A return is considered to be complete for the purposes of issuing a WRA certificate, if it is capable of being made online or is capable of being captured electronically by the WRA, if in paper.
Ystyrir bod ffurflen dreth yn gyflawn at ddibenion cyhoeddi tystysgrif ACC, os oes modd ei gwneud arlein neu os oes modd i ACC ei chipio'n electronig, os yw ar bapur.