), ond na wnaeth y llys roi gorchymyn atafaelu neu fforffedu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001760
true
An order made by the Welsh Ministers under this section is subject to the negative procedure.
false
Mae gorchymyn a wneir gan Weinidogion Cymru o dan yr adran hon yn ddarostyngedig i’r weithdrefn negyddol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001763
true
Section 187 – Regulation of investigatory powers
false
Adran 187 – Rheoleiddio pwerau ymchwilio
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001766
true
The Regulation of Investigatory Powers Act 2000 (“RIPA”) enables the use of certain investigatory powers by law enforcement agencies in a manner which complies with human rights.
false
Mae Deddf Rheoleiddio Pwerau Ymchwilio 2000 (“DRhPY”) yn galluogi asiantaethau gorfodi’r gyfraith i ddefnyddio pwerau ymchwilio penodol mewn modd sy’n cydymffurfio â hawliau dynol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001767
true
In particular, RIPA provides certain law enforcement agencies with powers to undertake directed surveillance (as defined by section 26(2) of RIPA), and covert human intelligence surveillance (as defined by section 28(2) of RIPA).
false
Yn benodol, mae DRhPY yn rhoi pwerau i asiantaethau penodol sy’n gorfodi’r gyfraith gynnal gwyliadwriaeth gyfeiriedig (fel y’i diffinnir gan adran 26(2) o DRhPY), a gwyliadwriaeth cudd-wybodaeth ddynol (fel y’i diffinnir gan adran 28(2) o DRhPY).
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001770
true
This section amends RIPA to enable the Welsh Ministers to make an order which prescribes the persons exercising WRA functions that are able to grant authorisations for directed surveillance or covert human intelligence under sections 28 and 29 of RIPA.
false
Mae’r adran hon yn diwygio DRhPY er mwyn galluogi Gweinidogion Cymru i wneud gorchymyn sy’n rhagnodi’r personau hynny sy’n arfer swyddogaethau ACC sy’n gallu awdurdodi gwyliadwriaeth gyfeiriedig neu gudd-wybodaeth ddynol o dan adrannau 28 a 29 o DRhPY.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001771
true
Subsection (3) also amends RIPA so that WRA is a “relevant public authority” for the purposes of RIPA.
false
Mae is-adran (3) hefyd yn diwygio DRhPY fel bod ACC yn awdurdod cyhoeddus perthnasol (“relevant public authority”) at ddibenion DRhPY.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001772
true
Collectively, these amendments and the order made by the Welsh Ministers will enable specified staff of WRA to authorise and undertake directed surveillance and covert human intelligence surveillance, subject to the relevant conditions and procedural requirements set out in RIPA being met.
false
Gyda’i gilydd, bydd y diwygiadau hyn a’r gorchymyn a wneir gan Weinidogion Cymru yn galluogi staff penodedig yn ACC i awdurdodi a chynnal gwyliadwriaeth gyfeiriedig a gwyliadwriaeth cudd-wybodaeth ddynol, cyn belled â bod yr amodau perthnasol a’r gofynion gweithdrefnol yn DRhPY yn cael eu bodloni.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001775
true
An order made by the Welsh Ministers under this section will not be able to alter the existing RIPA regime, and the associated safeguards will apply to WRA’s exercise of the powers without modification.
false
Ni fydd gorchymyn a wneir gan Weinidogion Cymru o dan yr adran hon yn gallu addasu cyfundrefn bresennol DRhPY, a bydd y mesurau diogelu cysylltiedig yn gymwys i’r modd y mae ACC yn arfer y pwerau heb eu haddasu.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001778
true
An order made by the Welsh Ministers under this section is subject to the negative procedure.
false
Mae gorchymyn a wneir gan Weinidogion Cymru o dan yr adran hon yn ddarostyngedig i’r weithdrefn negyddol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001781
true
PART 10 – FINAL PROVISIONS
false
RHAN 10 – DARPARIAETHAU TERFYNOL
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001784
true
Section 188 – Power to make consequential etc. provision
false
Adran 188 – Pŵer i wneud darpariaeth ganlyniadol etc.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001787
true
This section empowers the Welsh Ministers to make regulations to provide for any incidental, consequential, or supplemental provision in relation the Act.
