Rwyf yn ddiolchgar i'r Cynulliad hwn ac i’r Pwyllgor Cyllid yn enwedig am ei  waith wrth graffu ar Fil Casglu a Rheoli Trethi (Cymru). Yn ystod y broses hon, rhoddwyd cryn sylw i’r angen i ACC ddarparu gwasanaeth o ansawdd; gosod safonau gwasanaeth, darparu gwasanaethau yn Gymraeg a Saesneg a meddu ar Siarter Drethdalwyr i gefnogi perthynas adeiladol rhwng y corff newydd a threthdalwyr a'u hasiantau. Heb os nac oni bai mae’n bwysig sefydlu ACC ar y sail iawn o'r cychwyn cyntaf, ac roeddwn yn falch o ymateb i awgrymiadau a oedd wedi'u hanelu at wella’r darpariaethau ym Mil Casglu a Rheoli Trethi (Cymru). Mae'r Bil yn gosod dyletswyddau amrywiol ar ACC er mwyn iddo ddarparu gwasanaethau sy'n gweddu i  awdurdod refeniw, sef helpu trethdalwyr i dalu eu trethi a helpu'r cyhoedd ehangach drwy ddiogelu refeniw trethi ar gyfer gwasanaethau cyhoeddus Cymru.
I am grateful to this Assembly and in particular the Finance Committee for its work in scrutinising the TCM Bill.  During this process, considerable prominence was given to the need for the WRA to provide a quality service, for it to set service standards, provide services in both Welsh and English and, for it to have a Taxpayers’ Charter to support a constructive relationship between the new body and taxpayers and their agents.  There can be no argument about the importance of establishing the WRA on the right basis from the outset and I was happy to respond to suggestions aimed at enhancing the provisions in the TCM Bill.  The Bill places various duties on the WRA so that it provides services that are befitting of a revenue authority, helping taxpayers to pay their taxes and helping the wider public by protecting tax revenue for Welsh public services.