The Regulations also make provision about the time within which such accounts are to be submitted and how the accounts and supporting documentation (e.g. receipts) are to be submitted.
Mae'r Rheoliadau yn gwneud darpariaeth hefyd ynghylch yr amserlen ar gyfer cyflwyno cyfrifon o'r fath, a sut y dylid cyflwyno'r cyfrifon a'r dogfennau ategol (ee derbynebau).