false
Mae’r adran hon yn rhoi’r p*er i Weinidogion Cymru wneud rheoliadau i ddarparu ar gyfer unrhyw ddarpariaeth gysylltiedig, ganlyniadol neu atodol mewn perthynas â’r Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001792
true
35
false
35
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001797
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6)
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001799
true
which received Royal Assent on 25 April 2016
false
a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001802
true
Sections 189 – Regulations
false
Adran 189 – Rheoliadau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001805
true
This section sets out the National Assembly for Wales procedure to which the various delegated powers will be subject.
false
Mae’r adran hon yn nodi gweithdrefn Cynulliad Cenedlaethol Cymru y bydd yr amrywiol bwerau dirprwyedig yn ddarostyngedig iddi.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001806
true
Subsection (2) specifies the regulations which are to be subject to the affirmative procedure, with all other regulations being subject to the negative procedure.
false
Mae is-adran (2) yn pennu’r rheoliadau a fydd yn ddarostyngedig i’r weithdrefn gadarnhaol, a bydd yr holl reoliadau eraill yn ddarostyngedig i’r weithdrefn negyddol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001809
true
Section 190 – Issue of notices
false
Adran 190 – Dyroddi hysbysiadau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001812
true
This section applies where a provision of the Act or any subsequent regulations made under it after enactment, authorises or requires the WRA to issue a notice to a person.
false
Mae’r adran hon yn gymwys pan fo darpariaeth o’r Ddeddf neu o unrhyw reoliadau a wneir oddi tano wedi iddo gael ei ddeddfu, yn awdurdodi neu’n ei gwneud yn ofynnol i ACC ddyroddi hysbysiad i berson.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001813
true
The section states how a notice may be issued and how a notice is to be treated as having been received in different circumstances.
false
Mae’r adran yn datgan sut y gellir dyroddi hysbysiad a sut y mae hysbysiad i’w drin fel pe bai wedi ei dderbyn mewn amgylchiadau gwahanol.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001814
true
The section also provides a definition for a “proper address”.
false
Mae’r adran hefyd yn darparu diffiniad o “gyfeiriad priodol”.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001817
true
Section 191 – Giving notices and other documents to WRA
false
Adran 191 – Rhoi hysbysiadau a dogfennau eraill i ACC
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001820
true
This section applies where a provision of the Act or any subsequent regulations made under it requires or permits a person to give notice or other documents to the WRA.
false
Mae’r adran hon yn gymwys pan fo darpariaeth o’r Ddeddf neu unrhyw reoliadau a wneir oddi tani, yn ei gwneud yn ofynnol neu’n caniatáu i berson roi hysbysiad neu ddogfennau eraill i ACC.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001821
true
Any document must be in such form, contain such information and be given in a manner as may be specified by the WRA, but subject to any different provisions made under the Act.
false
Rhaid i unrhyw ddogfen fod ar y ffurf honno, gynnwys yr wybodaeth honno a chael ei rhoi yn y dull hwnnw a bennir gan ACC, ond yn ddarostyngedig i unrhyw ddarpariaethau gwahanol a wneir o dan y Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001822
true
The section also sets out circumstances where it does not apply.
false
Mae’r adran hefyd yn nodi’r amgylchiadau pan na fo’n gymwys.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001825
true
Section 192 - Interpretation
false
Adran 192 - Dehongli
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001828
true
This section defines what is meant by finally determined in relation to an appeal or referral, and defines various general terms used in the Act.
false
Mae’r adran hon yn diffinio’r hyn a olygir gan “dyfernir yn derfynol” mewn perthynas ag apêl neu atgyfeiriad, ac yn diffinio amrywiol dermau cyffredinol a ddefnyddir yn y Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001831
true
Section 193 – Index of defined expressions
false
Adran 193 - Mynegai o ymadroddion a ddiffinnir
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001834
true
This section provides a Table that lists expressions defined or otherwise explained in the Act.
