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5. Rheoliad y Cyngor (EC) Rhif 795/2004 dyddiedig 21 Ebrill 2004 yn gosod rheolau manwl ar gyfer gweithredu cynllun y taliad sengl y darperir ar ei gyfer yn Rheoliad y Cyngor Rhif 1782/2003 sy'n sefydlu rheolau cyffredin ar gyfer cynlluniau cymorth uniongyrchol o dan y polisi amaethyddol cyffredin ac yn sefydlu cynlluniau cymorth penodol i ffermwyr, fel y diwygiwyd Rheoliad y Cyngor (EC) Rhif 795/2004 ddiwethaf gan Reoliad y Comisiwn (EC) Rhif 1291/2006.
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