false
Mae’r adran hon yn darparu Tabl sy’n rhestru ymadroddion a ddiffinnir neu a eglurir fel arall yn y Ddeddf.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001837
true
Section 194 - Coming into force
false
Adran 194 – Dod i rym
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001840
true
This section sets out those sections which will come into force on the day after Royal Assent and states that the other provisions come into force at a time specified in order(s) made by the Welsh Ministers.
false
Mae’r adran hon yn nodi’r adrannau hynny a ddaw i rym ar y diwrnod ar ôl y Cydsyniad Brenhinol ac yn datgan bod y darpariaethau eraill yn dod i rym ar adeg a bennir mewn gorchymyn neu orchmynion a wneir gan Weinidogion Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001843
true
Section 195 – Short title
false
Adran 195 – Enw byr
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001846
true
This section provides that the short title of the Act is the Tax Collection and Management (Wales) Act 2016.
false
Mae’r adran hon yn darparu mai enw byr y Ddeddf yw Deddf Casglu a Rheoli Trethi (Cymru) 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001851
true
36
false
36
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001856
true
These notes refer to the Tax Collection and Management (Wales) Act 2016 (anaw 6) which received Royal Assent on 25 April 2016
false
Mae’r nodiadau hyn yn cyfeirio at Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) a gafodd y Cydsyniad Brenhinol ar 25 Ebrill 2016.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001859
true
RECORD OF PROCEEDINGS IN NATIONAL ASSEMBLY FOR WALES
false
COFNOD Y TRAFODION YNG NGHYNULLIAD CENEDLAETHOL CYMRU
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001862
true
235.
false
235.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001863
true
The following table sets out the dates for each stage of the Act’s passage through the National Assembly for Wales.
false
Mae’r tabl a ganlyn yn nodi’r dyddiadau ar gyfer pob cyfnod o hynt y Ddeddf drwy Gynulliad Cenedlaethol Cymru.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001864
true
The Record of Proceedings and further information on the passage of this Act can be found on the National Assembly for Wales’ website at:
false
Gellir cael Cofnod y Trafodion a rhagor o wybodaeth am hynt y Ddeddf hon ar wefan Cynulliad Cenedlaethol Cymru ar:
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001866
true
http://www.senedd.assembly.wales/mgIssueHistoryHome.aspx?IId=12989
false
http://www.senedd.cynulliad.cymru/mgIssueHistoryHome.aspx?IId=12989
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001871
true
Stage
false
Cyfnod
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001874
true
Date
false
Dyddiad
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001877
true
Introduced
false
Cyflwynwyd
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001880
true
13 July 2015
false
13 Gorffennaf 2015
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001883
true
Stage 1 - Debate
false
Cyfnod 1 – Dadl
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001886
true
8 December 2015
false
8 Rhagfyr 2015
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001889
true
Stage 2 Scrutiny Committee – consideration of amendments
false
Cyfnod 2 Pwyllgor Craffu – ystyried y gwelliannau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001892
true
28 January 2016
false
28 Ionawr 2016
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001895
true
Stage 3 Plenary - consideration of amendments
false
Cyfnod 3 Cyfarfod Llawn – ystyried y gwelliannau
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001898
true
1 March 2016
false
1 Mawrth 2016
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001901
true
Stage 4 Approved by the Assembly
false
Cyfnod 4 Cymeradwywyd gan y Cynulliad
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001904
true
8 March 2016
false
8 Mawrth 2016
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001907
true
Royal Assent
false
Y Cydsyniad Brenhinol
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001910
true
25 April 2016
false
25 Ebrill 2016
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001915
true
© Crown copyright 2016
false
© h Hawlfraint y Goron 2016
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001918
true
Printed and Published in the UK by The Stationery Office Limited under the authority and superintendence of Carol Tullo, Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.
false
Argraffwyd a chyhoeddwyd yn y Deyrnas Unedig gan The Stationery Office Limited o dan awdurdod ac arolygiaeth Carol Tullo, Rheolwr Gwasg Ei Mawrhydi ac Argraffydd Deddfau Seneddol y Frenhines.
01
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 - Nodiadau Esboniadol Casglu a Rheoli Trethi 2016.dvapr
Nodiadau Esboniadol Casglu a Rheoli Trethi 2016 (e).doc
0001923
true
37
false
37